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<![CDATA[ANALISIS IMPLEMENTASI KEBIJAKAN KULIAH DARING (ONLINE) SELAMA PANDEMI COVID-19 DI POLITEKNIK NEGERI BANDUNG ]]>
<![CDATA[Mia Rosmiati]]>
<![CDATA[ Jurnal Administrasi Publik Vol 12, No 1 (2021): JURNAL ADMINISTRASI PUBLIK ]]>
Publisher : <![CDATA[Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.31506/jap.v12i1.11467
<![CDATA[The Covid-19 pandemic that has been occurred in the world including Indonesia, has plunged almost all important sectors in every country and the education sector is a sector that has had a significant impact, requiring policy changes in its implementation. The purpose of this research is to find out how the policies implemented regarding the educational patterns implemented at the Bandung State Polytechnic during the Covid-19 pandemic and how the results achieved by implementing educational policies in the era of the Covid-19 pandemic. The methods used in this study are descriptive qualitative wherein it describes the results of the acquisition and analysis of data in depth regarding the application of online lecture policies (Online). The data collected is in the form of primary data obtained through direct interviews with informants or resource persons and secondary data obtained from various literary sources related to educational information during the Covid-19 pandemic. The results obtained from this study are that with the policy of new learning methods during the Covid-19 pandemic, it can still produce good output in the sense that students can attend lectures well which are supported by various learning facilities prepared by the institution itself through a teaching and learning activity assistance program during the Covid-19 pandemic. The Covid-19 virus is not gone yet and still it threatens the safety of mankind so that education in Indonesia seems to be implemented through online methods, therefore management is expected to further improve the quality of learning to be even better so that Polban can still produce superior future generations and ready to compete with other parties in the world of work.]]>
<![CDATA[Peranan Istitusi dalam Meningkatkan Kualitas Sumber Daya Manusia di Politeknik Negeri Bandung ]]>
<![CDATA[Mia Rosmiati]]>
<![CDATA[ Journal of Public Administration and Local Governance Vol 4, No 2 (2020): Strengthening Public Management and Public Participation in Public Services ]]>
Publisher : <![CDATA[Social and Political Science Faculty - Universitas Tidar ]]>
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DOI: 10.31002/jpalg.v4i2.3487
<![CDATA[This research was conducted to analize the role of the Bandung State Polytechnic (Polban) institution in order to improve the quality of policy makers, lecturers and educational staff and students. The method used is a qualitative research design, because the researcher seeks to observe and reveal what is happening in reality and will further observe and explore the behavior of the object being studied. The results of this study indicate that Polban has carried out many activities or work programs that are devoted to the development and improvement of human resources in the campus environment, in order to reach the goals that accordance with the vision and mission of the Polban institution so that Polban’s human resources can be competitive in any field, especially the ability in information technology systems. The conclusion from this research is that institutions have a big role in improving the quality of their human resources, and this requires high commitment from policy makers where top level management plays an important role in the decision-making process regarding policies to be implemented in the Polban environment in order to achieve the goal of improving quality of human resources.]]>
<![CDATA[PERANAN BUDAYA ORGANISASI DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE (GUC) : SEBUAH IMPLIKASI SISTEM PENGENDALIAN INTERNAL DI POLITEKNIK NEGERI BANDUNG ]]>
<![CDATA[Mia Rosmiati]]>;
<![CDATA[Hastuti Hastuti]]>;
<![CDATA[Deni Mulyana]]>;
<![CDATA[Yanti Rufaedah]]>;
<![CDATA[Benny Barnas]]>
<![CDATA[ Sebatik Vol 24 No 2 (2020): Desember 2020 ]]>
Publisher : <![CDATA[STMIK Widya Cipta Dharma ]]>
