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PROSES PENYUSUNAN DOKUMEN PERENCANAAN DAN LAPORAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA: PENDEKATAN KUALITATIF Jovan Febriantoko; - - Febrianty
MediaTrend Vol 12, No 2 (2017): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v12i2.3067

Abstract

This study aims to provide an overview of the process of preparing and analyzing factors that become obstacles in the process of preparation of planning documents and accountability reports of local governments in Indonesia. The type of research to be used is qualitative research. The type of data in this study is based on primary data. Technique data collection used is interview. Interviews were conducted in depth with semi-structured questions. Selection of participants with expert analysis techniques. The data analysis technique is using coding which consists of open coding, axial coding and selective coding. The result of the research shows that the process of preparation of planning documents and accountability reports to the local government is still experiencing constraints in the stages of resource identification, evaluation is limited to the implementation, not showing results-oriented activities, and preparing accountability report due to obligations. The inhibiting factors were found in the presence of coordination difficulties that occurred between the fields within the organization and the inability to identify the problem being experienced.
PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN (SIAM), DESENTRALISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PENYUSUNAN ANGGARAN KABUPATEN EMPAT LAWANG febrianty febrianty; jovan febriantoko
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.896

Abstract

Abstract: The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a causal or causal research. The type of data used in the form of primary data, namely in the form of questionnaires and partly done also with interviews directly. The sampling technique is purposive sample, with criteria: the employee working in the government environment of Empat Lawang Regency who served as Secretary / Secretary of SKPD, Head of Division / Head of Division, and Head of Section / Sub Head of Sub Division (Kasubid) who served in secretariat Regions, agencies, offices, bodies, and local technical institutions. The sample obtained is 204 SKPD apparatus from 36 SKPD in Empat Lawang District. SKPD apparatus that returned the questionnaire as many as 158 SKPD apparatus, meaning that the questionnaire processed as many as 158 questionnaires (no questionnaire data defects). The results achieved in this study are: The first hypothesis in this study which states that there is influence implementation of Management Accounting Information System (SIAM) on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. The second hypothesis, there is the effect of decentralization on the performance of budget preparation at the local government of Empat Lawang Regency, rejected. The third hypothesis, there is the influence of clarity of budget targets on the performance of budget preparation at the regional government of Empat Lawang Regency, accepted. The fourth hypothesis, simultaneously the implementation of SIAM, decentralization, and clarity of budget targets had a significant effect on the performance of budget preparation at the local government of Empat Lawang Regency, accepted.Keywords: SIAM, decentralization, budget, performance, Four Lawang
Pendampingan dalam Perencanaan Penanaman Bawang Merah pada Kelompok Tani Harapan Jaya Kelurahan Talang Keramat Kecamatan Talang Kelapa Kabupaten Banyuasin Jovan Febriantoko; Bastani Sepindjung; Riana Mayasari
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2020): May 2020
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/engagement.v4i1.79

Abstract

Agriculture is the process of utilizing biological resources. One of the community groups that run agricultural activities is the Harapan Jaya Farmers Group. It is located on Jalan Kauman RT 15, RW 03, Talang Kramat Village, Talang Kelapa Regency, Banyuasin, South Sumatra, which was then called a partner in the Community Partnership Program. Based on the interviews, observations, data analysis and identification of problems with the partners, several major problems were found: low pH land, lack of agricultural equipment, partners’ lack of ability to understand the techniques of shallots cultivation, less attractive packaging, and the absence of promotion. The solution to these problems was by conducting pre-implementation socialization and discussion, seeding shallots, planting media preparation, liming and fertilizing, planting shallots, designing agricultural equipment and conducting product marketing training. The results are the partners have completely understood about the process of planting shallots both from seed and from shallots tuber seedlings. The partners are also able to understand the working mechanism of agricultural aids thus they are able to repair the damage of their simple tools. Partners who are relatively young are able to manage the web thus it is expected to simplify the marketing process. Increasing the partners’ ability can increase the partners’ independence both personally and in groups. Increasing the potential of the agriculture field, especially regarding the planting of shallots could erase the pessimistic view of planting shallots in marshy and low pH land.