18 research outputs found
The Concept of Government Treasurer: Indonesia Case Study
No full textThe determination of the functional position of treasurer which combines the duties of the treasurer with the Commitment-Making Officer (PPK) and Payment Instruction Signing Officer (PPSPM) has blurred the function of "comptable" as part of the duties of the CFO (Chief Financial Officer) and "ordonateur" as part of the duties of COO (Chief Operational Officer). This paper seeks to answer research questions about how the functional position of treasurer should be defined so that it is in accordance with the intent of the State Treasury Law, the nature of the position, the order of professional responsibilities, and the family of positions. So that the position of treasurer becomes more in line with best treasury management practices. This research was conducted in the realm of financial management of the Indonesian state budget. By using qualitative descriptive research methods, we found that: the nature of the treasurer's work is expertise and independence, has extensive knowledge in the field of state financial management, behaves professionally, according to the law is responsible to the CFO, and the treasurer's field of duties needs to be made broader so that larger workload. The implications of this research are that the position of treasurer is more in line with the intent of the state treasury law, the scope of his duties adopts best practice treasury management, the nature of the work is more focused, and his career development is not hampered
Strategi Automasi Manajemen Keuangan Publik di Indonesia
No full textKebanyakan negara berkembang mengadopsi COTS IFMIS (Commercial Off The Self - Integrated Financial Management Information System) dalam automasi manajemen keuangan publik. IFMIS dipandang sebagai pendukung reformasi keuangan di negara-negara berkembang. Paper ini menyajikan analisis automasi manajemen keuangan publik di Indonesia yang dinilai sukses. Analisis didasarkan pada proses perubahan prosedur keuangan dan pertimbangan faktor risiko dalam mengadopsi sistem informasi: cakupan, skedul dan anggaran biaya. Dari penelitian ini diperoleh beberapa temuan terkait Teknologi Informasi (TI), desain prosedur keuangan dan biaya. Dalam aspek strategi TI, proyek automasi manajemen keuangan di Indonesia melalui SPAN (Sistem Perbendaharaan dan Anggaran Negara) mempunyai risiko tinggi. Namun, dari aspek strategi desain prosedur keuangan dengan berbagai program tata kelola perubahan yang mempengaruhi proses bisnis, TI dan organisasi, automasi melalui SPAN mulai dari penganggaran sampai akuntansi dan pelaporan dapat dikelola dengan baik. Dari aspek biaya,  untuk menjamin keberlangsungan reformasi sistem, ditempuh dengan memanfaatkan dukungan kerja sama, pinjaman dan hibah luar negeri. Selain itu, terdapat beberapa tantangan dan permasalahan yang muncul seiring ukuran, skala, dan kompleksitas proyek SPAN. Permasalahan tersebut berakibat pada penyesuaian skedul proyek yang notabene memiliki jangka waktu sangat panjang.Â
PENGEMBANGAN KAPASITAS BISNIS UMKM PENGOLAH SINGKONG MENJADI TEPUNG MOCAF DI KABUPATEN TANGERANG
No full textHarga Pokok Produksi merupakan salah satu bagian penting dalam suatu usaha/UMKM. Pelaku UMKM tepung mocaf (modified casava flour) merasakan penerimaan yang diterima dari penjualan mocaf cukup banyak tapi ternyata pengeluarannya juga cukup banyak. Pengelola belum mengetahui secara pasti mengenai harga pokok produksinya. Indikasi terlihat dari perhitungan harga pokok produksi tidak berdasarkan perhitungan namun hanya berdasarkan perkiraan. Solusi yang ditawarkan adalah memberikan edukasi dan pendampingan mengenai harga pokok produksi dan tata cara perhitunganya. Edukas tersebut dikemas dalam bentuk seminar yang dihadiri oleh pemilikdan bendahara UMKM serta diberikan buku saku yang berisi tata cara menghitung Harga Pokok Produksi. Dengan mengerti apa itu harga pokok produksi dan bagaimana cara perhitungannya, UMKM tersebut dapat menentukan harga jual produk yang sesuai,dan mengetahui realisasi biaya produksi sehingga bisa menghitung laba atau rugi dari UMKM tersebut. Harga Pokok Produksi tepung mocaf produksi KUBE Garage Mocaf Bonang sebesar Rp 23.248 /kg tidak bisa bersaing harga dengan kompetitor sejenis yaitu Rumah Mocaf Indonesia (RMF) dengan harga Rp 19.011 per kg. Untuk bisa bersaing dengan kompetitor, KUBE Garage Mocaf Bonang bisa melakukan 4 hal: pertama menyesuaikan pembelian harga bahan baku singkong. Kedua, menjalankan strategi pemasaran di marketplace dan media social untuk meningkatkan pesanan. Ketiga, investasi mesin pengering irisan singkong dan mencari varitas singkong dengan kandungan pati tinggi. Keempat, mengembangkan sumber daya manusia yang dimiliki untuk membenahi cara berjualan mereka di platform digital supaya menarik minat konsumen.
