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Journal : EKSPANSI

PERAN INTELLECTUAL CAPITAL TERHADAP IMPLEMENTASI NEW PUBLIC MANAGEMENT DALAM PENINGKATAN KINERJA MANAJERIAL SEKTOR PUBLIK Indrawati, Lili
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: The purpose of this research is to analyze and prove the role of intellectual capital against implementation of new public management in enhancing public sector managerial performance.  The research was carried out at the Cimahi local government.  The number of respondent was 258 employees from 42 working units.  The research method used is purposive sampling. To analyze the data from the respondent is interaction regression.  The research shows that intellectual capital does not affect the relationship between NPM and public sector managerial performance. Keywords: New Public Management, Intellectual Capital and Performance of Public Sector Managerial, Cimahi Local Government
PERAN BUDAYA ORGANISASI TERHADAP IMPLEMENTASI NEW PUBLIC MANAGEMENT DALAM PENINGKATAN KINERJA MANAJERIAL SEKTOR PUBLIK Indrawati, Lili
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: The purpose of this research is to analyze and prove the role of organization cultures, against implementation of new public management in enhancing public sector managerial performance. The research was carried out at the Cimahi local government.  The number of respondent was 258 employees from 42 working units.  The research method used is purposive sampling. To analyze the data from the respondent is interaction regression.  The research shows that organizational culture does not affect the relationship between NPM and public sector managerial performanceKeywords: New Public Management, Organizational Culture, Leadership Style, Intellectual Capital and Performance of Public Sector Managerial, Cimahi Local Government
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA SATUAN KERJA POLITEKNIK NEGERI BANDUNG Indrawati, Lili
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents.  The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report.  Based on this, the purpose of this study is to determine what factors affect the succes of the accrual-based SAP application in the units of Bandung State Polytechnic.  This research is conducted by qualitative method with emphasis on interpretive approach.  Data analysis is carried out through three steps, namely: 1) Data collection, 2) Data redustion, 3) Data presentation, and 4) Decesion making or verification.  The result showed that: 1) The environment/condition oriented to the application of accrual accounting is very supportive; 2) existing regulation can be applied without constraints; 3) human resources are competent; 4) software help completion of work; 5) the existing hardware already supports and in accordance with the software; 6) financial statement can be completed and sent on time.Keywords: Success Factor, Accrual Bases, Bandung State Polytechnic