Claim Missing Document
Check
Articles

Found 2 Documents
Search

The role of competency improvement of accrual-based financial management report on the preparation of local government financial report Raden Yudhy Pradityo Setiadiputra
Monas: Jurnal Inovasi Aparatur Vol. 1 No. 1 (2019): February
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v1i1.6

Abstract

Local governments in Indonesia based on the applied rules have the obligation to prepare activity implementation reports, one of which is the Local Government Financial Statements. The Indonesian government is currently implementing accrual-based government financial report. However, in the application of accrual-based government financial report there are still many obstacles experienced by the local governments. The implementation of accrual-based financial report is one form of government bureaucracy reform in the field of financial. In 2005, the central government has issued Government Regulation No. 24 year 2005 on Government Accounting Standards (SAP) which regulates the recognition of revenues and expenditures using the cash basis, while for assets, liabilities and equity using the accrual basis. The regulation has been changed to Government Regulation No. 71 year 2010 which enacts accrual-based SAP for both income, expenditure, assets, liabilities and equity by 2015. The central government has devised a strategic step to implement the accrual basis. In order to support the implementation of the accrual basis accounting application, it is necessary to align the competence of the stakeholder employees in the preparation of local government financial statements, considering that the local government financial statements is a benchmark in assessing the performance of the local governments by the central government. The alignment of competence can be done by implementation of competence improvement such as performing training education, technical guidance, socialization and the formation of community of practices.
Urgensi Program Pengembangan Kompetensi SDM secara berkesinambungan di Lingkungan Instansi Pemerintah Raden Yudhy Pradityo Setiadiputra
Sawala : Jurnal Administrasi Negara Vol. 5 No. 1 (2017)
Publisher : Program Studi Administrasi Negara Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.822 KB) | DOI: 10.30656/sawala.v5i1.465

Abstract

Urgency of Sustainable Human Resource Development Program in Government Institution Competence is the ability of every human resources work that includes aspects of knowledge, skills and work attitude that is absolutely necessary in carrying out its duties. Development of this competency is done to meet the competency gap. With the development of competence is expected to balance the competence of each employee with the standard of competence of the employee. The purpose of this study is to know the urgency of competency development program Human Resources in continuous Environment Government Institutions. The research method used is qualitative approach with descriptive method. Technique of data collection is done by searching the document of regulation and review literature. The result and discussion in this research is the need for competence development to produce professional ASN, have basic value, professional ethics, free from political intervention, clean from corruption, collusion and nepotism. Government agencies to fulfill the right of each ASN will be bigger and required work units that have the main duties, functions and functions of developing human resource competencies. Human resource competency development programs in government agencies should be carried out continuously. This is because the development of competence is an obligation that must be done by every government agency to fulfill the right of each ASN. Continuous programs will produce targeted and clear outputs in determining follow-up on implementation.