DOCSLIB.ORG

Analysis of the Implementation of Accounting Standard Non Publicly Accountable Entities (SAK ETAP) in Badan Usaha Milik Desa (Bumdes)

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Analysis of the Implementation of Accounting Standard Non Publicly Accountable Entities (SAK ETAP) in Badan Usaha Milik Desa (Bumdes) International Journal of Latest Engineering and Management Research (IJLEMR) ISSN: 2455-4847 www.ijlemr.com || Volume 06 - Issue 01 || January 2021 || PP. 24-33 Analysis of the Implementation of Accounting Standard Non Publicly Accountable Entities (SAK ETAP) In Badan Usaha Milik Desa (Bumdes) Ellyn Octavianty1, Agung Fajar Ilmiyono2, Sigit Edi3, Dias Nursifa4 Department of Accounting, Faculty of Economics Pakuan University, Bogor Indonesia Abstract: Bogor Regency is a district in West Java Province that has many villages that have BUMDes such as BUMDes Karanggan Bersatu in Gunung Putri which is angaged in the maintenance and procurement of garden and ornamenral gardens with Australian grass cultivation, then BUMDes Kurnia Abadi in Tajurhalang which is engaged in services primarily in services savings and loans, and BUMDes Adi Karya Mandiri in Babakan Madang are engaged in the field of manufacturing product primarily made cans of garbage. BUMDes must refer to general guidelines, namely the Financial Accounting Standards for Entities without Public Accountability. The purpose of this research is to provide knowledge of the application of SAK ETAP in preparing financial reports, to explain the obstacles in implementing SAK ETAP and to provide solutions. This research was conducted at BUMDes Karanggan Bersatu in Gunung Putri and also BUMDes Adi Karya Mandiri Sumur Batu Village, Babakan Madang District, Bogor Regency. This type of research is a qualitative descriptive method. The data used are qualitative data with data collection techniques from the results of interviews, observations, documentation, records of reports on transaction evidence and literature studies. The results showed that the financial statements BUMDes were not in accordance with the SAK ETAP. BUMDes presents only one type of financial statement, namely the statement of profit or loss . Recognition and measurement of financial statements presentation have not fully implemented the SAK ETAP properly. Constraints: Low understanding of SAK ETAP. The absence of an intensive companion. Lack of socialization. The occurrence of multitasking. Lack of supervision. Keywords: SAK ETAP, BUMDes, Annual Report Preliminary Accounting has standards in preparing financial reports, the Indonesian Institute of Accountants (IAI) has published standards in preparing financial reports. The standards for preparing these financial reports are in the form of Financial Accounting Standards and Financial Accounting Standards for Entities without Public Accountability. With this standard, these standards can facilitate the preparation of financial reports. SAK ETAP is effective for the preparation of financial statements beginning on or after January 1, 2011. In accordance with the scope of SAK ETAP, it is intended for use by entities without public accountability. The entity without public accountability in question is an entity that does not have significant public accountability and issues financial reports for general purposes to external users. Then the stipulation of these standards is expected to be able to apply and adjust what has been regulated in it, so as to achieve reliable financial reports, as well as create transparency, accountability and globalization of the language of financial statements. According to Law Number 6 of 2014 concerning Villages, it is stated that BUMDes is a business entity whose entire or most of its capital is owned by the village through direct participation of separated village assets to manage assets, services and other businesses for the maximum welfare of the Village community. Village- owned enterprises (BUMDes) are business entities that are characterized by a village and are formed collectively by the Village Government and the Village community. The implementation of the preparation of BUMDes financial reports must pay close attention to the financial standards used. This means that in terms of preparing its financial statements, BUMDes must refer to general guidelines, namely Financial Accounting Standards for Entities without Public Accountability or often referred to as SAK ETAP. In SAK ETAP, the presentation of financial statements states that the