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<![CDATA[Tata kelola perguruan tinggi yang baik di masa globalisasi ini sudah menjadi tujuan atau cita-cita dari setiap institusi pendidikan tinggi yang ada di Indonesia, dan perwujudan dari cita-cita tersebut akan tercapai apabila perguruan tinggi sudah melaksanakan sistem pengendalian dengan baik. Penelitian ini bertujuan untuk menganalisis peranan budaya organisasi dalam mewujudkan Good University Governance (GUG) melalui pelaksanaan kebijakan Sistem Pengendalian Internal (SPI) di Politeknik Negeri Bandung (POLBAN). Metode penelitian yang digunakan adalah deskriptif analisis dengan pendekatan kualitatif di mana penulis berupaya untuk memaparkan temuan yang diperoleh dari sumber data baik primer yang diperoleh melalui wawancara dengan informan maupun data sekunder berupa peraturan-peraturan mengenai sistem pengendalian, serta menganalisis kaitan antara dimensi yang ada dalam budaya organisasi dengan prinsip-prinsip yang terdapat dalam GUG. Hasil dari penelitian ini menunjukkan bahwa keberhasilan pelaksanaan SPI di POLBAN erat kaitannya dengan iklim atau budaya organisasi dari perguruan tinggi tersebut sehingga masih ada dimensi yang belum terlaksana secara benar dan menyeluruh. Apabila budaya yang dikembangkan dalam mengelola perguruan tinggi tersebut adalah budaya yang baik dan positif, maka cita-cita untuk mewujudkan tata kelola perguruan tinggi yang baik akan dengan mudah dicapai, demikian juga sebaliknya. Kesimpulan dari penelitian ini adalah perguruan tinggi perlu untuk mengembangkan budaya organisasi yang kondusif sehingga akan mendukung keberhasilan pelaksanaan sistem pengendalian internal di perguruan tinggi khususnya POLBAN yang pada akhirnya akan membantu perwujudan dari Good University Governance.]]>
<![CDATA[Peningkatan Kualitas Pengajaran Akuntansi dan Simulasi Uji Kompetensi Akuntansi Guru SMK Puragabaya Kota Bandung ]]>
<![CDATA[Hastuti Hastuti]]>;
<![CDATA[Arry Irawan]]>;
<![CDATA[Mia Rosmiati]]>;
<![CDATA[Sulistia Suwondo]]>;
<![CDATA[Sumiyati Sumiyati]]>;
<![CDATA[Benny Barnas]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 10, No 1 (2020): Juli 2020 ]]>
Publisher : <![CDATA[LPPM UNINUS ]]>
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DOI: 10.30999/jpkm.v10i1.743
<![CDATA[The community service program is aimed at improving the quality of accounting teaching for accounting teachers and providing a simulation of accounting competency tests. The method of implementing the activity is carried out with focus group discussions, accounting training and accounting competency test simulations. The training material adopted the competency units issued by LSP-TA and was in line with SKKNI. Participants in this program are 18 accounting teachers who participated in this activity from beginning to end. Program evaluations have been carried out to measure program effectiveness. Evaluation is carried out on aspects of training material and aspects of organizing activities. In the material aspect, the evaluation is done by evaluating the results of an accounting competency test simulation. The assessment is carried out by following the accounting competency test assessment pattern used by LSP-TA. Evaluation of the implementation of activities carried out to evaluate the training material, resource persons, facilities / logistics during the activity. In addition, participants are also entitled to provide advice and input on the implementation of activities]]>
<![CDATA[Analisis Penerapan Sistem Pengendalian Intern dalam Pengelolaan Keuangan pada Pemerintah Daerah Periode 2015-2019 ]]>
<![CDATA[Arthatun Mauli]]>;
<![CDATA[Mia Rosmiati]]>
<![CDATA[ Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS) ]]>
Publisher : <![CDATA[Politeknik Negeri Bandung ]]>
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DOI: 10.35313/irwns.v11i1.2135
