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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (STUDI KASUS PADA PEMERINTAH KOTA BEKASI) Slamet, Budiman
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.128 KB)

This study was aimed to examine the effect of training/technical guidance on accrual-based governmentâs financial statements against human resource competency as well as to test the head of government agencies commitment, competency of human resource, and accounting application usage against successful adoption of accrual-based government accounting. This research implemented survey explanatory approach by surveying some agencies (SKPDs) of Bekasi city government. The analytical method used is path analysis with the help of AMOS software for data processing questionnaires. The results of this study are: (1) training/technical guidance preparation of the accrual-basedÂ governmentâs financial statements partially positive effects on human resource competency (2) head of government agencies commitment partially positive influences on the success of the accrual-based government accounting implementation (3) human resource competency partially positive influences on the success of accrual-based government accounting implementation (4) accounting applications usage partially positive influences on the success of the accrual-based government accounting implementation and (5) head of government agencies commitment, accounting applications usage, as well as human resource competency simultaneously affect positively on the success of governments adoption of accrual-based accounting.Keywords: Head of Government Agencies Commitment, Training/Technical Guidance on Accrual-Based Governmentâs Financial Statements, Competency of Human Resource, Accounting Applications Usage, Implementation of Accrual-Based Accounting for GovernmentÂ

ANALISIS PENGARUH DIKLAT AUDIT INVESTIGATIF TERHADAP PENINGKATAN KOMPETENSI AUDITOR PEMERINTAH PUSAT DAN DAERAH PADA PUSDIKLATWAS BPKP CIAWI- BOGOR Budiman Slamet
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p26-38

The role of human resources is very important and major in an organization followed by adjustments to the progress of science and technology, where HR is required to have increased competence. HR is needed who can carry out their duties to achieve organizational goals. Needed directed and planned efforts in the development of human resources, by conducting training (training), education programs in accordance with work programs. There are two types of training programs conducted by the BPKP Training Center, namely the JFA Certification Office (Auditor Functional Position) and the Substantive Technical Training (for example: Investigative Audit Training). The Investigative Audit Training conducted by the BPKP Pusdiklatwas can be carried out independently (PNBP) in the sense of being borne by the Agency sending the participants, or fully borne by the BPKP Pusdiklatwas. This study aims to determine the training participants 'perceptions as well as direct training participants' supervisors on the implementation of investigative audit training and analyze their effects on improving the competence of training participants. Indicators of Education and Training are Conformity with Assignments, Teaching Methods, Lecturers / Instructors, Classroom Facilities, and Training Materials. While competency indicators are Knowledge, Skills, Collaboration, Motivation and Responsibility. The type of data collected in this study consists of primary and secondary data. Data analysis and techniques were performed with regression analysis using SPSS 17.0 software. This study argues that organizing an investigative audit training helps auditors in carrying out the technical implementation of an investigative audit in accordance with the work program of each Central / Regional Inspectorate, as well as increasing competence and developing the profession as an auditor. Training participants 'perceptions as well as direct training participants' conclusions gave the conclusion that, the implementation of investigative training had a real effect on increasing the competence of the Ministry / Institution / Regional Inspectorate auditors. Keywords: Investigative Audit Training; Competency Enhancement Auditor

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (STUDI KASUS PADA PEMERINTAH KOTA BEKASI) Budiman Slamet
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Vol 2, No 2 (2016)
Publisher : Universitas Pakuan

This study was aimed to examine the effect of training/technical guidance on accrual-based governments financial statements against human resource competency as well as to test the head of government agencies commitment, competency of human resource, and accounting application usage against successful adoption of accrual-based government accounting. This research implemented survey explanatory approach by surveying some agencies (SKPDs) of Bekasi city government. The analytical method used is path analysis with the help of AMOS software for data processing questionnaires. The results of this study are: (1) training/technical guidance preparation of the accrual-based governments financial statements partially positive effects on human resource competency (2) head of government agencies commitment partially positive influences on the success of the accrual-based government accounting implementation (3) human resource competency partially positive influences on the success of accrual-based government accounting implementation (4) accounting applications usage partially positive influences on the success of the accrual-based government accounting implementation and (5) head of government agencies commitment, accounting applications usage, as well as human resource competency simultaneously affect positively on the success of government's adoption of accrual-based accounting.Keywords: Head of Government Agencies Commitment, Training/Technical Guidance on Accrual-Based Governments Financial Statements, Competency of Human Resource, Accounting Applications Usage, Implementation of Accrual-Based Accounting for Government