complete financial statements of an entity consist of: Financial Position Report, Profit and Loss Report, Change in Equity Report, Cash Flow Statement and Notes to Financial Statements. This means that BUMDes must prepare complete financial reports in accordance with SAK ETAP guidelines . Bogor Regency is a district in West Java Province that has many villages that have BUMDes such as BUMDes Karanggan Bersatu in Gunung Putri which is angaged in the maintenance and procurementof garden and ornamenral gardens with Australian grass cultivation, then BUMDes Kurnia Abadi in Tajurhalang which is engaged in services primarily in services savings and loans, and BUMDes Adi Karya Mandiri in Babakan www.ijlemr.com 24 | Page International Journal of Latest Engineering and Management Research (IJLEMR) ISSN: 2455-4847 www.ijlemr.com || Volume 06 - Issue 01 || January 2021 || PP. 24-33 Madang are engaged in the field of manufacturing product primarily made cans of garbage. With the BUMDes, it is hoped that it can move the economy in rural areas. According to Ade Yasin as the Regent of Bogor, out of 416 villages in Bogor Regency, only 276 villages have BUMDes, of which only 189 BUMDes are active while other are still not active. In fact based on data from the Village Community Empowerment Service of the 189 BUMDes that ware only active, only 2 BUMDes were in advanced categories, 22 BUMDes were developing and 165 Villages were in basic categories. The existence of BUMDes is important because it wants to build thus district from a village that does not destroy nature, maximizes existing potential and is sustainable (kanaljabar.com 2019) Sumur Batu Village, Babakan Madang District, is one of the villages in Bogor Regency. The number of factories and businesses that are located in the vicinity of Sumur Batu Village supports the village economy. The economy that is growing rapidly has an influence on the progress of social welfare in the economy of rural communities. To encourage this progress, the Adi Karya Mandiri Village-Owned Enterprise (BUMDes) was formed in Sumur Batu Village which aims to increase the Village's original income in order to increase the capacity of the Village Government. BUMDes Adi Karya Mandiri is engaged in manufacturing, where the main production is trash cans. The BUMDes has been established since 2014. Even though it has been selected as the location for BUMDes empowerment, it does not mean that the BUMDes Adi Karya Mandiri in Sumur Batu Village has not encountered any problems, there are several problems that need to be studied in the Adi Karya Mandiri BUMDes, one of which is the financial statements they have compiled whether has met the predetermined standards, namely the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). The following is data on the completeness of financial statement presentation at BUMDes Adi Karya Mandiri based on the presentation of SAK ETAP financial statements and this data is obtained using the interview method with the Chairman of BUMDes. BUMDes Adi Karya Mandiri and BUMDes Karanggan Bersatu in preparing its financial statements is still not in accordance with SAK ETAP, usually BUMDes management only provides a profit or loss calculation report which is self-calculated but does not present detailed financial reports of all income and expenditure in the current period since BUMDes was founded. So that it can raise suspicion over the management of BUMDes. This will cause problems when BUMDes funds are managed from their activities without going through a recording process based on SAK ETAP. So guidance is needed for BUMDes management on the management of financial reports in accordance with the standards of SAK ETAP. Literature Review 1. Definition of Financial Statements The Association of Accountants Indonesian (IAI) in the Statement of Standard Accounting Finance (2018 : IAS 1) put forward the notion reports Financial is representation structured from a position of financial and performance finance an entity. Lubis (2017 : 137) stated the report financial is the result of the end of the process of recording which is summary of transactions in financial that occurred during the years of the book that happened during the years of the book are concerned. 