Jurnal Institut Pemerintahan Dalam Negeri
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INFORMAL INSTITUTIONS, GOVERNMENT REGULATORY FUNCTIONS, AND DEVELOPMENT OF GOVERNANCE STUDIES
No full textThe debate over governance studies in the 1980s and 1990s revolved around the dichotomy between governance studies as an autonomous scientific field and governance studies as a component of political or administrative study. During the present decade, the field of government has undergone significant axiological advancements. This article seeks to establish a theory in the field of governance studies that specifically examines one of the roles of government. It does so by presenting empirical evidence of non-litigation case resolution and highlighting the function of legal professionals at the village level. These professionals serve as the primary representatives of the government and directly interact with the community. The utilization of qualitative methodologies reveals that the resolution of non-litigation cases and the involvement of legal entities at the village level are primarily dependent on the interactions between village heads and informal institutions, such as religious leaders, traditional leaders, and community leaders. These interactions serve as the key components in resolving non-litigation disputes, thereby establishing a supplementary institution. Hence, there exists a conceptual correlation between informality and governance studies based on empirical evidence on the operation of informal arrangements and institutions. This essay aims to enhance the development of governance studies by acknowledging the prevalent issue of high informality in Indonesia. In order to establish a new theory in governance studies known as government informality, it is necessary to explore the relationship between governance studies and the concept of informality. Government informality refers to the collaboration between government regulatory responsibilities performed by government officials and informal institutions within society to address social issues.Perdebatan mengenai studi pemerintahan pada tahun 1980an dan 1990an berkisar pada dikotomi antara studi pemerintahan sebagai bidang ilmu yang otonom dan studi pemerintahan sebagai komponen studi politik atau administrasi. Selama dekade ini, bidang pemerintahan telah mengalami kemajuan aksiologis yang signifikan. Artikel ini berupaya untuk membangun sebuah teori dalam bidang kajian governance yang secara khusus mengkaji salah satu peran pemerintah. Hal ini dilakukan dengan menyajikan bukti empiris penyelesaian kasus non-litigasi dan menyoroti fungsi profesional hukum di tingkat desa. Para profesional ini berperan sebagai perwakilan utama pemerintah dan berinteraksi langsung dengan masyarakat. Penggunaan metodologi kualitatif menunjukkan bahwa penyelesaian kasus non-litigasi dan keterlibatan badan hukum di tingkat desa sangat bergantung pada interaksi antara kepala desa dan lembaga informal, seperti tokoh agama, tokoh adat, dan tokoh masyarakat. Interaksi ini berfungsi sebagai komponen kunci dalam menyelesaikan sengketa non-litigasi, sehingga membentuk lembaga pelengkap. Oleh karena itu, terdapat korelasi konseptual antara studi informalitas dan tata kelola berdasarkan bukti empiris mengenai pengoperasian pengaturan dan lembaga informal. Esai ini bertujuan untuk meningkatkan perkembangan studi tata kelola dengan mengakui permasalahan tingginya informalitas di Indonesia. Untuk membangun teori baru dalam studi tata kelola yang dikenal dengan informalitas pemerintah, perlu ditelusuri hubungan antara studi tata kelola dan konsep informalitas. Informalitas pemerintah mengacu pada kolaborasi antara tanggung jawab peraturan pemerintah yang dilakukan oleh pejabat pemerintah dan lembaga informal dalam masyarakat untuk mengatasi masalah sosial
Analisis Aplikasi “ASN Memayu” Di Lingkungan Pemerintah Daerah Istimewa Yogyakarta
No full textIn the era of accelerating information, the Personnel Management Information System is very necessary to process employee administration from small to large scope in the context of the government environment. With increasing developments and needs resulting in many changes and regulations in the administrative process which is expected to be more efficient, effective and accurate in decision making in ASN management. The aim of this research is to analyze the ASN Memayu application within the Yogyakarta Special Region Provincial Government, and the supporting factors for implementing the digitization of the Yogyakarta Special Region Government's personnel information system. This research method is descriptive qualitative with a literature study approach. Data collection uses documentary data collection in the form of mass media news, journals and other documents according