Judul Jurnal : Analisis Pengaruh Lingkungan Strategi, Budaya, dan Perencanaan Strategi terhadap Kinerja Perusahaan Daerah (Studi Kasus Perusahaan Daerah Air Minum (PDAM) di Sulawesi Selatan)

Kategori : Jurnal Akuntansi Sektor Publik (ASP) – SNA 13

Penulis : Mediaty (Staf Pengajar Fakultas Ekonomi Universitas Hasanuddin)

 

ABSTRAK

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dan kejelasan tentang fenomena pengaruh lingkungan strategis, budaya, dan perencanaan strategis terhadap kinerja waterwork kota dalam metode Sulawesi.The Selatan diikuti adalah penelitian survei. Jenis penelitian ini adalah deskriptif-verifikasi. Untuk menguji hipotesis model persamaan struktural dan Kuadrat Terkecil Parsial telah digunakan.

Hasil penelitian menunjukkan bahwa (1) lingkungan strategis tidak memiliki pengaruh positif dan signifikan langsung terhadap perencanaan strategis PDAM Kota di Sulawesi Selatan. (2) Budaya memiliki pengaruh positif dan signifikan terhadap perencanaan strategis PDAM Kota di Sulawesi Selatan (3) lingkungan strategis memiliki pengaruh positif dan signifikan langsung terhadap perencanaan strategis PDAM Kota di Sulawesi Selatan.. (4) Budaya memiliki langsung positif dan pengaruh signifikan terhadap kinerja PDAM Kota di Sulawesi Selatan. (5) Perencanaan strategis memiliki pengaruh langsung positif dan signifikan terhadap kinerja PDAM Kota di Sulawesi Selatan (6) lingkungan strategis memiliki pengaruh tidak langsung terhadap kinerja PDAM Kota. di Sulawesi Selatan oleh tidak diterima (ditolak) perencanaan strategis (7) Budaya. memiliki pengaruh tidak langsung terhadap kinerja PDAM Kota di Sulawesi Selatan dengan perencanaan strategis.

Implikasi dari penelitian ini adalah bahwa perencanaan strategis dapat memiliki pengaruh lebih besar pada kinerja perusahaan. Oleh karena itu manajemen dan perencana strategis perlu mengamati lingkungan strategis dalam cara yang jauh lebih komprehensif dalam upaya mereka untuk membuat rencana strategis dari apa yang biasanya sedang dilakukan.

Kata kunci: kinerja dari tata air kota, lingkungan strategis, budaya, dan perencanaan strategis

Hipotesis :

  • HIPOTESIS 1: Lingkungan strategis berpengaruh posistif terhadap perencanaan strategi.
  • HIPOTESIS 2: Budaya berpengaruh positif terhadap perencanaan strategis PDAM di Sulawesi Selatan.
  • HIPOTESIS 3: Lingkungan strategi berpengaruh positif terhadap kinerja PDAM di Sulawesi Selatan.
  • HIPOTESIS 4: Budaya berpengaruh positif terhadap kinerja PDAM di Sulawesi Selatan.
  • HIPOTESIS 5: Perencanaan strategis berpengaruh positif terhadap kinerja PDAM di Sulawesi Selatan.

Kesimpulan
Berdasarkan hasil analisis dan pembahasan dari penelitian ini, maka dapat dikemukakan beberapa kesimpulan antara lain;

  • Pertama, secara simultan lingkungan strategis yang terdiri dari lingkungan politik-hukum, lingkungan ekonomi-sosial, teknologi, budaya, dan perencanaan strategis berpengaruh secara positif dan signifikan terhadap kinerja PDAM di Sulawesi Selatan perspektif balance scorecard.
  • Kedua, secara parsial lingkungan strategis yang terdiri dari lingkungan politik-hukum, lingkungan ekonomi-sosial, dan teknologi berpengaruh secara positif, dan signifikan terhadap kinerja PDAM di Sulawesi Selatan, namun lingkungan strategis berpengaruh secara positif dan tidak signifikan terhadap perencanaan strategis. Dengan kata lain lingkungan strategis berpengaruh terhadap kinerja perusahaan, namun pengaruhnya tidak secara langsung melainkan melalui rumusan-rumusan perencanaan strategis.
  • Ketiga, hasil penelitian ini memperkuat kebenaran banyak teori sebelumnya yang mengatakan bahwa organisasi sektor publik menghadapi turbulensi yang sangat kompleks menyangkut perubahan lingkungan sosial, ekonomi, politik dan hukum sehingga menuntut perumusan dan penyusunan perencanaan strategis yang selalu mengembangkan berbagai strategi yang efektif dan efisien untuk memperbaiki organisasi secara terus-menerus (continuous improvement). Fakta tersebut dapat diketahui dari hasil penelitian ini yang menemukan lingkungan strategis berpengaruh tidak langsung terhadap kinerja PDAM di Sulawesi Selatan melalui perencanaan strategis.
  • Empat, hasil penelitian ini menemukan bahwa ternyata budaya pada PDAM di Sulawesi Selatan berpengaruh secara positif, dan signifikan terhadap kinerja PDAM di Sulawesi Selatan, melalui perencanaan strategis. Hal ini berarti bahwa budaya berpengaruh terhadap kinerja perusahaan, namun pengaruhnya tidak secara langsung melainkan melalui rumusan-rumusan perencanaan strategis.

