scholarly journals Public Sector Asset Management in the Government of Indonesia: A Case Study in Minahasa Regency

2021 ◽  
Vol 13 (2) ◽  
pp. 195-205
Author(s):  
Victorina Z. Tirayoh ◽  
Lady D. Latjandu ◽  
Harijanto Sabijono ◽  
Christoffel M. O. Mintardjo

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Reyfando Bilgery Mangarey ◽  
Gabriela Nikita Mose ◽  
Lintje Kalangi

Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting


Author(s):  
Nicholas Virzi ◽  
Juan Portillo ◽  
Mariela Aguirre

The chapter will be a case study from an Ordoliberal perspective of the conception, implementation and policy output of the newly created Private Council of Competitiveness (PCC) in Guatemala, a country wracked by mistrust of the public sector by the private sector. The PCC was founded as a private sector initiative, in conjunction with academia, to work with the government to spawn new efforts aimed at augmenting Guatemala's national competitiveness, by fomenting innovation, entrepreneurship and closer ties between academia and the public and private sectors. The chapter utilizes first hand interviews with the members of the PCC and key public sector players, academics, and other top representatives from the private sector to show how working together built the trust necessary to make the PCC a successful working body with the potential to produce important initiatives in matters of competitiveness, innovation and entrepreneurship.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nizar Mohammad Alsharari

Purpose This study aims to explore the influence of contingent factors on the assimilation of the cloud enterprises resources plan (ERP) system in the UAE’s public sector. It explains the relationship between institutional logics and institutional work while implementing ERP-based cloud computing (CC) to transform the government. Design/methodology/approach This study uses qualitative methods and an interpretive approach to provide an in-depth explanation for a detailed case study in the public sector. The institutional logics framework has been used to inform the integration between ERP system and CC in the public sector case. Findings Findings show that the UAE public sector could align institutional work processes with the inbuilt logics of ERP-based CC, resulting in successful assimilation of the cloud version. This study concludes that institutional pressures in highly institutionalized environments will generate organizational responses, but those responses are dependent upon and influenced by aspects of organizational culture. This study found that the organizational culture has led to a radical change by implementing the cloud ERP system and institutionalizing its usage toward transforming government. Moreover, ERP assimilation is the extent to which an organization has developed from understanding the ERP system’s functionalities to mastering and deploying them in their processes. Research limitations/implications This study has important implications and contributions to the literature in three ways. First, this study examines an understudied topic, the interaction between CC and institutional logics. Second, this study contributes to the public sector research by providing a fine-tuned interpretation of the organization’s strategic behavior in response to a new information technology (IT) trend. Finally, this study also focuses on this new trend of CC which can influence the global IT industry, and it is worthy of being considered. Originality/value Explanatory case study research has a value to the public sector that one might be discovering new phenomena while analyzing the public sector case. The implementation of cloud ERP is one of the best methods of integrating technology with the public sector’s organizational, technical, economic, social, cultural and other environmental domains.


2020 ◽  
Vol 12 (4(J)) ◽  
pp. 67-72
Author(s):  
Albertus Theo Jonathan ◽  
Khoirul Aswar ◽  
Ermawati .

This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Regional Government; and be able to evolve and  intensify the application of  public sector governance, and also can be function  as a suggestion for the public in creating policies and to ensure the fully-implementation in Regional Government


2009 ◽  
Vol 48 (4II) ◽  
pp. 439-457 ◽  
Author(s):  
M. Irfanullah Arfeen ◽  
Nawar Khan

This study analyses and examines in detail the impact of public sector innovation to improve public satisfaction level, it is about changing the traditional government into a more integrated and efficient one. Innovation is actually the engine of economic growth. Innovation in the public sector is an under-researched area. It deals with governance, political and human issues which are very difficult to solve. Since much of the topic and studies on innovation are focusing on the private sector, it is the aim of this study to analyse the process of innovation, mainly in Information and Communication Technology (ICT) in the public sector. This study will eventually be able to give e-government model/ guidelines that encapsulates the reality of innovation by the government. Innovation in government is not only about bringing a new breakthrough product to the people, but also to bring in changes to the culture in the organisation, the way a decision is made, and perhaps more importantly, how it can use technology to strengthen its role as the provider of social and economic welfare to the people. This study has also compared the findings of the e-government case study to the literature of innovation mainly in the area of process innovation. There is SWOT analysis with weight rating to judge the e-governance challenges, which Pakistan is facing as a developing nation. The study concludes that the public sector needs to overcome its traditional characteristics of poor agenda setting, unclear objectives, lack of transparency, and bureaucratic layers of decision-making processes. Keywords: Citizens, e-government Projects, ICT, Public Satisfaction, Public Sector Innovation


Author(s):  
Subekti Djamaluddin ◽  
Santoso Tri Hananto ◽  
Bandi

Accrual-based accounting is implemented in Goverment Accounting standards now (Government Regulation No. 71 of 2010). In Regulation 71 of 2010 depreciation shall be conducted on all goods belonging to the State/Region. Therefore, asset systems are adequate to accommodate the asset depreciation. In addition, asset system is necessary because asset management of the State/Regional is not optimal according to the Financial Oversight Bodies (BPK). This reasearch aims to create a prototype system of asset system in local government with a case study on the Government Pacitan. This reasearch is able to provide a solution to the problem of assets with an adequate information system.


