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The Implementation of Performance-Based Budgeting Through A Money Follow Program in Impressing Budget Corruption Dadang Suwanda; Reydonnyzar Moenek; Sampara Lukman; Muhammad Syaifullah
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1576

Abstract

Performance-based budgeting is an integrated annual performance planning which shows the relationship between the funding level and the program desired outcome while money follow program concept is a budgeting approach focusing on programs/activities related to local priorities which have a direct impact on the society. This study aims to evaluate the implementation of performance-based budgeting with money follow program concept in local government planning and budgeting. This study used a qualitative descriptive analysis approach from budget data taken off during 2017-2019. The indicators used in evaluating performance-based budgeting were the establishment of organizational strategies, activities determination and performance evaluation of previous periods. The results showed that the local government had implemented a performance-based budgeting with money follow program concept in their planning and budgeting activities. This could be seen from their establishment of organizational strategies (visions, missions, goals and objectives), activities determinations, and previous period performance evaluations.
Kepemimpinan dalam Peningkatan Kualitas Pelayanan Publik di Daerah Susilawati Susilawati; Eljawati Eljawati; Gradiana Tefa; Siti Nuraisyah Suwanda; Dadang Suwanda
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i3.1751

Abstract

Garbage as a elementary problem of human life in forward territory, raises the handling urgency through providing performance of public service in hygine which is the success depends on leadership of a leader. This research uses quantitative methods with descriptive approach. Determination of research sample through multistages random sampling method and formulating them into Slovin formula. Research results show that the measurement of service quality in hygiene in the Jatinangor District Sumedang Regency is 65.30% or 3918 with good predicate. Measurement of Head of Subdistrict’s leadership in Jatinangor Subdistrict Sumedang Regency is 65.30% or 3918 with good predicate. As well as there is assosiation of Head of Subdistrict’s leadership towards service quality of hygiene in managing waste at the Jatinangor District with τ = np-nn/C(n,2) = 0.56.
EFEKTIVITAS DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK DALAM PENANGANAN KEKERASAN TERHADAP PEREMPUAN DAN ANAK DI PROVINSI MALUKU Carmilla Tuharea; Tjahya Supriatna; Dadang Suwanda
VISIONER : Jurnal Pemerintahan Daerah di Indonesia Vol 12 No 4 (2020): Visioner: Jurnal Pemerintahan Daerah di Indonesia
Publisher : Alqaprint Jatinangor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.408 KB) | DOI: 10.54783/jv.v12i4.347

Abstract

Latar belakang Penelitian ini adalah dalam upaya meningkatkan perlindungan perempuan dan anak korban kekerasan, Pemerintah Maluku memiliki kewenangan sendiri dalam mengatur kebijakan tentang perlindungan perempuan dan korban kekerasan. Namun pada kenyataannya di lapangan perlindungan perempuan dan anak korban kekerasan masih belum maksimal. Tujuan penelitian ini, yaitu untuk mengetahui efektivitas Dinas dalam penanganan kekerasan terhadap perempuan dan anak, faktor penghambat dan model yang digunakan dalam penanganan kekerasan terhadap perempuan dan anak. Penelitian ini dilakukan di Dinas Pemberdayaan Perempuan dan Perlindungan Anak Provinsi Maluku. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan dengan pendekatan deskriptif yang dilakukan dengan cara mengamati dan menganalisis serta menggambarkan permasalahan yang terjadi berdasarkan fakta ada di lapangan untuk dapat ditarik suatu simpulan yang pada akhirnya akan menghasilkan alternatif sebagai saran yang dapat digunakan untuk perbaikan ke depannya. Hasil penelitian menunjukkan bahwa Dinas Pemberdayaan Perempuan dan Perlindungan Anak Provinsi Maluku dalam menjalankan tugasnya dalam penanganan kekerasan terhadap perempuan dan anak mengalami beberapa kendala, yaitu di mana penanganan kekerasan terhadap perempuan dan anak belum efektif. Terdapat beberapa permasalahan yang harus diperbaiki oleh Pemerintah Provinsi Maluku melalui Dinas Pemberdayaan Perempuan dan Perlindungan Anak Provinsi Maluku agar ke depan pelaksanaan penanganan kekerasan dapat berjalan sesuai dengan apa yang telah direncanakan.
STRATEGI PENGEMBANGAN KOMPETENSI MANAJERIAL APARATUR SIPIL NEGARA (ASN) MELALUI PENDIDIKAN DAN PELATIHAN DI KABUPATEN NAGANRAYA PROVINSI ACEH Rizki Hidayatullah; Etin Indrayani; Dadang Suwanda
VISIONER : Jurnal Pemerintahan Daerah di Indonesia Vol 13 No 1 (2021): Visioner: Jurnal Pemerintahan Daerah di Indonesia
Publisher : Alqaprint Jatinangor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.18 KB) | DOI: 10.54783/jv.v13i1.377

