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Ratna Dwi Nastiti
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Economics, Econometrics & Finance

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HEGEMONY OF PERFORMANCE ACCOUNTABILITY SYSTEMS OF GOVERNMENT INTITUTIONS IN MALANG : AN IDEOLOGY PERSPECTIVE Ratna Dwi Nastiti; Sri Pujiningsih; Cipto Wardoyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.788 KB) | DOI: 10.20473/jraba.v6i1.73

Abstract

This study aimed to understand how the ideology of Gramsci hegemony thought be internalized into implementation and evaluation of Performance Accountability System of Government Institution (SAKIP) in Malang. This study was qualitative research by using a critical case study approach. Data collection of research was conducted by several techniques such as observation, semi-structured interview, and documentation with a key informant and several supporting informants. Data analysis in this study was thematic data analysis where it was used to identify and analyze the meaning pattern in a data set. The result of the study showed that ideology had an important role in maintaining hegemony in the implementation and evaluation of SAKIP in Malang. Ideology was internalized through a continuous socialization process, desk, and technical guidance that created awareness and fairness thus it formed a hegemonic culture. The results were expected to able to contribute theoretically, strengthening and enriching the theory of hegemony in the implementation and evaluation of SAKIP. In addition, the results of this study were expected to contribute practically to the Central Government's policies related to the implementation and evaluation of SAKIP that did not burden local governments.
Strategi Peningkatan Pendapatan Daerah Melalui Retribusi Lingkungan Di Kota Mojokerto Handoyo, Puji Handayati; Budi Eko Soetjipto; Etty Soesilowati; Ratna Dwi Nastiti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i2.48484

Abstract

This research aims to determine the potential for increasing revenue from waste retribution in Mojokerto City as a means of increasing PAD thus it can maximize the potential of the APBD for the benefit of regional social and economic development. This is qualitative research using a descriptive case study approach. The data used is primary and secondary data collected using interview or FGD, documentation, and questionnaire methods. Data analysis was carried out using Miles and Huberman, starting from data collection, data reduction, data presentation, and conclusion. Data shows that the total revenue from waste retributions is only able to cover 5% of the total waste management costs thus the remaining 95% of these costs are charged to the APBD. Strategies are needed so that the potential for retribution revenue can be increased. The potential calculation is carried out by increasing the rates of 2x and adding household retribution data. The results show that increasing retribution rates and adding household data can increase the percentage of costs that can be covered by up to 50%. So, it can be concluded that this strategy contributes to increasing PAD. The research results are expected to have a theoretical contribution to contribution theory related to research on strategies for increasing Regional Original Income (PAD). Apart from that, it is hoped that the results of this research will have a practical contribution to the Mojokerto City Government in developing strategies to increase waste levy revenues.
Co-Authors Budi Eko Soetjipto Cipto Wardoyo Etty Soesilowati Handoyo, Puji Handayati Sri Pujiningsih