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STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS Harryanto, Harryanto; Sarma, Ma'mun; Irwanto, Abdul Kohar
Jurnal Manajemen Pembangunan Daerah Vol. 9 No. 1 (2017)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

ABSTRACTIn advance of the society demand due to implementation of Good Governance, it has encouraged local government to deliver an accountabiliy of reasonable and qualified finance statement reports. This research aimed to analyze the finance official persepsion’s towards the variable of the human resources competency in finance managerial, internal government control application system and local financial information system, to analyze the elements which become strenghts and weaknesses and to formularize the priority strategic in order to enhance the quality of financial statement reports in local government of Anambas Islands Regency. The type of data used in this research consist of primary data dan secondary data. The primary data were obtained by direct observation, interview and debriefing, and the questionnaire to the purposively respondents (purposive sampling) whereas the secondary data were obtained by literature review and documents research. The methods of analysis that were Rating Scale Analysis, SWOT Analysis and QSPM method. The research of study result indicates of the poor human resource competency in finance official that has become the weakness of enhancement of quality financial statement reports. The chosen of primary priority strategy that adequate and capable to be implemented is to enhance the quality of human resources in finance managerial of local government in order to establish financial statement reports.Key words : Strategy on the improvement of quality of financial report, regional finance, Kepulauan Anambas Regency ABSTRAKMeningkatnya tuntutan masyarakat terhadap penyelenggaraan pemerintahan yang baik telah mendorong pemerintah daerah menyampaikan laporan pertanggungjawaban berupa laporan keuangan yang wajar dan berkualitas. Penelitian ini bertujuan untuk : menganalisis persepsi pengelola keuangan terhadap variabel kompetensi sumber daya manusia pengelola keuangan, penerapan sistem pengendalian intern pemerintah dan sistem informasi keuangan daerah terhadap peningkatan kualitas laporan keuangan, menganalisis faktor-faktor yang menjadi kekuatan dan kelemahan dalam peningkatan kualitas laporan keuangan dan merumuskan strategi yang perlu diprioritaskan dalam peningkatan kualitas laporan keuangan pada Pemerintah Kabupaten Kepulauan Anambas. Jenis data yang akan digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan adalah analisis rating scale, analisis SWOT dan metode QSPM. Hasil penelitian menunjukkan bahwa lemahnya kompetensi aparatur pengelola keuangan menjadi kelemahan dalam peningkatan kualitas laporan keuangan. Strategi prioritas utama yang terpilih dan dapat diimplementasikan adalah meningkatkan kualitas SDM pengelola keuangan daerah dalam penyusunan laporan keuangan. Kata kunci : Strategi Peningkatan Kualitas Laporan Keuangan, Keuangan Daerah, Kabupaten Kepulauan Anambas

STRATEGI PENINGKATAN PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS Syahputra, Khoirul; Syaukat, Yusman; Irwanto, Abdul Kohar
Jurnal Manajemen Pembangunan Daerah Vol. 9 No. 2 (2017)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words : Strategy, improvement management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM. Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.

Kajian Efektivitas Program Corporate Social Responsibility (CSR) Yayasan Unilever Indonesia Irwanto, Abdul Kohar; Prabowo, Angga
Jurnal Manajemen Vol. 1 No. 1 (2009): Jurnal Manajemen, Agustus 2009
Publisher : Jurnal Manajemen

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Since the year of 2000 until 2007, PT Unilever Indonesia Tbk has put in place the CSR program into the working agenda of the company from the corporate structure through the whole related business part. The company has been emphasizing the effort to achieve the better prosper of public quality of life. The main objective of the research is to understand the effectiveness of the CSR program of Unilever Indonesia Foundation as part of the CSR program definition which so far has been conducted and in order to compare the CSR program among other similar companies. The information and data that has been collected within this research are covering both the primary and secondary data based on the date of August 2008 to October 2008. The method of the analysis are using the descriptive analysis and Rank Spearman correlation analysis. Based on the research, to conclude, there are three CSR program operated by the Unilever Indonesia Foundation which include environmental program, recycling, and education. Based on the regression analysis, the results show the factors affecting the environmental program that are including organizational issue and priority of needs. As for the recycle program, the factors that affect the effectiveness of the CSR program are the party who receive the support and organizational issue. Additionally, the education program is mainly driven by the priority of needs.Keywords: Effectiveness, Corporate Social Responsibility, Environmental Preservation.

