The Application of Benchmarking in Public Sector – Lessons From Germany

This study aims at evaluating the usefulness and exploring the problems/challenges and potential improvements of the application of benchmarking in German public sectors. It is a conceptual paper or literature review that discusses how benchmarking is adopted in Germany. The data is mainly collected from secondary sources i.e. articles, scientific research, non-governmental studies. The study uncovered that benchmarking application in a federal country has a peculiar challenges and problem that hindered an optimal utilization and benefit of the benchmarking adoption. Thus, lessons learned can be obtained for other countries in developing benchmarking in their administration

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil terhadap Belanja Modal (Studi pada Kabupaten/kota di Wilayah Aceh)

The purpose of this study was to test the influence of local revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH), and degree of decentralization againts capital expenditure in regencies / cities in Aceh region. The population in this study were all local governments in Aceh Region during 2011-2014. In Aceh, there are 23 districts / cities which consists of 18 counties and 5 cities.The method used in this research is census. The data used is secondary data obtained Budget Realization Report of the Provincial Finance Department. The analysis used is multiple linear regression analysis.The results showed that, together local revenue, general allocation fund (DAU), and sharing-revenue fund (DBH) againts capital expenditure in regencies / cities in Aceh region. Local revenue positive effect on capital expenditure in regencies / cities in Aceh Region. The general allocation fund has no effect on capital expenditure in regencies / cities in Aceh Region. Revenue-sharing is no effect on capital expenditure in regencies / cities in Aceh Region

Analisis Efisiensi Dan Efektifitas Anggaran Belanja Langsung - Studi Pada SKPD Di Pemerintah Kota Banda Aceh

The objective of this study is to analyze the efficiency and affectivity of direct spending budgeting of Satuan Kerja Perangkat Daerah (SKPD) of Banda Aceh city to identify factors that determine their efficiency and affectivity. It is a descriptive and explorative study that used both primary and secondary data. The data was collected from Laporan Realisasi Anggaran (LRA) of the studied SKPD between 2009 and 2013. Following that, questionnaires that identified factors that affect the efficiency and affectivity of direct spending budgeting were distributed to 76 respondents who play an important role in budgeting process in their SKPD. This study found that the studied SKPD have a relatively high efficiency and effectiveness, but these figures were varied across SKPD and period of observation. In addition, this study also uncovered that planning issues were the most frequent problems that causes low efficiency and effectiveness of direct spending budgeting in the studied SKPD

PENGARUH PENEMPATAN KERJA DAN ORIENTASI TERHADAP KINERJA PEGAWAI PADA PT. TASPEN (Persero) BANDUNG

ABSTRAK Manusia merupakan sumber daya terpenting dalam suatu organisasi, instansi atau perusahaan tanpa aspek manusia sulit kiranya organisasi untuk mengembangkan misi dan tujuan yang telah ditetapkan. Dapat dikatakan juga apabila faktor manusia tersebut tidak ada maka organisasi yang bersangkutan juga tidak ada karena pelaku atau objek yang hendak dituju oleh suatu organisasi. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh penempatan kerja dan orientasi terhadap kinerja pegawai di PT. TASPEN (Persero) Bandung baik secara parsial maupun secara simultan. Metode penelitian yang digunakan adalah deskriptif dan verifikatif dengan jumlah populasi 49 responden. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan menyebarkan kuesioner. Metode analisis data yang digunakan analisis regresi linier berganda, analisis korelasi berganda, analisis koefisien determinasi. Hasil penelitian ini menunjukkan secara bersama-sama penempatan kerja dan orientasi berpengaruh positif dan signifikan sebesar 64,0% terhadap kinerja pegawai. Secara parsial menunjukkan penempatan kerja berpengaruh positif dan signifikan sebesar 25,4% terhadap kinerja pegawai. Orientasi berpengaruh positif dan signifikan sebesar 38,6% terhadap kinerja pegawai. Kata kunci: Penempatan Kerja, Orientasi dan Kinerja Pegawa

Gender and Tenure on Earnings Management

This study highlights research that indicates that male-female disparities may have an effect on decisions taken. Men become risk-takers or take risks, some researchers suggest, while women are associated with natural risks and do not want to take risks that improve the efficiency of the business. Agency challenges are growing as the CEO reaches retirement. In his final year of tenure, in order to get higher pay in the last year or after leaving work, the CEO used his personal details to boost company results (retirement). The findings of the study's regression analysis support one hypothesis that the representation of female CEOs has a negative effect on earnings management. These findings demonstrate that the representation of female CEOs increases the consistency of earnings data presented in the financial statements of the organization. The study's regression analysis supports the second hypothesis that states that the tenure of the CEO has a negative impact on income management. This shows that long-term CEOs are less aggressive in disclosing earnings than CEOs who have long-term profits in short tenure