ISBN No: 978-602-60017-3-3
Proceedings of
The International Joint Seminar and
Visit To Clean Authority of Tokyo
(Shin-Koto Incineration Plant)
Tokyo Metropolitan Government
Humanizing Collaboration between Indonesia & Japan
Held by
Faculty of
International Studies
Master of Management Program
Faculty of Economics & Business
UNIVERSITAS PADJADJARAN
ii
Proceedings of The International Joint Seminar And Visit To
Clean Authority of Tokyo, Tokyo Metropolitan Government
“Humanizing Collaboration between Indonesia & Japan”
Editor
:
Popy Rufaidah, SE., MBA., Ph.D
ISBN
:
978-602-60017-3-3
Layout Editor
:
Joniar Fani Widodo, ST
Technical Editor
:
Intan Siti Amaliyah, S.Si
Publisher
:
Magister Manajemen Fakultas Ekonomi
dan Bisnis Universitas Padjadjaran
Contact:
Jl. Dipati Ukur No. 46 Bandung 40132
Phone: +62-22-2509585
Fax: 022-2509585
Email: informasi@mm.fe.unpad.ac.id
Online version can be accessed at:
http://mm.fe.unpad.ac.id/en/proceedings
Table of Contents
Descriptions Page
Table of Contents i
Welcome Speeches 1
Participant List 7
Abstract 16
Full Paper
1. Business Practices Amongst SMEs: The Case of Fashion Creative Industry Popy Rufaidah and Sutisna
53
2. The Effects Of Socio-Economic Factors On Housing Price In Indonesia Fery Agustianto and Muhammad Andriyadi
67
3. Analysis Of Value-Added Intellectual Capital Influence On Corporate Financial Performance: Study Of Public-Listing Companies On The Indonesia Stock Exchange
Dahlia Mulyasanti
79
4. Potential Determination Of The Property Tax Through Analysis Assessment Of The Agricultural Land In The District Of Blora Mokhamad Surianto
96
5. The Analysis Of Asset Management To The Quality Of Financial Statements Of The Government A Case Study Of Tual, Maluku Taufik Irawan and Temmy Pratama
119
6. The Influence Of Intangible Asset In The Form Of Intellectual Capital To The Value Of Company
Affandi Subekti and Harry Anugerah Pradana
133
7. The Challenges Of Municipal Asset Management In Developing Country: A Case Study Of Bandung
Marga Gumelar and Nur Alam
151
8. The Influence Of Asset Management To Local Revenue Optimization: Case Study In Bekasi City Government
Muhammad Irvan Widya
165
9. The Implementation Of Bandung And Surabaya E-Government And Their Key Success Factors
Hanif Rahmatullah and Silvia Herera
177
10. Mobile-VCT As A Social Marketing Engine To Reduce High-Risk Sexual Behavior (The Project For HIV/AIDS Prevention For Sex Workers In Cilegon City – Indonesia)
Verza Mulya Sugema and Sarimin
190
11. The Use Of Information In Commitment Module Of The State Treasury And Budget System (Span-Sistem Perbendaharaan Dan Anggaran Negara) To Optimize The Absorption Of The State Budget (APBN) Jarir Al Amjad and Utomo Wicaksono
203
iv
Improvement (A Case Study At Finance And Development Supervisory Agency Representative Of West Java)
Dwita Ayu Rahmadanti and Diyan Rasyieqa Khaeruddin
13. The Effect Of Monitoring And Evaluation On The Effectiveness Of Local Asset Management (Empirical Study In The Government Of Malang, East Java, Indonesia)
Ahmad Faozan Suryanto and Rendra Kurnia Wardana
233
14. The Evaluation Of Green Economy Principles In Government Assets Management (Case Study At Central Bureau Of Statistic Central Kalimantan Province)
Rephy Ekawatie and Norhina Kurniawaty
255
15. Implementation Of Risk Based Asset Management To Increase Performance of Local Water Company (PDAM) In Aceh Monita Mardika Fajar
274
16. The Impact Of Intellectual Capital To Bumd’s Performance (A Study On Local Water Company (PDAM) In Indonesia)
Khulifa Ahdizia
287
17. Board Characteristics, CEO Succession, And Intellectual Capital Performance: Managing A Competitive Advantage
Afifa Zuhria
300
18. Understanding The Problems Of Policy Implementation Concerning Retribution On The Use Of Regional Assets: A Case Study In The District Government Of Central Maluku
Sut Mutiah and Dina Anggraeni
Past Events Photos in 2015: The International Joint Seminar – Takushoku University & MM FEB Unpad, 9 January 2015
331
Itinerary 334
Session Chairs of the International Joint Seminar 335
2
Welcome Speech
Prof. Dr. dr.med. Tri Hanggoro.