STRATEGI PENINGKATAN PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS Syahputra, Khoirul; Syaukat, Yusman; Irwanto, Abdul Kohar
Jurnal Manajemen Pembangunan Daerah Vol. 10 No. 1 (2018)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words : Strategy, improvement management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM. Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.

STRATEGI PENINGKATAN AKUNTABILITAS KEUANGAN DI BALAI BESAR PENGKAJIAN DAN PENGEMBANGAN TEKNOLOGI PERTANIAN Arpah, Fina; -, Harianto; Irwanto, Abdul Kohar
Jurnal Manajemen Pembangunan Daerah Vol. 8 No. 1 (2016)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Background of this study is based on the demand of financial accountability mandated by Decree No. 1 of 2004 for all Ministries / Agencies that use the funds from the state budget (APBN) especially those conducted by the Indonesian Center for Agricultural Technology Assessment and Development (ICATAD). This study aims to: 1) evaluate the implementation of SOP (Standard Operational Procedure) financial management in the ICATAD, 2) analyze the factors affecting financial accountability in the ICATAD and 3) formulate strategic recommendations to increase the financial accountability in the ICATAD. Descriptive and regression analyses were used to analyze the implementation of SOP and to examine determinant factors of accountability whereas Impact Performance Analysis (IPA) was employed to draw policy recommmendations. The analysis showed that human resources (HR) management is not yet fully complying with the SOP, the trend in problem solving refers to the experience. Variable HR and non-HR showed positive and significant impact on the financial accountability of the respective value ρ (HR) = 0.184 and ρ (Non HR) = 0.013. Meanwhile, SOP does not give partial effect to the financial accountability (ρ = 0.838). The success of accountability is established through the enhancement of capacity to solve problems and affirmation of management's commitment in the implementation and evaluation of SOP.Keywords: accountability, human resources, standard operational procedure, commitment ABSTRAK Penelitian ini dilatarbelakangi tuntutan akuntabilitas keuangan yang diamanatkan oleh Undang-Undang Nomor 1 Tahun 2004 bagi semua Kementerian/Lembaga yang mempergunakan dana Anggaran Pendapatan Belanja Negara (APBN), khususnya yang dilakukan oleh Satuan Kerja Balai Besar Pengkajian Badan Litbang Pertanian. Penelitian ini bertujuan untuk : 1) mengevaluasi penerapan SOP pengelolaan keuangan di Balai Besar Pengkajian, 2) menganalisis faktor-faktor yang mempengaruhi akuntabilitas keuangan di Balai Besar Pengkajian, dan 3) merumuskan rekomendasi strategis peningkatan akuntabilitas keuangan di Balai Besar Pengkajian. Metode untuk mengevaluasi penerapan SOP dilakukan dengan menggunakan analisis deskriptif. Kemudian untuk menganalisis faktor-faktor yang mempengaruhi akuntabilitas menggunakan analisis regresi, sedangkan untuk menentukan rekomendasi menggunakan analisis Important Performance Analysis (IPA). Hasil analisis menunjukkan bahwa SDM belum sepenuhnya mematuhi SOP, kecenderungan dalam penyelesaian masalah di lapang SDM mengacu kepada pengalamannya. Variabel SDM dan Non SDM menunjukkan pengaruh positif dan signifikan terhadap akuntabilitas keuangan dengan nilai masing-masing ρ (SDM) = 0,184 dan ρ (Non SDM) = 0,013. Sedangkan SOP tidak memberikan pengaruh secara parsial terhadap akuntabilitas keuangan (ρ = 0,838). Keberhasilan akuntabiltas dilakukan melalui unsur SDM berupa peningkatan kapasitas problem solving dan peneguhan komitmen manajemen dalam implementasi dan evaluasi SOP.Kata kunci: akuntabilitas, SDM, SOP, komitmen

