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PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH Karianga, Hendra
EDUKASI Vol 16, No 1 (2018): Edisi Januari 2018
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.87 KB) | DOI: 10.33387/j.edu.v16i1.618

Abstract

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.
PERAN DIGITALISASI DALAM MENDUKUNG REFORMASI BIROKRASI: STUDI KASUS PADA INSTANSI PEMERINTAH KOTA TERNATE Amalia, Rasti; Karianga, Hendra
Jurnal GeoCivic Vol 8, No 1 (2025): Edisi 2025
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/geocivic.v8i1.9946

Abstract

Bureaucratic reform is an urgent need to improve the quality of state civil servants and realize good governance in Indonesia. Bureaucracy is often considered complicated, slow and unprofessional. To overcome this problem, the bureaucracy has intensified the principle of "Digital Serving" in providing public services, because digital services are a demand that will be able to get closer to the community. However, it is necessary to optimize the implementation of Dilan (Digital Serving) because the nature of digital transformation is not only changing ordinary services to online or by building applications in the public and civil society areas evenly.The problem of bureaucratic digitalization above, the purpose of this writing is to see how the digitalization of bureaucracy and public services changes within the scope of the state and civil society as the main elements of the basis of democratization in a modern country. The research method of normative bureaucratic ethics and the institutional organizational approach within the framework of the statute approach, conceptual approach, and analytical approach, Bureaucratic and institutional material tracing techniques using document study techniques, and study analysis using qualitative analysis. bureaucratic digitalization must be fulfilled within the bureaucracy, namely the ability to adapt structurally and functionally, as well as the readiness of its human resources in public services and civil society
Analisis Kebijakan Mutasi Pegawai Negeri Sipil Pada Sekertariat Daerah Pemerintah Kota Ternate Karianga, Hendra; Amalia, Rasty
Jurnal GeoCivic Vol 6, No 1 (2023): Edisi April
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/geocivic.v6i1.6164

Abstract

The background of this research is that the employee transfer policy is very important for civil servants within the Ternate City Government. The policy aims to 31 realize that regional head policies in carrying out mutations are realized as something that is absolutely necessary and these policies must be able to increase employee work productivity. If mutations are not carried out to increase the work productivity of employees, then something is not good in managing the area. The problem in this research is how the transfer policy is and what obstacles are faced by civil servants at the Regional Secretariat of the Ternate City Government in the Transfer of Employees. The purpose of this study was to determine the transfer policy, as well as to find out the obstacles in the transfer of employees at the Regional Secretariat of the Ternate City Government. Data collection techniques used are questionnaires, interviews, and observation. While the types of data are primary data and secondary data. This study uses qualitative methods using descriptive analysis. This research was conducted at the Regional Secretariat of the Ternate City Government. This research concludes that; (1). The civil servant transfer policy within the Ternate City Government is something that is normative. In matters of transfers, the policy of regional heads in carrying out mutations is recognized as something that is absolutely necessary. (2). One of the efforts to implement the Head of Service's policy is that employees who have worked for a long time receive new challenges and new assignments, as has been determined according to their duties, and the transfer of civil servants must be able to increase work productivity regarding the transfer of civil servants. (3) Transfer policy as the addition of experts to units that need it so that civil servants (PNS) improve their work performance to produce good team work in units that need it.