Email: rektor@unpad.ac.id
Rector of Universitas Padjadjaran
Welcome Speech
Prof. Koji Fujimoto
Dean of the International Cooperation Studies,
Takushoku University
Email : kfujimot@ner.takushoku-u.ac.jp
Website:
http://researchmap.jp/read0128066/?lang=english
4
Welcome Speech
Dr. Nury Effendi, SE., MA
Email: nury.effendi@fe.unpad.ac.id
Dean, Faculty of Economics & Business, Universitas
Padjadjaran
Welcome Speech
Popy Rufaidah, SE., MBA., Ph.D
Email: popy.rufaidah@fe.unpad.ac.id
Head, Master of Management Program, Faculty of Economics
& Business, Universitas Padjadjaran
6
PERSON IN CHARGED
TAKUSHOKU UNIVERSITY
Prof. Koji Fujimoto
Dean of International Cooperation Studies
Takushoku University
Email : kfujimoto@ner.takushoku-u.ac.jp
Prof. Ayako Sendo
Senior Professor, Faculty of Commerce
Takushoku University
Email:
asendoh@ner.takushoku-u.ac.jp
Prof. Fumio Yoshino
fyoshino@ner.takushoku-u.ac.jp
Senior Professor, International Cooperation Studies
Takushoku University
Professor of Institute of World Studies, Takushoku University
Dr. Kajiwara Hirokazu
Director of Graduate Program of International Cooperation Studies
Takushoku University
Email : hkajiwa@ner.takushoku-u.ac.jp
UNIVERSITAS PADJADJARAN
PARTICIPANT LIST
Master of Management Program
Faculty of Economics and Business
Universitas Padjadjaran
Popy Rufaidah, Ph.D.
8
LIST OF PARTICIPANTS The International Joint Seminar
Held By Takushoku University & Master of Management Program, Universitas Padjadjaran
And Visit to Clean Authority of Tokyo, Tokyo Metropolitan Government
Tokyo, Japan 15th – 19th of MAY, 2017
No Photo Identity
1
Name: Fery Agustianto
Student ID: 120820160028
Phone: 085223256333
Email: feryagustianto@yahoo.co.id
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Ternate, Province of North Maluku
Titled of the paper:
The Effects of Socio-Economic Factors On Housing Price In Indonesia
2
Name: Muhammad Andriyadi
Student ID: 120820160050
Phone: 085342360816
Email: andriyadi_90@yahoo.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Province of Maluku
Titled of the paper:
The Effects Of Socio-Economic Factors On Housing Price In Indonesia
3
Name: Dahlia Mulyasanti
Student ID: 120820160048
Phone: +6285237873863
Email: dahlia4869@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Jakarta
Titled of the paper:
Analysis of Value-Added Intellectual Capital Influence on Corporate’s Financial
No Photo Identity
4
Name: Mokhamad Surianto
Student ID: 120820160020
Phone: 081276706765
Email: suriantomokhamad22@gmail.com
Occupation: Head of Planning and Finance, at Land National Agency, Riau Islands (Kepulauan Riau), Ministry of Agrarian and Spatial Planning
Titled of the paper:
Potential Determination Of The Property Tax Through Analysis Assessment Of The Agricultural Land In The District Of Blora
5
Name: Taufik Irawan
Student ID: 120820160017
Phone: 081312201330
Email: pakelnatore@gmail.com
Occupation: Controllerat Finance and Development Supervisory Agency, Republic of Indonesia
(BPKP*), City of Pontianak, Province of West Kalimantan
Titled of the paper:
Asset Management Analysis To Fairness Of The Goverment Financial Statement
6
Name: Temmy Pratama
Student ID: 120820160046
Phone: 081248783436
Email: temmy.surbakti@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Province of Maluku
Titled of the paper:
The Analysis of Asset Management to the Quality of Financial Statements of the Government: A Case Study of Tual, Maluku
7
Name: Harry Anugerah Pradana
Student ID: 120820160063
Phone: 081217094451
Email: harrypradana.bpkp@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), City of Manado, Province of North Sulawesi
Titled of the paper:
10
No Photo Identity
8
Name: Affandi Subekti
Student ID: 120820160060
Phone: 081299396025
Email: affandi.subekti@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), City of Ambon, Maluku Province
Titled of the paper:
The Influence of Intangible Asset in the Form of Intellectual Capital to the Value of Company
9
Name: Muhammad Irvan Widya
Student ID: 120820160011
Phone: 085692114518
Email: irvanwazza@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Aceh Province
Titled of the paper:
The influence of Asset Management to local revenue optimization: Case study in Bekasi City Government
10
Name: Hanif Rahmatullah
Student ID: 120820160061
Phone: 081284378550