2. Purpose of Financial Statements IAI (2018: ETAP3) explains that the purpose of financial statements is to provide information about the financial position, financial performance and cash flow statement of an entity that is useful for most users of financial statements in making economic decisions by anyone who is not in a position to request specific financial reports. to meet specific information needs. In fulfilling its objectives, financial statements also show what management has done ( stewardship ) or management's accountability for the resources entrusted to it. According to IAI in PSAK (2018: 1.3) it is known that financial statements aim to provide information about the financial position, financial performance and cash flow of an entity that is useful for most users of financial statements in making economic decisions. Financial reports also show the results of management's accountability for the use of resources entrusted to them. 3. Definition of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Financial accounting standards
Load more

Recommended publications
  • Kepgub Bogor UM TPT 2019 English
    GOVERNOR OF WEST JAVA DECREE NUMBER: 561/Kep.344-Yanbangsos/2019 CONCERNING SPECIAL MINIMUM WAGE FOR TEXTILE AND TEXTILE PRODUCT MANUFACTURERS IN BOGOR DISTRICT YEAR 2019 THE GOVERNOR OF WEST JAVA, Considering : a. whereas Bogor District is one of teritories with the biggest potential of export-to-europe-oriented textile and textile products in West Java Province; b. whereas in order to maintain business continuity, to prevent termination of employment relations, factory closedown and factory relocation of the textile and textile product manufacturers in Bogor District, it is necessary to set a special minimum wage for textile and textile product manufacturers; c. whereas based on the considerations as referred to in letters a and b, it is necessary to stipulate the Governor of West Java Decree concerning Special Minimum Wage for Textile and Textile Product manufacturers in the territory of Bogor District Year 2019; In view of : 1. Law Number 11 of 1950 concerning the Establishment of West Java Province (State Gazette of the Republic of Indonesia dated 4 July 1950) jo. Law Number 20 of 1950 concerning The Government of Great Jakarta (State Gazette of the Republic of Indonesia Year 1950 Number 31, Supplement to the State Gazette of the Republic of Indonesia Number 15) as amended several times, the latest of which by Law Number 29 of 2007 concerning Provincial Government of Jakarta Capital Special Region as the Capital of the Unitary State of the Republic of Indonesia (State Gazette of the Republic of Indonesia Year 2007 Number 93, Supplement to the State Gazette of the Republic of Indonesia Number 4744) and Law Number 23 of 2000 concerning the Establishment of Banten Province (State Gazette of the Republic of Indonesia Year 2000 Number 182, Supplement to State Gazette of the Republic of Indonesia Number 4010); 2.
    [Show full text]
  • Floods in North Sumatera, West Java, Bengkulu and DKI Jakarta Provinces
    Information bulletin Indonesia: Floods in North Sumatera, West Java, Bengkulu and DKI Jakarta provinces Glide n° FL-2019-000182-IDN Date of issue: 2 January 2020 Date of disaster: 28 December 2019 – now Point of contact: Arifin M. Hadi, PMI Head of Disaster Management Heather Fehr, IFRC Disaster Risk Management Delegate Operation start date: 28 December 2019 Category of disaster: Yellow Host National Society: Indonesian Red Cross (Palang Merah Indonesia) Number of people affected: approximately Number of people to be assisted: TBC (assessment is 10,000,000 affected, 31,232 IDP and 16 deaths ongoing) This bulletin is issued for information only and reflects the current situation and details available at this time. The Indonesian Red Cross – Palang Merah Indonesia (PMI), with the support of the International Federation of Red Cross and Red Crescent Societies (IFRC), are continuing to monitor and respond to the situation with local and national resources. If required, additional financial resources will be sought via the relevant IFRC international disaster response mechanism. The situation Torrential rainfall from Tuesday, 31 December 2019, until Wednesday, 1 January 2020 morning triggered floods in Jakarta (all five municipalities: North, West, East, Central and South), West Java (districts of West Bandung, Karawang, Bogor, Bekasi and Bekasi City) and Banten Province (district of Lebak, South Tangerang, and Tangerang City). The Indonesian National Board for Disaster Management, locally known as Badan Nasional Penanggulangan Bencana (BNPB), reported that the flooding spots has reached 268, while in Jakarta alone 158 flooding spots are identified. The most affected area in Jakarta is East Jakarta with 65 flood spots.
