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The purpose of this study is to analyze the implementation of fixed asset administration in Aceh Singkil Government. A qualitative approach was used in this study and the sample was determined by using purposive sampling. Data source of this study is primary data. Triangulation technique was used to collect data using observation of asset administration documents, questionnaires, and in-depth interviews. The data were analyzed using qualitative analysis techniques of triangulation. In general, the results showed that the implementation of fixed asset administration in Aceh Singkil Government was still in poor criteria. This is supported by BPK's findings on the annual audit of the Aceh Singkil LKPD. Although Aceh Singkil Governmenthave obtained the WTP opinion, there are some notes on fixed assets administration that must be addressed by the Government of Aceh Singkil. Another finding is the lack of a good internal control system of fixed assets administration in the Government of Aceh Singkil. Furthermore, several factors that support and prevent the administration of fixed assets in Aceh Singkil Regency Government were found. The factors that support fixed assets administration include; an adequate understanding of the apparatus, a good ability of BMD management apparatus to operate computers, a good incentive system for BMD management apparatus, and enactment of regional regulations/qanun as the basic law to implement the government commitments of Aceh Singkil in fixing the administration of fixed assets, BPK's routine audits, and developments in communication technology. On the other hand, factors that hinder fixed assets administration include; incomplete fixed asset data, insufficient BMD management officers in OPDs who have many fixed assets and wide distributions, human resource development opportunities for BMD management officers are still very low, and a poor internal control system. The results of this study are expected to be useful for Aceh Singkil Regency Government to improve fixed assets ...

This research was conducted at the Local Government Unit Districts of Pidie, Pidie Jaya, and Aceh Utara remember not optimal financial performance SKPD in the third district government which impact on the predicate opinions given by the CPC and ease of access in the data collection study included primary data and secondary. The purpose of this study was to see the influence of the quality of human resources, benefits administration job performance, work pressure, and the application of the system of internal control over the performance of SKPD. Samples numbered 62 on education in the district of Pidie, Pidie Jaya, and Aceh Utara totaling 62 respondents. The result of this research was there influence the quality of human resources, benefits administration job performance, work pressure, and the application of the system of internal control over the performance of SKPD either partially or simultaneously.KEYWORDS : the performance of local government unit (SKPD), competence of human resources, benefits administration job performance, work pressure, and the application of the system of internal control.

The absorption of SKPD (govemental working unit/institution) budget contribute to the local government budget absorption as measured by the proportion of the budget that has been disbursed by working unit in one fiscal year. Absorption can be interpreted to compare the budget cap that has been established with a budget that has been realized. This study aimed to analyze the budget absorption in work units Aceh (SKPA). The population in this study was all SKPA (45 SKPA). The results showed that with the implementation of the comparison realization of the budget with a target budget absorption, consistency in the implementation of programs / activities, schedule accuracy withdrawal of your budget can increase budget spending on each SKPA.KEYWORDS : Absorption of the budget, Budget of Goverment, APBD

The objective of this research is to examine and analyze the influence of servicing period, position, and education level toward the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City. The research type used in this research is verificative research or hypothesis testing research.Respondents in this study amounted to 82 respondents as the sample of the total population of 459 respondents, namely Banda Aceh City government officials who served as Eselon II and Eselon IV of the government services and boards in the Government of Banda Aceh City. Data used in this study are primary data obtained by conducting field research by distributing questionnaires to the respondents directly. All questionnaires can be returned by respondents.Based on the descriptive analysis of the government officials, score of the level of understanding of government officials about the principles of good government governance is obtained by 79.76%. Based on the acquisition of this score can be said that the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City is high. The independent variables in this study are presented in the form of dummy variables. Based on the results of hypothesis testing, it is showed that the servicing period and education level have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City, while the position does not have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City.

Based on the artifact drawing in the appendix, it discusses structural planning where only drawings are produced in planning and there is no reinforcement plan which is an important element in the construction of a building in order to produce a strong, safe and economical building. Therefore, the author discusses the reinforcement of the structure. To achieve the planning objectives, structural planning must follow the regulations set by the government in the form of the Indonesian National Standard (SNI). Planning of the building that has been determined so that the strength and safety factors of the building can be achieved and there is no collapse in the planned building. The results of the analysis of a four-story basement office building from the calculations obtained the same results in calculations using the SAP 2000 and SNI programs 03-2847-2002, therefore the reinforcement obtained is accurate, namely the results of the SAP 2000 and SNI programs 03-2847-2002 . The results of planning a four-storey office building from several planned variations obtained a total net concrete area, namely variation 1 of 14800.96 cm², variation 2 of 15172.1 cm², variation 3 of 11297.69 cm² and variation 4 experiencing structural failure. From these results it can be concluded that the safe and economical variations of beams, columns are variation 3 where the dimensions are B1 (30 cm x 40 cm), B2 (15 cm x 25 cm), K1 (50 cm x 50 cm), K2 (45 cm x 45 cm), K3 (40 cm x 40 cm), K4 (35 cm x 35 cm)

This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 auditors working for the inspectorate's office of regency and city in Aceh. Then, by using Slovin formula and proportionate stratified random sampling, the samples were 92 auditors. The data used were primary data for the year 2020 collected through a questionnaire on a one-stage time horizon. The analysis method used multiple linear regression. The result showed that educational background had no influence, while capacity, integrity, and conflict of role in the audit team partially had an influence on audit quality of government internal auditors in Aceh. Limitation of this study was questionaires were sent via internet by using google form, so that not all questionnaires were returned by the respondents. In addition, the time for returning the questionnaires was different between the respondents and some even returned them too long. The implications of this study is that it can help the government, especially the government of regency and city in Aceh, to be able to improve the audit quality of internal auditors by taking into account the factors that influence it, in particular the capacity and integrity of internal auditors.