Email: hanifrahmatullah@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), City of Gorontalo, Province of Gorontalo, North Sulawesi
Titled of the paper:
The Implementaton of Bandung and Surabaya E-Government and Their Key Success Factors
11
Name: Silvia Herera
Student ID: 120820160043
Phone: 081298461447
Email: silvia.herera@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Ternate, North Maluku Province
Titled of the paper:
No Photo Identity
12
Name: Nur Alam Syah
Student ID: 120820160064
Phone: 08113578843
Email: alam_dana@yahoo.co.id
Occupation: Staff at the Office of Finance and Regional Asset Management Revenue of City Government of Palopo, West Sulawesi
Titled of the paper:
The Challenges of Municipal Asset Management in Developing Country: A Case Study of Bandung
13
Name: Sarimin
Student ID: 120820160034
Phone: 08561445286
Email: sarimin.cakep@gmail.com
Occupation: Analyst of Account Consolidationat Directorate General of Taxation, Ministry of Finance, Jakarta
Titled of the paper:
Mobile-VCT as a Social Marketing Engine to Reduce High-Risk Sexual Behavior
(The Project for HIV/AIDS Prevention for Sex Workers in Cilegon City – Indonesia)
14
Name: Verza Mulya Sugema
Student ID: 120820160035
Phone: 081220091979
Email: verzamulya@gmail.com
Occupation: Staff at Public Health Office, Cilegon City Government, Banten Province
Titled of the paper:
Mobile-VCT as a Social Marketing Engine to Reduce High-Risk Sexual Behavior
12
No Photo Identity
15
Name: Jarir Al Amjad
Student ID: 120820160052
Phone: 085217146670
Email: jariralamjad@gmail.com
Occupation: Staff at Directorate Accounting and Financial Reporting Directorate General of Treasury, Ministry of Finance of Republic Indonesia, Jakarta Office
Titled of the paper:
The Use of Information in Commitment Module of the State Treasury and Budget System (SPAN-Sistem Perbendaharaan dan Anggaran Negara) to Optimize the Absorption of the State Budget (APBN)
16
Name: Utomo Wicaksono
Student ID: 120820160062
Phone: 081317901396
Email: utomo.upkp@gmail.com
Occupation: Staff at State Treasury Office, Jakarta III, Regional Office of Directorate General of State Treasury, Ministry of Finance, Republic of Indonesia, Jakarta Province
Titled of the paper:
The Use of Information in Commitment Module of the State Treasury and Budget System (SPAN-Sistem Perbendaharaan dan Anggaran Negara) to Optimize the Absorption of the State Budget (APBN)
17
Name: Dwita Ayu Rahmadanti
Student ID: 120820160022
Phone: 082221512424
Email: a.dwita@yahoo.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Province of Bali
Titled of the paper:
Managing Knowledge Assets For Organizational Performance Improvement
No Photo Identity
18
Name: Diyan Rasyieqa Khaeruddin
Student ID: 120820160025
Phone: 085878608986
Email: diyanrasyieqa@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Province of Bali
Titled of the paper:
Managing Knowledge Assets For Organizational Performance Improvement
(A Case Study At Finance And Development Supervisory Agency Representative Of West Java)
19
Name: Ahmad Faozan Suryanto
Student ID: 120820160056
Phone: 085227463700
Email: ahmadfaozans@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Manokwari City, Papua Province
Titled of the paper:
The Effect of Monitoring And Evaluation On The Effectiveness Of Local Asset Management
(Empirical Study in The Government of Malang, East Java, Indonesia)
20
Name: Rendra Kurnia Wardana
Student ID: 120820160030
Phone: 081235401632
Email: valerindra230989@gmail.com
Occupation: Staff at Malang City Government, East Java Province
Titled of the paper:
14
No Photo Identity
21
Name: Norhina Kurniawati
Student ID: 120820160041
Phone: 082117205678
Email: norhina@gmail.com
Occupation: Staff at Secretariat of Election Commission for West Java Province, City of Bandung
Titled of the paper:
The Evaluation Of Green Economy Principles
In Government Assets Management (Case study at Central Bureau of Statistic Central Kalimantan Province)
22
Name: Rephy Ekawatie
Student ID: 120820160027
Phone: 085248026622
Email: rephy_ekawatie@yahoo.co.id
Occupation: Staff at Central Bureau of Statistic of Kapuas District at Central Kalimantan Province
Titled of the paper:
The Evaluation Of Green Economy Principles
In Government Assets Management (Case study at Central Bureau of Statistic Central Kalimantan Province)
23