to the theme. Data analysts are used to reduce data, present data and draw conclusions. The research results explain that the application of information technology in managing personnel data in the Yogyakarta Special Region Provincial Government, especially through the ASN Memayu application, has experienced significant progress. The changes reflect a determination to improve efficiency, security and data accuracy. The development of the Memayu ASN application by the DIY Provincial Civil Service Agency is a strategic step in welcoming the era of digitalization, which is realized through rebranding of the civil service system and the use of digital technology. The progressive actions taken by BKD DIY form a strong basis for increasing effectiveness, efficiency and accountability in human resource management. The adoption of information technology in personnel management is not only a necessity, but also a real manifestation of commitment to achieving good governance and optimal public services through the comprehensive use of information technology.Di era percepatan informasi Sistem Informasi Manajemen Kepegawaian sangat diperlukan sebagai pengolah administrasi pegawai dari lingkup kecil ke lingkup besar dalam konteks lingkungan pemerintahan. Dengan perkembangan dan kebutuhan yang semakin banyak mengakibatkan banyak perubahan dan regulasi dalam proses administrasi yang diharapkan dapat lebih efisien, efektif dan akurat dalam pengambilan keputusan dalam manajemen ASN. Tujuan dari penelitian ini adalah untuk menganalisis analisis aplikasi ASN Memayu di Lingkungan Pemerintah Provinsi Daerah Istimewa Yogyakarta, dan faktor pendukung penerapan digitalisasi system informasi kepegawaian Pemerintah Daerah Istimewa Yogyakarta. Metode penelitian ini adalah deskriptif kualitatif dengan pendekatan studi kepustakaan. Pengumpulan data menggunakan pengumpulan data dokumentasi berupa berita media massa, jurnal dan dokumen lainnya sesuai dengan tema. Analis data yang digunakan dengan mereduksi data, penyajian data dan menarik kesimpulan. Hasil penelitian menjelaskan bahwa Penerapan teknologi informasi dalam pengelolaan data kepegawaian di Pemerintah Provinsi Daerah Istimewa Yogyakarta, khususnya melalui aplikasi ASN Memayu, telah mengalami kemajuan yang signifikan. Perubahan mencerminkan tekad untuk meningkatkan efisiensi, keamanan, dan akurasi data. Pengembangan aplikasi ASN Memayu oleh Badan Kepegawaian Daerah Provinsi DIY merupakan langkah strategis dalam menyambut era digitalisasi, yang terwujud melalui rebranding sistem kepegawaian dan penggunaan teknologi digital. Tindakan progresif yang diambil BKD DIY membentuk dasar yang kuat untuk meningkatkan efektivitas, efisiensi, dan akuntabilitas dalam manajemen sumber daya manusia. Adopsi teknologi informasi dalam pengelolaan kepegawaian bukan hanya keharusan, melainkan juga manifestasi nyata dari komitmen untuk mencapai tata kelola yang baik dan pelayanan publik yang optimal melalui pemanfaatan teknologi informasi secara menyeluruh
THE EFFECT OF SELF-EFFICACY AND WORKLOAD ON EMPLOYEE PERFORMANCE THROUGH MEDIATING VARIABLES OF JOB SATISFACTION: (Case Study on Regional Financial and Asset Management Agency of West Java Province)
No full textThe purpose of this study is to determine the impact of self-efficacy and workload on employee performance through the mediating variables of job satisfaction in regional financial and asset management institutions in West Java Province. The importance of knowing and analyzing employee performance is the fundamental reason for government activities and government goals in West Java Province to be achieved optimally. This study adopted a quantitative approach using primary and secondary data. The research data was collected using a questionnaire-form instrument, measured using Likert scale. The sample of this study included 122 government officials as respondents. The collected data is then analyzed gradually, starting from testing the validity and reliability of the question items on the research instrument, then testing classical assumptions so that the data can be used for the next stage. Additionally, the data were analyzed by conducting multiple regression to determine the direct impact of self-efficacy variables and workload on employee performance. The path analysis used in this study aimed to identify the indirect effects of self-efficacy variables and workload on employee performance through job satisfaction variables. The research results show that self-efficacy and workload have a significant impact on employee performance, with a determination value of 67.4%. Job satisfaction can have a positive and significant impact of 11.4%. The analysis results of the job satisfaction variable path can mediate the impact of self-efficacy and workload on employee performance.