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Kebutuhan Investor dan Kreditor Atas Informasi dalam Pelaporan Keuangan Pemerintah Daerah

Armel Yentifa (Politeknik Universitas Andalas)

Dr. Yurniwati, SE, M.Si, Ak (Fak. Ekonomi Universitas Andalas)

Suhanda, SE. M.Si, Ak (Fak. Ekonomi Universitas Andalas)

[Jurnal Akuntansi Sektor Publik – SNA 13]

The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Respondents in this research are the investors and creditors as one of the main user groups of the governmental financial reports. The respondents are 43 company and 20 bank in West Sumatera. Data are collected by a survey method. Questionnaires are distributed by both directly and email.

The statistic method used in testing the hypothesis is descriptive statistic. Comparison between the rules of the governmental financial reports and the investors and creditors information needs of the governmental financial reports is done by using content analysis. An additional analysis is conducted in order to know the influences of respondents’ characteristics towards the user information needs of the governmental financial reports by using Multivariate Analysis of Variance (MANOVA).

The result indicates that the financial information, economic information,the compliance to the rules, performance, planning and budgeting, and narrative information are strongly needed in the governmental financial reports. Having been compared with the rules of the governmental financial reporting in The Government Regulation No. 24, 2005 (Government’s Standard of Accounting) and The Regulation of the Minister of Domestic Affairs No. 13, 2006, the rules of the governmental financial reporting did not completely accordance with the user needs. Meanwhile, the MANOVA result indicates that the characteristics of respondents, i. e. the education level (senior high school, diploma, undergraduate and graduate) and the education background (accounting and non accounting) significantly influence the investors and creditors information needs of the governmental financial reports.

Key words: user information needs of the governmental financial reports, investors, creditors

In an effort to create a transparent and accountable governance of course there is a guarantee that any information or important events recorded properly the activities of government with a clear sizes and can be summarized through the accounting process in the form of financial reporting, where we can see everything that happened in in these entities, namely the government. Ryan et al. (2002) in Mulyana (2006) which states that there are two commonly accepted goals of the government’s annual reporting of accountability (accountability) and decision usefulness (decision making). This matching is also expressed in the SAP (2005) paragraph 10, that the general purpose financial statements also have predictive and prospective role, providing useful information to predict the magnitude of resources needed for ongoing operations, the resources generated from continuing operations, as well as the associated risks and uncertainties.

But according to several studies that have been done was the information contained in government financial reporting is not used in decision making. In Sweden the politicians and senior government managers are not using accrual accounting information presented in the government financial reporting (Paulsson, 2006). Meanwhile, in Italy the user is also not utilize accounting information administration (Steccolini, 2002). Similarly, in Indonesia, the head SKPD not optimally utilize the information contained in government financial reporting (Fontanella, 2010).

There are many factors that affect the user in utilizing the Government’s financial reporting. The study in Sweden shows that the user does not use the information contained in the government’s financial statements because of the heavy workload and their lack of accrual accounting information is available (Paulsson, 2006).

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Determinasi Hubungan Pengetahuan Dewan tentang Anggaran dengan Pengawasan Dewan pada Keuangan Daerah (APBD) (Studi Empiris pada DPRD Se-Karesidenan Kedu)

Yulinda Devi Pramita

Lilik Andriyani

Universitas Muhammadiyah Magelang

Abstract

This research examines the influence of organizational commitment, accountability, public participation and transparancy of public policy on the relationship between knowledge about the budget with the control board of the council on local finance (budget). The problem is whether the council in carrying out its oversight functions over the board due to the knowledge about the budget because council members are generally depart from the political (party) or more caused by other problems. Sample of research using purposive sampling that is a member of the board of the Commission for Economic, Financial and Legislative Budget Board of the City and County area as Kedu Residency. The number of respondents of this study were 99 copies or 67%.