Name: Monita Mardika Fajar
Student ID: 120820160037
Phone: 082174314088
Email: mardikafajarmonita@yahoo.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Aceh Province
Titled of the paper:
No
Photo
Identity24
Name: Khulifa Ahdizia
Student ID: 120820160032
Phone: 081316302693
Email: kahdizia@gmail.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), Aceh Province
Titled of the paper:
The Impact of Intellectual Capital to BUMD’s Performance
(A Study on Local Water Company (PDAM) in Indonesia)
25
Name: Afifa Zuhria
Student ID: 120820160019
Phone: 085330073929
Email: zuhria_afifa@yahoo.com
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), City of Palembang, South Sumatera Province
Titled of the paper:
Board Characteristics, CEO Succession, and Intellectual Capital Performance: Managing Competitive Environment
26
Name: Dina Anggraeni
Student ID: 120820160031
Phone: 08111985943
Email: dina_august08@yahoo.co.id
Occupation: Internal Auditor at Finance and
Development Supervisory Agency, Republic of Indonesia (BPKP*), City of Bengkulu, Province of Bengkulu
Titled of the paper:
Understanding The Problems Of Policy Implementation Concerning Retribution On The Use Of Regional Assets: A Case Study In The District Government Of Central Maluku
Note: *) BPKP* stands for Badan Pengawasan Keuangan dan
16
BUSINESS PRACTICES AMONGST SMES: THE CASE OF FASHION
CREATIVE INDUSTRY
Popy Rufaidah (popy.rufaidah@fe.unpad.ac.id)1, Sutisna (sutisna_mmunpad@yahoo.com)2 1,2
Lecturers at the Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran popy.rufaidah@fe.unpad.ac.id, sutisna_mmunpad@yahoo.com
ABSTRACT Purpose
The purpose of this paper is to discuss the study about the practices of business amongst the SMEs of fashion creative industry in West Java, regarding the SMEs perceptions related to the main business functions executed by the SMEs .
Design/ methodology/ approach
The research used descriptive research method. Descriptive study aims to present information in structured, factual, and accurate information on objects studied. The samples of the respondents were the SMEs in the fashion creative industry in West Java.
Expected Finding
The expected results of this study is that the SMEs in various sectors and specific sector could enhance their business practices by replicating best practices that had been applied by the business owners of the fashion creative industry in West Java.
Managerial/Practical implication
18
material prices, what is the current selling price of the product, how the production process is done in this business, is the current production site adequate, obstacles location of the current activity, and excellence location of current activity.
Originality/Value
This paper is the only study that is done in the SMEs of fashion creative industry in West Java in investigating the practical issues faced by SMEs.
THE EFFECTS OF SOCIO-ECONOMIC FACTORS ON HOUSING PRICE IN INDONESIA
Fery Agustianto (feryagustianto@yahoo.co.id)1,3, 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Ternate, Province of North
Maluku
Muhammad Andriyadi (andriyadi_90@yahoo.com)2,3 2
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Province of Maluku
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
ABSTRACT
Purpose
This research aims to see the effects of socio-economic factors to the housing prices in some areas of major cities in Indonesia.
Design/ methodology/ approach
This research uses econometric analysis approach with panel data that combines time series data and cross section by copying and modifying the model of existing research, for the time series data, the researchers will observe the data in the last 5 years which consider to represents the change of housing prices in seven big cities in Indonesia (Jakarta, Surabaya, Medan, Bandung, Makassar, Balikpapan, Palembang), with the dependent variable house price index and the independent variables Socio-economic factors.
Expected Finding
This research is expected to find extent of socio-economic factors can affect the change in housing prices in seven major cities in Indonesia. This research is also expected to assess the city which has the biggest price changes in the last 5 years.
Practical implication
20
in housing. It also can be used as literature in determining government policy on the provision of houses for the public sector.