Kata kunci: UMKM, Harga pokok produksi, bahan baku, mesin, pemasaranHarga Pokok Produksi merupakan salah satu bagian penting dalam suatu usaha/UMKM. Pelaku UMKM tepung mocaf (modified casava flour) merasakan penerimaan yang diterima dari penjualan mocaf cukup banyak tapi ternyata pengeluarannya juga cukup banyak. Pengelola belum mengetahui secara pasti mengenai harga pokok produksinya. Indikasi terlihat dari perhitungan harga pokok produksi tidak berdasarkan perhitungan namun hanya berdasarkan perkiraan. Solusi yang ditawarkan adalah memberikan edukasi dan pendampingan mengenai harga pokok produksi dan tata cara perhitunganya. Edukas tersebut dikemas dalam bentuk seminar yang dihadiri oleh pemilikdan bendahara UMKM serta diberikan buku saku yang berisi tata cara menghitung Harga Pokok Produksi. Dengan mengerti apa itu harga pokok produksi dan bagaimana cara perhitungannya, UMKM tersebut dapat menentukan harga jual produk yang sesuai,dan mengetahui realisasi biaya produksi sehingga bisa menghitung laba atau rugi dari UMKM tersebut. Harga Pokok Produksi tepung mocaf produksi KUBE Garage Mocaf Bonang sebesar Rp 23.248 /kg tidak bisa bersaing harga dengan kompetitor sejenis yaitu Rumah Mocaf Indonesia (RMF) dengan harga Rp 19.011 per kg. Untuk bisa bersaing dengan kompetitor, KUBE Garage Mocaf Bonang bisa melakukan 4 hal: pertama menyesuaikan pembelian harga bahan baku singkong. Kedua, menjalankan strategi pemasaran di marketplace dan media social untuk meningkatkan pesanan. Ketiga, investasi mesin pengering irisan singkong dan mencari varitas singkong dengan kandungan pati tinggi. Keempat, mengembangkan sumber daya manusia yang dimiliki untuk membenahi cara berjualan mereka di platform digital supaya menarik minat konsumen.
