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Analysis of Articulation of Local Government Financial Statements Muliyadi Hamid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.604

Abstract

The Financial and Development Supervisory Agency (BPKP) stated that the non-obtainment of WTP's opinion was due to several factors. The factor is the presentation of financial statements that do not follow government accounting standards (SAP). The study aims to see the suitability of the Palopo City LKPD, which has the opinion of WTP (2021-2020) with government regulation number 71 of 2010 concerning government accounting standards (SAP). To answer these problems, researchers use descriptive qualitative research methods using documentation techniques to collect data. In this study, there were 27 OPDs and one LKPD, which were the object of analysis with accrual-based articulation analysis. The analysis was conducted by comparing the facts in the front sheet of OPD and LKPD financial statements with criteria based on accounting equations and government accounting standards (SAP). The results of this study showed that for the financial statements of 27 OPDs, 4 OPDs achieved 100% articulation, and 23 OPDs achieved 96.67% articulation, with an average cumulative articulation value of all OPDs of 97.16%. In contrast, for the analysis of LKPD articulation, the results of 100% articulation achievements were found to be two types of articulation with 23 events in the OPD financial statements.
Analysis of Public Service Performance of Government Apparatus at the Maridan Village Office in Sepaku District, Penajam Paser Utara Regency Samad, Mohammad Azwar; Hamid, Muliyadi; Samad, Abdul
Journal La Bisecoman Vol. 5 No. 6 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i6.1946

Abstract

This study aims to analyze the performance of public services at the Lurah Maridan Office in Sepaku District, Penajam Paser Utara Regency. The primary focus of this research is to describe the extent to which the principles of effective and efficient public service are applied, as well as the measures taken by the local government to improve the quality of service provided to the community. The study uses a qualitative approach, with data collected through in-depth interviews with local government officials and members of the community to gather information on the practices and public perceptions regarding the services provided. The findings of the study indicate that the Lurah Maridan Office has made efforts to improve public service performance by implementing various strategic measures, such as utilizing technology to simplify administration, enhancing employee discipline, and conducting regular performance evaluations. However, challenges related to a shortage of human resources and limited infrastructure remain obstacles in achieving service efficiency and effectiveness. Overall, despite some challenges, the community reported improvements in the quality of services provided, with an increasing level of satisfaction.
Employee Competency Development in the Personnel and Human Resources Development Agency: JEL Classification: O15, O19, M53, D73, H83, I28, J45 Sitanggang, Charles Tua; Hamid, Muliyadi; Djabar, Sadly Abdul
Journal La Bisecoman Vol. 6 No. 2 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i2.2134

Abstract

This study aims to determine the efforts made by BKPSDM Nunukan Regency in improving employee competence. Increasing ASN competence is an important factor in improving work effectiveness and the quality of public services. BKPSDM has various programs and policies designed to develop employees' skills and knowledge to suit the needs of an ever-evolving bureaucracy. This research was conducted at the Nunukan Regency Personnel and Human Resources Development Agency (BKPSDM) using qualitative methods. Qualitative research is exploratory and aims to understand social phenomena in a natural and complex context. The data collection techniques used include interviews with relevant informants, observation of competency development activities, and document analysis to obtain more accurate and in-depth data. The results of the study indicate that the Nunukan Regency BKPSDM has implemented various strategic policies and programs in improving employee competency, from planning to post-training evaluation. Based on Rahmat's theory of competency development, improving the quality of human resources is carried out systematically through training, coaching, and continuous evaluation. BKPSDM emphasizes monitoring and evaluation as part of strengthening employee capacity. The implementation of this strategy shows that structured competency development can improve professionalism, work effectiveness, and the quality of public services in Nunukan Regency. Thus, the strategy implemented by BKPSDM can be a model for sustainable HR development in the government sector.
Implementation of M-Passport Application in Improving the Quality of Public Services : JEL Classification: K11, K12, K24, O34, D18 Rafi, Fadliastuti; Hamid, Muliyadi; Arif, Muhammad Ridwan
Journal La Bisecoman Vol. 6 No. 3 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i3.1937