Originality/Value
This research investigates socio-economic impact on the changes in housing prices in Indonesia. There have been several studies on the housing prices in Indonesia but the research about impact of socioeconomic on housing prices in Indonesia is very rare.
Keywords: Housing Price, Socio-economic, Panel Data Analysis, Time series
ANALYSIS OF VALUE-ADDED INTELLECTUAL CAPITAL INFLUENCE ON CORPORATE FINANCIAL PERFORMANCE: STUDY OF PUBLIC-LISTING
COMPANIES ON THE INDONESIA STOCK EXCHANGE
Dahlia Mulyasanti (dahlia4869@gmail.com)1,2 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Jakarta
2
Student of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
ABSTRACT Purpose
The purpose of this research is to analyze the influence of value-added intellectual capital on corporate financial performance. This study also attempts to identify the components of intellectual capital that may have partial influence on corporate financial performance. The study will see evidence from the companies on the Indonesia Stock Exchange
Design/Methodology/Approach
This research is designed as a quantitative research. The measurement of intellectual capital will use the VAIC (Value-Added Intellectual Capital) method, as proposed by Pulic (2000). Corporate financial performance is measured by three financial ratios. They are market value, return on assets (ROA), and return on equity (ROE). Multiple linear regression model will be constructed to examine the relationships between intellectual capital and the selected financial performance measurements mentioned above. The scope of this research include the analysis of partial influence of intellectual capital components separately on corporate financial performance and the analysis of influence of intellectual capital itself as a whole on corporate financial performance. This research uses data from all companies listed on the Indonesia Stock Exchange from 2010 to 2015, not including banking sector, mining sector, and state-owned companies. The companies selected as sample are the ones that present the components of intellectual capital on their annual reports.
Expected Findings
22
an inseparable part of the company that play an important role to encourage improvement in corporate financial performance.
Practical Implications
This research will expose extensive analysis coverage about the contribution of intellectual capital components to encourage improvement in corporate financial performance. This analysis is expected to help investors in their investment decision making. On the other hand, from companies perspective, this research will serve as a wake up call to encourage them about the importance of intellectual capital existence.
Originality/Value
This research not only contributes to the knowledge of intellectual capital research, but also adds value to the existing literature of intellectual capital components in relation to corporate financial performance. This research is spesifically done in Indonesia. Therefore, it clearly gives a brief description about intellectual capital progress based on Indonesian corporate point of view. Although the research on intellectual capital performance has been done in many years, this research gives the newest and updated research result from the last five year data.
Keywords: Value-Added Intellectual Capital, Corporate Performance,
POTENTIAL DETERMINATION OF THE PROPERTY TAX THROUGH ANALYSIS ASSESSMENT OF THE AGRICULTURAL LAND IN THE DISTRICT OF BLORA
Mokhamad Surianto (suriantomokhamad22@gmail.com)1,2
1
Head of Planning And Finance, at Land National Agency, Riau Islands (Kepulauan Riau), Ministry of Agrarian and Spatial Planning
2
Student of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose
The aim of this study was to determine the factors that affect the agricultural land value in the District of Blora and potential of the property tax that still be able to be collected.
Design / Methodology / Approach
This research method is quantitative method by analysis method that used to determine how much the independent variables (factors that affect the value of agricultural land) affect the dependent variable (the value of agricultural land) is a method of multiple regression analysis. This study examined six (6) variables, namely Accessibility (X1), Productivity Land (X2), The Kind of The Land (X3), the Topography of The Land (X4), the distance of the land from the settlement (X5) and the Availability of Irrigation (X6) as the independent variables on Agricultural Land Values (Y) as the dependent variable. As for determining how much revenue of potential of property tax (PBB) that still be accepted by the Assessment Ratio analysis method, namely by analyzing the ratio between the agricultural land value with a Tax Object Sale Value (NJOP) as determined by the Department of Regional Income.
Expected Findings
24
between the value of agricultural land with a Tax Object Sale Value (NJOP) set by the local Department of Regional Revenue.
Practical Implications
The practical implication of this study is to provide information and feedback on the performance of land assessment in the establishment of NJOP. This study can be used as an evaluation of the determination of the NJOP as well as consideration for the improvement of the determination of the NJOP especially agricultural land di District of Blora for Blora Regency Government.
Originality / Value
This study will present how many factors that affect the agricultural land value through multiple regression analysis. Through multiple regressions analysis will be obtained mathematical formula to be used to calculate the value of agricultural land. Furthermore, by comparing the agricultural land value with a Tax Object Sale Value (NJOP) will be acquired potential revenues of Property Tax (PBB) that still be able to be accepted.
