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PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD Riharjo, Ikhsan Budi; Isnadi, Isnadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14, No 3 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.943 KB) | DOI: 10.24034/j25485024.y2010.v14.i3.383

Abstract

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all  government  region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues.
STRATEGIC PLANNING OF INFORMATION AND TECHNOLOGY SYSTEMS OF INDONESIAN NAVAL ACADEMY Isnadi, Isnadi; Suparno, Suparno; Putra, I Nengah; Sukandari, Benny
ASRO JOURNAL - STTAL Vol 9 No 2 (2018): International Journal of ASRO
Publisher : Indonesian Naval Institute of Technology - STTAL

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Abstract

Information technology (IT) has an important role in carrying out the functions of universities, so that it can be trusted to increase the efficiency and effectiveness of the academic process lead to the academic services being more maximal as well as supporting the university's business process innovation to develop. The Naval Academy (AAL) is one of the educational institutions found in the Indonesian Navy and has the task of producing professional Navy officers, possessing current technological mastery capabilities and towards World Class Navy. By referring to the desired results above, AAL uses information technology in conducting teaching and learning activities. The Information System available at the Naval Academy (AAL) is currently not optimal, therefore the authors conducted an analysis to plan the strategic development of information systems and information technology at the Naval Academy (AAL). This research was made using the Ward and Peppard method. The step of this research started with internal analysis, external analysis using PEST analysis, internal IS/IT analysis and external SI/IT analysis to map the information system position at the Naval Academy (AAL) with SWOT analysis. The results were the achievement of the IS/IT formulation strategy and management of IS/IT in the future