Journal Publicuho
Journal Publicuho is peer-reviewed Open Access Journal published by Universitas Halu Oleo. This journal dedicated publishing article on research results as a support for all academic community, civil society and practitioners who care with public and governmental issues and aims for the development of science, especially social science. The results of published research include the study of state administration, management and public policy, politics, government, global issues, community development and social issues as well as various studies of other social sciences.
Articles
19 Documents
Search results for
, issue
"Vol 4, No 3 (2021): August - October"
:
19 Documents
clear
<![CDATA[PENYAJIAN LAPORAN OPERASIONAL PEMERINTAH DI MASA PANDEMI COVID-19 PADA SATKER KPPN MAKASSAR II ]]>
<![CDATA[Muthmainnah Ananda Putri]]>;
<![CDATA[Agus Sunarya Sulaeman]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.19505
<![CDATA[This paper reviews the impact or influence of the COVID-19 Pandemic on the application of Government Accounting Standards (SAP) in the presentation of Government Financial Statements, especially Operational Reports (LO) during the pandemic. This study aims to determine the suitability of the presentation of the Operational Report with the applicable accounting regulations and policies during the COVID-19 Pandemic by making the Makassar II KPPN as the object of research. This research is based on data from the unaudited Financial Statements of KPPN Makassar II in 2020, especially the Operational Report and Notes to Financial Statements (CaLK) and based on the results of interviews with related parties. The results of this study are expected to provide input in an effort to prepare quality and accountable government financial reports. Certain circumstances and extraordinary events (COVID-19) have a significant influence on the quality of the financial reports of a government work unit. For this reason, the government issued policies related to the management of state finances in order to maintain financial system stability during the handling of the COVID-19 pandemic, including accountability for the implementation of the state budget. ]]>
<![CDATA[PENCAIRAN DANA BOS KINERJA DAN AFIRMASI PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA MEDAN ]]>
<![CDATA[Egla Margaretta Meliala]]>;
<![CDATA[Muhammad Heru Akhmadi]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.19599
<![CDATA[Education is two of the four national aims specifically in order to advance general prosperity and to develop the nation’s intellectual life. In the present time, the accessibility of education in remote areas, the building of characters, as well as the advances of technology has become challenges of education system due to lack of capabilities of skilled resources. In coping with those matters, the government allocates the Affirmation and Performance School Operational Assistance Funds in conjunction with the school's digitalization program to deal with 4.0 industrial revolution. This research is aimed at finding out the process of distribution of the Affirmation and Performance School Operational Assistance Funds in State Treasury Services Office I of Medan and the management implementation of the Performance School Operational Assistance Funds in St. Ignasius Medan High School. This research uses qualitative methods by using the ATLAS.ti application tools to create network knowledge. The research findings show that the distribution and management of the Affirmation and Performance School Operational Assistance Funds has been progressing well despite having some issues. Some of the issues are the invalid school account data and the changing of School Operational Assistance Funds regulations. Those issues resulted in the high return of accounts and the difficulty in formulating financial reporting of the Performance School Operational Assistance Funds.]]>
<![CDATA[URGENSI KOLABORASI RISET DALAM RANGKA ALIH TEKNOLOGI PENANGGULANGAN COVID-19 ]]>
<![CDATA[Angga Wijaya Holman Fasa]]>;
<![CDATA[Mahardhika Berliandaldo]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.19670
<![CDATA[The coronavirus respiratory syndrome (COVID-19) pandemic has become a global public health problem. One of the main efforts to overcome this problem is research and development of technology in the health sector. This condition requires the readiness of the State Civil Apparatus (ASN), especially researchers and engineers, to increase the capacity or competence through technology transfer mechanisms in research collaboration schemes, both at the national and international levels. This study aims to find out, understand and explain two things, the urgency of research collaboration in the context of transferring COVID-19 countermeasures technology and strategic efforts to build research collaboration. This study uses a qualitative method with a descriptive analytical approach. The results of the study shows two things, first, that research collaboration in the context of technology transfer is significantly urgent to be implemented in order to encourage researchers and engineers to gain new knowledge about technology in the health sector, and second, strategic efforts that can be implemented by collaborating with researchers and engineers of credible research institutions in the health sector, and have implemented an open science policy which will significantly assist the technology transfer process without being constrained by intellectual property issues.]]>
<![CDATA[KAJIAN EFEKTIVITAS PEMANFAATAN INSENTIF PAJAK OLEH USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Dewi Noor Fatikhah Rokhimakhumullah]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.19381
