BLU Readiness Towards Legal Entity PTN: Analysis of Competence, Professionalism, Work Motivation and Good Government Governance : Case Study in PTN X

The government's demand that Public Service Agency (BLU) State Universities are required to transform into Legal Entity State Universities (PTN BH) requires readiness in various aspects. PTN BH requires financial independence which must be supported by adequate human resources. This article explores competence, professionalism, work motivation and good government governance in PTN X. This research uses a qualitative method with exploratory analysis, using primary data through in-depth interviews of human resources working in the revenue unit at a PTN X. The results is human resources at PTN BH are competent and professional. It showed that human resources at PTN X were generally ready to face changes from BLU to PTN BH from the aspects of competence, professionalism, work motivation and good government governance so that it is hoped that this research can support the increase in the potential of human resources in readiness towards PTN BH which is more challenging and dynamic for the realization of PTN good government governance and can improve the quality of PTN X.Key Words: Competence, Professionalism, Work Motivation and Good government governance, PTN Badan Huku

COMPARISON OF MSME FOOD TRADE SECTOR VIEWED FROM VARIOUS ASPECTS

MSMEs are community economic activities that are small but have a big impact on the economy and can reduce unemployment in Indonesia. According to Law no. 20 of 2008 concerning MSMEs. After the Covid-19 pandemic, MSMEs began to rise slowly with the addition of MSMEs, but it is this competition that makes MSME have to adapt market developments with a digital ecosystem which has an impact on MSME income. One of the obstacles faced by SMEs to compete is from the aspect of marketing and preparation of financial reports. This study aims to compare the food trade business sector in terms of various aspects by conducting interviews with MSME actors in Cirebon City, Banyumas Regency, and Tegal Regency. Interviews were conducted offline by visiting MSME production houses. The results of this study are in the form of a comparison of management aspects, financial aspects, accounting aspects and taxation aspects of MSMEs. As much as more than 50% of MSMEs are hampered because their products are unable to compete and lack of capital, and financial reports prepared do not follow Financial Accounting Standards

EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI DI ERA DISRUPTIF PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KOSUKU UNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO

Cooperatives are often seen as institutions that still do not maximize the use of technology in their business performance. Utilization of technology, especially information technology can boost the productivity and performance of cooperatives. The KPRI KOSUKU Unsoed Purwokerto has implemented an application system for savings and loans and retail businesses, but it has not been optimal as well as the use of information systems in the preparation of financial reports. This study aims to determine the factors that cause KPRI Kosuku to no longer use the accounting information system in the cooperative's operations. Data obtained from interviews, observations, and documentation. The problems faced by KPRI Kosuku related to the evaluation of accounting information systems are the lack of communication between administrators which is caused by the fact that most of the administrators are employees in other work unit so they cannot monitor system developments, the lack of awareness of administrators in using the system and they are more comfortable using the manual method thus obstruct development system