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Mimbar Administrasi
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 08543542     EISSN : 25811010     DOI : 10.56444
Core Subject : Education, Social,
Environmental Science Social Sciences Other
Jurnal MIMBAR ADMINISTRASI, merupakan jurnal peer review yang di terbitkan oleh FAKULTAS ILMU SOSIAL DAN ILMU POLITIK, Jurnal MIMBAR ADMINISTRASI diterbitkan dua kali dalam setahun. Jurnal ini memberikan akses terbuka langsung ke isinya dengan prinsip bahwa membuat penelitian tersedia secara bebas untuk publik mendukung pertukaran pengetahuan global yang lebih besar dalam lingkup bidang Admnistrasi Publik. Jurnal ini bertujuan untuk menyediakan tempat bagi akademisi, peneliti, dan praktisi untuk menerbitkan artikel penelitian asli atau artikel hasil pemikiran. Ruang lingkup artikel yang diterbitkan dalam jurnal ini berkaitan dengan berbagai topik di bidang Administrasi, Sosial dan Politik.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 188 Documents
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Penerapan Akuntansi Aset Biologis Berdasarkan PSAK 69 Pada Perusahaan Sektor Peternakan Di Indonesia: PT Widodo Makmur Perkasa TBK Dewi Nur Aisyah
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.671

Abstract

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.
Penerapan Penyajian Laporan Keuangan Berdasarkan PSAK 1 Dan Tata Kelola Yang Baik Pada Perusahaan Ades Lira Fadia Rahma
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.672

Abstract

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.
Analisis Pelanggaran Prinsip Dasar Etika Akuntan Pada PT. Asuransi Jiwasraya Rosyta Pratiwi
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.673

Abstract

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.
Implementasi Sistem Pemerintah Berbasis Elektronik Dalam Mewujudkan Smart City Di Dinas Kominfos Denpasar Bali Agus Bahrudin; Christine Diah Wahyuningsih
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.676

Abstract

The smart city action plan for the city of Denpasar Bali includes: 1) human resources 2) nfrastructure, 3) applications, and 4) smart city literacy. Meanwhile, in building a smart city there are six pillars, namely smart governance, smart society, smart living, smart economy, smart environment, and smart branding. In 2020 Denpasar City ranks 1st Smart City with Surakarta in the framework of the movement program towards 100 Smart Cities Indonesia.The 2021 Electronic-Based Government System Index is 3.19 which is in the good category and is in the Top 5 RKCI that year. The Denpasar Bali City Communication, Information and Statistics Service (Kominfos) has taken several steps to implement e-government in realizing a smart city. Some of these steps include building an e-gov portal, increasing accessibility, using the right technology, establishing partnerships with the private sector, developing mobile applications. By implementing e-gov and developing a smart city, the Denpasar-Bali City Communication and Informatics Agency is able to improve the quality of public services, facilitate public access to information and public services, and increase the efficiency and effectiveness of the performance of the Denpasar city government.
MODEL KEBIJAKAN POLITIK PEMERINTAH LOKAL DALAM PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (Studi Pada Lembaga Legislatif Kabupaten Grobogan) Tri Lestari Hadiati; Agus Siswanto
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.677

Abstract

The political policy of the local government in establishing the Regional Revenue and Expenditure Budget (APBD), is an Annual Financial Plan (RKT) prepared by the local regional government and jointly approved by the Regional Head (KDH) and the Regional People's Representative Council (DPRD). There are certain obstacles such as the emergence of executive dominance or legislative domination in designing, discussing and approving the APBD. The purpose of this study is to analyze the political policy model of the local government (Grobogan Regency) in determining the APBD. This study uses a qualitative method whose analysis is descriptive. Researchers use naturalistic and normative juridical approaches. The data used are primary and secondary data. Data collection techniques using interviews, observation and documentation. Data analysis techniques go through four stages, namely gathering information, data reduction, data presentation, and drawing conclusions. The results of this study conclude the political policy model of executive domination that occurred in Grobogan Regency. Facts on the ground show that the political policies implemented by the Grobogan Regency DPRD have the authority to approve the RAPBD determination, as well as the authority to reject the proposed RAPBD through the factions in the DPRD. However, this rejection never occurred during the research period (2021-2022). Even if this can be done when the DPRD has valid data regarding irregularities committed by the Regional Government. This diametrical position and role relationship is because there are legal consequences if the RAPBD is rejected by the DPRD. The legal consequence is that the implementation of government activities in the institution cannot be carried out properly and it will also have fatal consequences for slowed development in its territory. However, in the end, the DPRD, through a plenary meeting, even though it was difficult, had to give approval for the determination of the APBD, which paid little attention to benefits for the community.
Strategi Penguatan Karakter Mahasiswa Melalui Matakuliah Komunikasi dan Advokasi Kebijakan Bambang Suprianto; Aria Mulyapradana
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.678

Abstract

Describing strategies for strengthening student character through communication and policy advocacy courses is the purpose of this research. This research uses qualitative descriptive. The subjects in this research are lecturers who teach communication and policy advocacy courses and students who have taken these courses at the Candradimuka College of Social and Political Sciences Palembang. The result of this research is that this course has been integrated with character education, but there needs to be development in RPS and there needs to be standardization in learning methods in order to improve the quality of character building of students who are taking the course and lecturers can also be role models for students both in attitude, speech and behavior delivered must show nationalism character in order to support optimal strengthening of student character.
Kualitas Pelayanan Bus Rapid Transit Trans Semarang Nursalim Nursalim; Agus Windu Sancono
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.679

