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Journal : Jurnal Siasat Bisnis

Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta) Djoko Suhardjanto; Bayu Tri Cahyo
Jurnal Siasat Bisnis Vol. 12 No. 2 (2008)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting. Tthis research uses purposive sampling to get data. There are 72 respondents who have responsibilities in the budgeting in district working unit in local government Surakarta. Results of multiple regression analysis show that resources variable (p-value 0.031) and performance measurement system (p-value 0.005) affect positively the effectiveness of the implementing performance based budgeting in local government. It means that an increase in resources and development in performance measurement will increase the effectiveness of budgeting.Keywords: effectiveness, performance, budgeting, resources, information, measurement
Persepsi Pengguna Layanan Pengadaan Barang dan Jasa pada Pemerintah Kota Yogyakarta terhadap Implementasi Sistem E Procurement Ita Akyuna Nightisabha; Djoko Suhardjanto; Bayu Tri Cahya
Jurnal Siasat Bisnis Vol. 13 No. 2 (2009)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This study aims to evaluate the implementation of electronic procurement of goods and services by the Government City of Yogyakarta, as an effort to create good governance especially in terms of procurement. This study compares the perceptions of user that consist of procurement committee and the providers of goods and services. Research location is in Layanan Pengadaan Secara Elektronik (LPSE) of Government City of Yogyakarta as a system developer with the sample of the procurement committee and partner of goods and services that are spread in Yogyakarta and surrounding areas. This research uses t-test by using a reference measurement system on the success of end-user computing satisfaction developed by Torzadeh and Doll (1991). The results show a difference of perception between the committee and the procurement of goods and services providers to the implementation of e-proc system. There is difference in perception between users of e-procurement supplier of goods / services and the procurement committee. Implementation of e-procurement system is being run by the Government City of Yogyakarta is currently has not been relatively applied, because the technology gap that has led to the differences in perception between the committee and the procurement of goods and services providers.Keywords: good governance, e-procurement, perception
The Influence of Fiscal Decentralization on The Public Expenditure In Indonesia Djoko Suhardjanto; Eni Jufriyah Sulistyorini; Sri Hartoko
Jurnal Siasat Bisnis Vol. 13 No. 3 (2009)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

The purpose of this research is to investigate the influence of fiscal decentralization components on the public expenditure. This research used data of the local budget realization which consisting of balance fund, others revenue, local original revenue, and public expendi-ture that was obtained from financial statement regencies and municipalities in Indonesia. The selection is based on consideration that regencies and municipalities have similar characteris-tic of economic and geographic and also the result of the research would be expected give a description of general condition. The results of this research proved fiscal decentralization through component of balance fund significantly positive influence in increasing original reve-nues while others revenue is not. Regarding with the public expenditure, both of balance fund and local original revenue positively influence on public expenditure, while others revenue is not significantly influence. Keywords:    Fiscal decentralization, Balance Fund, Other Revenues, Local Original Revenue, Public Expenditure.