<![CDATA[The COVID-19 pandemic has had a high impact on the business and economy sector in Indonesia. To respond to this, the government has issued various policies, especially for MSMEs. Tax incentives for MSMEs issued by the government can be utilized by taxpayers until June 2021. This research aims to see the effectiveness of the use of tax incentives by mapping the factors that affect MSME taxpayer compliance and the determinants of MSME business success during the crisis due to the pandemic. This study uses a literature study approach with a descriptive qualitative method. The effectiveness of the use of tax incentives during this pandemic can show the level of compliance of MSME taxpayers and affect the sustainability of MSME businesses. Taxpayer compliance with the use of incentives is seen from the socialization of taxation, tax rates, understanding of taxation, and the perception of tax convenience provided by the government in the context of handling the impact of the pandemic, which shows that the response of MSMEs is very good in the first quarter of 2021. It is also seen from the perspective of MSME business continuity. The financial impact caused by this pandemic has caused MSMEs to be unable to carry out their tax obligations so that these tax incentives can provide relief and convenience for them MSME actors to carry out their tax obligations.]]>
<![CDATA[MITIGASI COVID-19 MELALUI KONTEN KREATIF DI MEDIA SOSIAL ]]>
<![CDATA[Saefuddin Saefuddin]]>;
<![CDATA[La Ode Santiaji Bande]]>;
<![CDATA[Hasmina Tari Mokui]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.19663
<![CDATA[This Thematic Real Work Integrated with Community Service aims to increase the literacy of the people of Southeast Sulawesi regarding COVID-19 and how to mitigate it by using creative content media. This thematic program is one form of community service, so that its implementation follow the action research method with 5 (five) stages, i.e. (1) Diagnosis; (2) Planning; (3) Implementation; (4) Evaluation; and (5) Special learning. This thematic program was attended by 22 students under supervision of three field lecturers and lasted for 30 days online. During this program, more than 20 posters/e-cards and 30 videos have been produced. The content has been disseminated on various social media through the accounts of students and supervisors as well as other internet media. Based on the results of creative content in the form of posters, the public can improve their literacy on social and physical distancing as an effort to accelerate COVID-19 mitigation. Meanwhile, creative content in the form of videos can train the public on how to use and prepare their own hand sanitizer, masks, and PPE by utilizing materials found around them. Thus, it can be concluded that this thematic program has succeeded in providing guidance and debriefing to the people of Southeast Sulawesi as a mitigation effort against the COVID-19 outbreak. ]]>
<![CDATA[CORPORATE GOVERNANCE AND RISK MANAGEMENT: A Study of Board Structure in Indonesian and Singapore Companies ]]>
<![CDATA[Muhammad Muhammad]]>;
<![CDATA[Dwi Narullia]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.19629
<![CDATA[This study aims to determine the effect of the board structure on business risk management. One indicator that can show the implementation of risk management is risk disclosure by the company. This study uses a quantitative approach with the research population being companies in Indonesia and Singapore included in the ASEAN Stars 2015 – 2018. Furthermore, this study uses a regression analysis technique to examine the effect of the board structure on corporate risk management. The results of this study indicate that although the structure of the board of companies included in ASEAN STARS in Indonesia and Singapore has differences, the results of the analysis of the two are not much different. This study shows that an independent board of commissioners and the frequency of meetings have a significant effect on the company's risk management. Otherwise, the composition of the female board of commissioners is proven not to affect the risk management. Overall, the results also show an increase in corporate governance activities and an increase in risk management activities. The results of this study can be used as input for potential investors to evaluate quantitative information, and other qualitative information such as the role of the board of commissioners and risk disclosure can be useful in decision making.]]>
<![CDATA[PELAKSANAAN INVENTARISASI ASET DAERAH DI PROVINSI RIAU (Studi kasus di Badan Pengelola Keuangan dan Aset Daerah Provinsi Riau) ]]>
<![CDATA[Rosita Rosita]]>;
<![CDATA[Zulkarnaini Zulkarnaini]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.19781
<![CDATA[this study aims to determine how the implementation is inventory of regional assets in the regional financial and asset management agency of Riau province, and to find out what are the obstacles in the implementation of the asset inventory, The theory used in this study was the Asset Inventory by Sugiama in Muthiah Sangadji using 3 indicators (Data Collection, Recording, and Reporting). To be able to answer these problems the researcher used a qualitative method with a descriptive approach / in this qualitative research the writer used data collection techniques in the form of observation, Interviews and documentation then analyzed based on the research problem. The results of this study indicate that the implementation of the Regional Asset Inventory at the Regional Financial and Asset Management Agency of Riau Province, Seen from the 3 indicators (Data Collection, Recording and Reporting) has not been carried out properly because there are still deficiencies in controlling activities such as the implementation of the merging of inventory cards and there are still delays in making report. The constraints in this study are the lack of human resources, The method of data collection of assets is not optimal, and not yet orderly in administration. ]]>
