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Peningkatan Kapasitas SDM Pengelola Keuangan pada Badan Usaha Milik Desa Nugroho, Prayudi; Riyanto, Edy; Haptari, Vissia Dewi
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.15-27

Abstract

Village-Owned Enterprises (BUMDESA) were established to manage village assets and other potential village-owned resources, in order to improve the welfare of village communities. BUMDESA's activities are currently growing rapidly, but on the other hand there are problems in recording and reporting BUMDESA's financial transactions according to Financial Accounting Standards (SAK). Studies on several BUMDESA in Mojokerto Regency, East Java Province, show that this problem occurs because of the limited accounting competence of BUMDESA personnel. Efforts to increase the capacity of BUMDESA's human resources (HR) are carried out through several activities such as socialization, visitation, mentoring, consulting, and accounting training as well as the introduction of BUMDESA financial accounting applications. The ultimate goal of this activity is that BUMDESA's human resources are able to understand accounting, and are able to independently apply the accounting process to BUMDESA's financial transactions in order to produce BUMDESA's financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).
Feedback, Performance, and Accountability: A Quantitative Study of Government Valuers in Non-Ministry of Finance Institutions Riyanto, Edy; Nurbiyanto; Murwanto, Nugroho Yoni
Ilomata International Journal of Social Science Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i3.1796

Abstract

This study evaluates the effectiveness of the Government Functional Valuer Position outside the Ministry of Finance in supporting state asset management. Using a quantitative approach based on a Likert scale, this research analyzes key variables such as Key Performance Indicators (KPIs), Return on Investment (ROI), Feedback and Evaluation, Benchmarking, Productivity, and Job Satisfaction. Data was collected through questionnaires distributed to valuers and related stakeholders in regional government agencies. The results show that Feedback and Evaluation have a significant impact on Productivity (r = 0.942), emphasizing the importance of feedback mechanisms in optimizing valuer performance. Additionally, Benchmarking is closely related to Job Satisfaction (r = 0.923), indicating that implementing global standards contributes to improved motivation and work quality. However, the KPI and ROI variables, while conceptually relevant, do not show a statistically significant impact on Productivity. This study recommends strengthening feedback systems, adopting best practices through benchmarking, and enhancing training programs to improve valuers' technical competencies. These policy implementations are expected to improve efficiency and accountability in managing state assets.
Correlation Between Data Adjustment and Property Time on Market: Evidence from Jakarta Indonesia Riyanto, Edy; Prasetyo, Kristian Agung
Jurnal Ilmu Manajemen dan Ekonomika Vol. 18 No. 1 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 18, No.1, December 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v18i1.850

Abstract

Property valuation in emerging markets often relies on asking prices due to limited access to verified transaction data. This reliance requires a data-type adjustment to reduce the gap between asking and transaction prices. Meanwhile, literature suggests a potential relationship between price concessions and time on market (TOM). This study aims to examine whether listing duration is significantly correlated with the magnitude of data-type adjustment in Jakarta’s residential property market. Using 331 verified transaction data from the Directorate General of State Assets (DJKN), the research applies descriptive statistics, chi-square tests, and polychoric correlation analysis. The results show that although 67.7% of properties were sold within six months, no significant correlation was found between TOM and data-type adjustment (r = 0.08, p = 0.74). Instead, the role of intermediaries such as brokers and agents appeared to have greater influence on narrowing the gap between asking and transaction prices. The findings indicate that the price–duration trade-off commonly reported in developed markets does not apply in Jakarta. This study highlights the importance of empirical evidence in determining adjustment practices and provides practical implications for valuers, brokers, and policymakers in emerging markets.