PENGUKURAN KINERJA UPTP PUSKESMAS TANAH SAREAL KOTA BOGOR MENGGUNAKAN METODE BALANCED SCORECARD 2019 - 2022 Octavianty, Ellyn; Ilmiyono, Agung Fajar; Slamet, Budiman; Kohar, Abdul; Daniela, Annisaa Fitriyana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9538

ABSTRAKTujuan penelitian ini untuk meninjau kinerja UPTD Puskesmas Tanah Sareal Kota Bogor menggunakan metode Balanced Scorecard untuk menggambarkan pergerakan dan perkembangan kinerja Puskesmas secara lebih menyeluruh. Penelitian adalah penelitian kualitatif dan variabel yang digunakan adalah perspektif – perspektif yang ada dalam metode Balanced Scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal serta perspektif pertumbuhan dan perkembangan. Responden pasien yang berpatisipasi yaitu sejumlah 100 orang dan untuk responden pegawai yang berpatisipasi adalah seluruh pegawai sejumlah 45 orang. Metode analisis data menggunakan ukuran-ukuran dalam masing-masing persepektif. Hasil analisis penelitian dapat disimpulkan bahwa secara keseluruhan kategori kinerja dapat dikatakan “cukup baik” dan perspektif pelanggan serta pertumbuhan dan pembelajaran berperan atau dominan terhadap kinerja UPTD Puskesmas Tanah Sareal Kota Bogor. Puskemas perlu melakukan perbaikan pada faktor – faktor yang berpengaruh baik pada faktor keuangan maupun non-keuangan dan diperlukan adanya kerja sama dan komitmen yang dijalankan oleh pihak Puskesmas.ABSTRACTThis research aims to review the performance of the UPTD Tanah Sareal Community Health Center, Bogor City, using the Balanced Scorecard method to describe the movement and development of the Community Health Center's performance more comprehensively. The research is qualitative research and the variables used are the perspectives in the Balanced Scorecard method, namely the financial perspective, customer perspective, internal business process perspective, and growth and development perspective. The patient respondents who participated were 100 people and the employee respondents who participated were all 45 employees. The data analysis method uses measurements from each perspective. The results of the research analysis can be concluded that the overall performance category can be said to be "fairly good" and the customer perspective as well as growth and learning play a role or are dominant in the performance of the UPTD Puskesmas Tanah Sareal, Bogor City. Community Health Centers need to make improvements to factors that influence both financial and non-financial factors and there is a need for cooperation and commitment by the Community Health Centers.

Analysis and Implementation of Financial Reporting and Tax Obligations for The Sustainability of Village-Owned Enterprises (Case Study of BUMDes Cipayung) Budianti, Wiwik; Budiman Slamet; Ananda Trifadiya Nur Aqila
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1536

The enactment of Government Regulation Number 11 of 2021 reaffirms the role of BUMDes as pillars of economic activities in villages, functioning as both social and commercial institutions. For sustainability, these functions require financial management and compliance. BUMDes, as entities, are corporate taxpayers as they fulfill the two elements of taxation: subjective and objective obligations. The purpose of this research is to analyze the Self-Assessment System at BUMDes Cipayung and determine whether the financial reports used to calculate taxes are in accordance with accounting standards. This study employs a qualitative descriptive method, using income statements as quantitative data, along with research and interviews. The results indicate that BUMDes Cipayung has not yet fulfilled its tax obligations. BUMDes also show errors in recording revenue; therefore, financial statements are not accurate and complete. Inadequate past management accountability is one of the reasons for fulfilling Corporate Income Tax obligations. For 2022 and 2023, BUMDes should be able to calculate and pay Corporate Income Tax using the general income tax rate (Article 31E)

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