<![CDATA[URBAN FARMING DAN KETAHANAN PANGAN DI MASA PANDEMI: PENGENALAN TEKNIK BUDIDAYA HIDROPONIK DI KELURAHAN KERTAJAYA SURABAYA ]]>
<![CDATA[Syifa Syarifah Alamiyah]]>;
<![CDATA[Sandra Berliana Dewi]]>;
<![CDATA[Achmad Habib Dwi Prakoso]]>;
<![CDATA[Mahmudalia Rosa Yulaicho]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.20044
<![CDATA[PPKM (Enforcement of Restrictions on Community Activities) and the Kampung Tangguh Program are one of its policies. With the formation of this policy, the community is also encouraged to carry out productive activities even from home. Some of the growing trends are the existence of urban farming which is often used in urban areas that are quite densely populated. Besides being useful in food security, urban farming also helps the productivity of the community. Kuliah Kerja Nyata is an activity from the Universitas Pembangunan Nasional “Veteran” Jawa Timur in an effort to serve the community in the midst of the COVID-19 pandemic. Students do community service in RT I RW XI Kelurahan Kertajaya, Kecamatan Gubeng, Surabaya City by implementing an introduction to hydroponic cultivation techniques and education that are easy and can be done by the community. The purpose of doing community service by KKN students themselves is so that the community can be helped by the community service carried out by students and can create resilience in the food sector. The method used in this paper uses the results of observations and direct interviews with local residents. And the results of hydroponics are expected to inspire the community in developing hydroponics independently. ]]>
<![CDATA[PEMBEBASAN NARAPIDANA DALAM PRESPEKTIF KONSEP ASIMILASI PANDEMI COVID-19 ]]>
<![CDATA[Rizqi Mely Trimiyati]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.20109
<![CDATA[The policy of the Minister of Law and Human Rights of the Republic of Indonesia Number 10 of 2020 regarding the release and release of prisoners through the process of assimilation and integration in the response to Covid-19 caused many pros and cons. There are some groups who judge that the decision is the right step to respect the law and the Criminal Justice System. The research method used in this study is a normative juridical approach, namely through the analysis of a legal problem according to the provisions of the applicable laws and regulations. The type of legal material used is primary law, namely related legislation and secondary legal materials in the form of literature that the author reads such as scientific articles and books. The deepening of this research uses descriptive analytical method which has the aim of being able to describe precisely where in this study the object of research is the release of prisoners in the perspective of the concept of assimilation. The purpose of this research is to find out and understand how the release of prisoners from the perspective of the concept of assimilation is viewed from the point of view of punishment. Based on the results of the study, it showed that the assimilation policy given to prisoners during the Covid-19 pandemic was in accordance with the concept of assimilation, namely by fulfilling the requirements and conditions as stipulated in the legislation. The Class IIB Bantul State Detention Center continues to monitor inmates who are undergoing a virtual assimilation program and continues to coordinate with law enforcement officials including the National Police, Attorney General's Office, Courts, and community leaders around the prisoners' residences.]]>
<![CDATA[IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI DI MASA PANDEMI COVID-19 PADA KPPN PALEMBANG ]]>
<![CDATA[Nurmalia Hasanah]]>;
<![CDATA[Sriyani Sriyani]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i3.20116
<![CDATA[The Covid-19 pandemic necessitates a rapid change to the digital age. Currently, the Directorate General of Treasury continues to make policies that refer to the principles of E-government by developing the direction of transactions that occur in the government. One of them is the launch of SAKTI, which has been specifically designed to simplify and speed up the financial management process from planning to budget accountability, which consists of nine modules integrated into one database (single database) within the scope of the work unit. This study uses qualitative methods, data collection is done by interviewing parties related to the use of the SAKTI application and observations at KPPN Palembang. This research is expected to provide an overview of the implementation of SAKTI at KPPN Palembang. The result of this research is that the Expenditure Treasurer of KPPN Palembang as the operator of the Treasurer Module has implemented the SAKTI Treasurer Module properly according to the laws and regulations and does not mix with SILABI. Since the use of SAKTI desktop, switching to SAKTI Web has made it easier for treasurers to administer the money they manage online. However, the development of increasingly sophisticated technology must be a challenge and motivation in developing SAKTI. In addition, the quality and competence operator SAKTI is also very important and necessary in achieving the successful implementation of SAKTI.]]>