Keywords: NJOP, PBB, Agricultural Land Value, Multiple Regressions,
THE ANALYSIS OF ASSET MANAGEMENT TO THE QUALITY OF FINANCIAL STATEMENTS OF THE GOVERNMENT A CASE STUDY OF TUAL, MALUKU
Taufik Irawan (pakelnatore@gmail.com)1,3 1
Controller at the Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), City of Pontianak, Province of
West Kalimantan
Temmy Pratama (temmy.surbakti@gmail.com)2,3 2
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Province of Maluku
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose
This study aims to analyze how asset management is implicated on the quality of financial statements of the government, especially to provide an understanding of how asset legal audit assessment, asset inventory, asset valuation, asset optimization, asset monitoring and control can improve the quality of financial statements of the local government.
Design/ methodology/ approach
This research will use descriptive and analytic methods, which involve four data collection techniques – interview, document analysis, questionnaire and observation. To collect the data, the authors undertook a case study in the municipal government of Tual, Maluku in Indonesia. Data were acquired from official and publicly available documents and interviews with key figures who involved in administrating and organizing assets and also those who prepared financial statements.
Expected Finding
26
Practical Implication
The results of this study will have managerial implication for the local government in managing the quality of asset management that affect the quality of the financial statements. This study will also provide practical implication such as improving legal audit assessment, asset inventory, asset valuation, asset optimization, asset monitoring and control.
Originality/Value
The study that analyzes the influence of asset management on the quality of financial statements of the government in Indonesia is very rare and this study is the only study that will be conducted in the municipal government of Tual, Maluku.
Keyword: Asset management, local government financial statement, legal
THE INFLUENCE OF INTANGIBLE ASSET IN THE FORM OF INTELLECTUAL CAPITAL TO THE VALUE OF COMPANY
Affandi Subekti (affandi.subekti@gmail.com)1,3 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), City of Ambon, Maluku
Province
Harry Anugerah Pradana (harrypradana.bpkp@gmail.com)2, 2
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), City of Manado, Province of
North Sulawesi
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose
This study analyzes the influence of Intangible Asset in the form of Intellectual Capital to company value through the financial performance as an intervening variable. Intellectual Capital as the independent variables was measured using the Value Added Intellectual Capital (VAIC). The object of this study is the banking companies listed in Indonesia Stock Exchange (Bursa Efef Indonesia / BEI).
Design/Methodology/Approach
This research is a quantitative descriptive research, which aims to test and attest the influence of intellectual capital on corporate value with the financial performance as an intervening variable. This study will use secondary data obtained from banking companies listed in Indonesia Stock Exchange in 2013-2015. This study will examine three variables, namely the intellectual capital as an independent variable (independent), the financial performance as an intervening variable, and the value of the company as dependent variable (dependent).
Expected Finding
28
this study are expected to explain the relationship between the independent variables (Intellectual Capital) on the dependent variable (Company Value) and the extent to which the Intellectual Capital can affect the value of the company.
Practical Implication
The implications of this study are expected to provide information to the company management in evaluating financial performance and the performance of its intellectual capital that will maximize the value of the company and for users of financial statements, especially investors, this research can be used as a reference in the decision making.
Originality/Value
This study will be conducted at the banking company whose name has been listed on the Indonesia Stock Exchange in 2013-2015, to see how the influence of intangible assets such as Intellectual Capital on corporate value.
THE CHALLENGES OF MUNICIPAL ASSET MANAGEMENT IN DEVELOPING COUNTRY: A CASE STUDY OF BANDUNG
Marga Gumelar (marga16001@mail.unpad.ac.id)1,3, 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), City of Palangkaraya, Province
of Central Kalimantan
Nur Alam (alam_dana@yahoo.co.id)2,3 2
Staff at the Office of Finance and Regional Asset Management Revenue of City Government of Palopo, West Sulawesi
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose:
The research is aimed to identify the problems on public asset management of municipality by evaluating the local government asset management system. The asset management include several aspects namely asset inventory, asset protection and asset utilization.
Design/methodology/approach:
A case study in the city government of Bandung – West Java, Indonesia – is used as an approach to achieve the research objective. The study involved three data collection techniques: document analysis, questionnaire and interview. It applies likert scale analysis tool to measure attitude, opinion and perception of government officers about municipal asset management.