Abstract

This study aims to (1) provide an overview of the implementation of the M-Passport application in the Passport service process, (2) assess its effectiveness and efficiency in improving service processes, and (3) identify obstacles faced during its implementation at the Makassar Class I TPI Immigration Office. The research adopts a mixed-method approach, involving 42 passport applicants and managers. Data were collected through interviews, questionnaires, and observations, and analyzed using data triangulation. The M-Passport application has significantly improved service procedures, offering clear, accessible guidelines for applicants. It ensures timely service completion and transparent payment details, enhancing overall user satisfaction. The application is supported by adequate infrastructure, including waiting areas, playrooms, breastfeeding rooms, separate toilets for public use and disabilities, and dedicated counters for Indonesian and foreign applicants. Information and service ambassadors are also available to assist users. The effectiveness of Passport services using the M-Passport application is rated at 84.56% ("Good"), while efficiency is rated at 83.88% ("Good"). Despite these achievements, challenges remain. Frequent maintenance and updates can render the application inaccessible for 2–3 days. Network issues also affect accessibility, while limited-service quotas occasionally prevent applicants from securing preferred schedules. the M-Passport application has improved the service experience at the Makassar Immigration Office but requires addressing maintenance, network reliability, and quota limitations to enhance its effectiveness and efficiency further.
Developing The Competency of Human Resources Analyst Officials in The Personnel Agency and Human Resources Development Nasruddin, Nasruddin; Hamid, Muliyadi; Djabar, Sadly Abdul
Journal La Bisecoman Vol. 5 No. 6 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i6.2047

Abstract

Human resource management (HRM) is a crucial element in organizational success, particularly in government institutions. This study focuses on the competency development of the functional position of Human Resources Apparatus Analyst (Analis SDM Aparatur) following job realignment at the Civil Service and Human Resource Development Agency (BKPSDM) in Nunukan Regency. The research examines the alignment of employee competencies with job demands and evaluates the effectiveness of existing competency development programs. The study employs a descriptive qualitative method with an inductive analysis approach. The findings reveal significant competency gaps among employees, both in technical skills and managerial abilities, which hinder their performance effectiveness. Moreover, existing training programs are deemed suboptimal in addressing the functional position's actual needs in terms of content, methods, and implementation. The study suggests the necessity of a comprehensive evaluation of training programs and the formulation of more targeted and relevant competency development strategies. These findings contribute to enhancing HRM effectiveness, supporting BKPSDM's strategic objectives, and serving as a reference for future HR policy-making.
The Influence of Organizational Culture, Organizational Commitment and Job Satisfaction on Asn Employee Performance : JEL Classification: K11, K12, K13, O34, D23 Akmal, Akmal; Hamid, Muliyadi; Mujahid, Mujahid
Journal La Bisecoman Vol. 6 No. 3 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i3.2116

Abstract

The purpose of the research This is to analyze influence culture organization to performance employee to performance employee on Office Institution Community Class I Makassar, to analyze influence commitment organization to performance employee to performance employee on Office Institution Community Class I Makassar, to analyze the influence of job satisfaction on employee performance on Office of the Institute Community Class I Makassar and to Analyze influence culture organization, commitment organization And satisfaction Work to performance employee in a way simultaneous or combination. This research is survey research with a quantitative research approach. The location of this research is in the Class I Makassar Correctional Institution (Lapas). The population in this study was 141 people with a sample of 58 people. The main instrument used to obtain data was using a questionnaire. As for the data analysis technique using Multiple Regression analysis technique. Based on the results of this study, it shows that Organizational Culture has a positive and insignificant effect on the performance of civil servants of the Makassar Class I Penitentiary. This means that Organizational Culture has a unidirectional relationship and is not one of the determining factors for the rise and fall of employee performance. Organizational Commitment does not have a positive and insignificant effect on the performance of civil servants of the Makassar Class I Penitentiary. This means that Organizational Commitment has a non-unidirectional relationship and is not one of the determining factors for the rise and fall of employee performance.
IMPLEMENTASI KEBIJAKAN PENCEGAHAN JUDI ONLINE APARATUR SIPIL NEGARA DI KANTOR OTORITAS BANDAR UDARA WILAYAH V MAKASSAR Arfah, Arfah; Hamid, Muliyadi; Insan, Andi Nur
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.203