Kata kunci: UMKM, Harga pokok produksi, bahan baku, mesin, pemasara
Review Of Electricity Subsidies In Indonesia 2015-2020
No full textTo meet the adequacy of electricity needs and help people's purchasing power, the government through the State Revenue and Expenditure Budget (APBN) provides cheap and affordable electricity services for certain segments of society every year. Electricity subsidies are assistance provided by the government to consumers in the form of electricity tariffs that are lower than their economic tariffs. The difference between the subsidized tariff and the economic tariff is borne by the Government, which is then paid to PT Perusahaan Listrik Negara (PT PLN Persero). This research will review the burden of subsidy spending that must be borne by the government and the journey of electricity subsidy reform on target. In addition, it will also review the role of electricity as an instrument in handling COVID-19 in 2020. Based on data on the realization of electricity subsidy spending for the last 5 years which have been audited (2015-2020), it can be seen that starting in 2015 there was a decline in spending as policy reforms began. more targeted electricity subsidies. However, since 2018 electricity subsidies have again increased due to one of the reasons for the increase in the cost of providing electricity (BPP) of electricity in FY 2018 compared to FY 2017 and a significant increase in the number of 450 VA customers. In 2020, an increase in electricity subsidies also occurred due to the electricity discount policy for certain groups of people and business entities as part of handling the impact of COVID-19
THE ROLE OF ISLAMIC THEOLOGY TEACHERS IN BUILDING CLASS CLIMATE IN STUDENTS SIKKA FLORES REGENCY, EAST NUSA TENGGARA
No full textThis article discusses the role of Theology Teachers in Building a Classroom Climate for Students at Mts Nur Muhammad Pemana, Sikka Flores Regency, NTT. This article uses a qualitative research methodology with a focus on research (Field Research) in obtaining documents related to this issue and using multiple sites. Teachers have a very big role in creating a conducive classroom climate, so teacher competence is needed. A good classroom climate will describe demonstrations, where the teacher's behavior is more active in creating a conducive classroom climate. where a teacher provides opportunities for optimal learning achievement. Students who live in a pleasant classroom atmosphere are expected to be able to produce better performance when compared to children who live in an unpleasant classroom atmosphere. The author has come to the conclusion that the role of the moral theology teacher of class VIII MTs Nur Muhammad starting from the role of class management is both from students and the state of the classroom environment before the lesson begins, then after that hold a little dialogue or story with the aim of conditioning students to learn
MATERI PENDIDIKAN AKIDAH DALAM KITAB AL-UṢÛL AṠṠALÂṠAH KARYA SYEKH MUHAMMAD IBN ‘ABDUL WAHHÂB IBN SULAIMÂN AT-TAMÎMIY (1115-1206 H/ 1701-1793 M)
No full textThis study aims to examine the material of creed education in the book AlUṣûl aṡ-Ṡalâṡah by Shaykh Muhammad ibn 'Abdul Wahhâb ibn Sulaimân AtTamîmiy, and also to analyze the purpose of determining the educational material
of the creed by the author, as well as the relevance of the material of creed
education in the book of Al-Uṣûl aṡ-Ṡalâṡah to the purpose of national education.
This is important to examine considering that the material of creed education is
the basic material of Islamic education.
The research method used in this study is a literature study. This type of
research is commonly referred to as library research with a qualitative approach.
Among the steps that researchers took in this study was to describe the data and
explain the essence of the material contained in the book. Furthermore,
researchers conduct content analysis by parsing, peeling, and responding to ideas
about the educational material of creed contained in the book Al-Uṣûl aṡ-Ṡalâṡah,
until finally drawing conclusions related to the main ideas contained in it.
The results of this study show that the book Al-Uṣûl aṡ-Ṡalâṡah contains
basic material of creed education such as ta’ẓîm al-‘ilm, ‘aqîdah at-tauhîd,
ma’rifah Allâh, ma’rifah ar-rasûl and ma’rifah dîn al-Islâm bi al-adillah. The main
purpose of determining the educational material of creed in this book is to practice
the Qur'an and Sunnah, cleanse the practice of worship mixed with shirk, and
oriented to the purpose of creation, which is to always worship Allah Almighty.