    [Show full text]
  • Original Research Article
    1 Original Research Article 2 3 WATER QUALITY DISTRIBUTION IN SITU GUNUNG PUTRI 4 BOGOR REGENCY, INDONESIA 5 6 7 8 ABSTRACT 9 10 The purpose of this study was to determine water quality distribution in Situ Gunung Putri. 11 This research was conducted from February to March 2019, carried out in Situ Gunung Putri 12 and at the Limnology Research Center of the Indonesian Institute of Sciences, both located in 13 Bogor, West Java. The method used is was the survey method. The results showed that, at the 14 surface level, the temperature ranged between (28.14±0.52 and 30.61 ±1.76)°C, 15 transparency between(0.38±0.,12 and 0.65 ± 0.06) m, dissolved oxygen (DO) was between ( 16 1.92 ±1.10 and 5.7± 2.55) mg / L, chemical oxygen demand (COD) was between (42.22± 17 9.86 and 54.09 ± 15.89), nitrate between (0.047 ± 0.009 and 0.05 ± 0.015) mg / L, 18 phosphate of (0.015±0.002 and 0.022± 0.004) mg / L and pH was between 7.11± 0.27 and 19 7.33 ±0.34). Meanwhile at the Secchi depth values of the temperature ranged between 20 (2.93±0.71 and 29.96 ±1.71)°C, dissolved oxygen of(DO was 1.14 ±0.90 and 3.37±1.63 ) 21 mg / L, nitrate of (was 0.045 ± 0.008 and 0.056 ± 0.019) mg / L, phosphate of (was 22 0.016±0.003 and 0.035± 0.043) mg / L and pH was between (6.68± 0.33 and 7.11 ±0.28).
    [Show full text]
  • Journal Template
    GSJ: Volume 8, Issue 1, January 2020 ISSN 2320-9186 2058 GSJ: Volume 8, Issue 1, January 2020, Online: ISSN 2320-9186 www.globalscientificjournal.com THE EFFECT OF SEDIMENT DEPOSITION RATE ON COMMUNITY STRUCTURE OF MACROZOOBENTHOS IN SITU GUNUNG PUTRI, INDONESIA 1 2 3 2 Mochammad Faisal Rapsanjani , Isni Nurruhwati , Aiman Ibrahim , Zahidah Hasan 1Student at Faculty of Fisheries and Marine Scicence, Padjadjaran University, Bandung – Sumedang KM 21 Jatinangor 45363, Indonesia E-mail address: [email protected] 2Lecturer at Faculty of Fisheries and Marine Science, Padjadjaran University, Bandung – Sumedang KM 21 Jatinangor 45363, Indonesia E-mail address: [email protected] 3Researcher at Research Center for Limnology, Indonesian Institute of Sciences, Jakarta – Bogor KM 46 Cibinong 16911, Indonesia KeyWords Sediment Deposition Rate, Abundance, Diversity, Macrozoobenthos, Situ Gunung Putri ABSTRACT Situ Gunung Putri is a small lake located in Bogor Regency, West Java. The purpose of this research is to determine the sediment deposition rate that occurs in Situ Gunung Putri and its effect on community structure of macrozoobenthos. The research method was using survey method and samples determined by using purposive sampling method. This research was conducted from March to June 2019 in five observation stations once two week and three times for each stations. The measurement of sediment deposition rate was conducted using sediments traps, while macrozoobenthos sampling is conducted by using Eckman Grab. The result shows that the sediment deposition rate in Situ Gunung Putri ranged from 76.95 to 1264 grams/m2/day. Abundance of macrozoobenthos ranged from 89 to 1321 individuals/m2. Shanon-Wiener Diversity Index ranged from 0.62 to 1.78.