Key words: Self-Efficacy; Workload; Job Satisfaction and Performance.The purpose of this study is to determine the impact of self-efficacy and workload on employee performance through the mediating variables of job satisfaction in regional financial and asset management institutions in West Java Province. The importance of knowing and analyzing employee performance is the fundamental reason for government activities and government goals in West Java Province to be achieved optimally. This study adopted a quantitative approach using primary and secondary data. The research data was collected using a questionnaire-form instrument, measured using Likert scale. The sample of this study included 122 government officials as respondents. The collected data is then analyzed gradually, starting from testing the validity and reliability of the question items on the research instrument, then testing classical assumptions so that the data can be used for the next stage. Additionally, the data were analyzed by conducting multiple regression to determine the direct impact of self-efficacy variables and workload on employee performance. The path analysis used in this study aimed to identify the indirect effects of self-efficacy variables and workload on employee performance through job satisfaction variables. The research results show that self-efficacy and workload have a significant impact on employee performance, with a determination value of 67.4%. Job satisfaction can have a positive and significant impact of 11.4%. The analysis results of the job satisfaction variable path can mediate the impact of self-efficacy and workload on employee performance.
Key words: Self-Efficacy; Workload; Job Satisfaction and Performance
PELAKSANAAN INOVASI PELAYANAN PUBLIK “SAD TO HAPPY” DI KABUPATEN DHARMASRAYA: in
No full textThe tribal people (SAD) have been living marginally, marginalized because their lifestyle is still nomadic in the jungles of Central Sumatra, making it difficult for them to be able to meet the standard of living as other Indonesian citizens. The Dhamasraya Regency Government is one of the regencies that are the distribution areas of SAD, for this reason the Dhamasraya Regency Government has created public service innovations in the field of population administration, namely the Child Tribe in Forest Breaks for the sake of Population Administration in the dhamasraYa district, abbreviated as (SAD TO HAPPY), as a real effort to carry out its functions regional autonomy with the principle of effective and efficient public service as a whole. This innovation aims to enable the district government to provide direct services to the SAD community in a pro-active way where elements of the local government in collaboration with local community leaders and also non-governmental organizations (NGOs) with activists concerned with SAD, come directly to the location where the existing SAD community lives. in the Dhamasraya district, although they have to break through the jungle to get to that location, so that the SAD community with their limitations no longer has to bother coming to the district center to get population administration services. Writing this journal intends to discuss more deeply how this innovation is carried out, who is involved, how the implementation mechanism is as previously described. The research method used by the author is a literature study with in-depth analysis of news sources and existing scientific theories, writing conclusions This is that the SAD TO HAPPY innovation has succeeded in reaching the SAD community who have been living on the margins and then managed to record their population documentation so that they can use it to get public services.
Keywords; Indigenous Child Society (SAD), Innovation, Public Services, Regional Autonomy, Dhamasraya District Governmen
STRATEGI PENGEMBANGAN SMART GOVERNANCE DI BADAN KEPEGAWAIAN PENDIDIKAN DAN PELATIHAN KOTA BANDUNG, PROVINSI JAWA BARAT
No full textKonsep smart city muncul sebagai tuntutan perlunya membangun identitas kota yang layak huni, aman, nyaman, hijau, berketahanan iklim dan bencana, berbasis pada karakter fisik, keunggulan ekonomi, budaya lokal, berdaya saing, berbasis teknologi dan IT(Information AND Technology). Indikasi permasalahan pelaksanaan smart governance di BKPSDM Kota Bandung di antaranya mesin kadang error, sosialisasi yang belum optimal terkait pemanfaatannya, serta semangat para ASN dalam memberikan pelayanan serba cepat sebagaimana yang diharapkan customer.
Penelitian ini menggunakan desain penelitian kualitatif, metode deskriptif dengan pendekatan induktif. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi dan teknik analisis data dilakukan dua tahap, yaitu tahap pertama dengan melakukan reduksi data, penyajian data dan penarikan kesimpulan, tahap kedua untuk menentukan strategi pengembangan Smart Governance maka data yang diperoleh dianalisis dengan menggunakan matriks analisis SWOT dan Litmust Test.
