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All Journal Jurnal Manajemen Pembangunan Daerah
Ma'mun Sarma
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Economics, Econometrics & Finance Social Sciences

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OPTIMASI PENGELOLAAN KEUANGAN DALAM RANGKA MENINGKATKAN KINERJA KEUANGAN DI PEMERINTAH DAERAH KABUPATEN BOGOR Timbul; Parulian Hutagaol; Ma'mun Sarma
Jurnal Manajemen Pembangunan Daerah Vol. 18 No. 1 (2025)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jurnal_mpd.v12i2.55611

Abstract

ABSTRACT Alongside the perceived complexity of state financial management by some members of society, the management of state finances fundamentally aligns with the goal of achieving good governance. There are four fundamental principles of state financial management based on good governance: (1) accountability in financial management based on results or performance; (2) transparency in every government transaction; (3) empowerment of professional managers; and (4) the presence of a strong, professional, and independent external audit institution, avoiding duplication in audit implementation. This study aims to formulate optimization strategies for regional financial management to enhance the financial performance of the region in Bogor Regency using SWOT analysis. The analysis resulted in four strategies, namely strengthening local government policy regulations on financial governance to facilitate implementation and enhance the effectiveness of financial governance in accordance with regulations; increasing the government's commitment to the development of human resources and competencies of financial management officials; improving the quality of information systems and technology to strengthen the database and accuracy of local financial management; and enhancing monitoring and evaluation of financial management. Keywords: effectiveness, finance, strategy, SWOT
STRATEGI DALAM UPAYA MEMPERBAIKI KETERLAMBATAN PENYERAPAN ANGGARAN BELANJA PADA PEMERINTAH KOTA BOGOR Gustawan Rachman; Ma'mun Sarma; Dwi Rachmina
Jurnal Manajemen Pembangunan Daerah Vol. 18 No. 1 (2025)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jurnal_mpd.v12i2.55637

Abstract

ABSTRACT The absorption of the budget expenditures by the Bogor City Government has consistently experienced delays in recent years. Data collected from the period between 2011 and 2018 indicates that the average Surplus at the End of the Year (SiLPA) for the Bogor City Government has consistently been worse than the average SiLPA for districts and cities in the West Java Province. Additionally, data from 2016 to 2018 shows persistent delays in budget expenditure absorption, along with deviations between the scheduled and actual absorption of budget expenditures. The objective of this research is to formulate a strategy to improve the performance of budget expenditure absorption by the Bogor City Government using the Analytic Hierarchy Process method. Based on the results of the Analytical Hierarchy Process, it is evident that the main constraints in improving budget expenditure absorption are both internal and external interventions. The primary strategy to address the delay in budget expenditure absorption involves enhancing the quality of budget planning activities and procurement of goods and services. Keywords: AHP, budget expenditure, absorption, strategy
ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI KEPUTUSAN PEMBELIAN DI MARACA BOOKS AND COFFEE Haifa Fatinah Mutiksa; Ma'mun Sarma
Jurnal Manajemen Pembangunan Daerah Vol. 18 No. 1 (2025)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jurnal_mpd.v12i2.56008

Abstract

ABSTRACT Increased number of coffee shop visitors in Indonesia showed the level of lifestyle is increasing while the level reading interest of Indonesian people is still very low. This phenomenon tend to businessmen to develop their innovation. They make a library café, a coffee shop that also facilitate for reading many kind of books. The analytical method used are descriptive analysis and factor analysis. The results of this research show there are eight new factors that affect consumer purchasing decisions, namely interest of books and convenience of reading, quality of coffee product, quality of service, personal attractiveness, interest of coffee, eco-friendly, supporting facilities and influence of friendship. Keywords: factor analysis, Maraca Books and Coffee, purchasing decision
Co-Authors Dwi Rachmina Gustawan Rachman Haifa Fatinah Mutiksa Parulian Hutagaol Timbul