Analisis Diskriminan sebagai Alat Manajemen Risiko Pembiayaan pada Lembaga Keuangan Mikro Syariah, KBMT Wihdatul Ummah Sheila Santika Putri; Abdul Kohar Irwanto; R. Dikky Indrawan
Jurnal Manajemen dan Organisasi Vol. 5 No. 1 (2014): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Sebagai lembaga keuangan mikro syariah, yang kegiatannya melakukan pembiayaan, tidak dapat dipisahkan dari pembiayaan risiko. Risiko pembiayaan dinilai oleh rasio Non Performing Financing (NPF). Trend NPF di Koperasi Baitul Maal wa Tamwil (BMT)-Wihdatul Ummah cenderung menurun, namun menunjukkan perbaikan dalam peramalan 3 tahun berikutnya. Diperlukan evaluasi dalam menilai kelayakan debitur untuk risiko pembiayaan yang dapat dikendalikan. Mengevaluasi kelayakan debitur memperoleh faktor-faktor yang mempengaruhi sistem penilaian tingkat risiko pembiayaan melalui analisis diskriminan. Faktor-faktor ini adalah pendekatan variabel karakter dan persyaratan dari BMT.Keywords: lembaga keuangan mikro syariah, pembiayaan, risiko pembiayaan, analisis diskriminan

Analisis Pengaruh Rasio Profitabilitas dan Economic Value Added terhadap Harga Saham pada Sub Sektor Industri Semen yang Terdaftar di Bursa Efek Indonesia Anggita Mugi; Abdul Kohar Irwanto; Yusrina Permanasari
Jurnal Manajemen dan Organisasi Vol. 5 No. 2 (2014): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Earning Per Share (EPS) dan Economic Value Added (EVA) terhadap harga saham. Sampel yang digunakan adalah perusahaan sub sektor industri semen yang terdaftar di BEI periode 2009-2011. Variabel independen yang digunakan adalah ROA, ROE, NPM, EPS dan EVA dengan variabel dependennya adalah harga saham. Metode analisis yang digunakan adalah regresi data panel yang meliputi data cross section dan time series. Hasil analisis regresi data panel menunjukkan bahwa secara simultan variabel ROA, ROE, NPM, EPS dan EVA berpengaruh secara signifikan terhadapa harga saham karena nilai p-value (0.000) < alpha (0.05). Sedangkan secara parsial variabel EVA tidak berpengaruh secara signifikan terhadap harga saham karena nilai p-value pada EVA (0.0683) > alpha (0,05) dan variabel ROA, ROE, NPM dan EPS berpengaruh secara parsial terhadap harga saham dengan nilai p-value berturut-turut sebesar (0.0002; 0.0013; 0.0008; 0.000). Hasil uji analisis koefisien determinasi adalah sebesar 95.51% hal ini bahwa variabel independen yang ada pada regresi ini mampu menjelaskan sebesar 95.51% dan sisanya 4.49% kemungkinan dijelaskan oleh faktor lain yang tidak dijelaskan ke dalam model ini.Kata kunci : ROA, ROE, NPM, EPS, EVA, Harga Saham