<![CDATA[Penelitian ini bertujuan untuk mengetahui kesesuaian antara penerapan SPI dalam pengelolaan keuangan dengan PP Nomor 60 Tahun 2008, mengidentifikasi faktor penyebab rendahnya pencapaian level maturitas SPIP, dan menganalisis keterkaitan antara pencapaian level maturitas SPIP dengan perolehan opini LKPD. Jenis penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Data yang digunakan terdiri dari data primer yang diperoleh dari observasi, wawancara, dan dokumentasi. Serta data sekunder berupa dokumendokumen yang terkait dengan kegiatan penerapan SPI dalam pengelolaan keuangan pada pemerintah daerah periode 2015-2019. Subjek dalam penelitian ini adalah pihak-pihak yang berkaitan secara langsung dalam pengelolaan keuangan pada pemerintah daerah, meliputi Badan Perencanaan Pembangunan Daerah (Bappeda), Badan Pengelola Pendapatan Daerah (Bappenda), dan Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Cimahi. Adapun Inspektorat Kota Cimahi dan instansi vertikal Badan Pengawasan Keuangan danPembangunan (BPKP) Perwakilan Provinsi Jawa Barat selaku Aparat Pengawasan Intern Pemerintah (APIP). Dalam hal ini, baik auditor Inspektorat Kota maupun auditor BPKP Perwakilan Provinsi membantu peneliti dengan memberikan arahan dalam melakukan pengumpulan data. Hasil dari penelitian menunjukkan bahwa secara keseluruhan penerapan SPI dalam pengelolaan keuangan sudah baik, terdapat dua faktor utama penyebab rendahnya level maturitas SPIP, dan adanya keterkaitan antara level maturitas SPIP dengan opini LKPD meski hasilnya tidak berbanding lurus.]]>
<![CDATA[Penerapan Transaksi Non Tunai atas Pendapatan dan Belanja Daerah untuk Mewujudkan Prinsip Good Governance (Studi Kasus pada Badan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat) ]]>
<![CDATA[Rahayu Widiyaningrum]]>;
<![CDATA[Mia Rosmiati]]>
<![CDATA[ Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS) ]]>
Publisher : <![CDATA[Politeknik Negeri Bandung ]]>
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DOI: 10.35313/irwns.v11i1.2161
<![CDATA[Penyelenggaraan good governance di Indonesia masih jauh dari yang diharapkan, karena banyak terjadinya kasus KKN. Memasuki era digital, pemerintah mulai mendorong transaksi non tunai dikalangan masyarakat dan lingkungan pemerintahan. Transaksi non tunai ini diharapkan mampu meningkatkan akuntabilitas, transparansi, efektivitas dan efisiensi dalam mewujudkan pemerintahan yang bersih bebas korupsi. Pelaksanaan transaksi non tunai di BPKD Kabupaten Bandung Barat dilakukan melalui layanan IBC (Internet Banking Corporate) yang bekerjasama dengan Bank BJB. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan transaksi non tunai atas pendapatan dan belanja daerah dapat mewujudkan prinsip good goovernance. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan menggunakan data primer yaitu hasil dari wawancara. Hasil penelitian yang diperoleh adalah Pemerintahan Kabupaten Bandung Barat telah menerapkan transaksi non tunai secara bertahap pada awal tahun 2018. Penerapan transaksi non tunai di BPKD Kabupaten Bandung Barat belum 100% terealisasi, ada beberapa transaksi yang masih menggunakan cash. Dengan adanya penerapan transaksi non tunai ini dapat meningkatkan partisipasi masyarakat, akuntabilitas, transparansi, efektivitas dan efisiensi dalam mengelola pendapatan dan belanja daerah. Penerapan transaksi non tunai atas pendapatan daerah dapat mempermudah masyarakat dalam membayar pajak, meminimalisir kehilangan uang dan mencegahpenyelewengan pajak. Dan penerapan transaksi non tunai atas belanja daerah dapat mencegah terjadinya penyelewengan terutama korupsi.]]>
<![CDATA[Analisis Biaya Lingkungan untuk Penyusunan Biaya Pengolahan Limbah Bahan Berbahaya Dan Beracun (B3) pada PT XYZ ]]>
<![CDATA[Rianti Pramesti Putri]]>;
<![CDATA[Mia Rosmiati]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[With the rapid development of the industry, it is not in line with the handling of waste generated by industrial activities. There are still many companies that still ignore the importance of waste management, especially those classified as Hazardous and Toxic Waste (B3). Traditionally environmental costs are hidden in general accounting for costs. Meanwhile, environmental management accounting will calculate the cost of waste as processing plus the cost of purchasing raw materials. Therefore, the aim of this study is to analyze the application of environmental costs to urban transport projects and create a special budget for B3 waste management costs. This type of research is quantitative qualitative research with descriptive methods. The data collection methods used in this study were interviews and documentation. The results of this study indicate that the urban transport project has not implemented environmental management accounting. Environmental costs are included in overhead costs which result in environmental costs, especially in the management of hazardous and toxic waste (B3) which is a hidden cost.]]>
