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All Journal Wacana, Jurnal Sosial dan Humaniora
Fadillah Amin
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Analysis of UB Guest House Management towards University of Brawijaya Changing Status into Public Service Agency (Badan Layanan Umum) Cuikitalia Cuikitalia; Fadillah Amin; Farida Nurani
Wacana Journal of Social and Humanity Studies Vol. 23 No. 3 (2020)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

The aim of this research is to analyze the management of UB Guest House towards University of Brawijaya changing status into Public Sercive Agency based on Good Corporate Governance perspective either for its implication strategy in enhancing UB Guest House revenue. The research method used in this research is qualitative with direct observation and interview. The informants of this research are management, staff, and UB Guest House’s guests. The result shows that the changing status of the University of Brawijaya has its pros and cons. Because of the changing status, UB Guest House as part of the University of Brawijaya, doing several changes such as ownership status, employees status, procurement, financial report, maximize cooperation, and management are authorized. With all those implications faced by UB Guest House, it is better if UB Guest House separated from the main office (in this case rectorate) and cooperate with alumni network all around Indonesia or international. This plan will make UB Guest House raise its revenue and compete with other competitors in the same field.
Application of Government Internal Control System (SPIP) in Implementation of Income and Expenditure Buget (APBD) to Improve Quality of Financial Report of Local Government of Pangkajene and Islands Regency (Pangkep) Alfiyah Agussalim; Fadillah Amin; Nila Firdausi Nuzula
Wacana Journal of Social and Humanity Studies Vol. 21 No. 2 (2018)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

Background of this research is implementation of regional autonomy which gives broad authority to regions to manage of their own regions, including financial management. To managing local financial needed transparency and accountability and to realize it takes the control and Government Internal Control System (SPIP). Internal control plays a role overseeing government activities at the implementation of the budget and also to improve the quality of local government financial report.The purpose of this research to analyze application of Government Internal Control System in Implementation of APBD to improve quality of financial report of local government of Pangkep regency. This research uses descriptive research method with qualitative approach. Result of this research is application of SPIP in Pangkep Regency is adjusted with Annual Supervision Work Program (PKPT) Inspectorate of Pangkep Regency that determined by regent. In application of supervision activity, the surveillance apparatus of  government’s internal (APIP) began to review at planning phase that budget activity plan of  regional work unit (RKA-SKPD) review as a quality assurance in order to produce a quality APBD. SPIP is important to improve the quality of financial report because APIP oversees the financial management that will impact on the quality of financial report. In the application of SPIP in Pangkep Regency there are some factors internal and external that support and obstacles.
Co-Authors Agus Suryono Alfiyah Agussalim Cuikitalia Cuikitalia Farida Nurani Indriyati Indriyati Lely Indah Mindarti Lely Indah Mindarti, Lely Indah Nila Firdausi Nuzula Ratih Nur Pratiwi Rifka Aulya