    [Show full text]
  • Effect of Sediment Sedimentation Rate on The
    GSJ: Volume 8, Issue 1, January 2020 ISSN 2320-9186 2058 GSJ: Volume 8, Issue 1, January 2020, Online: ISSN 2320-9186 www.globalscientificjournal.com EFFECT OF SEDIMENT SEDIMENTATION RATE ON THE STRUCTURE OF MACROZOOBENTHOS COMMUNITY IN SITU GUNUNG PUTRI BOGOR 1 2 3 2 Mochammad Faisal Rapsanjani , Isni Nurruhwati , Aiman Ibrahim , Zahidah Hasan 1Student at Faculty of Fisheries and Marine Scicence, Padjadjaran University, Bandung – Sumedang KM 21 Jatinangor 45363, Indonesia E-mail address: [email protected] 2Lecturer at Faculty of Fisheries and Marine Science, Padjadjaran University, Bandung – Sumedang KM 21 Jatinangor45363, Indonesia 3Researcher of Center of Research and Development Limnology, Indonesian Institute of Sciences, Jakarta – Bogor KM 46, Indonesia KeyWords deposition rate, diversity of macrozoobenthos, macrozoobenthos, macrozoobenthos abundance, sediment, diversity of macrozoobenthos ABSTRACT The purpose of this study is to determine the rate of sediment deposition that occurs in Situ Gunung Putri waters and their effect on the structure of the macrozoobenthos community. This research was conducted in situ and ex situ conducted in March - June 2019. Sampling and measurement of water quality parameters were carried out in situ in Situ Gunung Putri, Bogor Regency, West Java. Furthermore, meas- urements of accumulated sediment mass, sediment texture analysis and identification of macrozoobenthos were respectively carried out at the Bentikology Laboratory and Benthic Macroinvertebrate Laboratory of the Indonesian Institute of Sciences Limnology Research Center (LIPI). COD (Chemical Oxygen Demand) analysis was conducted at the Laboratory of Aquatic Productivity and Environment of the Bogor Ag- ricultural University. The method used is a survey method. Sedimentation rate at Situ Gunung Putri has values ranging from 76.95−1264 grams / m2 / day with the highest value found at station 1 and the lowest value at station 5.
    [Show full text]
  • Original Research Article
    1 Original Research Article 2 3 WATER QUALITY DISTRIBUTION IN SITU GUNUNG PUTRI 4 BOGOR REGENCY, INDONESIA 5 6 7 8 ABSTRACT 9 10 The purpose of this study was to determine water quality distribution in Situ Gunung Putri. 11 This research was conducted from February to March 2019, carried out in Situ Gunung Putri 12 and at the Limnology Research Center of the Indonesian Institute of Sciences, both located in 13 Bogor, West Java. The method used was the survey method. The results showed that, at the 14 surface level, the temperature ranged between (28.14±0.52 and 30.61 ±1.76)°C, 15 transparency between(0.38±0.12 and 0.65 ± 0.06) m, dissolved oxygen (DO) was between 16 1.92 ±1.10 and 5.7± 2.55 mg / L, chemical oxygen demand (COD) was between 42.22± 9.86 17 and 54.09 ± 15.89, nitrate between (0.047 ± 0.009 and 0.05 ± 0.015) mg / L, phosphate of 18 (0.015±0.002 and 0.022± 0.004) mg / L and pH was between 7.11± 0.27 and 7.33 ±0.34. 19 Meanwhile at the Secchi depth values of the temperature ranged between (2.93±0.71 and 20 29.96 ±1.71)°C, DO was 1.14 ±0.90 and 3.37±1.63 mg / L, nitrate was 0.045 ± 0.008 and 21 0.056 ± 0.019 mg / L, phosphate was 0.016±0.003 and 0.035± 0.043 mg / L and pH was 22 between 6.68± 0.33 and 7.11 ±0.28.
    [Show full text]
  • Water Quality Distribution in Situ Gunung Putri Bogor Regency, Indonesia
    Asian Journal of Fisheries and Aquatic Research 4(3): 1-8, 2019; Article no.AJFAR.50649 Water Quality Distribution in Situ Gunung Putri Bogor Regency, Indonesia Zahidah Hasan1*, Thoriq Ilham1, Yuli Andriani1, Heti Herawati1 and Fachmijany Sulawesty2 1Faculty of Fisheries and Marine Sciences, Padjadjaran University, Indonesia. 2Limnology Research Center, Indonesian Institute of Sciences, Indonesia. Authors’ contributions This work was carried out in collaboration among all authors. All authors read and approved the final manuscript. Article Information DOI: 10.9734/AJFAR/2019/v4i330056 Editor(s): (1) Dr. Telat Yanik, Professor, Department of Aquaculture, Faculty of Fisheries, Atatürk University, Turkey. Reviewers: (1) Moses Mwajar Ngeiywa, University of Eldoret, Kenya. (2) K. D. Mini, Mahatma Gandhi University, India. Complete Peer review History: http://www.sdiarticle3.com/review-history/50649 Received 01 July 2019 Accepted 02 September 2019 Original Research Article Published 12 September 2019 ABSTRACT The purpose of this study was to determine water quality distribution in Situ Gunung Putri. This research was conducted from February to March 2019, carried out in Situ Gunung Putri and at the Limnology Research Center of the Indonesian Institute of Sciences, both located in Bogor, West Java. The method used was the survey method. The results showed that, at the surface level, the temperature ranged between (28.14±0.52 and 30.61±1.76)°C, transparency between (0.38±0.12 and 0.65±0.06) m, dissolved oxygen (DO) was between 1.92±1.10 and 5.7± 2.55 mg / L, chemical oxygen demand (COD) was between 42.22±9.86 and 54.09±15.89, nitrate between (0.047±0.009 and 0.05±0.015) mg / L, phosphate of (0.015±0.002 and 0.022± 0.004) mg / L and pH was between 7.11± 0.27 and 7.33 ±0.34.