Abstract

Minimnya pengembangan kompetensi ASN Kabupaten Naganraya baik dari aspek pendidikan maupun pelatihan. Tujuan penelitian ini adalah untuk menganalisis pengembangan kompetensi Manajerial ASN, menganalisis faktor internal dan eksternal serta untuk menganalisis strategi pengembangan Kompetensi Manajerial ASN di Kabupaten Naganraya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, dan menggunakan teori pengembangan kompetensi sumber daya manusia melalui pendidikan dan pelatihan menurut Busro (2018: 206) yang diukur dengan kesempatan dan peluang mengikuti pendidikan serta kesempatan mengikuti pelatihan. Hasil penelitian bahwa pengembangan kompetensi manajerial ASN melalui pendidikan dan pelatihan di Kabupaten Naganraya belum dilakukan secara optimal, dikarenakan kesempatan mengikuti pendidikan dan pelatihan yang disediakan sangat sedikit, peluang beasiswa di luar APBD juga kurang dimanfaatkan dengan baik oleh Pemerintah Daerah maupun ASN. Faktor internal 1) Peraturan perundang-undangan, 2) Visi misi Bupati Naganraya, 3) Kewenangan, 4) Belum adanya Perbup tentang tugas belajar dan izin belajar, 5) Keterbatasan anggaran, dan faktor eksternal 1) Adanya program beasiswa di luar APBD Naganraya, 2) Adanya sekolah tinggi di Kabupaten Naganraya, 3) Intervensi Politik, 4) Adanya mindset ASN yang menganggap tugas belajar di politisasi. Strategi pengembangan kompetensi manajerial ASN melalui pendidikan dan pelatihan 1) Menyusun Perbup sebagai rujukan tugas belajar dan izin belajar baik anggaran yang menggunakan APBD maupun di luar APBD, 2) Membentuk satuan tugas percepatan pengembangan kompetensi manajerial ASN dalam pemanfaatan beasiswa tugas belajar di luar APBD, 3) Membangun kerja sama dengan sekolah tinggi yang ada di Kabupaten Naganraya, 4) Meningkatkan sosialisasi, dan transparansi serta kepastian pelayanan, 5) Mendorong ASN untuk izin belajar di sekolah tinggi yang ada di Kabupaten Naganraya, 6) Memanfaatkan dan memfasilitasi ASN dalam mengikuti beasiswa di luar APBD, 7) Membangun komitmen bersama untuk bekerja secara profesional. Adapun saran 1) Perlunya memperbanyak kesempatan untuk mengikuti pendidikan dan pelatihan serta memanfaatkan peluang beasiswa di luar APBD dengan maksimal, 2) Perlunya memanfaatkan secara maksimal kekuatan dan peluang, dan menutupi kelemahan serta mengatasi ancaman, 3) Perlunya mengoordinasikan, bekerja sama dan meningkatkan kualitas pelayanan kepegawaian untuk melaksanakan strategi pengembangan.
Brand Valuation of Garment Companies for Tax Purposes Rahmat Heryat Furqon; Azhar Affandi; Jaja Suteja; Dadang Suwanda
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i2.280

