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The effectiveness of village financial management in the implementation of accounting systems and procedures in Paloh District, Sambas Regency Pudjianto, S.Y; Rasidar, Rasidar; Chainar, Chainar; Purnama, Desca; Marini, Marini
Research Horizon Vol. 3 No. 6 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.6.2023.179

Abstract

This research is based on the condition that the implementation of village financial management has not been maximized, which is reflected in poor financial administration and financial statements made not on time. The objectives of this study are 1. evaluate the effectiveness of the implementation of village financial management systems and procedures using the calculation of effectiveness ratio and efficiency ratio. 2. See what factors cause village financial management to not be optimal in Paloh District. The results showed that village financial management in eight villages in Paloh District was in accordance with the provisions of village financial management guidelines, and most villages reported that village budget realization could be said to be good because they were in the criteria of effective and efficient.
EFEKTIVITAS PELAKSANAAN PERATURAN OMBUDSMAN RI NOMOR 58 TAHUN 2023 TENTANG CARA PEMERIKSAAN DAN PENYELESAIAN LAPORAN PADA OMBUDSMAN KALIMANTAN BARAT Andayu, Nessa Putri; Pudjianto, S.Y; Jumadi, Jumadi
The Indonesian Journal of Public Administration (IJPA) Vol 11, No 2 (2025): THE INDONESIAN JOURNAL OF PUBLIC ADMINISTRATION (IJPA) JULI-DESEMBER 2025
Publisher : Department of Public Administration, Faculty of Social and Political Science, Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/ijpa.v11i2.8999

Abstract

In 2023, the processing of public reports at the West Kalimantan Ombudsman was not yet at the level of quality standards in terms of the time it takes to resolve reports. The purpose of the study is to explain how well the West Kalimantan Ombudsman is meeting the 2023 standard quality benchmarks of report resolution time and what factors influence it. The study is qualitative in nature and employs a descriptive methodology.. The methods of data collection were interviews and documentation studies, and the research subjects were Ombudsman representatives and the population. The findings reveal that the achievement of the standard quality benchmarks of report resolution time was not yet effective, as the productivity criterion revealed that 67 out of 136 reports were delayed; the adaptation to assistant shortages was not yet optimal, as the process of achieving time benchmarks did not involve PVL (Public Complaints Handling) and Prevention assistants; the job satisfaction of assistants was quite good but did not ensure the effectiveness of work because of the absence of regular training and capacity building by the institution. The inadequate number of assistants to satisfy the organizational demands, the slow coordination with the related agencies, particularly, at the clarification stage, the variety of working peculiarities of assistants that demand flexible managerial approaches, and the lack of particular report resolution time objectives in representative management are the factors that hinder effectiveness. The assistant job satisfaction was quite satisfactory, but the absence of regular training and capacity building also did not contribute to the best performance. It is recommended based on the findings that the West Kalimantan Ombudsman should enhance its working network by signing Memorandums of Understanding with regional heads in West Kalimantan and government agencies to speed up the resolution of reports.Keywords: Effectiveness; Ombudsman; Public Reports; Time Quality Benchmark