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MODEL PELIMPAHAN KEWENANGAN BADAN PEMERIKSA KEUANGAN DALAM PELAKSANAAN TUGAS PEMERIKSAAN PENGELOLAAN DAN TANGGUNG KEUANGAN NEGARA Muhammad Ramadhani; Bahrullah Akbar; Murtir Jeddawi; M. Irwan Tahir
AKSELERASI: Jurnal Ilmiah Nasional Vol 3 No 1 (2021): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v3i1.356

Abstract

This study aims to analyze the problem of how the delegation of authority and the model of delegation of authority that can be developed for the BPK in the implementation of auditing tasks for the management and responsibility of state finances using Koontz and Weihrich's theory regarding the seven principles for transferring authority. The research method used is a qualitative research design with a descriptive approach. The results showed that the transfer mechanism was not fully in line with Law Number 30 of 2014 concerning Government Administration. The obstacle in the implementation of the delegation of authority policy is that the policy design is not in line with the applicable regulations, and it requires commitment from policy makers and policy implementers to adjust policies and policy implementation with the development of laws and regulations and general principles of good governance. The model of delegation of authority suggested by this study in the implementation of auditing tasks for the management and responsibility of state finances is a comprehensive audit task mandate, so that the BPK executor, and examiners and experts outside the BPK perform audit duties for and on behalf of the BPK based on statutory regulations and general principles of good governance.
KEEFEKTIFAN ORGANISASI DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN SUMBA BARAT, PROVINSI NUSA TENGGARA TIMUR Daniel Umbu Sunga; M. Irwan Tahir; Irawan
AKSELERASI: Jurnal Ilmiah Nasional Vol 3 No 2 (2021): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v3i2.411

Abstract

This research aimed to analyze and evaluate the organizational effectiveness of Community and Village Empowerment office in West Sumba District, NTT Province. It involved 43 informants (17 from the PMD office, 2 from the inspectorate, 2 from Bappeda, 3 from the organization, 4 from the sub-district, 13 from the village, 1 from the District PKK, and 1 from the P3MD Professional Companion Staff). Data were collected using qualitative methods (qualitative interviews and qualitative document collection), with a case study research strategy. The collected data were analyzed using an interactive model. The implementation of the duties and functions of the PMD Office of West Sumba District, NTT Province has not been effective, of the 5 effectiveness criteria analyzed and evaluated, it was found that 4 criteria (production, satisfaction, adaptability and development) were still low, and 1 other criteria, namely efficiency was quite high, but did not have a positive correlation with the achievement of its performance.