Analisis Strategi Optimalisasi Portofolio Saham LQ 45 (pada Bursa Efek Indonesia Tahun 2009-2011) Dwi Larasati; Abdul Kohar Irwanto; Yusrina Permanasari
Jurnal Manajemen dan Organisasi Vol. 4 No. 2 (2013): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Capital market is a meeting place for people who have excess money and those who need money for transaction of security. Every investor needs optimal profits with minimal risk. Portfolio is basically related to how one allocates a number of stocks into various investment types that results in optimal profits. By making diversification, investors may reduce the rate of risk and at the sametime optimize the rate of expected return. Based on this case this research raises the problem of how to design an optimal portfolio simulation. i.e. a combination of liquid shares LQ 45 list ini Indonesian Stock Exchange in the period of 2009-2011 by using two methods, using Single Index Model and Indexing. Single index Model is a model of portfolio analysis using the account of Excess Return to Beta (ERB) ratio and value of C* to gain optimal shares on portfolio. The procedure of indexing is to make one’s own group i.e liquid LQ 45 calculating the risk and return then compare the result with Single Index Model, the procedure of all securities are ranked by ERB instead of Excess Return to Risk (ERR). After securities were ranked using the above ratio, securities with greater Excess return to standart deviation and cut off point (C*) were included into the optimal portfolio. The conclusion of this research is that it is better to choose Single Index Model as the methode resulting in optimal profits. Keyword: Optimum portfolio, LQ 45, single index, indexing

Strategi Peningkatan Kinerja Perusahaan Berdasarkan Keunggulan Kompetitif yang Berkelanjutan dan Perencanaan Sumber Daya Dase Purnama; Budi Purwanto; Abdul Kohar Irwanto
Jurnal Manajemen dan Organisasi Vol. 9 No. 1 (2018): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Optimization of resources can be achieved by using technology to improve operating performance in order to support the company's business activities. This study was conducted in the implementation of Enterprise Resource Planning (ERP) system in plantation company conducted by PT Kencana Group in 16 subsidiaries, five subsidiaries have implemented ERP as an effort of transformation in using information system. Information and Technology can provide a competitive advantage for the company by adding value to various aspects such as increased operational performance and cost reduction. The research aims to identify the utilization of the company's ERP, ERP implementation measure performance, identify factors that affect the performance of the company, as well as measuring the impact of ERP on business performance. Methods of data analysis used in this research is descriptive and qualitative analyzes to provide a general overview of the study. Inter-variable relationship analysis was done by structural equation modeling (SEM) with partial least square approach using SmartPLS software. Hypothesis test is done by regression analysis to measure the validity and significance of influence of each veriabel, and to estimate the direction and magnitude of its influence respectively. The results showed that there is a significant influence of performance factors of ERP utilization that can affect company performance. Operating performance increased by 1% would increase the net profit margin amounted to 38.7%. Furthermore, enterprise resource planning and sustainable competitive advantage have a positive effect on company performance with general and environmental cost factor significantly less than 0.05. The impact of ERP on the performance of the company has decreased the cost of general expenses. While the impact of SCA on the company's perceived performance at this time is that the environment such as the acreage still has not reached the hectare per staple, and the standard number of labor has not been in accordance with the normative of the garden area.

Analisis Daya Saing dan Strategi Ekspor Singkong Olahan Indonesia ke China Fu Jing Yi; Jono M Munandar; Abdul Kohar Irwanto
Jurnal Manajemen dan Organisasi Vol. 9 No. 2 (2018): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Cassava (Manihot esculenta Crantz) is one of the export commodities from food crops sector and has many potencies to be developed. Indonesia is one of the top-10 biggest countries that can produced cassava for the world. This research aimed to 1) identify the competitiveness rate of Indonesian processed cassava export to China as the destination country, 2) identify the internal and external factors of export of Indonesian processed cassava to China, and 3) identify the strategies that can be used to improve the export competitiveness of processed cassava to China. Revealed Comparative Advantage (RCA), was implemented to determinded the competitiveness rate of Indonesian processed cassava. Indonesian processed cassava in China’s export market for 5 years period from 2012 to 2016 has an average RCA index less than 1. This shows that during the whole year period, Indonesian processed cassava has weak comparative advantage, and also has a fairly low competitiveness in the China market. From that result, strategies to improve the competitiveness of cassava sales both from export and import can be done by using SWOT analysis. The results of the SWOT analysis can generate the alternative strategies through AHP analysis. The integration of internal and external factors needs to be done as a strategy of market penetration of processed cassava of Indonesia. Strategic alternatives that become the main priority in the effort to increase the export competitiveness of Indonesian processed cassava are farmers with starch products and technology adoption to increase the fulfillment of export quantity of processed cassava.

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