Hasil peneitian menunjukkan Pengembangan a) dalam implementasi sistem E-RK masih terdapat kendala, yaitu : belum siapnya ASN dalam penggunaan elektronik, serta masih terdapat peluang bagi PNS untuk melaporkan hal-hal yg sebenarnya tidak dikerjakan. b) Implementasi aplikasi SIAP yang kadang error, dan belum semua ASN dapat menggunakan aplikasi SIAP, c) Aplikasi SIMPEG memiliki kelengkapan fitur sesuai dengan kebutuhan dapat diakses oleh seluruh pegawai, sehingga data dapat di update oleh masing-masing pegawai. Strategi yang dapat dilakukan oleh BKPSDM Kota Bandung dalam Pengembangan Smart Governance : a) Menciptakan program pelatihan guna meningkatkan pengetahuan dan keterampilan serta sikap bagi operator maupun pengguna E-RK, SIAP dan SIMPEG, b) Melakukan Evaluasi dan Inovasi Terkait Pengembangan Smart Governance, c) Sosialisasi E-RK, SIAP dan SIMPEG hingga seluruh pengguna dapat menggunakan dan memanfaatkan aplikasi tersebut, d) melakukan pembinaan dari hulu sampai hilir bagi ASN di BKPSDM Kota Bandung.
Kata Kunci : Strategi Pengembangan, Smart Governanc
IMPLEMENTATION OF ASSESSMENT CENTERS IN HUMAN RESOURCE GOVERNANCE AT SIDOARJO REGIONAL GENERAL HOSPITAL
No full textAbstrak
Tidak semua pegawai RSUD Sidoarjo terlebih pegawai tidak tetap memiliki kompetensi sesuai bidang pekerjaan di RSUD Sidoarjo. Hal tersebut dapat terjadi karena bahwa setiap pegawai berpotensi terjadi dinamika kompetensi, kinerja, dan bakat yang fluktuatif. Oleh karena itu, setiap pegawai tersebut perlu adanya maintenance untuk menjaga kualitas kerja pegawai. Tujuan dilakukan penelitian adalah untuk mengetahui penerapan metode assessment center yang tepat dalam tata kelola SDM di RSUD Sidoarjo. Penelitian ini dianalisis dengan analisis data model Miles, Huberman dan Saldana yang terdiri dari kondensasi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan penerapan metode assessment center yang tepat dalam tata kelola SDM di RSUD Sidoarjo yakni dengan tes tertulis dan wawancara serta penilaian oleh tim penilai untuk mengamati perilaku, keterampilan dan kemampuan peserta. Hasil penelitian juga menunjukkan bahwa kendala penerapan assessment center dalam tata kelola SDM di RSUD Sidoarjo yakni waktu, anggaran dan keterbatasan penilaian terhadap kinerja nyata pegawai.
Kata Kunci:Assessment Center, Pegawai, Tata Kelola SDMAbstract
Not all employees of RSUD Sidoarjo, especially employees who do not remain competent, have competencies according to the field of work at RSUD Sidoarjo. This can happen because every employee has the potential to experience fluctuating dynamics of competence, performance, and talent. Therefore, each of these employees needs maintenance to maintain the quality of employee work. The purpose of the research was to determine the application of the right assessment center method in HR governance at RSUD Sidoarjo. This research was analyzed by data analysis of the Miles, Huberman and Saldana models consisting of data condensation, data presentation and conclusions. The results showed the application of the appropriate assessment center method in HR governance at RSUD Sidoarjo, namely with written tests and interviews as well as assessments by the assessment team to observe the behavior, skills and abilities of participants. The results also showed that the obstacles to implementing the assessment center in HR governance at RSUD Sidoarjo were time, budget and limited assessment of employees' real performance.