The results prove the relationship between knowledge about the budget with the control board of the council on local finance are influenced by organizational commitment, accountability and public participation. While the transparency of public policy does not affect the relationship between knowledge about the budget with the control board of the council on local finance. Therefore this study sported anothetr studies before.

Keywords: Organizational Commitment, Accountability, Public Participation, Transparancy in Public Policy, Scientific Council on Budget and Financial Control Area (Budget)

Reform has brought changes to the system of political, social, community and economy, giving rise to the diverse demands of good governance. One of the reform agenda that is the existence of financial decentralization and regional autonomy. Law no. 32 and 33 in 2004 is a milestone in the early implementation of regional autonomy and the initial process of regional financial budgeting reforms in Indonesia. Law no. 33 of 2004 Article 1 paragraph (2) states that local government is the operation of government affairs by the regional government and parliament according to the principles of autonomy and the duty of assistance to the principle of autonomy within the system and the principle of Republic of Indonesia as defined in RI State Constitution in 1945. It is highly implications for the changes in the system of decision-making related to resource allocation in the budget of local governments such as budgets (Ritonga, 2009) and the legislative and executive relations in the region. Parliament is expected to be more active by the board of capturing the aspirations of developing in the community later adopted in various forms of public policy in the region jointly Regional Head (Regent or Mayor).

Autonomy, real, responsible for bringing changes in the pattern and system of supervision and inspection. Changes in the pattern of supervision related to the flexibility given to local governments to regulate and manage his own household, it would require the area of ??financial management that is able to control the financial policy of regional economic, efficient, effective, transparent and accountable. Government Regulation Number 58 Year 2005 regarding Regional Financial Management, section 132, declared Parliament to supervise the implementation of local regulations regarding the budget.

The legislative body has three general functions: (1) the legislative functions (functions make regulations), (2) budget function (function to compile the budget), and (3) oversight function (function to oversee the performance of the executive). This study will discuss the functions of supervisory boards in the budget starting from the preparation, implementation and evaluation of budget reporting to the executive branch do. The issue is whether the council in carrying out oversight functions on a regional finance (budget) due to the council about the budget given the knowledge of board members generally depart from the political (party) or more caused by another factor. In addition, whether organizational commitment, accountability, public participation, and transparency of public policy will affect the relationship of knowledge to the council about the budget oversight council on regional finance (budget).

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, POLITIK PENGANGGARAN, PERENCANAAN DAN INFORMASI PENDUKUNG TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS DI LINGKUNGAN PEMERINTAH KOTA TANJUNGPINANG

Arniati

Politeknik Batam

Imelda

Universitas Maritim Raja Ali Haji

Ely Kartikaningdyah

Politeknik Batam

ABSTRACT

The Purpose of this research is to influence the Capacity of Human Resources, The Political Budgeting, The Planning Factor, and The Factor Supporting of Information toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) sand Plafond of Temporary Budget (PPAS) in the city of Tanjungpinang.

Sample in this research is Budgeting of Committee Agency (DPRD), Head of SKPD, Head of Area, Head of Section, Head of Sub Part, Head of Sub Area and Staff that related to arranging Budgeting of SKPD. Getting of data by using purposive sampling, where total respondent this research 106 peoples. Collected data with disseminated of questioner method to every SKPD in Tanjungpinang city. Analysis was used to test the impact by using linear Regression to every variable.

Result of the research refer that First, Capacity of Human Resources not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.823 (82.3%) and Y2 = 0.088 (8.8%). Second, The Political Budgeting not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.716 (71.6%) and Y2 = 0.918 (91.8%). Three, The Planning Factor not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.313 (31.3%) and Y2 = 0.514 (51.4%). And Four, The Factor Supporting of Information not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.487 (48.7%) and Y2 = 0.829 (82.9%).

Key Words: Capacity of human resources, political budgeting, planning, supporting information, synchronization, the local government annual budget (APBD) document, general budget policy and the priority (KUA) and plafond of temporary budget (PPAS).

