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Alief Faza Anugerah; Hero Priono

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to analyze and determine the effect of Regional Original Income (PAD), Regional Expenditure and Regional Financing on the Economic Growth of the Regional Government of Pasuruan City. This study uses a quantitative approach. The sample method used is the Saturated Sampling method. The data used in this study is secondary data consisting of Economic Growth in Pasuruan City, the data obtained from the Pasuruan City BPS website and Budget Realization Report data obtained from the official website of Pasuruan City. Analysis of the data used in this research uses multiple linear analysis which is processed using the SPSS application. The results of this study show that partially there is no influence between Regional Original Income (PAD), Regional Expenditures, and Regional Financing on the Economic Growth of Pasuruan City.    

Jayantri Ribunu; Rafika Nur; Nur Insani

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

The purpose of this writing is to identify, study and analyze procedural diversion for children in conflict with the law in the Juvenile Criminal Justice System. In this paper the author uses the normative juridical method. In the conclusion of the discussion, children who are in conflict with the law are considered as legal subjects who are not competent and do not understand what they are doing. Investigation of child cases is carried out by investigators appointed by Decree of the Head of the Indonesian National Police or other officials appointed by the Head of the Indonesian National Police. If the Diversion succeeds in reaching an agreement, the Investigator will submit the Minutes of Diversion along with the Diversion Agreement to the head of the district court for stipulation. Meanwhile, if the Diversion process fails, the Investigator must continue the investigation and transfer the case to the Public Prosecutor by attaching the Minutes of Diversion and minutes of community research. Arrested children must be entrusted to the LPKS. The cost for each child placed in the LPKS is borne by the budget of the ministry that administers government affairs in the social sector. The role of diversion as an effort to protect the rights of children's rights is expected to solve the problems of children who are in conflict with the law. When a child is faced with a formal criminal justice process, it is certain that the child will lose his freedom. By diverting, the freedom of children is still guaranteed, and the deprivation of independence for them can be avoided. Diversion is a very meaningful effort to provide protection for children who are in conflict with the law so that they can fulfill the basic rights of children.

Karolus Belmo

Jurnal Riset dan Inovasi Manajemen 2023 International Forum of Researchers and Lecturers

Lamaholot Larantuka Private Vocational School is an educational unit located in Lewoloba Village, Ile Mandiri District, East Flores Regency. As an Educational Institution, every activity carried out at the Lamaholot Private Vocational School is directed to achieve the school's vision and mission. To achieve the vision and mission, Lamaholot Larantuka Private Vocational School must pay attention to the elements of education management, namely curriculum management, student management, facilities and infrastructure management, public relations management, personnel management, and financial management. From the results of the initial research on the management elements above, it was found that phenomena/problems related to financial management had not been managed effectively. This was reinforced in the 2020 and 2021 School Activity and Budget Plans (RKAS), where it was found that several activity plans could not work because there was no reconciliation between targets and budget realization. The research objective to be achieved is that the researcher wants to know and explain the financial management of the Lamaholot Private Vocational School Larantuka based on the principle of the effectiveness of school financial management. In this study, the data collection techniques used were observation, interviews and document studies. While the data analysis technique used to find out and explain the problems at the research location is descriptive qualitative with a school financial management approach which includes (a) school financial management planning at SMKs; (b) implementation of school financial management at SMK; (c) evaluation and accountability of school financial management; and (d) analysis of the effectiveness of school financial management in SMK. From the results of the study it was found that the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2020 was in the range of 99.52%. It means effective. Meanwhile, the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2021 is in the range of 99.29% and is said to be effective. Based on the results of this study, the researchers concluded that the effectiveness level of financial management at the Lamaholot Larantuka Private Vocational School for the 2020 and 2021 fiscal years has reached the effective category because it is in the 90% - 100% category.

