Suchergebnisse

The good performance of the local government can be seen from the level of community welfare that increases from year to year, but the conditions found in reality show a declining performance but the welfare of society continues to increase. This led to the blurring of government performance in the eyes of society. Because of it, This research was conducted to analyze the performance of local government from two perspectives that is about financial information and non financial information to see whether or not the performance of government. This type of research is qualitative with population and research sample refers to social situations that include places, actors and activities around local taxes and levies. Data obtained by spreading questionnaries and conducting interviews to respondents. The data analysis technique used refers to the value for money and the effectiveness level of the respondent's answer. As a result financially the performance of the local government of Solok is very good but in terms of non-financial, government performance in the eyes of society still have not received a good appreciation for the lack of effectiveness of the implementation of governmentKeyword: financial, non financial, performance, government

Law No. 6 Year 2014 about Desa (District) states that districts are given a great opportunity to manage their own governances as well as the implementation of development to improve the welfare and quality of life of district communities. Therefore, the district government should be able to apply the principle of accountability in its governance, where all the end of district governance activities must be accountable to the district community in accordance with the provisions. District Finance Management is regulated in the Peraturan Menteri Dalam Negeri (Minister of Home Affairs Regulation) No. 113 Year 2014. One of the obligations of the District is to collect and deposit collected tax to the state. Since it is still relatively a new regulation, then the treasurers' understanding of the tax obligations is still uneven, such as Income Tax and Value Added Tax (VAT), so the treasurers need to be trained. The training activity was held for two days at the Office of the Badan Pengelolaan Keuangan Daerah (Regional Financial Management Agency) of Pasaman Barat Regency. The participants are the treasurer and staff of 19 nagari with 25 participants. At the end of training, participants were given a quizionnaire with 25 questions about tax. The result showed that there were 20 participants whose level of understanding has reached more than 50%, or it can be concluded also that 80% of participants have gained increased understanding and knowledge about Income tax and Value Added Tax (VAT).Keywords: : treasurer, income tax, value added tax

The implementation of the 2013 revised 2017 curriculum in Vocational High Schools has introduced the field of government accounting in the SMK curriculum with the subject "accounting practicum for government institutions / agencies". The 2013 curriculum introduces the terms remedial and enrichment in the learning process. The challenge in the future of professionalism faced by teachers is how teachers can develop the existing potential for students who can quickly understand the material that has been given considering that the field of government accounting is a new field of accounting for SMK accounting teachers. This PKM aims to provide material enrichment for the subject of "practicum accounting for government institutions / agencies" consisting of PPKD financial report preparation and government financial report consolidation. The implementation method applied in this PKM is capacity building and workshops. At the end of the activity the participants were able to understand 73.65% of the important material for PPKD accounting and consolidation of regional government financial reports and were able to solve cases of PPKD financial report preparation and consolidation of regional government financial statements independently and correctly

Since the issuance of the 2013 revised curriculum in 2018 it has become a challenge for education including teachers. Teacher professionalism becomes a question in relation to the implementation of the 2013 revised 2018 curriculum. For Vocational High School teachers, for the content of vocational specialization in business and management, especially in accounting and financial institutions, there has been a change in the expertise competency section, one of the most stealing changes attention is the emergence of subjects "accounting practicum institutions / government agencies" which will be taught in class XI and XII. Government accounting is a field of accounting that has never been included in the Vocational High School curriculum, therefore accounting teachers at the Vocational High School are totally blind or unfamiliar with this field. Even though it is still in the same family with government accounting, village accounting has a different dimension to government accounting material, therefore efforts are needed to increase teacher understanding of village accounting materials. The subject "village accounting practicum" will be taught in the 2019/2020 school year for class XII. This study aims to look at teacher readiness and identify efforts that can be used in improving teacher understanding of village accounting. The results of this study indicate that the readiness of teachers in teaching subjects "village accounting practicum" is still limited even though these subjects will be taught in the 2019/2020 school year. Therefore capacity building and workshop can be used as an effort to increase the understanding of accounting teachers in village accounting materialsKeywords: capacity building, professionalism, village accounting, vocational teachers, workshop

This research aims to explore stakeholders' perception towards government accounting subject education in public and private universities in Padang City as a part of regional management reforms. The purpose of this study to investigate stakeholders' perception toward government accounting subject in the accounting curriculum; the level of lecturers' teaching interest towards government accounting subject; the existence of teaching resources; and the suitability between users' need and content of government accounting subject in higher education. Data was collected by questionnaire sent to stakeholders which consist of lecturers, students, and users and analyzed by using statistic descriptive. The results of this study found that government accounting subject already offer in accounting curriculum both bachelor and diploma degree on public and private university joined this study; but unfortunately government accounting subject only take 3 or 4 credit hours from total hours; less than 4% from total accounting curriculum. This study also found lack of lecturers teaching interest, also conventional learning method and resources for this subject. Fortunately, the content of government accounting subject in universities already suitable with users' need. Some obtacles and challenges has been identified in this study can be condisered as recommendation in developing future government accounting education in university.