Abstract

Valuation of intangible assets is carried out to determine a certain value objectively and professionally in accordance with regulatory provisions for non-monetary assets with no identifiable or unidentifiable physical form (goodwill). Many intangible assets will not be recognized in the financial statements because they fail to meet the definition of an asset or the recognition criteria. The transfer of Intangible Assets often uses Book Value so that there is no tax obligation, the purpose of this study is to determine the Fair Market Value of Intangible Assets in the form of Brands for tax purposes with valuation that is to carry out financial statement analysis, macroeconomic analysis, industry analysis and application of Approaches and Methods Selected rating. The approach used is using the Income Approach with the Royalty Savings Method, the results of the valuation obtained the Fair Market Value of Brand X of Rp. 23,978,000,000; (Twenty Three Billion Nine Hundred Seventy Eight Million Rupiah).
Optimalisasi Penilaian Pajak Korporasi untuk Meningkatkan Penerimaan Pendapatan Negara Yayat Sudrajat; Rahmat Heryat Furqon; Yana Sahyana; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.688

Abstract

Taxes are a source of enormous potential revenue. A country's collection system, both Self Assessment and Official Assessment, will greatly affect the increase in government funding receipts. One type of tax revenue is from a test assessment of corporate taxpayer compliance which will affect the assessment of tax objects objectively and professionally in accordance with assessment standards and tax provisions so that state revenues are expected to increase. The research methodology used is based on the type of qualitative research. One of the advantages of this method is that researchers can find an in-depth understanding or interpretation of a phenomenon that is happening. In addition, descriptive qualitative research is carried out by examining the literature or literature studies that focus on explaining the research results obtained, as well as by collecting data by in-depth interviews. The results of the study indicate that it is necessary to conduct a business assessment to determine the value of an object of assessment in an objective and professional manner according to assessment standards and tax regulations on going concern, including business ownership interest, transactions and everything that affects on the value of corporations, to increase state revenue because currently its implementation is not optimal.
Ketidakpatuhan Wajib Pajak dalam Aksi Korporasi yang Berpotensi Menurunkan Penerimaan Pajak Negara Rahmat Heryat Furqon; Azhar Affandi; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.689

Abstract

Tax revenue is one of the sources of state financing. The achievement of the tax revenue target can be achieved if the taxpayer is obedient in carrying out his tax obligations. This study aims to see the level of compliance of corporate taxpayers with corporate action consisting of merger, consolidation, expansion or takeover of taxpayers' businesses on tax revenues. The research design approach used is descriptive qualitative research, which is research that aims to make a systematic, factual, and accurate description of the facts and characteristics of the research population. The data collection tool used in this research is document study. The results of this study indicate that the level of taxpayer compliance in corporate actions related to mergers, consolidations, expansions or takeovers is still low so that state tax revenues are not optimal.
Optimization of Corporate Tax Assessment to Increase State Income Revenue Dadang Suwanda; Rahmat Heryat Furqon
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1058

Abstract

Tax is a huge potential source of revenue. A country's collection system, both Self Assessment and Official Assessment, greatly influences the increase in receipt of these government funds. Assessment test of corporate taxpayer compliance. The assessment test to obtain an objective and professional value for the object of appraisal following valuation standards and tax provisions so that state revenue can increase. The methodology used is based on the type of qualitative research, and the researcher can find an understanding or interpretation of a phenomenon that is happening. Descriptive qualitative research is using literature or literature study that focuses on explaining the research results obtained by the researchers by collecting in-depth interview data. The results of the study show that while business valuation is accomplished to determine the value of an object of appraisal objectively and professionally according to valuation standards and tax regulations on business continuity (going concern), including in business ownership interest, as well as transactions and everything that influences to corporate value.
Strategi Pengembangan pelayanan publik Dalam meningkatkan kepuasan masyarakat Pada Puskesmas Purwoharjo, Kabupaten Pemalang, Provinsi Jawa Tengah Ahmat Munandar; Dadang Suwanda; Rosmery Elsye
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.2299