Cindhy Atika Rahmawati; Eko Wahyudi

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

Elderly prisoners are classified as a special vulnerable group because at that age they have decreased immunity and physical weakness so special treatment is needed. Correctional Institution must be able to fulfill the rights of elderly prisoners while they are serving their sentences. The purpose of this research is to find out the implementation of guidance for elderly prisoners and the obstacles faced by the Surabaya Class 1 Correctional Institution. The type of this study is empirical legal research. The results showed that the guidance for elderly prisoners at the Surabaya Class 1 Correctional Institution has not been running optimally.. This is due to budget constraints from the government, lack of human resources, insufficient infrastructure, the covid-19 pandemic, lack of support from the families of prisoners, and the difficulties of marketing the work products of prisoners. But with these obstacles, various kinds of efforts can be made to handle the problem

Sabrina Fitri Jasmine

Jurnal Pendidikan, Bahasa dan Budaya 2023 Pusat Riset dan Inovasi Nasional

The high cost of education in Indonesia makes it difficult for people from the middle to lower economic classes to continue their education to a higher level. Due to budget constraints, many students decide not to continue their education to a higher level. The Indonesian government seeks a solution to deal with this problem by providing a financial assistance program in the form of KIP-K scholarships to outstanding students from the middle to lower economic classes. The KIP-K scholarship program also seeks to develop quality human resources. One of them is registered in the Education Management study program at Surabaya State University. The purpose of this study was to determine whether the provision of KIP-K scholarships has an impact on the academic performance of Surabaya State University students class of 2021 enrolled in the Education Management study program. This study uses quantitative research methods with data collection techniques in the form of questionnaires. Data analysis techniques use normality test calculations, T tests and simple regression analysis. The results of the study state that there is an influence between the provision of KIP-K scholarships on the learning achievement of Surabaya State University Education Management students class of 2021, with a coefficient value of 54.1%.

Becdivanto Trianjas Hutomo Aji; Reni Yendrawati

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

Rinto Hasrat Budi Lase; Febryandhie Ananda

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of Economic Growth and General Allocation Fund on the Capital Expenditure Budget in part and simultaneously from districts/cities in West Sumatra Province for the 2018 – 2021 period. The data used are secondary data from the Central Statistics Agency (BPS) of West Sumatra, quantitative collection data methods and analysis techniques used are panel data regression. Before that, a classical assumption test was carried out to find out a good model in statistics, then a hypothesis test was carried out using the t test and the f test. The research showed some of the influence of Economic Growth (X1) and the General Allocation Fund (x2) on the Capital Expenditure Budget (Y). The result found is that Economic Growth (X1) has not had a positive effect on the Capital Expenditure Budget (Y) while the General Allocation Fund (X2) has a positive effect on the Capital Expenditure Budget (Y).

Hardi Fardiansyah; Rio Christiawan; Tuti Widyaningrum

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

The lowest echelons of society have been affected by the global spread of the coronavirus epidemic, which has infected people from all walks of life and altered regional lives and cultural practices. In addition to causing a recession in the national economy, this issue has also decreased peoples' purchasing power and ability to withstand the rising cost of living.This study outlines the efforts made by the Bandung Regency government to provide good guarantees for street children through preventive measures, financial education assistance, fostering enthusiasm and shelter supervision, developing regulations and policies, and providing freedom of choice for street children in the medium term through playing, direct support, approaches to tackling social issues, and suggestions for revenue management. the enhancement of human resources, research into the growth of street children, and evaluation of good street child conduct are all attempts to better society.The problem is that because of spiritual issues, many of them try to escape and destroy necessities of life. Despite having a sizable state budget, it is impossible to employ street children in suitable jobs. Additionally, there is still a dearth of assistance and backing from many organizations.