Abstract

Writing articles in this journal aims to describe the service quality of the Trans Semarang Bus Rapid Transit and its sub parameters which include descriptions tangibles, reliability, responsiveness, assurance, dan empaty. The writing method uses a qualitative descriptive approach. The data source is the primary source of Trans Semarang Bus Rapid Transit passengers and the secondary data source is documents at the Trans Semarang Bus Rapid Transit company. Collecting data by observation and interviews with a questionnaire as an instrument. The discussion on the level of service quality of the Trans Semarang Bus Rapid Transit uses an analysis of the average percentage value through the sum of the scores achieved divided by the expected score multiplied by 100 %. Determining whether the quality of Trans Semarang Bus Rapid Transit service is good or not by determining very good 0.00-24.99%, good 25-49.99%, not good 50-74.99% and bad 75-100%. The findings of the discussion of the results of the analysis are that the level of service quality for the Trans Semarang Bus Rapid Transit is very good and also for several sub-parameters tangibles, reliability, responsiveness, assurance, and empaty are all very good level. However, there are several dimensions of the five service quality parameters in the unfavorable category. The conclusion from the findings of the discussion of the analysis of the service quality of the Trans Semarang Bus Rapid Transit is very good in its management so that it can realize the satisfaction of the people of Semarang City and its surroundings.
Hubungan Literasi Digital Perempuan Dalam Media Online Untuk Antisipasi Fenomena Kekerasan Dalam Rumah Tangga (Kdrt) Rekno Sulandjari; Retno Djohar Juliani; Agustien Zulaidah; Fitri Darayani
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.680

Abstract

The era of media convergence makes life easier with the adoption of knowledge through online media. In addition to obtaining various information, online media also has a significant contribution in changing the behavior of its users in responding to a phenomenon in everyday life. Especially women whose roles in this era of media convergence are increasingly complex. He not only acts as the head of the household, but sometimes his role is also as the head of the family to make a basic living or just as a breadwinner to support household life. In addition, responding to the phenomenon of domestic violence that is often found in the news, makes women try to also contribute to maintaining the integrity of their household by minimizing this phenomenon in their family. Various efforts have been made, one of which is to increase understanding of domestic violence itself. Through digital literacy, it is hoped that apart from having their own understanding of domestic violence, they can also share this information with their own environment and family. So you can anticipate it if it hasn't happened yet, and minimize it if it does happen without realizing it.The phenomenon of women in the category of always doing digital literacy in using online media is 66.93%. This is almost entirely dominated by women empowerment activists in RW XIII Pucang Gading Housing. Where besides having activities outside the home as an employee, educator, NGO member, businessman, doctor and so on, they are also very responsive to the importance of gender equality in running a household life. While the results of research to adopt knowledge and understanding of digital literacy regarding steps that can be anticipated to minimize the phenomenon of domestic violence obtained results of 61.66%. One of them is that women must also be economically independent and have positive activities in order to increase welfare for the family. Thus, respect arises from the partner to put more effort into efforts to achieve in activities to seek economic sufficiency for the needs of the family which is increasing from time to time. In this study, the final results showed that there was a positive relationship between online digital media literacy and the phenomenon of domestic violence by 58.12% of respondents who had high digital literacy in online media also had a household life that was quite harmonious, far from the various categories that caused the phenomenon of domestic violence.
Implikasi Kebijakan Sistem Zonasi Dalam PPDB (Perspektif Orang Tua Dan Sekolah) Rini Werdiningsih
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.681

Abstract

The zoning policy in accepting new students (PPDB) aims to provide equal opportunities for students to get a place in schools in an area or zone. With this zoning policy, student acceptance is no longer based solely on grades or academic achievement but also considers geographical factors or distance to school. The aim is to reduce unhealthy competition in admitting students, as well as strengthen the link between the school and the surrounding community. This study aims to describe the implications of implementing the Zoning system from the perspective of parents and schools. The research was conducted using a qualitative approach, the phenomenological method. The results show that research findings show that many parents do not know about zoning policies. The negative impact according to parents is that children cannot go to school as desired. The positive impact of this zoning system is that children whose domiciles are closest to schools are prioritized, save on transportation costs, and at the same time remove favorite schools from a school perspective. The positive impact of the zoning system policy can increase the number of students, the negative impact is that there is a tendency for school quality to decrease because there is no academic selection that can be carried out optimally. Recommendations from this study, it is necessary to socialize the community about the zoning system policy.
Peran Pemerintah Daerah Dalam Pencegahan Perkawinan Anak Indra Kertati
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.682

Abstract

Child marriage occurred long before the emergence of the Marriage Law number 1 of 1974 and its amendment, namely Law number 16 of 2019. The difference lies in the reason for the marriage itself. Long before the reason for underage marriages was a growing culture that women were considered sufficient to be at home, and to be the mother of the children they were born with. The strengthening patriarchal culture has an impact on the marginalization of women. The term women are kitchens, mattresses, legendary wells and perpetuate underage marriages. Issues that develop are different because child marriage now leads to promiscuity. The problem currently encountered is the increasing number of child marriages. The purpose of this study was to analyze the role of local government in preventing child marriage, with the locus in Grobogan Regency. This research used a qualitative descriptive approach. The results of the study show that the role of local government is not optimal. Prevention of child marriage is not as easy as solving other social problems. Family isolation, and scattered locations make it difficult for local governments to control child marriage. The role of stakeholders in preventing child marriage is not strong. Child marriage is considered a sensitive area that is not easy to touch.

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