Abstract

The purpose of this study is to analyze the implementation of online gambling prevention policies among civil servants at the Airport Authority Office Region V Makassar, and to examine the organizational and individual responses of civil servants at the Airport Authority Office Region V Makassar. This research employs a qualitative method, which focuses on gaining an in-depth understanding of social phenomena, experiences, behaviors, or perceptions of individuals or groups within the Airport Authority Office Region V Makassar. The research sample was determined using purposive sampling, resulting in seven informants who were interviewed, with the validity and reliability of the data having been tested. The findings of this study indicate that: (1) transformational leadership style has a positive and significant effect on employee performance at the Airport Authority Office Region V Makassar; (2) organizational culture does not have a positive effect on employee performance when examined partially at the Airport Authority Office Region V Makassar; and (3) simultaneously, transformational leadership style and organizational culture have a significant effect on employee performance at the Airport Authority Office Region V Makassar.
Analysis of Service Quality of Investment and One Door Integrated Service Department of Penajam Paser Utara Regency Katriani, Ariska Nova; Hamid, Muliyadi; Suyuthi, Nurmadhani Fitri
Journal of Management and Administration Provision Vol. 3 No. 3 (2023): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v3i3.380

Abstract

This research aims to analyze community perceptions of the quality of services provided by the Investment and Integrated One-Stop Service Agency of Penajam Paser Utara Regency. The research focuses on five key dimensions of service quality: tangible, reliability, responsiveness, assurance and empathy, with the goal of understanding how each dimension affects public satisfaction with the provided licensing services. The research offers a comprehensive overview of community experiences and identify things that need improvement to enhance overall service quality. The methods used in the research is a descriptive qualitative approach, utilizing in-depth interviews with 50 respondents to collect data. The gathered data were analyzed using an interactive model, which involves categorization and interpretation to identify major themes in community perceptions of the service. This technique provides a deeper understanding of the factors influencing service quality and how these aspects are perceived by the public. The results indicate that, overall, the community has a positive perception of the services provided by the Agency is mean DPMPTSP, particularly in terms of reliability and the professionalism of the staff. However, there are things requiring improvement, such as inadequate facilities and a lack of efficient digital resources. Responsiveness to community feedback is also noted as a things that need enhancement. The research provides concrete recommendations for improving facilities, enhancing responsiveness, and developing digital information systems to increase the overall quality of services.
The Influence of Employee Engagement and Organizational Citizenship Behavior on Employee Performance Laboratory Division: JEL Classification: J24, M12, M51, M54, D23 Wati, Irma; Hamid, Muliyadi; Bidol, Syamsuddin
Journal La Bisecoman Vol. 6 No. 5 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i5.2502

Abstract

The nickel mining industry faces significant challenges in maintaining employee performance amidst high work demands and a complex work environment. One strategy that can be implemented is to enhance employee engagement and organizational citizenship behavior (OCB). This study aims to analyze the influence of employee engagement and OCB on the performance of employees in the Laboratory Division of PT Obsidian Stainless Steel. This research was conducted in 2025 using a quantitative approach with multiple linear regression analysis techniques. The sample consisted of 134 employees selected through random sampling. Data were collected through questionnaires and documentation. The results show that employee engagement has a significant partial effect on performance (p = 0.000), as does OCB (p = 0.002). Simultaneously, employee engagement and OCB have a positive and significant effect on employee performance (p = 0.001 < 0.05). The adjusted R² value of 0.593 indicates that 59.4% of the variation in performance can be explained by these two variables, while the remaining 40.6% is influenced by other factors outside this study.