Indonesia Conference Directory

Corresponding Author
Inggriani Elim

Institutions
Faculty of Economy and Business, Universitas Sam Ratulangi, Manado, Indonesia

Abstract
Technical guidelines on management state owned assets according government regulation number 27 year 2014 and regional regulation Talaud Islands Regency number 2 year 2012 arrange government Talaud Islands Regency to be able to implement the management state owned assets in accordance with applicable regulations. As known management stated owned assets is very important and must carefully, must doing management state owned assets as same as the applicable regulation. at regional financial and asset management agencies Talaud Islands Regency, is an assets of regional government, the use and utilized for support duties and function of regional government. Autonomy regional can manage revenue, expenditure, and asset regional. At regional financial and asset management agencies Talaud Islands Regency is one of regional government as role as use and utilized of stated owned assets same as applicable regulation. The method in research is descriptif method analysis. Location research at board of financial management and regional assets Talaud islands regency. The result of research is use has been according with applicable regulation but only three activity of utilized has been implemented.

Keywords
state owned assets, use, utilized.

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/VapyRkCegJuG

Corresponding Author
Rahmat Yuliansyah

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study is aimed to test the Effect of Local Revenue on financial performance, Equalization Funds on financial performance, and Capital Expenditures on financial performance on Regencies in West Java for Year 2013 – 2017. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use SPSS 25.00. The population from this research are Budget Realization Report of Regencies in West Java for Year 2013 – 2017. Sample was determined by purposive sampling method, and get 10 samples. The data used in this study are secondary data. Data was collected by Dirjen Perimbangan Keuangan official website: www.djpk.kemenkeu.go.id. Hypothesis testing are using partial test and simultaneous test. The result of the research shows that Local Revenue partially has positive and significant effect on the financial performance, Equalization Funds partially has negative and significant effect on the financial performance, Capital Expenditures partially has positive and significant effect on the financial performance, and Local Revenue, Equalization Funds, and, Capital Expenditures simultaneously have positive and significant effect on the financial performance on Regencies in West Java.

Keywords
Local revenue, equalization funds, capital expenditures, and financial performance

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/pCLNhFbDjPHK

Corresponding Author
Rahmat Yuliansyah

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
The purpose of this study was to determine the implementation of management of property regions/fixed assets in East Jakarta Administration City Government, Report Accountability for fixed asset management and what obstacles are encountered in the implementation of the management of regional/fixed assets, so this research will later give results about whether fixed asset management is on East Jakarta Administration City Government is in accordance with Ministerial Regulation Domestic No. 19 of 2016 concerning Technical Guidelines for the Management of Property What are the areas and constraints faced in the implementation of management. So can be useful for Property Managers (BPKAD Administrative City in East Jakarta) in an effort to pay more attention to the management of regional property/fixed assets. In this study using a descriptive-qualitative approach. In collecting data using observation, interviews, literature study, documentation, and internet searching. Data collection in this research was conducted by going down directly to the location of the study and reviewing it with studies existing library. The results of this study indicate that the management of fixed assets/property regions conducted by the East Jakarta Administration City Government the whole has been done to the maximum and in accordance with the management cycle regional property as regulated in PERMENDAGRI No. 19 years old 2016. Although not everything has been done to the maximum such as delays submission of reports at the level of goods users (SKPD), Utilization of goods regional ownership is only limited to the use and use of loans and safeguards conducted BPKAD East Jakarta City Government did not do legal safeguards. Reporting accountability to BPKAD East Jakarta Administration City Government has been implemented in accordance with applicable provisions this can be seen from the evidence of the implementation of the inventory such as the recording documents. Inhibiting factors in the implementation of the Cycle regional property management is a factor in human resources, commitment leaders, and fixed asset valuation factors.

