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All Journal KURVA S JURNAL MAHASISWA Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
ARIANTO, AGUNG
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Economics, Econometrics & Finance Education Social Sciences

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PERENCANAAN INSTALASI PIPA DISTRIBUSI AIR BERSIH DI DESA LAHAM KECAMATAN LAHAM KABUPATEN MAHAKAM ULU PROVINSI KALIMANTAN TIMUR ARIANTO, AGUNG
KURVA S JURNAL MAHASISWA Vol 1, No 1 (2018)
Publisher : KURVA S JURNAL MAHASISWA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2882.046 KB)

Abstract

Kebutuhan Pokok Masyarakat akan air bersih yang layak merupakan masalah yang berkembang di Desa Laham Kecamatan Laham Kabupaten Mahakam Ulu Provinsi Kalimantan Timur. Pendistribusian air bersih masih belum merata, sehingga sebagian masyarakat belum mendapatkan air bersih secara optimal. Untuk mengatasi hal tersebut dibutuhkan jaringan distribusi air bersih yang baik dan mampu melayani kebutuhan air bersih sesuai dengan proyeksi kebutuhan air di masa yang akan datang bagi penduduk di daerah tersebut. Dilihat dari peta desa Laham berada di sepanjang sungai mahakam yang membuat desa Laham memiliki sumber air bersih yang sangat berlimpah sehingga memungkinkan untuk memenuhi kebutuhan air bersih masyarakat. Dari hasil suevei di dapat panjang jaringan yang akan di rencanakan sepanjang 4524 meter, pipa yang akan di gunakan yaitu pipa PVC dengan diameter 75 mm, dengan tingkat kekerasan sebesar 150. Hasil perhitungan dan analisa kebutuhan air bersih harian maksimum desa Laham Kecamatan Laham Kabupaten Mahakam Ulu Provinsi Kalimantan Timur pada tahun 2028 sebesar 2,769 liter/detik dan kebutuhan air pada jam puncak tahun 2028 sebesar 3,775 liter/detik. Dari hasil analisa perhitungan pipa distribusi utama di perlukan kecepatan aliran dalam pipa sebesar 0,853 meter/detik sehingga kebutuhan air bersih dapat terpenuhi ke rumah - rumah penduduk.
Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments Marsus, Soffan; Yasni, Raynal; Fajarianti, Muliani Sulya; Arianto, Agung; Sustiyo, Joko
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.2068

Abstract

Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficulties in integrating financial and inventory systems, notably due to discrepancies in classification codes, incomplete asset handover documentation, and fragmented regulatory frameworks. The transition to digital inventory management remains hindered by limited technical capacity, system fragmentation, and inconsistent application of valuation methods, especially the use of first-in, first-out (FIFO) and first-expired, first-out (FEFO) approaches in the health and procurement sectors. These issues contribute to inefficiencies in financial reporting and elevate audit risks. The study highlights the need for regulatory harmonization, improved interdepartmental coordination, and stronger governance mechanisms to enhance compliance and transparency. The adoption of integrated digital tracking systems and standardized reporting procedures is also recommended to reduce inconsistencies and improve audit readiness. This research contributes to the literature by offering practical insights into regulatory misalignment and proposing strategies to improve inventory management in local government.
Co-Authors Fajarianti, Muliani Sulya Marsus, Soffan Raynal Yasni Sustiyo, Joko