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Evaluasi Aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (Simak Bmn) Kaitannya Dalam Pencatatan Nilai Aset Tetap Pemerintah Studi Kasus pada Pusat Penelitian dan Pengembangan Tanaman Pangan Bogor Pamungkas, Bambang; Fatchudin, Fatchudin; Kusumahdinata, Agung
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

One concrete effort by government to achieve transparency and accountability in managing the state budget (APBN/APBD) is delivery of government financial reporting that meets the principles of timely and prepared to follow governmental accounting standard which have been generally accepted. It is stipulated in law No 17 of 2003 on state finance, which requires the form and content of execution accountability reports APBN/APBD are prepared and presented according to government accounting standard. And explanation of Law No 1 year 2004 regarding state treasury stating that information presented in governmental financial reports can fulfill the principle of timely need to be held in Accounting System Central Government (SAPP), which consists of the central Accounting System (SiAP) and the Agency Accounting System (SAI). SAI consists of Financial Accounting System (GAAP) and the Accounting System State Property Goods (SABMN). Accounting Management Information System, hereinafter abbreviated to SIMAK is a financial application based on the financial accounting system (SAK). Meanwhile, SIMAK Application of State Property Goods (BMN) based on the Accounting System of State Property Goods (SABMN) held with the aim to produce the required information as a tool of accountability for the implementation of APBN and Management/control BMN used by a user of accounting unit goods. The aim study is to find out how the application procedure SIMAK BMN whether has helped the acceleration of accountability and transparency in the management of government fixed asset, and what are the outputs and the barriers that occur when implementing these procedures. For it is necessary for evaluation application system management accounting of state property goods (SIMAK BMN) related in listing of government fixed asset value starts at the smallest entity that began in the work unit level accounting unit power user stuff (UAKPB). Therefore, the research conducted on unit of work done on research and development center of food crops (Puslitbangtan) Bogor, which is a UAKPB unit under the ministry of agriculture. Evaluation results show that the application can be helpful for transparency and accountability in the management of government assets if managed properly. its just that there are some constraints on the arrangement of BMN particularly frequent transfer of chattels which are not reported to the person in charge of the room. Consequently BMN records are inaccurate.
KERAGAAN DAN PERAN MODAL VENTURA TERHADAP PERIKANAN TANGKAP DI KOTA TEGAL, JAWA TENGAH Manaf, Ach. Nafani; Haluan, John; Fauzi, Akhmad; Fatchudin, Fatchudin
Buletin PSP Vol 18, No 3 (2009): Buletin PSP
Publisher : Institut Pertanian Bogor

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Abstract

Nowadays,venture capital is not  known on the field of marine and fisheries, while this sector has a problem in capital needed.  Challenges of capital needed  have became a classical problem on fisheries sector, so it requires a comprehensive solution by all parties.  The existence of venture capital on the one hand who actually provide the opportunity is big enough to bridge and help solve the problem.  But on the other hand, until this time there is no model for the appropriate use of venture capital in the fishery.  The goal of this research is to analyze the role of venture capital funding in the fishery, to analyze the impact/influence of the venture capital  fishery and determine the development of policy scenarios for the development of venture capital fisheries.  This research is conducted in the Tegal District because this area has a lot of fishermen who receive assistance from the venture capital PT Facilities Central Java Ventura. approaches of this reseach are descriptive analysis, regression analysisand Data Envelopment Analysis (DEA).  The results of  this research are venture capital have positif or significant influence to the performance of fisheries sector in Tegal District if its  operated appropriate with early criterias or terms of venture capital ditribution and it is need specific criterias terms in venture capital credit distribution, such as ship lifespan, fisherman experiences and capital quantity that distributed.   Key words: capture fisheries, performance, Tegal District, venture capital