Keywords: Assessment Center, Employees, HR Governanc
Analysis of Economic Potential in Ogan Komering Ulu Timur Area in Reducing Crime Rate, South Sumatra Province
No full text
To achieve the objectives of regional economic development, development policies based on regional characteristics (endogenous development) are needed by utilizing the potential of local resources. Identification of potential economic sectors is a must to optimize the process and success of the intended economic development. Economic inequality from a functionalist point of view is caused by elements of society that do not carry out their functions optimally. In addition, economic inequality is seen from a conflict perspective that inequality is not a social problem, this is because in society there are different interest groups and fight over existing resources. The solution that can be applied to this phenomenon is that the government can first encourage elements of society to improve their functions in society
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI KECAMATAN BUNGURAN TIMUR LAUT KABUPATEN NATUNA
No full textIsu sentral dalam penelitian ini adalah kurang optimalnya performa para pegawai di Kecamatan Bunguran Timur Laut, Kabupaten Natuna. Situasi ini kemungkinan disebabkan oleh penerapan yang belum optimal dari gaya kepemimpinan demokratis dan kurangnya disiplin kerja di kalangan para pegawai di Kecamatan Bunguran Timur Laut, Kabupaten Natuna. Metode penelitian yang digunakan oleh peneliti adalah explanatory survey, suatu pendekatan yang bertujuan untuk mengklarifikasi hubungan sebab-akibat dan menguji hipotesis. Dengan menggunakan data, penelitian ini bertujuan untuk menjelaskan hubungan kausal antara berbagai variabel melalui pengujian hipotesis. Dalam kerangka metode ini, data lapangan dikumpulkan, kemudian diuraikan dan dianalisis dengan menggunakan statistik yang relevan, untuk kemudian merumuskan kesimpulan tentang interpretasi data tersebut. Variabel yang menjadi fokus dalam penelitian ini meliputi Gaya Kepemimpinan Demokratis (X1) dan Disiplin Kerja (X2) sebagai variabel independen, serta Kinerja Pegawai (Y) sebagai variabel dependenThe main problem in this study is that the performance of employees in the Bunguran Timur Laut sub-district of Natuna Regency is not optimal. This is thought to be caused by a democratic leadership style and work discipline that has not been applied optimally by employees of the Bunguran Timur Laut District of Natuna Regency. The research method used by researchers is an explanatory survey, which is a method that aims to elucidate causal connections and assess hypotheses, the research employs an explanatory survey approach. Consequently, the interrelation between variables will be explicated via hypothesis testing using the gathered data. This methodology involves on-site data collection, depiction, and statistical analysis of the data's relevance, followed by drawing conclusions regarding the data's significance. The research variables are Democratic The independent variables in this study are Leadership Style (X1) and Work Discipline (X2), while the dependent variable is Employee Performance (Y)
Implementasi Program Pelayanan Administrasi Terpadu Desa dan Kelurahan (PADU-DESK) Dalam Rangka Penyelenggaraan Pelayanan Publik di Kabupaten Kutai Kartanegara
No full textPublic satisfaction with public services is an indicator to assess the achievement of the objectives of public administration. Kutai Kartanegara Regency as an area with a very large area has challenges in public services. To bring services closer and improve the quality of service to the community, the Kutai Kartanegara Regency Government created the Village and Village Integrated Administration Service (PADU-DESK) program. This research uses qualitative methods with descriptive analysis and data collection through in-depth interviews aimed at analyzing the implementation of the PADU-DESK program in Kutai Kartanegara Regency. The results of the study found that this program has not run effectively, theoretically, the factors that affect the implementation of Perbup No. 64 of 2017 from the aspects of communication, resources, bureaucratic structure, and budget factors are some of the problems that occur in the implementation of PADU-DESK. In the process of reviewing the theory, researchers found additional factors in assessing the success rate of implementing a policy, namely the level of maturity of the policy and the acceptability factor of the target group of policies, as a complement to other factors that have been proposed by George C. Edward III (1980).Kepuasan masyarakat terhadap pelayanan publik menjadi indikator untuk menilai tercapainya tujuan penyelenggaraan administrasi publik. Kabupaten Kutai Kartanegara sebagai daerah dengan wilayah yang sangat