Public sector budgeting associated with the process of determining the amount of funds allocated for each program and activity in monetary units. The budgeting process begins when a public sector organization strategy formulation and strategic planning has been completed. Stage budgeting is very important because the budget is not effective and not performance oriented will be able to thwart the plans that had been developed. Public sector budget is an instrument of accountability for the management of public funds and implementation of programs funded from public money (Mardiasmo, 2005:61). Based on the Regulation of the Minister of Home Affairs (Permendagri) No. 13 in 2006, budgeting integrated (unified budgeting) is the preparation of annual financial plan is carried out in an integrated manner for all types of government spending in order to carry out activities that are based on the principle of achieving the efficiency of allocation of funds.

Budgeting mechanism has been provided in a number of legislations, including the Act (Act) No.. 32 of 2004 on Regional Government on the amendment of Law No.22 of 1999, Government Regulation (PP). 58 of 2005 concerning Financial Management, and Permendagri 13 of 2006 on Guidelines for Financial Management who later underwent revision became Permendagri No. 59 of 2007 concerning Amendment Permendagri 13 of 2006 on Guidelines for Financial Management, Permendagri No.32 of 2008 on Guidelines for Preparation of Budgetary Expenditures in 2009. Budgeting mechanism involves the various parties who have different backgrounds both in the level of understanding of the budget and of interest to the budget.

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PENGARUH MORAL REASONING DAN SKEPTISISME PROFESIONAL AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH

Dra. Indira Januarti,MSi,Ak

Faisal,SE,MSi

[Jurnal Akuntansi Sektor Publik – SNA 13]

Abstract

This study examines the relationship between moral reasoning, professional skepticism and audit quality due to the financial statement of local government. Audit quality is measured by extent the instrument of previous studies. Moral reasoning is proxied by Multidimensional Ethics Scale that developed by Cohen et al (1996). The Hurtt Professional Skepticism Scale (2007) is utilized to measure professional skepticism. 120 The Government Auditors from BPK Pusat, BPK Perwakilan Kalimantan Barat and Sulawesi Selatan are used as a sample.

The result of this study failed to demonstrate the relationship between moral reasoning and audit quality. However, this study finds the evidence that professional skepticism is positively related to audit quality.

Keywords: moral reasoning, professional skepticism, audit quality, auditor

Reform of financial management area has been marked by the issuance of Law No. 22 Year 1999 regarding Regional Government, Law No.. 25 of 1999 on Financial Balance between Central and Local Government, Law Number 17 Year 2003 on State Finance, Law No. 1 of 2004 on State Treasury, Law Number 32 Year 2004 on Regional Governance and Law Number 33 Year 2004 on Fiscal Balance between Central and Local Government, Government Regulation Number 24 Year 2005 on Government Accounting Standards and Government Regulation Number 58 Year 2005 regarding Regional Financial Management opens vast opportunities for regions to develop and build the area in accordance with their needs and priorities one. As the operation then Minister of Home Affairs has issued a Regulation of the Minister of Home Affairs No.. 13, Year 2006 on Regional Financial Management.

With the enactment of the Act mentioned above have consequences for the region in the form of accountability for the allocation of funds held in an efficient and effective, the district / city or province is required to publish financial statements as a liability has been the end of the fiscal year and shall be audited by the BPK. The process of audit of financial statements in line with local government start and the enactment of Government Regulation Number 24 Year 2005 regarding the Governmental Accounting Standards (SAP).

Supreme Audit Agency (BPK) as one of the high state institutions, holds a strategic role in assessing local government financial databases must address satisfying. The assessment process is done by examining the reports of local government accountability in the form of Local Government Finance Report (LKPD). To improve the quality of audits, BPK has published the State Auditing Standards (SPKN) in accordance with the Regulations of the State Finance of the Republic of Indonesia No.. 1 of 2007.

From the results of BPK audit of 344 LKPD in 2005, the results show as much as 5.23% LPKD received an unqualified opinion (WTP / unqualified), 84.6% with the exception of obtaining reasonable opinion (WDP / qualified), 2.33% to obtain the opinion of unnatural (TW / adverse) and as much as 7.86% gain opinion does not give an opinion (TMP / disclaimer). Not much different, for the year 2008, the year of 293 LKPD CPC is checked, as many as 8 or 2.73% LPKD given an unqualified opinion (WTP), 217 or 74% LPKD given reasonable opinion with the exception of (WDP). A total of 21 LPKD or 7.16% did not get a fair opinion (TW) and 47 or 16% gain LPKD opinion does not give an opinion (disclaimer / TMP).

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