Misra Sarumaha; Annisa Annisa

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

Tri Lestari Hadiati; Agus Siswanto

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

The political policy of the local government in establishing the Regional Revenue and Expenditure Budget (APBD), is an Annual Financial Plan (RKT) prepared by the local regional government and jointly approved by the Regional Head (KDH) and the Regional People's Representative Council (DPRD). There are certain obstacles such as the emergence of executive dominance or legislative domination in designing, discussing and approving the APBD. The purpose of this study is to analyze the political policy model of the local government (Grobogan Regency) in determining the APBD. This study uses a qualitative method whose analysis is descriptive. Researchers use naturalistic and normative juridical approaches. The data used are primary and secondary data. Data collection techniques using interviews, observation and documentation. Data analysis techniques go through four stages, namely gathering information, data reduction, data presentation, and drawing conclusions. The results of this study conclude the political policy model of executive domination that occurred in Grobogan Regency. Facts on the ground show that the political policies implemented by the Grobogan Regency DPRD have the authority to approve the RAPBD determination, as well as the authority to reject the proposed RAPBD through the factions in the DPRD. However, this rejection never occurred during the research period (2021-2022). Even if this can be done when the DPRD has valid data regarding irregularities committed by the Regional Government. This diametrical position and role relationship is because there are legal consequences if the RAPBD is rejected by the DPRD. The legal consequence is that the implementation of government activities in the institution cannot be carried out properly and it will also have fatal consequences for slowed development in its territory. However, in the end, the DPRD, through a plenary meeting, even though it was difficult, had to give approval for the determination of the APBD, which paid little attention to benefits for the community.    

Indah Cahyanti, Riska; Fadli, Sofiansyah; Fahmi , Hairul; Fauzi Zulkarnain, Mohammad; saikin, Saikin

Jurnal Pengabdian Bersama Masyarakat Indonesia 2023 CV. Aksara Global Akademia

The general reality that occurred in the budget realization and performance reporting system in Central Lombok Regency before E-Monev was put into practice was that the process was very slow, complicated, and very convoluted, not infrequently even very tiring. Reports that should be done in one day may take one week, two weeks or even one month. To expedite the reporting or monitoring process, Bureaucratic Reform (RB) efforts were made by developing online-based systems and applications called E-Monev. E-Monev is an instrument for monitoring, evaluating and controlling budget realization and performance which is used to collect data and information on monitoring results. This web-based application makes it very easy for employees to record budget realization and performance while in the office, such as filling in and changing work plans, filling out sub-activities, and there are other forms provided for reporting according to their respective duties and roles. What is expected from this web-based application is that employees can use the application as well as possible and can facilitate work and help company performance, especially in the field of Human Resources, to be faster, better and more practical.

Rosmayati, Irma

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2023 CV. ALIM'SPUBLISHING

This service activity aims to meet the knowledge needs of the staff of the Government of Pananjung Village, Tarogong Kaler District, Garut Regency and related institutions that take shelter within it. The teaching material provided is in the form of Training on Making a Budget Plan (RAB). The activity was held in the Pananjung Village Hall using the Learning by Doing method. The outputs produced for the participants are training modules, training programs in the form of Microsoft Excel, material price lists, work wage price lists. The results of the training will provide ease of communication in proposing regional development between residents (applicants) and the Pananjung Kelurahan Government (manager).

Silalahi, Radika; Hutagalung, Jeniusman Ahmad; Simatupang, Sahat

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

Rika Susanti; Arsa Arsa; Ahsan Putra Hafiz; Rohana

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This research was conducted to find out whether the new Sengki village government was economical, and to develop community economic empowerment infrastructure. This research method uses a qualitative method which originates from the Sengkatan Baru village office, sub-district. Mersam District. Batanghari. The results of the research conducted by the researchers concluded: 1. The planning stage of Village Fund Allocation in the village of Rambahan is in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community. However, the lack of participation of the Sengkuti Baru village community in the deliberations on the Determination of the Use of the Village Fund Budget resulted in several parties having different opinions. 2. The implementation of the Village Fund Allocation (ADD) for the empowerment of rural communities is appropriate from an Islamic economic viewpoint, because it has applied the ta'awun principle and the shura principle quite well according to the Islamic perspective. 3. The use of the village fund budget in Seangkati Baru Village, Mersam District, can be seen from the success of the financial performance of village funds in Rambahan Village for 2019-2021 in the like category, based on the category and proportion of each statistical statement, the average is in the good category and the percentage above 60% until it reaches below 80% success.