luas memiliki tantangan dalam pelayanan publik. Untuk lebih mendekatkan pelayanan serta meningkatkan kualitas pelayanan kepada masyarakat Pemerintah Kabupaten Kutai Kartanegara membuat program Pelayanan Administrasi Terpadu Desa dan Kelurahan (PADU-DESK). Penelitian ini menggunakan metode kualitatif dengan analisis deskriptif dan pengumpulan data melalui wawancara mendalam yang bertujuan untuk menganalisis implementasi program PADU-DESK di Kabupaten Kutai Kartanegara. Hasil penelitian menemukan bahwa program ini belum berjalan secara efektif, secara teoritis faktor-faktor yang mempengaruhi implementasi Perbup No. 64 Tahun 2017 tersebut dari aspek komunikasi, sumber daya, struktur birokrasi, dan faktor anggaran menjadi beberapa permasalahan yang terjadi dalam implementasi PADU-DESK. Dalam proses penelaahan teori, peneliti menemukan faktor tambahan dalam penilaian tingkat keberhasilan implementasi suatu kebijakan yaitu faktor tingkat kematangan/maturitas kebijakan dan faktor akseptabilitas kelompok target kebijakan, sebagai pelengkap faktor-faktor lain yang telah dikemukakan oleh George C. Edward III (1980)
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) DAN ASAS KEBERLANJUTAN USAHA PADA USAHA MIKRO, KECIL, DAN MENENGAH: Studi Kasus Pada UMKM Di Kelurahan Paal 4 Kota Manado
No full textMicro, Small and Medium Enterprises (MSMEs) have minimal understanding of financial recording and reporting in accordance with currently applicable standards, so the aim of research in this thesis is to find out how MSMEs understand the importance of preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small Entities. , and Medium (SAK EMKM), readiness of MSMEs to implement SAK EMKM in their financial reports, implement financial report recording according to the accrual basis concept, apply the business entity concept, and have adequate resources. This research uses a qualitative approach with a case study research method and is descriptive in nature. This research aims to determine the extent of implementing and analyzing the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (Sak Emkm), analyzing aspects of Going Concern or the sustainability of Micro, Small and Medium Enterprises (Sak Emkm) in Micro, Small and Medium Enterprises. And Medium implemented by 8 MSMEs in Paal 4 sub-district can have sustainable business value that can survive. The results of research on financial reports prepared by MSMEs with financial reports based on SAK EMKM regarding the presentation of financial reports show that there are still accounts that are not appropriate because the presentation of account names and measurements are not in accordance with the applicable SAK EMKM. This error occurs because MSMEs do not update their knowledge about developments in current financial accounting standards, this is due to inadequate human resources. This is supported by evidence that the results of the comparison table show that there are still MSMEs that do not prepare complete financial reports in accordance with SAK EMKM.Minimnya pemahaman Usaha Mikro, Kecil dan Menengah (UMKM) terhadap pencatatan serta pelaporan keuangan yang sesuai dengan standar yang berlaku saat ini, maka tujuan dilakukan penelitian dalam skripsi ini adalah untuk mengetahui bagaimana UMKM memahami pentingnya penyusunan laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil, dan Menengah (SAK EMKM), kesiapan UMKM mengimplementasikan SAK EMKM dalam laporan keuangannya, menerapkan pencatatan laporan keuangan sesuai konsep akrual basis, menerapkan konsep entitas bisnis, serta memiliki sumber daya yang sudah memadai. Penelitian ini menggunakan pendekatan kualitatif dengan jenis metode penelitian case study research (studi kasus) dan bersifat deskriptif. Penelitian ini bertujuan untuk Mengetahui sejauh mana pengimplentasian dan menganalis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Sak Emkm), menganalisis aspek Going Concern atau keberlangusngan pelaku usaha Mikro, Kecil, Dan Menengah (Sak Emkm) Pada Usaha Mikro, Kecil, Dan Menengah yang diterapkan oleh 8 UMKM yang ada di kelurahan Paal 4 dapat memiliki nilai keberlanjutan usaha yang dapat bertahan. Hasil penelitian dalam laporan keuangan yang dibuat oleh UMKM dengan laporan keuangan berdasarkan SAK EMKM tentang penyajian laporan keuangan menunjukan bahwasannya masih terdapat akun yang belum sesuai karena penyajian nama akun dan pengukuran yang tidak sesuai dengan SAK EMKM yang berlaku. Kesalahan ini terjadi karena UMKM tidak memperbaharui pengetahuan tentang perkembangan standar akuntansi keuangan yang berlaku saat ini, hal ini disebabkan kurang memadainya sumber daya manusia. Hal ini didukung dengan bukti bahwa dari hasil tabel perbandingan menunjukan bahwa masih terdapat UMKM yang tidak membuat secara utuh laporan keuangan yang sesuai dengan SAK EMKM