Applying Quality Circles

ABSTRAK Perkembangan dunia usaha dan tehnologi menuntut adanya inovasi perangkat yang ada. Quality Circles (QC) adalah salah satu perangkat bisnis yang berhasil memenuhi tantangan perubahan kebutuhan dan lingkungan usaha. Artikel ini akan mencoba memberikan kontribusi pernikiran tentang kernungkinan penerapan perangkat QC pada proses pemeriksaan akuntan. Dengan bersisikukuh pada pendapat \u27manusia adalah variabel kunci \u27dalam proses pabrikasi dan jasa\u27, penulis berinovasi dalam pengembangan sumber daya manusia sebagai sumber peningkatan kualitas hasil pemeriksaan akuntan. Keywords: kualitas akuntan, Quality Circle

An accounting appraisal of the privatisation decision : a case study of Indonesia's telecommunications industry

The recent development of accounting in Indonesia has been quite substantial. The change of accounting orientation, appointment of more accountants as CEO, the start of a litigation era and more blame for accounting work are simple examples of changes in the accounting function in Indonesia. The increased of appreciation for accountants has, however, not been accompanied by development of accounting system in Indonesia, which has been characterised by dependence on other systems and international standards.This study explores the link between government policy, specifically privatisation, and the accounting role, from the perspective of public policy, which is discussed in terms of public administration and economy. The purpose of this chapter is to indicate the background of the study and to connect this with the process of study. In other words, it will introduce the relationship among the chapters of this thesis

IS ACCOUNTING AN IMPEDIMENT TO COMPUTER INTEGRATED MANUFACTURING?

Lonjakan kemajuan teknologi pabrikasi yang disebabkan kepesatan teknologi komputasi haruslah diimbangi perangkat-perangkat lain dalam dunia usaha. Perangkat akuntansi merupakan salah satu bidang yang selalu dituntut untuk segera mengantisipasi kemajuan perangkat dunia usaha maupun perangkatnya.Computer Integrated Manufacturing (CIM) merupakan salah satu bentuk kemajuan teknologi pabrikasi. Artikel ini akan membahas hubungan CIM - Akuntansi. Kontribusi artikel ini adalah 1) memberikan gambaran bentuk sistem akutansi yang dibutuhkan dalam kemajuan teknologi pabrikasi dan 2) menggugah perhailan para profesional maupun pengamat tentang kesenjangan prosedur akuntansi dengan dampak kemajuan teknologi

Detrás de los hallazgos recurrentes: un estudio de caso del gobierno de la ciudad de Yogyakarta, Indonesia

A great difference between a private sector audit and a public sector audit is between the promotion of audit opinions and the prevention of recurrent findings. In this study, a recurrent finding will be investigated deeply in the case of Yogyakarta City. The scope of this study will be delivered in a range of the implementation of the follow-up of the Audit Board audit results in the Government of Yogyakarta City from 2010 to 2015.  So, the focus of this study is related to the occurrence of recurrent findings in the fiscal year 2010 to 2015. By the case study approach, a learning process in this study will be raised in the efforts that have been implemented by the Yogyakarta City Government for the prevention of recurrent findings.Una gran diferencia entre una auditoría del sector privado y una auditoría del sector público es entre la promoción de opiniones de auditoría y la prevención de hallazgos recurrentes. En este estudio, un hallazgo recurrente será investigado profundamente en el caso de la ciudad de Yogyakarta. El alcance de este estudio se entregará en una gama de la implementación del seguimiento de los resultados de la auditoría de la Junta de Auditoría en el Gobierno de la ciudad de Yogyakarta de 2010 a 2015. Por lo tanto, el enfoque de este estudio está relacionado con la aparición de recurrentes hallazgos en el año fiscal 2010 a 2015. Por el enfoque del estudio de caso, se levantará un proceso de aprendizaje en este estudio en los esfuerzos que ha implementado el gobierno de la ciudad de Yogyakarta para prevenir los hallazgos recurrentes