All the material of creed education in the book Al-Uṣûl aṡ-Ṡalâṡah turned out to
be very relevant to the goals of national education, such as material on ta'ẓîm al-
'ilm directing students to have civility and morals that noble. The material ‘aqîdah
at-tauhîd, ma’rifah Allâh, and ma’rifah dîn al-Islâm bi al-adillah is very relevant
to spiritual and intellectual values, namely faith and piety and their consequences
in worship based on propositions. Then the material ma’rifah ar-rasûl teaches
examples from various aspects of his life which include faith and piety, noble
morals, physical and spiritual health, knowledgeable, capable, creative,
independent, and instilling democratic values and responsible
SERAT GATHOLOCO DALAM KAJIAN POSKOLONIAL
No full textLiterary work is a profound expression of the soul of a writer to describe the existence of his identity. It is not uncommon for a person to express his creative ideas in the literary verses as a symbol of the author to show that his condition is as stated in his work. Also included in the Serat Gatholoco , it is clear that the author is likely to experience one side of his life that is left out. By using imaginary characters he can show his identity. Serat Gatholoco deserves to be studied in scientific research, in this case, researchers use postcolonial studies with qualitative research types. While the primary data in this study are words, phrases, sentences, and paragraphs contained in Serat Gatholoco by Damar Shashangka. The results of this study concluded that in the Serat Case of New Java Literature is loaded with a charge of rebellion due to the arbitrary actions of the superordinate group to the others (liyan) which he considers subordinate. Serat Gatholoco is a reflection of the disgust of those who continually see rigidity in religious life. So those various strategies are used to reverse the binary opposition so that their existence is maintained
Serat Gatholoco dalam Kajian Poskolonial
No full textLiterary work is a profound expression of the soul of a writer to describe the existence of his identity. It is not uncommon for a person to express his creative ideas in literary verses as a symbol of the author to show that his condition is as stated in his work. Also included in the Serat Gatholoco, it is clear that the author is likely to experience one side of his life that is left out. By using imaginary characters he can show his identity. Serat Gatholoco deserves to be studied in scientific research, in this case, researchers use postcolonial studies with qualitative research types. While the primary data in this study are words, phrases, sentences, and paragraphs contained in Serat Gatholoco by Damar Shashangka. The results of this study concluded that the Serat Case of New, Java Literature is loaded with a charge of rebellion due to the arbitrary actions of the superordinate group to the others (liyan) which he considers subordinate. Serat Gatholoco is a reflection of the disgust of those who continually see rigidity in religious life. So those various strategies are used to reverse the binary opposition so that their existence is maintained
BUDGET FOR INDIGENOUS PEOPLE: CASE STUDY OF THE INDONESIAN BADUY TRIBE
No full textWe believe that the budget can improve the welfare of communities including indigenous tribes. However, the perspective of welfare in each community can be different. The Indonesian Baduy tribe, for example, only wants to live and maintain their natural environment well. They prohibit the development of modern infrastructure in their area. With a qualitative study, we interviewed and observed the Baduy community and environment. The Baduy stated that the modern budget system with complicated accountability and documentation is not suitable for them. Therefore, they have rejected the government's aid budget since 2019. Alternative budgeting techniques are needed to help their problems. The form of a budget tagging scheme in the local government budget of the nearest area that has a positive economic impact on certain communities (budget tagging impacts specific communities), in this case, Baduy, can be a solution for them in getting the benefits of the state budget.
Keywords: Complicated Accountability, Indonesian Baduy Tribe, lternative Budgeting, Budget Tagging Impact
PENINGKATAN LITERASI KEUANGAN INSTANSI PEMERINTAH DALAM PEMBAYARAN DIGITAL MENGGUNAKAN KARTU KREDIT PEMERINTAH
No full textPenelitian ini bertujuan untuk mengetahui dampak penggunaan Kartu Kredit Pemerintah (KKP) terhadap peningkatan literasi keuangan instansi pemerintah di daerah Batam dan Karimun, Kepulauan Riau. Penggunaan KKP merupakan terobosan pembayaran belanja Negara secara non tunai. Penelitian ini menggunakan pendekatan analisis kualitatif untuk mengekplorasi penggunaan KKP. Pengolahan data menggunakan software ATLAS.ti sehingga menghasilkan network diagram, yang membantu menjelaskan hasil kodifikasi yang diolah dari hasil wawancara. Hasil penelitian menunjukkan bahwa penggunaan KKP dapat meningkatkan literasi keuangan instansi pemerintah khususnya dalam melaksanakan pembayaran belanja Negara. Proses internalisasi penggunaan KKP efektif menggunakan pendekatan role model sehingga menumbuhkan kepercayaan satuan kerja instansi pemerintah dalam menggunakan KKP. Meskipun demikian terdapat kendala internal dan eksternal yang dihadapi dalam penggunaan KKP, seperti keterbatasan Electronic Data Capture (EDC), keterlambatan penerbitan kartu, pengenaan biaya transaksi tambahan, dan ketidakpahaman dalam penggunaannya. Upaya penyelesaian permasalahan dalam penggunaan KKP dilakukan melalui sosialisasi, focus group discussion, konsultansi dan koordinasi dengan stakeholder
