Jurnal Otonomi & Keuangan Daerah

KEBERADAAN PASAR TRADISIONAL BERSAING DI TENGAH-TENGAH PASAR MODERN

2019-05-21T13:22:07+00:00

Abstract

The existence of the traditional market today is very apprehensive, so when compared with the modern market is very fast and very vibrant, by itself will give the impression to the traditional market conscious. In order to maintain traditional awareness, local governments need to revitalize and improve and also meet the various facilities and adequate infrastructure. Researchers are interested in doing research in this paper. Using Ujungberung in Bandung City. The market of the end of the sign is now very, very concerned and including the traditional market in the management of the city of Bandung on the bottom rank, in the sense that it is not feasible, to use or use the place of service to the community. The author conducted a study dengen title “The existence of Traditional Market Competing in the midst of modern market (case study Pasar Ujungberung) in Bandung. In this research, the researcher uses qualitative descriptive method with inductive approach, research method, where the experts want to know and know what is going on behind it. derived concrete meanings and results about the market term.

Keywords: existence, traditional markets and modern markets.

IMPLEMENTASI PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN KEMANDIRIAN DESA DI DESA PATUMBAKKAMPUNG KECAMATAN PATUMBAK KABUPATEN DELISERDANG PROVINSI SUMATERA UTARA

2019-05-21T13:32:13+00:00

Abstract

The Research entitled Implementation of Village Fund Allocation management in Increasing Village Independence in Patumbakkampung village District Patumbak Deliserdang District. With villages considered to be the spearhead of governance that is directly related to the main society in terms of public services and in realizing independence from the village itself. Observation method used by writer is descriptive qualitative method with inductive approach. Technique of data collecting through interview, observation, and documentation. The technique of analysis used is triangulation technique and using Edward George C theory (2011). This observation aims to find out the implementation of village budget allocation policy, to know the factors of inhibiting and supporting factors and to know the efforts made by the village government in achieving the objectives of implementing the policy of village fund allocation in the village Patumbakkampung Based on the results obtained during the apprenticeship of the implementation of the management of Village Fund Allocation in Patumbakkampung village that the Implementation of Village Fund Allocation in village Patumbakkampung has been running quite optimally, although there are still some sectors that still need to be addressed. To fix the shortage, the village government needs to make efforts to reform in every sector. The conclusions obtained during the apprenticeship of the Village Fund Allocation Implementation. Implementation process have been enough well enough in the village of Patumbakkampung with all the programs that have been implemented, and the suggestions that the authors provide, the village government more active again in the socialization of ADD, intensify the training on village equipment, disposition And procedures (SOPs) that have been good to be maintained and improved.

Keywords: public services, implementation, performance, independence, innovation

PRAKTIK AKUNTANSI ASET TETAP PADA PEMERINTAH KABUPATEN BOYOLALI PROVINSI JAWA TENGAH

2019-05-21T13:35:15+00:00

Abstract

The issuance of Law No. 1 Year 2004 on State Treasury requires the central government and local governments to carry out accounting related to the management of state finances. Government Regulation (PP) No. 71 Year 2010 became the basis for the enactment of accrualbased accounting practices for the government. It is interesting to examine government accounting practices since the accrual basis is applied. One of them is about accounting practices of fixed assets of Boyolali District Government. This qualitative approach aims to analyze the accounting practices of fixed assets and their conformity with accounting standards. The results show that in general the definition, classification, and practice of accounting recognition, measurement, and reporting in accordance with accounting standards. However, it needs better environmental support for better accounting practices that more detailed BAST information, re-checking each SKPD of capital expenditures and classification, and an explanation of the balance of fixed asset accounts, in particular costs and fixed asset transfers.

Keywords: PP No. 71 Year 2010, accounting practice, fixed assets.

STRATEGI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH DALAM MENINGKATKAN PENERIMAAN PAJAK RESTORAN DI KOTA CIMAHI PROVINSI JAWA BARAT

2019-05-21T13:42:33+00:00

Abstract

Restaurant tax is one of the elements contributing enough to increase local tax revenue of Cimahi City. The restaurant tax is intended as a source of financing regional development and as part of a component in the implementation of regional autonomy. Restaurants tax in Cimahi administered by the Department of Revenue Finance and Local Asset Management (DPPKAD). The high level of tax realization restaurant makes authors keen to carry out further research related to the strategy adopted DPPKAD. This research uses descriptive method with data collection through interviews and documentation. Restaurant tax collection process does not always go smoothly, sometimes encounter obstacles that come from internal or external DPPKAD. Constraints include: lack of supervision system conducted by field officers to the taxpayer, the lack of understanding of the taxpayer will be tax benefits and how the payment of taxes, the taxpayers who perform data manipulation reporting, weak law enforcement and criminal penalties, irregularities between field workers with the taxpayer, the weakness of network system/network owned by the Department of Revenue Financial Management and Asset Cimahi City and the latter is not optimal service provided Financial Management Revenue and Asset Cimahi City. Strategies or efforts to do DPPKAD to overcome these problems include: socializing restaurant tax, conduct training or training computerization, administration, and further coordination to the personnel manager of tax, proposed budget to complete the number and quality of infrastructure, expand cooperation with the public or the private sector to develop innovations that simplify services, increase cooperation with universities HR-related universities, published the massive potential of nature tourism and culinary in Cimahi City, improve the quality or the quality of service personnel to taxpayers.

Keywords: strategy, restaurant tax

MANFAAT ALOKASI DANA DESA BAGI PEMBANGUNAN DAN MASYARAKAT DESA

2019-05-21T13:45:48+00:00

Abstract

The granting of authority to manage and explore the potential sources of the region, and the authority to manage regional finances in an orderly, efficient and effective manner that becomes the main basis in local financial management, based on Law 23 of 2014, on Regional government and Law 33 Year 2004, on the Central and Regional Financial Balance. In the reform era, the village development policy, both on the development of village institutions, the development of village infrastructure and village environment and the empowerment of rural communities, the government made a policy by providing financial assistance and program assistance in each village in Indonesia, annually allocated to the State Budget of Revenue and Expenditure (APBN), in the form of Village Fund Allocation. The Village Fund Allocation is a part of the village’s financial aid, taken from the Central and Regional Budgets Fund, where 10% of the General Allocation Fund and the Special Allocation Fund received by the Regency/ City are allocated at 10% for the Village Fund Allocation Fund or better known with ADD. The Village Fund Allocation is intended for villages with villages to make a plan of needs that are intended for: 1. For the cost of rural development; 2. For community empowerment 3. To strengthen public services in the village; 4. To strengthen village participation and democracy; 5. For village officials allowances; 6. For operational village administration; 7. Do not be used for political activities or unlawful activities. So the authors are interested in conducting studies by creating a text entitled “Benefits of Allocation of Village Funds for Development and Villagers“ This paper is reviewed from the literature review, with the authors taking data from reading books and documents related to the Village Fund Allocation and the current legislation, with the intent and purpose of the authors want to know more about the benefits of funds allocation of village funds for development and village communities.

Keywords: benefits. ADD, development,villagers.