COVID-19 menyebabkan organisasi pemerintah, baik pusat maupun daerah, melakukan refocusing anggaran untuk mengantisipasi dampak sistemik COVID-19. Artikel ini bertujuan menganalisis bagaimana organisasi publik mengelola anggaran mereka di era pandemi COVID-19. Untuk menjawab masalah ini, peneliti melakukan penelitian kualitatif pada 2020 di Dinas Pendidikan Kabupaten Bandung, Provinsi Jawa Barat. Data dikumpulkan dengan observasi dan wawancara mendalam dengan beberapa informan yang dipilih secara purposive. Peneliti juga mengumpulkan data sekunder melalui dokumentasi. Bertolak dari kerangka pikir yang dikembangkan Shafritz dan Russel (2020), peneliti menemukan bahwa manajemen anggaran di Dinas Pendidikan Kabupaten Bandung sudah demokratis, adil, dan berhati-hati, tetapi belum transparan, bermoral tinggi, dan akuntabel. Peneliti merekomendasikan agar Dinas Pendidikan Kabupaten Bandung melakukan upaya serius untuk meningkatkan derajat transparansi, akuntabilitas, bermoral tinggi dalam manajemen anggaran mereka.
ABSTRACT This research was motivated by a problem regarding the late payment of bad debts that are not in accordance with the contract of PT Semen Baturaja (Persero), one of State Owned Enterprises, and the limitation of bad debt which has not been maximally carried out. This study aims to look at the accountability of partnership program funds at PT Semen Baturaja (Persero). This research uses descriptive qualitative method. Data collection techniques used in this study were in-depth interviews, observation, and documentation. The results of this study indicate that the accountability of partnership program funds is not good because there are still incomplete and irrelevant financial statement information and there are still fostered partners who do not carry out obligations, receipt of funds that are not in accordance with the specified characteristics and limitation of receivables only once although the number of receivables is increasing.
This article examine the influence of type of residence (X1), trust (X2), security conditions (X3), religious activities (D1), market operations (X4), number of village midwives (X5), household access to electricity (X6), the main crops of villagers (D2), and the number of poor households (X7) against physical violence at the household level in Indonesia using the logistic regression method. The source of research data comes from the 5th Wave of the Indonesian Family Life Survey (IFLS). The results of the bivariate analysis indicate that only X1, X6, D2, X7 could be included in multivariate analysis because it is significantly related to Y. Although it is not significantly related to Y, X4 and X5 still including in multivariate analysis because of p < 0.25. The other three independent variables, X2, X3, D1, cannot be included in multivariate analysis because they do not significantly contribute to Y and p > 0.25. The final logistic regression model only contained independent variables and can estimate Y by 6.74% significantly, X2 (4) = 28.79, p <0.01. The final model shows that only D2 and X6 have a negative relationship and explaining Y by-47.3% and 64%, respectively. Whereas X4 and X7, have a positive relationship and explain Y by 78.1% and 110.1%. This finding strengthens the influence of economic factors on physical phenomena on women at the household level. This article recommends to the all-party that concerns to physical violence at the household level, especially government institution at all level, to improve family food resilience, reduce poverty, and increase household electrification while providing media literacy to citizens.
Dana Desa merupakan salah satu bentuk keuangan desa yang dialokasikan oleh pemerintah pusat kepada pemerintah desa secara otonom. Alokasi dana desa sangat terbatas dan mempertimbangkan faktor-faktor tertentu dalam pemberiannnya. Oleh karena itu, diperlukan strategi dan sasaran yang tepat dalam penggunaannya agar dana tersebut dapat membawa kemajuan bagi desa tersebut menjadi desa mandiri, yakni desa dengan tingkat kesejahteraan masyarakat tinggi dengan tingkat kemiskinan yang rendah. Desa Lorok, Kabupaten Ogan Ilir Provinsi Sumatera Selatan merupakan lokasi yang dipilih untuk melakukan kegiatan pengabdian masyarakat mengenai manajemen penggunaan dana desa ini. Ttujuan kegiatan ini untuk memberi edukasi mengenai manajemen penggunaan dana desa pada bidang pemberdayaan masyarakat yang menjadi salah satu bidang prioritas dalam penggunaan Dana Desa. Pelaksanaan kegiatan dilakukan melalui penyuluhan dengan khalayak sasaran utama yaitu unsur pemerintah desa yang terdiri dari Badan Permusyawaratan Desa, Perangkat Desa, dan organisasi dalam lingkup pemerintahan desa. Respon yang diberikan oleh peserta kegiatan juga sangat baik pada saat kegiatan berlangsung. Kondisi ini diharapkan akan berimplikasi pada bertambahnya pemahaman khalayak sasaran khususnya unsur-unsur pemerintahan Desa Lorok dalam upaya mencapai status Desa Lorok menjadi salah satu Desa Mandiri (Sembada) di Kabupaten Ogan Ilir.
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