Aisah, Nurul; Hermansyah, Doni; Ismawar , Bawono

Adi Widya: Jurnal Pengabdian Masyarakat 2023 Lembaga Penelitian dan Pengabdian Masyarakat

This Community Service aims to increase knowledge and skills in planning, compiling and managing Islamic finance for students of MAN 2 Karanganyar. The students of MAN 2 Karangayar are Generation Z who play a role in this nation. The problem faced by partners is the first, limited knowledge of sharia-based financial planning. Second, the lack of skills and ability to prepare budgets for sharia-based financial management. The solutions to these problems include: first, training to increase knowledge about sharia financial planning. Second, training in preparing an ideal budget. It is hoped that with this solution, MAN 2 Karanganyar students will be able to plan and budget for Islamic financial management so that they do not have a lifestyle with the desire to follow a trend that is currently rife or developing which can lead to hedonism and other detrimental traits. The output of this activity is increasing knowledge and increasing skills in preparing personal budgets for sharia financial management by partners.

Bahiizza Shadrina Zhafarin; Haikal Ghifary; Putri Andini Novianti; Novita Dwi Istanti

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Universal Health Coverage (UHC) is used as an important issue for both developed and developing countries. The purpose of this UHC is to protect the health budget for the community so that their needs and welfare can be met. UHC is given to all people, whether they are able or not economically able. One of the reasons why Indonesia's health quality is still not good is the cost of health services which are considered expensive. Therefore, the UHC program in Indonesia is quite important to deal with this problem. This study aims to analyze the effectiveness of implementing UHC in improving health services in Indonesia. The research design used in this study was a literature review using Google scholar and Pubmed to search for previous related articles. The criteria for related articles used are those published from 2019-2023 and a total of 6 journals have been collected. Based on the six related journals, the results show that UHC appears to be effective in improving the quality of health services in Indonesia. Universal Health Coverage System (UHC) Plan The UHC system has been modified by the government to meet the conditions and goals of a professional, efficient, effective and long-term National Health Coverage. the embodiment of UHC goals carried out by Indonesia, namely the implementation of the National Health Insurance (JKN) which is a concrete step embodiment of the National Social Security System (SJSN).

Khoirunnisa Ghefira Yusrani; Putri Regita Miolda; Keren Stelin Maliangkay; Resa Listiani; Syalisa Syabil +3 more

Jurnal Riset Rumpun Ilmu Kesehatan 2023 Pusat riset dan Inovasi Nasional

The hospital is an important organization and is engaged in providing health services  that focus not only on medical service issues but also on non-medical service issues. The hospital guarantees the availability of medical devices to the availability of equipment that can affect the  quality of health services provided, including patient satisfaction. Therefore the purpose of this  study is to determine the analysis of the procurement of medical equipment logistics in hospitals.  The method used in this research is literature review from seven national journals obtained using  online database facilities via Google pages scholar and researchgate. The selected journal is based on its publication published from 2018-2023. The research results show that the analysis of logistics planning and procurement activities of medical devices in several hospitals in Indonesia  have various differences. The difference consists of hospitals that already have a plan logistics is good and some are not running perfectly. Procurement of medical devices that have not been good  due to several factors, one of which is an inadequate budget. So that management or logistics  management of medical devices is needed in hospitals so that medical devices are always available  in accordance with quality standards hospital health. 