    [Show full text]
  • Potential of the Water Flea Daphnia Magna to Control Phytoplankton Population in Eutrophic Waters
    IOP Conference Series: Earth and Environmental Science PAPER • OPEN ACCESS Potential of the water flea Daphnia magna to control phytoplankton population in eutrophic waters To cite this article: L R Tanjung et al 2021 IOP Conf. Ser.: Earth Environ. Sci. 789 012037 View the article online for updates and enhancements. This content was downloaded from IP address 170.106.33.14 on 24/09/2021 at 09:06 International Conference on the Ocean and Earth Sciences IOP Publishing IOP Conf. Series: Earth and Environmental Science 789 (2021) 012037 doi:10.1088/1755-1315/789/1/012037 Potential of the water flea Daphnia magna to control phytoplankton population in eutrophic waters L R Tanjung1, T Chrismadha*1, F Sulawesty1 and E Nafisyah1 Research Center for Limnology, Indonesian Institute of Sciences (LIPI) *Corresponding author: [email protected] Abstract. Water enrichment has become a national problem that needs to be resolved. This study examined the ability of water fleas Daphnia magna to grow and to control phytoplankton populations in the waters from eutrophic ponds Situ Cikaret and Situ Gunung Putri in Bogor Regency, West Java. Water samples from these water bodies were used to grow the daphnid populations in the styrofoam aquariums without artificial feeding with an initial density of 3.3 individuals/L. The experiment was carried out with three replications. Daphnid population was counted every 4–5 days to observe its growth and development. The chlorophyll content that reflects the phytoplankton biomass at the beginning of the study in the water of Situ Cikaret and Situ Gunung Putri were 52 and 22 µg/L, respectively.
    [Show full text]
  • Original Research Article
    1 Original Research Article 2 3 WATER QUALITY DISTRIBUTION IN SITU GUNUNG PUTRI 4 BOGOR REGENCY, INDONESIA 5 6 7 8 ABSTRACT 9 10 The purpose of this study was to determine water quality distribution in Situ Gunung Putri. 11 This research was conducted from February to March 2019, carried out in Situ Gunung Putri 12 and at the Limnology Research Center of the Indonesian Institute of Sciences, both located in 13 Bogor, West Java. The method used is the survey method. The results showed at the surface 14 level, the temperature ranged between (28.14±0.52 and 30.61 ±1.76)°C, transparency 15 between(0.38±0,12 and 0.65 ± 0.06) m, dissolved oxygen between ( 1.92 ±1.10 and 5.7± 16 2.55) mg / L, COD between (42.22± 9.86 and 54.09 ± 15.89), nitrate between (0.047 ± 0.009 17 and 0.05 ± 0.015) mg / L, phosphate of (0.015±0.002 and 0.022± 0.004) mg / L and pH 18 between 7.11± 0.27 and 7.33 ±0.34). Meanwhile at the Secchi depth values of the 19 temperature ranged between (2.93±0.71 and 29.96 ±1.71)°C, dissolved oxygen of( 1.14 20 ±0.90 and 3.37±1.63 ) mg / L, nitrate of (0.045 ± 0.008 and 0.056 ± 0.019) mg / L, 21 phosphate of (0.016±0.003 and 0.035± 0.043) mg / L and pH between (6.68± 0.33 and 7.11 22 ±0.28).