Keywords
Management of Fixed Assets, Inventory of Fixed Assets, Factors Fixed Asset Blocker

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/gBXKAbUGC3WH

Corresponding Author
Tutty Nuryati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jl. Kayu Jati Raya No.11A, Rawamangun, Jakarta, Indonesia
* tutty_siregar[at]ymail.com

Abstract
Qualified (WDP) opinion giving from BPK to (General Election Commission) KPU indicates that the fairness of financial statement is still doubted. Just started in 2017 when KPUs financial statement obtains unqualified (WTP) opinion. One reason why BPK gave qualified opinion on governments financial statement is the inventory. The property has not yet been fully supported by adequata administration, recording, and reconciliation of state property. In managing state property (BMN), management of state assets is very important. The government have to make policies for all central and regional ministries and institutions to controlling and managing the countrys asstets, the aim is to realize good governance in implementing bureaucratic reform. Accountability in the management of state property is reflected in periodic and timely reporting of state property, which starts with the recording, classification and reporting of user power items for the semester of the fiscal year, systematically presenting them in a set of information in accordance with the provisions. The government utilizes technology by developing a central government accounting system, the Institutional Accounting System (SAI), which consists of the Accrual Based Agency Accounting System (SAIBA) and the Management and Accounting Information System for State Property (SIMAK-BMN). SIMAK-BMN is a sub-system in the form of a series of interrelated procedures that produce information on fixed assets, inventories, and others for the preparation of balance sheets and reports on State property and other managerial reports.This study aims to determine whether the administration of state property and SIMAK-BMN implementation affect the quality of KPU (Secretariat General). The result shows that they give positive effects, both partially and simultaneously.

Keywords
State Property (BMN), SIMAK-BMN, KPU, Opinion

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/UyXxQbwWu4aN

Corresponding Author
Lies Zufiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta, Indonesia

Abstract
This study is aimed to test what are the findings of the audit results on the management of Land and Building tax of rural and urban areas after submission from the Central Government has a probability of influencing the determination of opinions from the audit result of the Supreme Audit Board of The Republic of Indonesia. The population of this study is Local Government Financial Statements which has been audited by the Supreme Audit Board of the Republic of Indonesia for 2014 - 2017. Data comes from Summary of Examination Result overview for Semester I and II in 2015 - 2018. The Local Government Financial Statements taken as a sample are all Local Government Financial Statements of district and city governments throughout Indonesia added with one Provincial Government namely DKI Jakarta which does not have district and city governments. The results showed that the independent variable of audit findings of land and building tax have a negative in influencing the opinion of the examination results

Keywords
Audit Findings of Rural and Urban Land and Building Tax, Audit Opinion of BPK

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/4V9kGMBZA3Nd

Corresponding Author
Hilda Octavana Siregar

Institutions
Accounting Program, Deparement Economics and Business, Vocational School , Gadjah Mada University

Abstract
Cash and investment are two factors that can increase the financial independence of Public Health Service Agencies. This study aims to create a cash and investment model in 2030 in the Public Health Service Agencies in Kulon Progo. Financial independence in health institutions is measured by the cost recovery rate. This research is applied research to implement the Public Health Service Agencies Act. The data used in this study were the financial statements of all Public Health Service Agencies in Kulon Progo. The method used in this research was quantitative with the Auto-Regressive Integrated Moving Average (ARIMA) method in determining the model and projection of cash, investment and cost recovery rates; and descriptive regression statistical methods to determine the relationship between cash and investment with financial independence. The results of this study indicate that the average cash was Rp170.439.100,00 investment was Rp92.313.897,00 and financial independence ratio was 196% in 2030 and there was a positive correlation between cash and investment with a cost recovery rate. The results of this study can contribute to the Public Health Service Agencies in particular and Kulon Progo Regency in general

Keywords
Public Health Service Agencies, cash projection, investment projection, cost recovery rate, ARIMA

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/m3EQG286tHfv

Corresponding Author
Basyiruddin Nur

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
The aim of this study is to prove empirically the influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia. The research method is quantitative descriptive. By quantitative descriptive method, the researcher intends to analyze the relationship among variables with double regression technique. The population in this research will cover 4 provinces namely the Provinces of DKI Jakarta, Central Java, Nusa Tenggara Barat and Lampung since 2014 to 2017. Provinces of DKI Jakarta and Central Java will represent the provinces whose big amount of Revenues and Capital Expenditures. While the provinces of Nusa Tenggara Barat and Lampung will represent the provinces whose small amount of Revenues and Capital Expenditures. The following data of this study are downloaded from Government Websites and Central Agency of Statistics, namely Local Government Financial Reports and Human Development Index. This study will utilize the software of SPSS version 21. The result of the study indicates that Revenues and Capital Expenditures have positive, significant and simultanously influence to the Human Development Index

Keywords
Revenues, Capital Expenditures, Human Development Index

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/8xKqrDNVRwLn