The activity of improving the governance of the Ikaboga Branch Management Board (DPC) of West Lombok Regency aims to provide knowledge for the administrators of the Ikaboga DPC, West Lombok Regency regarding good organizational governance. Another objective of this activity is to provide knowledge on how to compile financial reports, especially bookkeeping and provide training to make financial reports for administrators so that the organization becomes good governance. In the end, this activity is expected to provide an understanding for the administrators of the Ikaboga DPC, West Lombok Regency about how good governance and the administrators of the Ikaboga DPC in West Lombok Regency are able to manage finances and make financial reports so as to improve better governance. This training activity will be aimed at administrators of the Ikaboga DPC, West Lombok Regency. The implementation of activities is carried out with the approach of providing material relevant to improving governance.
Changes in organizational structure result in the transfer of assets with potential fraud. Prevention is one of the long-term solutions to minimize fraud. This study aims to provide empirical evidence of the influence of the quality of government apparatus, the role of SIMDA and the internal control system on preventing fraud in the management of regional property. The population of the study was the management of goods and ASN in the field of management of BMD totaling 128 people. The sample selection uses purposive sampling with a total of 80 people. The results showed that the quality of the apparatus and SIMDA both directly and indirectly did not affect the prevention of fraud in managing regional property. Whereas, the internal control system influences fraud prevention. The implications of this research can be used as input material for regional governments in developing programs and fraud prevention actions for regional property management. Keyword: Quality of apparatus; SIMDA; internal control system; fraud prevention. ; Perubahan struktur organisasi berakibat pada perpindahan aset memiliki potensi fraud. Pencegahan merupakan salah satu solusi jangka panjang untuk dalam meminimalisir tindakan fraud. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh dari kualitas aparatur pemerintah, peran SIMDA dan sistem pengendalian intern terhadap pencegah fraud dalam pengelolaan barang milik daerah. Populasi penelitian adalah pengurus barang dan ASN pada bidang pengelolaan BMD yang berjumlah 128 orang. Pemilihan sampel menggunakan purposive sampling dengan jumlah 80 orang. Hasil penelitian menunjukkan bahwa kualitas aparatur dan SIMDA baik secara langsung dan maupun tidak langsung tidak berpengaruh terhadap pencegahan fraud pengelolaan barang milik daerah. Sedangkan, sistem pengendalian intern berpengaruh terhadap pencegahan fraud. Implikasi penelitian ini dapat digunakan sebagai bahan masukan untuk Pemerintah Daerah dalam menyusun program dan aksi pencegahan fraud pengelolaan barang milik daerah. Kata kunci: Kualitas aparatur; SIMDA; sistem pengendalian internal; pencegahan fraud
This study aimed to examine the effect of apparatus competencies, utilization of informationtechnology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government. As well as to examine the effect of time pressure as moderating therelationship of independent variables on the reliability of financial reporting information. The popula-tion in this study are all Unit Ministry/Agency in the payment area of KPPN Mataram. Samples weretaken using a technique Slovin at the level of error rate by 10% and distributed through a purposivesampling with criteria work units which has the largest budget ceiling. Data obtained by distributingquestionnaires to 76 respondents who are officials/officers directly responsible for the preparation offinancial statements work units or with positions as arranger financial statements. Analysis of datausing Moderated Regression Analysis (MRA). The results showed that the apparatus competencies,utilization of information technology, and implementation SAP of accrual basis has a positive effect onthe reliability of financial reporting information. The higher apparatus competencies, utilization ofinformation technology and implementation SAP of accrual basis, the higher the information reliabilitylevel of government financial statements. While time pressure only moderate the relationship betweenthe implementation SAP of accrual basis with the reliability of financial reporting information. Mean-while time pressure can't moderate the relationship between the apparatus competencies and the utili-zation of information technology to the reliability of financial reporting information.Keywords:reliability information, competence, information technology, accrual basis, time pressure
This research aimed to analyze qualitatively the performance of Village Fund execute at Dore Village Bima Regency. it is undeniable that most villages in Indonesia make village head elections in a family manner, regardless of their abilities or competencies that greatly affect their performance, as also applies in the village of Dore, Palibelo District, Bima Regency. In this study, researchers focused on the performance of village officials, not just the village head. This study used a qualitative approach, retrieval and collection of data using observation, interview, and documentation techniques to the informant as much as five (5) persons within the Performance Analysis Management of Village Fund at Dore Village Bima Regency. The research result showed that the Performance Analysis Management of Village Fund at Dore Village Bima Regency had not yet run well as from 5 (five) dimention investigated, 4(four) dimensions did not work well such as dimension of responsibility, service quality, productivity and accountability but one was only that worked well enough is responsiveness. Based on these findings, improvements such as training or courses are recommended for village officials and the provision of media as a tool to account for the management of village funds so that the performance of the Dore Village government is expected to be more optimal than before. Keywords: Productivity; Service Quality; Responsiveness; Responsibility; Accountability ; Penelitian ini bertujuan untuk menganalisis dan mengetahui Kinerja Pengelolaan Dana Desa di Desa Dore Bima. Tidak bisa dipungkiri bahwa sebagian besar desa yang ada di Indonesia melakukan pemilihan kepala desa secara kekeluargaan, tanpa memperhatikan kemampuan atau kompetensi yang dimiliki sehingga akan sangat mempengaruhi kinerjanya, hal ini juga berlaku di Desa Dore Kecamatan Palibelo Kabupaten Bima. Dalam penelitian ini, peneliti berfokus pada kinerja aparatur desa, tidak hanya pada kepala desa saja. Penelitian ini menggunakan pendekatan kualitatif, pengambilan dan pengumpulan data menggunakan teknik pengamatan, wawancara, dan dokumentasi terhadap informan sebanyak lima (5) orang. Hasil penelitian ini menunjukkan dari 5 (lima) dimensi yang diteliti, 4 (empat) dimensi tidak berfungsi dengan baik seperti dimensi tanggung jawab, pelayanan kualitas, produktivitas dan akuntabilitas sedangkan dimensi responsivitas bekerja dengan cukup baik. Berdasarkan temuan tersebut direkomendasikan perbaikan seperti pelatihan atau kursus untuk aparat desa dan penyediaan media sebagai alat untuk mempertanggungjawabkan pengelolaan dana desa sehingga kinerja pemerintah Desa Dore diharapkan dapat lebih optimal dari sebelumnya. Kata Kunci: Produktivitas; Kualitas Layanan; Responsivitas; Responsibilitas; Akuntabilitas
The purpose of this study is to analyze the effect of human resources capacity, budget planning, budgeting politics and public policy to the synchronization of APBD document and KUA-PPAS document, with the public transparency as moderating variable. The population of this study was board member and officer/staff that involved in the preparation of RKA-SKPD document. This study using purposive sampling technique, which is then analyzed by the multiple regression analysis and moderated regression analysis. Partial results of hypothesis testing showed that human resources capacity, budget planning and budgeting politic has significant positive effect, while the public policy does not affect to the synchronization of APBD document and KUA-PPAS document. The results of moderated regression analysis showed that the public transparency as moderating variable failed to moderate the relationship between human resources capacity, budget planning, budgeting politics and the public policy with the synchronization of APBD document and KUA-PPAS document. The implications of this study may provide an explanation for the basic concept of synchronization in the process of preparing documents for planning and budgeting, provide benefits in the practice of planning and budgeting, as well as provide input and consideration for Local Government, in determining policies relating to the synchronization of planning and budgeting documents.