Abstract

Pelayanan Publik (public services) merupakan salah satu fungsi pemerintahan dimana salah satu jenis pelayanan publik yang mendasar adalah pelayanan kesehatan yang wajib diberikan kepada masyarakat, termasuk oleh Pemerintah Kabupaten Pemalang melalui Puskesmas Purwoharjo, Kabupaten Pemalang Provinsi Jawa Tengah. Penelitian ini dilakukan untuk mengetahui penyelenggaran pelayanan kesehatan publik di Puskesmas Purwoharjo saat ini, faktor pendukung dan penghambatnya serta upaya yang dapat diterapkan dalam pengembangannya untuk meningkatkan kepuasan masyarakat pada Puskesmas Purwoharjo. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan induktif. Hasil penelitian menunjukkan bahwa dari 6 (enam) indikator kinerja utama dalam penyelenggaraan pelayanan kesehatan publik di Puskesmas Purwoharjo, terdapat 3 (tiga) indikator kinerja yang masih berada di bawah target yang ditetapkan yaitu: usia harapan hidup (UHH), Angka Kematian Ibu dan Indeks Kepuasan Masyarakat. Berdasarkan penelitian disimpulkan bahwa Penyelenggaraan pelayanan publik di Puskesmas Purwoharjo saat ini telah dilaksanakan namun belum optimal, dikarenakan oleh beberapa faktor diantaranya jumlah petugas yang kurang, disiplin petugas yang masih rendah, komunikasi antar unit pelayanan yang masih kurang, jumlah penduduk yang banyak dengan tingkat pendidikan yang masih rendah serta sarana dan prasarana yang belum memadai. Berdasarkan hal tersebut, maka strategi strategi yang dapat diterapkan pada penyelenggaraan pelayanan kesehatan publik di Puskesmas Purwoharjo yatu: pengembangan dan peningkatan kapasitas sarana dan prasarana, penerapan reward and punisment kepada petugas kesehatan, penambahan jumlah tenaga kesehatan dan peningkatan komitmen dan konsistensi untuk menjaga mutu dan meningkatkan kualitas pelayanan. Dengan penerapan strategi tersebut diharapkan pelayanan kesehatan publik di Puskesmas Purwoharjo dapat berjalan secara maksimal sehingga dapat meningkatkan kepuasan masyarakat sebagai penerima layanan.
Strategi Pengelolaan Modal Kerja untuk Meningkatkan Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah (Studi Kasus pada RSUD BLUD di Wilayah Purwasuka Jawa Barat) Lusiana Badriah Hartono; Azhar Affandi; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1543

Abstract

The management of working capital in the functional budget of RSUD BLUD deals with current assets and current debt of the hospital, one of the most important aspects of spending on hospital operational costs. The purpose of this study was to determine how the management of working capital on the functional budget at RSUD BLUD, starting from planning and budgeting, implementation of budget realization of revenue, expenditure realization and administration as well as reporting and accountability, which has an impact on financial statements. The research approach used is qualitative analysis and the nature of the research is a single case study, with the locus of research at the BLUD RSUD in the Purwasuka Region of West Java, at Bayu Asih Hospital Purwakarta Regency, Subang Regional Hospital and Karawang Regional Hospital. The results showed that working capital management was not optimal due to various obstacles faced by RSUD BLUD in planning and budgeting, revenue and expenditure, regulation, competence of financial human resources, availability of data and financial systems/applications and financial quality achievements. Therefore, a working capital management strategy is needed so that the quality of hospital financial reports is getting better with strategies in planning BLUD RSUD budgeting; Optimizing BLUD RSUD revenue; Effective and efficient spending; Strengthening the latest BLUD RSUD regulations; Financial HR competencies; Data and implementation of financial systems/applications. So that the financial statements of RSUD BLUD can be maintained in good quality and accountable.