Expected findings:
30
Practical implication:
The research will define the problems in the asset management system within the local government and it will answer each of these challenges with practical suggestions. The result is expected to provide a guidance for local authority to cut out the circles of asset management issues which have become a classical problem for years.
Originality/value:
The paper will offer information for further research on considering the environment and activities of local government asset management system.
Keywords: asset management system, public asset management,
THE INFLUENCE OF ASSET MANAGEMENT TO LOCAL REVENUE OPTIMIZATION: CASE STUDY IN BEKASI CITY GOVERNMENT
Muhammad Irvan Widya (irvanwazza@gmail.com)1,2 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Aceh Province
2
Student of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose:
This study aims to analyze the influence of asset inventory, asset legal audit, asset valuation, and asset monitoring and control to Bekasi City Government’s local revenue optimization.
Design / methodology / approach:
This research is a correlational study with its aims to present the influences of asset inventory, asset legal audit, asset valuation, and asset monitoring and control to Bekasi City Government’s local revenue optimization. The sample research is taken by purposive sampling method. Research population includes the people who directly charged and involved in Bekasi City Government asset management and local revenue services.
Expected findings:
The hypothesis developed in this study include: asset inventory positively influences local revenue optimization, asset legal audit positively influences local revenue optimization, asset valuation positively influences local revenue optimization, and asset monitoring and control positively influences local revenue optimization.
Practical implication:
The result is expected to be useful as a reference for Bekasi City Government in making decision on asset management, and as a literature on asset inventory, asset valuation and legality for realizing good asset management in local government.
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Research on the influence of asset management to Bekasi City’s Government Local revenue Optimization has never done before, so this study acts to explain the problems on the asset management or local revenue optimization.
Keywords: Asset management, asset inventory, asset legal audit, asset
THE IMPLEMENTATON OF BANDUNG AND SURABAYA E-GOVERNMENT AND THEIR KEY SUCCESS FACTORS
Hanif Rahmatullah (hanifrahmatullah@gmail.com)1,2, 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), City of Gorontalo
Silvia Herera (silvia.herera)1,2
1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Ternate, North Maluku
Province
2
Students of Master of Management Program, Faculty Of Economics and Business, Universitas Padjadjaran
Abstract
Purpose
This study aims to evaluate the e-government’s implementation in both cities based on indicators that have been set by Liu (2010) using variable contents, functions and construction indexes and determines five keys success factors developed by khalil et al (2001). The First section will describe the background problems, followed by a discussion of the government in Indonesia, refers to Bandung and Surabaya at the second section. The Third section explains the local government itself and the model of e-government implementation at the fourth section. Research questions will be at the fifth section and the remaining section will discuss findings and conclusion of the study.
Design/ methodology/ approach
The comparison of two cities will be based on framework of e government evaluation using web content analysis method. Meanwhile, the determination of their keys success factors will use the five elements by Khalil et al (2002).
Expected Finding
34
Practical Implication
The findings of this study not only can be used to develop the existing e-government system both in Bandung and Surabaya but also can be used for consideration of the other municipal/ city government to adopt and implement the best practice.
Originality/ Value
This study refers to the key success factor of e-government implementation on both local governments which can be a benchmark to other local governments in Indonesia while the previous research discusses the implementation of e-government on the city in certain countries..
MOBILE-VCT AS A SOCIAL MARKETING ENGINE TO REDUCE HIGH-RISK SEXUAL BEHAVIOR (THE PROJECT FOR HIV/AIDS PREVENTION FOR SEX
WORKERS IN CILEGON CITY – INDONESIA)
Verza Mulya Sugema (verzamulya@gmail.com)1,3, 1
Staff at Public Health Office, Cilegon City Government, Banten Province
Sarimin (sarimin.cakep@gmail.com)2,3 2
Analyst of Account Consolidation at Directorate General of Taxation, Ministry of Finance, Republic of Indonesia, Jakarta
3
Students of Master of Management Program, Faculty Of Economics and Business, Universitas Padjadjaran
Abstract Purpose
This study aims to determine the role of Mobile-VCT (Voluntary Counselling and Testing) as a social marketing tool in minimizing the high risk of contracting HIV/AIDS from sexual behavior for the population of Cilegon City. The exchange of information in the counseling process provides an alternative perception in determining the attitude of people, while social marketing in health known as health promotion has contributed greatly to influence people to live a healthy lifestyle. Mobile-VCT as an integrated interactive service aims to offer multiple benefits for its clients.
