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Yusnita, Nina
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ANALISIS LAPORAN HASIL PEMERIKSAAN BPK TERKAIT DENGAN ASET TETAP (Studi Kasus Pada Pemerintah Kota Palu) Rizal, Ahmad; Ridwan, Ridwan; Yusnita, Nina
Katalogis Vol 6, No 7 (2018)
Publisher : Katalogis

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pelaporan dan temuan atas aset tetap pada Pemerintah Daerah Kota Palu. Penelitian ini merupakan penelitian kualitatif  dengan  informan  yang  digunakan  sebanyak 4 (empat) orang yang terdiri dari Ketua dan anggota Tim auditor BPK, Kepala Bidang Aset BPKAD, serta staf bidang aset BPKAD hasil penelitian menunjukkan bahwa: 1. Adanya penerapan penggunaan Simda BMD tahun 2017 belum semua data diinput kedalam Simda BMD maka pencatatan dilakukan secara manual, sehingga aset tetap kota Palu belum lengkap baik dari sisi informasi identitas aset tetap maupun informasi kondisi barang sehingga validitas data aset kurang andal. 2. Adanya pengelolaan aset tetap yang belum memadai: Pengamanan Aset Tanah yang belum dilengkapi bukti kepemilikan yang sah, aset belum diketahui keberadaannya, rehabilitasi aset tetap belum dikapitalisasi ke aset induk, proses penatausahaan belum dilakukan secara tertib, pemindahtanganan aset dalam bentuk hibah kepada Pemerintah Provinsi, pencatatan aset jalan tidak sesuai dengan daftar penetapan status jalan.
ANALISIS PROSES PELAKSANAAN ANGGARAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) PADA DINAS KESEHATAN KABUPATEN BUOL Balgis, Balgis; Muslimin, Muslimin; Yusnita, Nina
Katalogis Vol 6, No 3 (2018)
Publisher : Katalogis

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The research is aimed to determine the process of execution of health operational funds that includes some steps: planning, disbursement, distribution and accountability, and reporting. The research is qualitative with study case approach. It defines 18 informants, people who are responsible for managing the health operational funds, with purposive sampling technique. The study results show that the planning process is not on target due to the late publication of the guidelines, which slows down the budget execution. The human resource is lack of competency in managing the process, and also lack of coordination and miscommunication occurred in the process of budget verification. The department, and the other one is done in the PPKAD. Delay in funds’ disbursement in the beginning of the year has caused health centers are overwhelmed in preparing paper works of accountability. Alternative solution or recommendation of this study is the need to prepare adequate human resources, regulation according to the needs, and standard operating procedures in the implementation of related activities.
PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK: SUATU TINJAUAN EVALUATIF (Studi pada Satuan Kerja Kantor Pertanahan Kabupaten Parigi Moutong) Angraini, Magfirah; Amir, Andi Mattulada; Yusnita, Nina
Katalogis Vol 6, No 5 (2018)
Publisher : Katalogis

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The study aims are to describe and analyze the management of non-tax revenues; the growth rate and effectiveness of non-tax revenues management; theobstacles faced in the management of non-tax revenues; and the offering alternative solution of non-tax revenues management. The study appliesqualitative method, with the case study approach. Informants are the officials who involve in the management of non-tax revenues atthe Land Office of Parigi Moutong Regency. The results show that non-tax revenues management is not optimal inthephase of planning and budgeting, implementation andadministration, supervision, reporting and accountability as well. The growth rate of non-tax revenues targets (2011-2015) tends to increase, but the realization growth fluctuates annually. The effectiveness (2011-2015) isnot effective due to the realization which does not reach the target. Obstacles faced in the management of non-tax revenues caused by the limited participation of budgeting preparation, lack of human resources both in terms of quality and quantity; weakness of system operational procedures and internal control system, lack of supervision in implementation, and financial report which is still as an administrative formality. Alternative solutions to overcome various obstacles faced, it needs participation in planning and budgeting, employee recruitment, utilization of information technology, increasing supervision on the implementation of system operational procedures, as well as continuous evaluation.
ANALISIS RETRIBUSI IZIN MENDIRIKAN BANGUNAN DALAM PERSPEKTIF HOLISTIK (Studi Pada Dinas Penataan Ruang dan Perumahan Kota Palu) Arief, Mohamad; Ridwan, Ridwan; Yusnita, Nina
Katalogis Vol 6, No 5 (2018)
Publisher : Katalogis

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The study aims to determine and analyze: 1) the cause of building permit retributions is not optimal in Palu City; 2) efforts taken in increasing building permit retributions; 3) contribution of building permit retributions to local retribution and local revenue in Palu City. The study applies qualitative approach with single holistic case study focusing on building permit retributions. The results find that: 1) the acceptance of building permit retributions is not optimal due to the lack of optimal supervision and control of buildings, manual data processing system, unsuitable human resources, and lack of awareness of the importance of having building permit; 2) efforts undertaken by the government of Palu to increase the acceptance of building permit retributions are done by reducing, facilitating, and relief obligation of building retributions known as ‘pemutihan IMB’, and socialization both direcly and through the mass media; 3) the contribution of building permit retribution to the local retribution averagely is in good criteria. While the contribution given by building permit to the local revenues is very low.
TRANSPARANSI DAN AKUNTABILITAS PELAKSANAAN SERTA PENATAUSAHAAN BELANJA BANTUAN SOSIAL PADA SATUAN KERJA PENGELOLA KEUANGAN DAERAH KABUPATEN SIGI Anwar M., Nasruddin A.; Ridwan, H.; Yusnita, Nina
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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The purpose of this study are: 1) to determine and describe the transparency and accountability of the management of social assistance expenditure; 2) to identify inhibiting factors in the implementation and administration of social assistance expenditure; 3) to provide altenative solution of the inhibiting factors. The study is descriptive with case study approach. The result shows that: 1) the transparency and accountability of the implementation and administration of social assistance expenditure in the governmental working units Sigi District has not been fully implemented; 2) the inhibiting factors in the management of social assistance expenditure in Sigi District are: the lack of understanding of the mechanism of social assistance expenditure distribution, accountability reports that are not yet in accordance with the provisions, and the lack of human resources both in quantity and quality; 3) activities need to performed are: socialization of social assistance expenditure, to increase and improve the quality of employees, verify and survey the acceptance of social assistance, and revise regulations related to the provision of social assistance.
Co-Authors ahmad rizal Ali Djamhuri Amir, Andi Mattulada Angraini, Magfirah Balgis Balgis M. Anwar Nasruddin Mohamad Arief, Mohamad Ridwan, H. Ridwan, Ridwan