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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Studi Pemerintahan dan Akuntabilitas Educational Management
Marsus, Soffan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluasi Pengukuran Kinerja Pemerintah Daerah: Studi Kasus pada Dinas Kesehatan Kabupaten Garut Marsus, Soffan
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.736 KB) | DOI: 10.35912/jastaka.v2i1.1755

Abstract

Purpose: This study aims to determine the quality of strategic planning and performance measurement, by studying the case at the Garut District Health Office. Research Methodology: This research uses the case study method (Yin, 2018) and desk research (Hague, 2006). Results: The result of the evaluation of performance planning is that the Garut District Health Office has only fulfilled about 50% of the quality criteria for a good performance plan. Evaluation of the types of performance measures, Garut District Health Office almost entirely uses output-based performance measures, has not yet integrated efficiency performance measures and only uses one outcome performance measure. Good performance measurement design prioritizes using outcome-based performance measures. Limitations: This research has not yet compared the evaluation model proposed with the existing model, which is based on the SAKIP implementation evaluation regulations in Permenpan RB Number 12 of 2015, and it only describes the unit of analysis studied. Contribution: In addition to providing alternative evaluation models, this study also proposes an integrated model of performance reports and financial reports to increase the benefits of the two reports in public administration area.
POST-COVID-19 PANDEMIC RECOVERY OF HOUSEHOLD WELFARE Marsus, Soffan; Ashari, Hasan; Nugrahanti, Trinandari Prasetya
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 1 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i1.73290

Abstract

This study aims to investigate the post-COVID-19 pandemic recovery on household welfare in the Greater Jakarta area a result of the government"™s policy of the enforcement of public activity restrictions (Pemberlakuan Pembatasan Kegiatan Masyarakat, PPKM). During the COVID-19 pandemic, there were numerous aspects of household affected, including household mobility, income, spending, and saving capability. There was a total of 400 respondents participated, who were the family breadwinners. The sampling methods employed were snowball and convenience sampling methods. The data was collected through a questionnaire distributed online using Google Forms. The results show that the PPKM implementation significantly affected the household welfare, and the recovery was proven in improved household mobility, income, spending, and saving capability following the COVID-19 pandemic. These findings suggest that the government must continue developing new and more effective policies while enhancing the anticipation and adoption of solution-oriented measures for the future.JEL: H31, I31, I38, H12.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan UMKM Nurcahyo, Marsanto Adi; Marsus, Soffan; Fachrudin, Mohammad
Journal Pemberdayaan Masyarakat Indonesia Vol 6 No 1 (2024): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.6.1.74-83

Abstract

Pengelolaan keuangan merupakan hal yang penting dalam setiap kegiatan usaha. Diperlukan laporan keuangan sebagai dasar keputusan manajerial dalam rangka bisnis. Namun permasalahannya, peserta pelatihan yang merupakan UMKM di Kota Tangerang Selatan belum membuat pembukuan yang memadai. Hal ini menjadi kendala bagi UMKM di Kota Tangerang untuk mengevaluasi kinerjanya dan juga untuk mendapatkan pinjaman permodalan. Tim Pengabdian Kepada Masyarakat PKN STAN berinisiatif melakukan pelatihan dan pendampingan Penyusunan Laporan keuangan. Target luaran kegiatan pengabdian masyarakat ini adalah terwujudnya laporan keuangan UMKM menggunakan aplikasi berbasis SI APIK. Hasil sosialisasi dan pendampingan adalah bahwa hampir seluruh peserta memahami pentingnya laporan keuangan dan dapat melakukan input data pada aplikasi SIAPIK. Peserta merasakan dampak positif dari pendampingan yang dilakukan yaitu pencatatan lebih rapi dan dapat mengetahui posisi keuangan usaha. Kendala dalam penggunaan SIAPIK lebih pada konsistensi mitra pengmas dalam melakukan input data pada aplikasi SIAPIK.
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.
An Analysis of the Diverse Structures and Performance of Government Human Resource Development in Indonesia Marsus, Soffan
Educational Management Vol. 13 No. 1 (2024): June 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Currently, there is a growing demand for heightened professionalism and optimal performance within government institutions, emphasizing efficiency. A discernible trend towards delineating Human Resource Development (HRD) as a distinct entity from Human Resource Management (HRM) is evident in the pursuit of achieving superior standards. This study reexamines the organizational frameworks and performance of government HRD in this evolving landscape, shedding light on the significant contributions made by government HRD to their organizations. This research is crucial for understanding the contribution of government HRD to organizational objectives. Employing qualitative methodologies, the study delves into the organizational structures of HRD entities, identifying three predominant variants: (1) an HRD function existing as a sizable specialized division, (2) a clear separation between HRD and HRM functions, and (3) HRD operating within an HRM Department. Importantly, the scope of roles and functions within HRD is observed to be expanding. Furthermore, HRD institutions are perceived to have transitioned beyond the traditional role of conducting training to actively implementing strategic human resource development initiatives. The Covid-19 pandemic has notably influenced training methodologies, leading to a substantial increase in online training over the pandemic's two-year span. This shift has resulted in breakthroughs and heightened efficiency in the implementation of training initiatives amidst the challenges posed by the pandemic. Given the rarity of studies in this field, it is anticipated that this research will be valuable in ensuring that all government entities achieve effective and efficient operations.
Co-Authors ARIANTO, AGUNG Fachrudin, Mohammad Fajarianti, Muliani Sulya Hasan Ashari Nurcahyo, Marsanto Adi Raynal Yasni Sustiyo, Joko Trinandari Prasetya Nugrahanti