<![CDATA[Analisis Kebijakan Penerapan E-SAMSAT Pembayaran Pajak Kendaraan Bermotor dalam meningkatkan Pendapatan Asli Daerah ]]>
<![CDATA[Habibah Nurul Fitri]]>;
<![CDATA[Rahma Nazilla Muhammad]]>;
<![CDATA[Mia Rosmiati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[This study aims of this research is to find out how policy the implementation of E-SAMSAT payment of motor vehicle tax (PKB) to increase the locally generated revenue (PAD) and the obstacles they face. This is a descriptive research with qualitative and data sources from both primary and secondary data. The techniques of data collection used documentation and interview studies with the Miles and Huberman models as data analysis techniques. The results of the study found that policy the implementation of E-SAMSAT PKB payments could increase PAD viewed from the dimensions of communication, resources, disposition, and bureaucratic structure in general is good. This is evidenced by an increase in PKB revenues in 2016-2019, which resulted in an increase in PAD. However, the obstacles experienced by E-SAMSAT both internally and externally in its implementation still often occur. These obstacles include the mismatch data, double transactions, inappropriate data input, system failure, validation of STNK which still has to be done at the SAMSAT office, the community those who are not literate with the technology, public doubts about the validity of E-SKKP, and the socialization has not been distributed.]]>
<![CDATA[Implementasi Manajemen Resiko dalam upaya mewujudkan prinsip-prinsip good governance ]]>
<![CDATA[Fanny Oktapiani]]>;
<![CDATA[Mia Rosmiati]]>;
<![CDATA[Lili Indrawati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Organizations are faced with increasingly complex job risks, so it is necessary to apply risk management that can help organizations to reduce risks as small as possible and eliminate uncertainty in the business environment. This study aims to determine how the implementation of risk management in an effort to realize the principles of good governance in the West Bandung Regency Government, namely upholding the rule of law, transparency, caring for stakeholders, effectiveness and efficiency, accountability, and strategic vision. The research method used is descriptive qualitative with interviews and documentation as data collection instruments. The results of this study indicate that the implementation of risk management in the West Bandung Regency Government is not in accordance with existing guidelines. This is due to ineffective socialization of risk management implementation. So that SKPD does not yet understand the implementation of risk management within the West Bandung Regency Government.]]>
<![CDATA[Review Alokasi pada Anggaran Belanja Daerah Kota Bandung Tahun Anggaran 2019-2020 ]]>
<![CDATA[Novia Aisyah Suryana]]>;
<![CDATA[Sugih Sutrisno Putra]]>;
<![CDATA[Mia Rosmiati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[In performance-based budgeting, spending reviews are mandatory as a tool to support continuous improvement in budgeting quality, especially during the current C-19 pandemic. The wider impact of the C-19 pandemic has resulted in the government reallocating and refocusing the budget, both revenue and expenditure budgets. Therefore, this study aims to find out how to spend a review in terms of reviewing allocations in the Bandung City APBD for Fiscal Year 2019- 2020. Qualitative descriptive method is the research method used in this study. The data collection techniques were carried out through interviews and documentation. This study also uses data analysis methods according to Miles and Huberman (1984) which consist of data reduction, data display, and conclusion drawing. The results of this study show that within two fiscal years, 2019-2020, the Bandung City Government can make budget savings by an average of 1.013 billion rupiah.]]>
