Collection realization of shopping budget in the year end

This study wanted to determine the factors that caused the accumulation of year-end budgets in the DP2KBP3A Bangka Regency for the 2017-2019 fiscal year. The data sources are field studies and documentation in related offices at the Bangka Regency Regional Work Unit. Based on the primary data analysis and discussion of the results, we report that the causes of budget accumulation are, among others, still more dominant, characterized by item line systems, incremental, rigid, overlapping, conflicts of interest, motives for seeking personal and group benefits, budget wastage, and does not provide benefits for improving the performance of the apparatus and public services. The factors for the procurement of goods/services related to the procurement of goods/services are the lack of knowledge about the regulations in the process of procuring goods/services, the weak management commitment of the SKPD head, and the commitment of the employees involved in the procurement of goods/services. The process of procuring goods/services and the SKPD environment is not yet conducive to coordination and teamwork. Other problems include the human resource deficit that manages finances. We hope that this result will be a valuable input for developing the following study.

Community Empowerment Synergy Model based on Parenting Programs in Reducing Numbers of Stunting in Cirebon Regency

The framework for preventing stunting can not only be carried out by government agencies but can also be implemented by public, this implies that stunting prevention is not only the responsibility of the health sector but requires the participation of all parties to contribute together in reducing numbers. Stunting in Indonesia, especially in Cirebon Regency, includes the need for change, attitudes, behavior, and mindset of society that must be changed to handle stunting as one of the efforts is through a synergy model of community empowerment parenting programs carried out synergistically and collaboratively by various institutions either by regional work units or by social organizations.

Type of Performance Measurement System and Management Commitment

This study aims to categorize the performance measurement system and management commitment of Bengkulu regional apparatus, and obtain empirical evidence of the relationship between the performance measurement system and management commitment. This study uses a quantitative approach with a survey method. Primary data was collected using a questionnaire distributed to elements of leadership and staff involved in the planning, implementation and/or supervision process at the Regional Work Units (SKPD) in Bengkulu. The results show that the SKPD performance measurement system is categorized in the worst case with management commitment in the category of getting started but limited performance. Empirically, the performance measurement system has a relationship with management commitment.

The Effect of Pressure, Opportunity, Rationalization, Gender, and Workload on The Action of Fraud

This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.

Leadership, Motivation and Work Discipline in Achieving Work Achievement; Studies on State Civil Servants at the Regional Financial and Asset Management Agency (RFAMA), Kendari City

As a Regional Work Unit (SKPD), the position of RFAMA is very vital in regional financial management so that leadership, discipline and work motivation are absolutely necessary in providing excellent service to interested parties. It's just that, the work achievement of the Kendari City RFAMA has not been published so far, so it is important to do this research. The purpose of this study was to analyze the partial influence of Leadership Style, Motivation and Work Discipline on work achievement and the simultaneous influence of Leadership Style, Motivation and Discipline on work achievement. The research sample of 60 people was taken by census or all employees. Data obtained through questionnaires and observations. The assessment instrument uses a Likert scale (1-5). The level of confidence used in the item validity test in this study was 95%. Data were analyzed by multiple linear regression using the statistical package for social science (SPSS) version 26.0 for Windows. The results showed that partially each of the Leadership Style, Motivation and Work Discipline variables had a positive and significant effect on work achievement. This means that the Leadership Style has been good and can be accepted by all employees so that it can improve work achievement in the scope of RFAMA in Kendari City. With high work morale and work motivation that is owned, will be able to improve work achievement in the scope of RFAMA Kendari City. These findings also indicate that high work discipline and enthusiasm for obeying the existing rules and being responsible for the assignments given will be able to improve work achievement in the scope of RFAMA in Kendari City. The next finding is that simultaneously the variables of Leadership Style, Motivation and Work Discipline together have a positive and significant effect on work achievement. This shows that a good Motivational Leadership Style and Work Discipline can improve work achievement of employees at the Kendari City RFAMA Office.

Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

The role of community protection institution in disaster management at West Java, Indonesia

This research aimed to establish a mechanism of evolution of community protection, identify the support of facilities and infrastructure needed in facilitating the implementation of the tasks and functions of Linmas, especially in disaster management and formulate community protection institutions that are appropriate to the needs and capacities of the regions. The research method is carried out by a qualitative approach that is using focus group discussion (FGD) based on experience and perceptions of the benefits and impacts of the community protection unit’s guidance in West Java province. The results show that the community protection institutions are needed in improving the independence of the community in tackling any disaster that is faced by an organization in which at least have the ability and skills in the field: early prevention, peace and orderly of safety fibre, health and psychologist and public and social work. The practical implication of this research is that the local government should empower the community protection unit through the regional work unit or related stakeholders in conducting training and facilitation of training and improving skills so that they can carry out their duties better.

The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment

This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.