A Learning of New Zealand: a Step Toward Good Governance for Indonesia

A number of public finance management reforms over the last several decades have served to improve governance in Indonesia. In too many cases, however, reform measures have failed to realize their full potential. Certainly the need for fundamental change was widely accepted. Indonesia has been examining major public finance reform initiatives in a number of jurisdictions that are relevant to Indonesia, with a view to fostering improvements in governance. Our examination of reforms in New Zealand encompassed an extensive review of the literatures. From the New Zealand\u27s experience, it will be an input for implementing good governance in Indonesia

Factors Influencing the Development of the Accounting Role in Society

The objective of the paper is to discuss factors influencing the development of the accounting role in society. The discussions focus on reasons why a study of the factors that influence the development of the accounting role is needed. The paper concludes that the factors influence the development of the accounting role led to ways of understanding individuals\u27 perceptions of the accounting role over time. Related to these factors, the development of the accounting role can be classified into three periods: 1930s, 1970s, and 1990s

Privatization Framework: Political Economy Perspective

Privatization has been recognized as a worldwide phenomenon. In this pa-per, a political economy approach is developed to analyze privatization. The ap-proach assumes that political economy and privatization overlap in people’s need. So, the framework of political economy in privatization is based on the ‘need’ phi-losophy. Government and private sectors are contrasted in this respect, leading to a conclusion on privatization as a method to manage the economy

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province

The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting. The research method used is an explanatory research. The scope of this study is the public sector, especially in the accounting unit at the Regional Device Organization (OPD) in the Government of South Sumatera Province. The data used are primary data in the form of the results of the respondents’ answers taken with a questionnaire instrument. The results of data analysis in this study are that Accrual Accounting Knowledge, Regional Management Information System (SIMDA) and Administrative Bureaucracy together influence the Accrual Accounting Knowledge. The interpretation that can be explained from these results is the Use of Accrual Accounting will be effective if there is a high level of Accrual Accounting Knowledge, a reliable Regional Management Information System (SIMDA) and a short or practical Administrative Bureaucracy

HOSPITAL DEBTS AND RECEIVABLES MANAGEMENT BASED ON HOSPITAL FINANCIAL REPORTS OF DEBT AND RECEIVABLE IN JKN ERA: A CASE STUDY RS ABC

Background: Information about debts and receivables became the main focus of hospital financial reports, especially in the JKN era. Late payment of BPJS Kesehatan, the negative difference between hospital rates and INA-CBGs that is too large, and audit findings by the financial audit agency have created asymmetric information between management and stakeholders. There is a need to further develop optional financial reports to help improve accounts payable and accounts receivable management. A detailed debts report and receivables report that can describe the actual financial condition of the hospital.Objective: This research aims to prepare a complete, transparent, and accountable debts and receivables report.Method: This study is a descriptive case study at ABC Hospital. The collection of data through interviews and questionnaires to see the acceptance of stakeholders on the draft reports of accounts payable and accounts receivable. Qualitative data analysis is based on the financial statements of ABC Hospital developed into debt report and receivable report based on generally accepted accounting principles.Result and discussion: The debt report simulation presents disclosure of debt information with details of the source of debt accounts, aging of debt, and terms of debt. The receivables report simulation presents disclosure of accounts receivable with details of accounts receivable source, aging of accounts receivable, provisions for uncollectible accounts, and uncollectible value. Debt report and receivable report disclose information on accounts payable and account receivable in a comprehensive manner. Conclusion and recommendation: Debt report and receivable report can be developed into additional reports beyond the standard financial statements as an effort to supervise and improve hospital accounts payable and accounts receivable management.Key words: debt report, receivable report, accounts payable and accounts receivable managemen

PENGARUH DANA KAPITASI DALAM MENINGKATKAN KUALITAS LAYANAN PADA FASILITAS KESEHATAN TINGKAT PERTAMA DI YOGYAKARTA

This study aims to investigate the effect of capitation in improving the service quality at primary care in Yogyakarta province. Variables in this research are incentives and the proportion of capitation. This research use financial and performance primary care reports which collected from Health Agency in Yogyakarta Province. Data was successfully processed were 62 reports. The results of this research show that incentives and the proportion of capitation statistically influence in improving service quality, on the other side proportion of capitation funds statistically does not strengthen relationship between incentives and service quality