Author(s):  
Taruna Ramesur

With the aim of becoming a cyber island and making Information and Communications Technology (ICT) one of the main pillars of the economy, the government of Mauritius has been investing huge sums of money in ICT projects. For instance, in 2009 ICT investments accounted for 5.7% of the total share of the Gross Domestic Product (GDP). Given this situation, it becomes crucial to evaluate ICT investments, and as such, the main aim of this paper is to investigate the existing methods used in the evaluation of ICT investments in the public sector and propose a framework for the evaluation process. The main contribution of this work lies in the fact that evaluation of ICT projects in the public sector has remained an unexplored area, and even in the context of the private sector, most studies have concentrated on developed countries. The main results from the survey carried out in the 22 ministries reveal that Payback Period (PB) and Accounting Rate of Return (ARR) are the main financial criteria used for the evaluation. The survey also shows that the major factors, which are prioritised during evaluation process, are the relevant costs, risks, and benefits. Based on the research findings, this chapter also proposes a framework for evaluating investments in ICT projects by the public sector.


2017 ◽  
Vol 8 (3) ◽  
pp. 83-96
Author(s):  
Erwin Sondang S. ◽  
Asep Sumaryana ◽  
Ida Widianingsih ◽  
Heru Nurasa

Abstract This paper aims is to analyze several challenges’ those faced by local governments in Indonesia, including its provinces, districts and cities, in implementing the Public Private Partnership (PPP) scheme. The analysis is focused on 3 challenges, as follows: 1) budget; 2) regulations (Act Number 23 of 2014 concerning Regional Government, Government Regulation Number 27 of 2014 concerning Government Asset Management and Presidential Regulation Number 38 of 2015 concerning Public and Private Partnership for Provision of Infrastructure), and 3) the party that involve on PPP projects. Therefore, some of the developed recommendations are expected to be solution for the local government in addressing these challenges.


2018 ◽  
Vol 14 (4) ◽  
pp. 124-141
Author(s):  
Hamood Al-Kharusi ◽  
Suraya Miskon ◽  
Mahadi Bahari

Despite the increasing interest to adopt enterprise architecture (EA) concept, there is a scarcity of literature that discusses the development of EA in the public sector. Hence, the purpose of this article is to empirically investigate the development approach of EA in the public sector. The research used a qualitative case study to build an in-depth understanding of the development approach as well as the enterprise architects roles and the stakeholders' roles played at each development stage. The government architecture framework (GAF) of the Omani public sector was used as the case study that included GAF documentation review and interviews with architects and stakeholders who participated in the development of GAF. The findings showed that the GAF development started by establishing architecture knowledge, EA frameworks & IT standards analysis, high-level architecture framework, working group formation and the development of architecture documents. The enterprise architects had six roles whereas the stakeholders played three roles during the development of GAF. The findings are expected to expand the knowledge of the EA development approach to promote developing a standard EA framework for the public sector.


2020 ◽  
Vol 15 (1) ◽  
pp. 105-118
Author(s):  
Herie Saksono

  Literacy is still a problem in various regions. The times’ development has also changed the spectrum of literacy, so literacy is not just the ability to read, write, and count. The results of the measurement of various international institutions prove how the condition of literacy has deteriorated. How is the management of literacy carried out by the Government, Regional Government and the community? What should literacy stakeholders do in an effort to develop a cultural literacy? This study aims to describe the condition of literacy in the region, encourage the presence of the Government and Regional Governments to initiate extraordinary agenda of literacy implementation, and provide understanding to the public regarding the availability of public participation space to actualize literacy culture. This study used a descriptive qualitative approach to describe literacy in the area with a case study method in Baubau City. The study concluded the importance of rearranging literacy management in an integrated manner - Central and regional by involving stakeholders in literacy. It is recommended that the Baubau City Government initiate the Literacy Hub (L-Hub) which will be an accelerator of the development of cultural literacy by prioritizing the active role and collaboration between community elements. In addition, it is necessary to create a conducive climate that supports ecosystem literacy and literacy as a lifestyle for the sake of the creation of literate generations that will accelerate the realization of the city of literacy. Abstrak Literasi masih menjadi problematika di berbagai daerah. Perkembangan zaman turut merubah spektrum literasi, sehingga literasi tidak sekedar kemampuan membaca, menulis, dan berhitung. Hasil pengukuran berbagai institusi internasional membuktikan betapa terpuruknya kondisi literasi. Bagaimana pengelolaan literasi yang dilakukan Pemerintah, Pemerintah Daerah, dan masyarakat? Apa yang harus dilakukan para pemangku kepentingan literasi dalam upaya mengembangkan budaya literasi? Kajian ini bertujuan mendeskripsikan kondisi literasi di daerah, mendorong kehadiran Pemerintah dan Pemerintah Daerah untuk menginisiasi extraordinary agendapenyelenggaraan literasi, dan memberi pemahaman kepada masyarakat terkait ketersediaan ruang partisipasi publik untuk mengaktualisasikan budaya literasi. Kajian ini menggunakan pendekatan kualitatif deskriptif untuk mendeskripsikan literasi di daerah dengan metode studi kasus di Kota Baubau. Kajian menyimpulkan pentingnya menata kembali manajemen literasi secara terintegrasi - Pusat dan daerah dengan melibatkan para pemangku kepentingan literasi. Direkomendasikan agar Pemerintah Kota Baubau menginisiasi Literacy Hub(L-Hub) yang akan menjadi akselerator pengembangan budaya literasi dengan mengedepankan peran aktif dan kolaborasi antarelemen masyarakat. Selain itu, diperlukan penciptaan iklim kondusif yang mendukung ekosistem literasi dan pembiasaan berliterasi sebagai gaya hidup demi terciptanya generasi literat yang akan memercepat terwujudnya kota literasi.


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