The Covid-19 pandemic created very complex problems around the world. The prophetic social concept brought religious values to played an important role in the development of human civilization. The purpose of this study was to integrated the Covid-19 pandemic perspective of Kuntowijoyo's prophetic social approach (Humanization, Liberation, and Transcendence) using literature study methods and the presentation of qualitative data. The attitude of humanization could be demonstrated by upholding human value, both patients, family, and others. Liberation gave the meaning of freedom, in the case Covid-19 pandemic was shown in the release of routine activities that make the immune system decreased and applied it to complying government's advice related to Covid-19. While transcendence was the base of humanization and liberation that would bring human being closer to God. Patience in facing the Covid-19 pandemic would give a rising to a higher degree in the presence of the One Almighty God.

This study aims to examine the effect of Revenue Sharing Fund (RSF), General Allocation Fund (GAF), Special Allocation Fund (SAF), and Local Revenue (LR) on the education outcomes with Education expenditure as a mediator. The population of this study is the 32 provincial governments in Indonesia. This study used secondary data of the realization of local government budget, amount of number continuing schools from junior and high schools in Indonesia, and then estimated using the path analysis. The results of this study showed that: (1) the revenue sharing fund, general allocation funds, special allocation funds and local revenues positively and significantly impacted the education expenditure; (2) the revenue sharing fund, general allocation fund, and local own revenue positively and significantlyaffected the education expenditure; (3) the special allocation funds negatively affected the education expenditure; (4) the revenue-sharing fund, general allocation fund, special allocation fund, local revenue and the education expenditure positively and significantlyaffectedthe education outcomes; (5) the evenue sharing funds and general allocation funds mediated the influences of education expenditure to the education outcomes; and (6) the pecific allocation funds and local revenues have no mediating influence of education expenditure to the education outcomes. Keywords: Revenue Sharing Fund (RSF), General Allocation Fund (GAF), Special Allocation Fund (SAF), Local Revenue (LR), Outcomes in Education, Public Expenditures in Education Sector.AbstrakPenelitian ini bertujuan untuk menguji pengaruh Dana Bagi Hasil, (DBH), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Pendapatan Asli Daerah (PAD) baik secara bersama-sama maupun parsial terhadap outcomes bidang pendidikan dengan belanja daerah sektor pendidikan sebagai pemediasi. Populasi pada penelitian ini adalah seluruh pemerintah provinsi di Indonesia, total populasi sebanyak 32 pemerintah Provinsi di Indonesia. Penelitian ini menggunakan data sekunder, data sekunder yang digunakan adalah laporan realisasi APBD pemerintah daerah dan data outcomes bidang pendidikan berupa jumlah Angka Melanjutkan (AM) sekolah dari SMP/ MTs ke SMA/SMK/MA di Indonesia. Metode analisis yang digunakan pada penelitian ini adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa: (1) dana bagi hasil, dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah secara bersama-sama berpengaruh positif dan signifikan terhadap belanja daerah sektor pendidikan; (2) dana bagi hasil, dana alokasi umum, dan pendapatan asli daerah secara parsial berpengaruh positif dan signifikan terhadap belanja daerah sektor pendidikan; (3) dana alokasi khusus secara parsial berpengaruh negatif terhadap belanja daerah sektor pendidikan; (4) dana bagi hasil, dana alokasi umum, dana alokasi khusus, pendapatan asli daerah dan belanja daerah sektor pendidikan secara bersama-sama dan parsial berpengaruh positif dan signifikan terhadap outcomes bidang pendidikan; (5) dana bagi hasil dan dana alokasi umum memediasi pengaruh belanja daerah sektor pendidikan dan outcomes bidang pendidikan; dan (6) dana alokasi khusus dan pendapatan asli daerah tidak memediasi pengaruh belanja daerah sektor pendidikan dan outcomes bidang pendidikan.

Biofuels policy instruments are important in the development and diffusion of biogas as a transport fuel in Sweden. Their effectiveness with links to geodemographic conditions has not been analysed systematically in studying biogas development in a less urbanised regions, with high potential and primitive gas infrastructure. One such region identified is Gävleborg in Sweden. By using value chain statistics, interviews with related actors, and studying biofuels policy instruments and implications for biogas development, it is found that the policy measures have not been as effective in the region as in the rest of Sweden due to different geodemographic characteristics of the region, which has resulted in impeded biogas development. In addition to factors found in previous studies, the less-developed biogas value chain in this region can be attributed particularly to undefined rules of the game, which is lack of consensus on trade-off of resources and services, unnecessary competition among several fuel alternatives, as well as the ambiguity of municipalities' prioritization, and regional cultural differences. To strengthen the regional biogas sector, system actors need a strategy to eliminate blocking effects of identified local factors, and national policy instruments should provide mechanisms to process geographical conditions in regulatory, economic support, and market formation.