R. Setyo Budi Suharto
Politeknik Negeri Kupang

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ANALISIS PENGELOLAAN BARANG MILIK DAERAH BERDASARKAN PERMENDAGRI NOMOR 19 TAHUN 2016 (STUDI KASUS PADA DINAS KEARSIPAN DAN PERPUSTAKAAN PROVINSI NTT) Finch Dianan Pandu; R. Setyo Budi Suharto; Alfred T. Rantelobo
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The management of regional property at the Office of Archives and Libraries of the Province of NTT has not been carried out optimally so that the optimality in the management of regional property has not been achieved optimally. The problem studied in this study is how the management of regional property is carried out at the NTT Provincial Archives and Library Service whether it is in accordance with applicable regulations, and the purpose of this study is to determine the management of regional property based on Permendagri Number 19 of 2016 concerning guidelines for managing property. at the Department of Archives and Libraries of the Province of NTT. This study uses a qualitative descriptive data analysis technique, which aims to systematically describe and describe the facts of the object under study by comparing the results obtained between the regional property management system at the Archives and Library Office of NTT Province with Permendagri Number 19 of 2016. The results of this study indicate that overall it has been carried out properly and in accordance with the cycle of Regional Property Management as regulated in Permendagri Number 19 of 2016, although not all of them have been carried out optimally where the destruction stage is not carried out by the Archives and Library Office of NTT Province, and at the coaching stage has not been carried out by the Department of Archives and Libraries of the Province of NTT. So it can be concluded that the regional property management system at the Archives and Library Office of NTT Province is not fully in accordance with the regulation of the Minister of Home Affairs Number 19 of 2016
ANALISIS PENGGUNAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA KLETEK KECAMATAN MALAKA TENGAH KABUPATEN MALAKA Marselina Clemens; R. Setyo Budi Suharto; Yunelci M. Seliamang
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 2 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study aims to analyze the use of village funds in Kletek Village, Central Malaka District, Malacca Regency, assessed from the aspect of using village funds for development and community empowerment in 2016-2018.This research is a kind of descriptive research. The data used in this study are primary data and secondary data. Data collection techniques are done by interview, observation and documentation using qualitative methods.The results of this study indicate that the use of village funds in Kletek Village, Central Malaka Sub-district, Malacca Regency is not in accordance with the PDTT Permendes No. 19 of 2017. The use of village funds for the development sector carried out in Kletek Village is only focused on one development activity, namely procurement, / development / maintenance of basic infrastructure facilities to meet the needs that include the residential environment (drainage) and transportation (roads and bridges / deckers). Whereas in the field of community empowerment, there are activities to increase village capacity such as the provision of TTG in agriculture and savings and loan activities managed by Bumdes as well as an increase in weaving services. However, in its implementation the Village Government lacked transparency for the community, causing a slight dissatisfaction with the community towards the results of the activities / programs carried out.
Analisis Value For Money Dalam Menilai Kinerja Keuangan Pada Badan Keuangan Daerah Kota Kupang Maria Selina Dhoe; R. Setyo Budi Suharto; Yunelci M. Seliamang
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The increasing of public awareness toward the implementation of the public administration, the performance of government agencies now is become the spotlight. The public sector organizations were often seen as a den of inefficiency, dissipation, sources of leakageof funds and the institutions that are always suffer losses. An increasingly intelligent and critical society demands that public sector institutions and transparency be carried out in order to create good governance. In fact, the budget and realization of the Badan Keuangan Daerah Kota Kupang still does not appropriate yet with the targets achieved. The purpose of this study was to determine the financial performance of the Badan Keuangan Daerah Kota Kupang through value for money analysis.The data collection method used is documentation, with the object of research being the target report and the realization of the budget of the Badan Keuangan Daerah Kota Kupang in the period of 2016-2018. The data analysis technique used is quantitative analysis on economic, efficiency and effectiveness measurements.The results of the research on the financial performance of the Badan Keauangan Daerah Kota Kupang from the economic element of the Badan Keuangan Daerah Kota Kupang was categorized as quite economical because it was in the ratio between 85%-100%. From the efficiency element, the Badan Keuangan Daerah Kota Kupang in 2016 was in the inefficient category because the efficiency ratio showed more than100%. Whereas in 2017 and 2018 were categorized as efficient because the results of the efficiency ratio showed between 90%-99%. From the effectiveness element of financial performance in 2016-2018, was categorized s quite effective because the level of effectiveness ratio was between 85%-99%.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA BADAN KEUANGAN DAN ASET DAERAH KOTA KUPANG Maria R. A. Nono; Rosmiati Rosmiati; R. Setyo Budi Suharto; Agnes K. B. Mudamakin
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study aims to prove the existence of factors that influence the absorption of the expenditure budget at Badan Keuangan dan Aset Daerah Kota Kupang through filling out a questionnaire for employees at the agency. The focus of this research is on the analysis of factors that influence budget absorption using the aspects of planning documents, human resource factors, and procurement documents.This type of research is causality research, namely a research design designed to examine the possibility of a causal relationship between variables. The data analysis technique used in this research is multiple linear regression with the help of the SPSS 16 programThe results of this study indicate that there is a positive and significant effect of planning documents, human resources (HR), and procurement documents on budget absorption at Badan Keuangan dan Aset Daerah Kota Kupang. The significance level of the planning document variable (0.006) is less than the significant level (0.05); it can be concluded that hypothesis 1 is accepted. The level of significance of the human resources variable (0.025) is less than the significant level (0.05); it can be concluded that hypothesis 2 is accepted. The significance level of the procurement document variable (0.001) is less than the significant level (0.05), it can be concluded that hypothesis 3 is accepted.