Choirul Amin; Ery Ashary

Jurnal Suara Pengabdian 45 2023 LPPM Universitas 17 Agustus 1945 Semarang

In the residential area of ​​RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City, many people have vehicles, especially 4-wheeled vehicles, which cannot be accommodated in their yard due to limited land or plots owned. On the other hand, there are public facilities at RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City which are neglected and not utilized which are later expected to become communal parking areas for community members. The goals of community service related to the design and RAB of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City, include: creating a functional and good shared parking area so that residents' vehicles are no longer parked in the neighborhood road area, so that it will participate in organizing and beautifying and improving the quality of the environment. The method used in community service related to the design and RAB of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City is through field surveys or locations where the data is then collected, designed or designed, then a budget plan is made or WED. The expected results of community service related to the design and RAB of communal parking spaces consist of 3 things namely: first the participative level of the community towards their environment, secondly the design drawings of representative communal parking spaces, thirdly the budget plan or RAB to carry out the construction of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City. The output of community service related to the design and RAB of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City is in the form of a report containing pictures and RAB which will be submitted to the community in the neighborhood and to LPM UNTAG Semarang as evidence administrative responsibility.

Daniel Sitorus; Ramadiah Hanum; Jeniusman Hutagalung

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

This study aims to describe the financial budget analysis at the Central Tapanuli Regency Transportation Service. A qualitative and quantitative descriptive approach is used in this study using a case study design. The data source for this study used purposive sampling, in which researchers took samples for data sources based on Sources of Funds and Users for the 2019-2021 FY and people who are considered to know best about what researchers expect. Data obtained through observation, interviews and documentation. Data analysis was carried out using the steps of data collection, data presentation, data analysis and drawing conclusions. The conclusion of this study, it was found that the financial budget analysis at the Central Tapanuli Regency Transportation Service. The Department of Transportation of Central Tapanuli Regency has a Financial Budget Analysis, namely in the form of a Budget Activity Plan starting with drafting a budget for the needs of the activities of the Central Tapanuli Regency Transportation Service. An accountability report prepared by the Central Tapanuli Regency Transportation Service regarding recipients and financial expenditures

R. Naning Sri Hadiyani; Apri Budianto

Jurnal Riset dan Inovasi Manajemen 2023 International Forum of Researchers and Lecturers

This research is motivated by the results of preliminary observations that the Delegation of the Regent's authority to the Sub-district Head has not been running optimally. The improvement of public services is still not optimal. Limited facilities/infrastructure in the sub-district. The number of employees in the sub-district is still limited. Not all SKPDs that delegate authority have technical instructions for the implementation of the delegation of authority by the sub-district. The method used is a qualitative descriptive research method. The sampling technique uses a purposive sample technique, thus the sample in this study was 5 people. The data collection technique uses a questionnaire. The results of the study obtained are as follows: The Effectiveness of the Delegation of Part of the Regent's Authority to the Sub-district Head in Improving Public Services (Regent Regulation Number 18 of 2010 Concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head) has been implemented well, especially in the implementation of aspects of licensing, recommendations, coordination, coaching, supervision, facilitation, and implementation. The implementation of Public Services according to Regent Regulation Number 18 of 2010 concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head has been implemented well, such as in terms of service procedures, service time, service costs, service products, service facilities and infrastructure, and the competence of service officers. The obstacles faced by the Sub-district Head in the effectiveness of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the Sub-district in Ciamis Regency are Limited budget; Lack of facilities and infrastructure to support public services; Lack of human resources; Many human resources do not yet have competence; Lack of public awareness to make permits; not all technical instructions have been made regarding the delegated authority; There are still requirements that must be completed at the Regency level, whether permits must be made immediately at the sub-district, so that it hinders the completion process and the completion time becomes long. Meanwhile, the results of observations show that the number of service providers is still very limited, where each officer has their own main duties and functions. Efforts made by the Sub-district Head to overcome obstacles in the implementation of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the sub-districts in Ciamis Regency, are to increase the budget; complete and improve facilities and infrastructure to support services to the community; propose additional human resources; improve human resource competency through coaching and training; increase public awareness to make permits through socialization; request clear technical instructions regarding the delegated authority; in the completion process and completion time are made easier by assigning district employees to carry out services in the sub-district.