    [Show full text]
  • In Gunung Putri District Bogor Regency
    Implementation of District’s Integrated Administration Service Policy (PATEN) in Gunung Putri District Bogor Regency 1st Munir Saputra1, 2nd A.H Rahadian2 {[email protected], [email protected]} Institut Ilmu Sosial dan Manajemen Stiami,2 Abstract. The aim of research were analyzing the compliance degree of implementer toward the One-Stop Integrated Service policy, identifying the obstacles and problems found in the implementation of policy, and understanding the performance of output, outcome, benefit and impact of implementation of policy through the qualitative research approach by using the main theory proposed by Randall B. Repley and Grace A. Franklin (1986: 232-33). According to the research result, found that the compliance degree of implementer toward the regulation of laws was low because various Regent regulations concerning the implementation and determination of standard operational procedure not completely obeyed. Some problems were found such as in the aspect of Human Resources/Personnel, Budgeting, work facilities, computers and printer, regulations that consider to be changed frequently, and dependent organization of PATEN that caused the public principles services as stated in Laws No. 25 of 2009 not fully applied. The Performance of Services and the impact expected could not be measured because there was no document of work unit plan and complete LAKIP that accordance with the guidelines of report arrangement. From those three perspectives can be concluded that the implementation of PATEN policy in Gunung Putri District of Bogor Regency not work properly. Keywords: Implementation of Policy, District’s Integrated Administration Service (PATEN). 1 Introduction One of the government entities that provide direct or indirect service to the public is district and village.
    [Show full text]
  • Urban Form and Neighborhood Vulnerability to Climate Change Case Study: Jakarta, Indonesia
    Urban Form and Neighborhood Vulnerability to Climate Change Case Study: Jakarta, Indonesia Andyan Diwangkari School of City and Regional Planning Georgia Institute of Technology Applied Research Paper Supervised by Prof. Perry Yang May 2018 1 Table of Contents Table of Contents .................................................................................................................. 2 List of Figures ........................................................................................................................ 3 List of Tables ......................................................................................................................... 4 1. Introduction ................................................................................................................... 5 2. Literature Review ........................................................................................................... 7 Vulnerability to Climate Change .....................................................................................................7 Linking Sprawling Neighborhoods to Climate Change Vulnerability: A Conceptual Framework .........9 Linking Urban Form and Urban Heat Island: Local Climate Zones (LCZ) ........................................... 10 Putting Jakarta into context ......................................................................................................... 14 3. Methodology and Data ................................................................................................. 19 Vulnerability
    [Show full text]
  • Esp Conservation Assessment and Action Plan
    ESP CONSERVATION ASSESSMENT AND ACTION PLAN 9 JUNE 2006 This publication was produced by Development Alternatives, Inc. for the United States Agency for International Development under Contract No. 497-M-00-05-00005-00 Photo credit: Asep Mulyana, ESP Jakarta/West Java Cover story: An activity conducted in June 3, 2006 by several members of Cikundul-Cilaku Sub Watershed Environment Guardian Forum. They are measuring quality water stream of Cikundul Sub Watershed. The picture is taken in Cisarua River, Nusantara Flower Garden, Kawungluwuk Village, Pacet Sub District, Cianjur District, located at 107° 04' 40,3 E and 06° 43' 21,1 S. ESP CONSERVATION ASSESSMENT AND ACTION PLAN Title: ESP Conservation Assessment and Action Plan. Program, activity, or project number: Environmental Services Program, DAI Project Number: 5300201. Strategic objective number: SO No. 2, Higher Quality Basic Human Services Utilized (BHS). Sponsoring USAID office and contract number: USAID/Indonesia, Contract number: 497-M-00-05-00005- 00. Contractor name: DAI. Date of publication: June 9, 2006. TABLE OF CONTENTS EXECUTIVE SUMMARY............................................................................................................ I 1. INTRODUCTION .............................................................................................................. 1 2. ASSESSMENT OF HIGH BIODIVERSITY VALUE AREAS IN ESP HIGH PRIORITY WATERSHEDS - OTHER THAN PROTECTED AREAS...................................................... 5 2.1. INTRODUCTION ........................................................................................................................................5
    [Show full text]