Design/Methodology/Approach
This study uses a quantitative method by using primary and secondary data sourced from information and questionnaires distributed to the population at risk of contracting HIV/AIDS through sexual behavior, in this case the population are participants/clients in the Mobile-VCT held in Cilegon City. In the questionnaires distributed, there are questions associated with the Mobile-VCT and its influence on changes in sexual behavior of the population at risk for clients classified as WPSTL (Indirect Female Sex Workers). Measurements are performed using statistical analysis to determine the influence of Mobile-VCT service in reducing high-risk sexual behavior.
Expected Finding
36
behavior in the population that are at high risk of contracting HIV/AIDS. This study involved WPSTL as samples with the hope of improving the quality of healthcare for them in particular and the public in general.
Practical Implication
This study will determine to what extent the Mobile-VCT as a social marketing tool influences the changing of risk sexual behavior in high-risk populations in relation to reducing the number of cases of HIV/AIDS in Cilegon City. The aspect of information is important in behavior change project. Information is obtained from the counseling process in both directions between the counselors and the clients as well as the status of HIV screening test results obtained by the clients.
Originality/Value
This study provides valuable information, in particular for the populations that are directly at risk, where the use of VCT service can be utilized by the public from all walks of life, intended in general and not limited to any risk populations. The population at risk is a key population, and certainly the right parties in extracting information in the implementation of this study, which is of course the results of this study contribute positively to the development of health in Cilegon City.
THE USE OF INFORMATION IN COMMITMENT MODULE OF THE STATE
TREASURY AND BUDGET SYSTEM (SPAN-SISTEM PERBENDAHARAAN DAN
ANGGARAN NEGARA) TO OPTIMIZE THE ABSORPTION OF THE STATE
BUDGET (APBN)
Jarir Al Amjad (jariralamjad@gmail.com)1,3,
1
Staff on Directorate Accounting and Financial Reporting at Directorate General of Treasury, Ministry of Finance, Republic Indonesia, Jakarta Office
Utomo Wicaksono (utomo.upkp@gmail.com)2,3 2
Staff at State Treasury Office, Jakarta III, Regional Office of Directorate General of State Treasury, Ministry of Finance, Republic of Indonesia, Jakarta Province
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose
The purpose of this study is to examine the effectiveness, accountability, and timeliness of process of state expenditure through the use of information in commitment management of the State Treasury and Budget System (SPAN).
Design / methodology / approach
Commitment management as a tool intended to improve effectiveness and timeliness will be investigated. This paper will compare information which is found in the commitment management and the implementation of budget absorption in Indonesia, through State Treasury and Budget System (SPAN).
Expected Findings
The main expected finding is commitment management has a positive impact on effectiveness, accountability, and timeliness of the process of public expenditure. Some evidence will provide that there is consistency between the engagement process in commitment module and the realization of the State expenditure in payment module.
Practical Implications
38
expenditure to achieve the effectiveness, accountability, and timeliness of public expenditure implementation.
Originality / Value
The information in this paper would broaden that the usefull timely information will improve the performance of public finance management.
MANAGING KNOWLEDGE ASSETS FOR ORGANIZATIONAL PERFORMANCE IMPROVEMENT (A CASE STUDY AT FINANCE AND DEVELOPMENT
SUPERVISORY AGENCY REPRESENTATIVE OF WEST JAVA)
Dwita Ayu Rahmadanti (a.dwita@yahoo.com)1,3, 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Province of Bali
Diyan Rasyieqa Khaeruddin (diyanrasyieqa@gmail.com)2,3
2
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Aceh Province
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
ABSTRACT
Purpose:
This research aims to identify the knowledge asset management owned by Finance and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan) (BPKP) and analyze the role of knowledge asset in the process of employee performance improvement that encourages organizational performance improvement at BPKP.
Design/methodology/approach:
This research uses descriptive method and quantitative data analysis. The data used in this research consist of primary data and secondary data. Primary data are obtained from the result of questionnaires. Secondary data are obtained through literature study, such as books, journals, and other supporting data. The sampling technique used in this research is judgement sampling method and data analysis technique uses Structural Equation Model (SEM) and Partial Least Square (PLS) as an alternative development.
Expected findings:
40
organizational performance improvement and see the variable that has the greatest contribution in organizational performance improvement at BPKP.
Practical implication:
The result of this research is expected to become a means to understand how a knowledge asset management affects organizational performance at BPKP and can provide information to management as the basis for evaluating performance. Such information can be used as an important contribution for the organization to improve the competence of employees, maintain the availability of knowledge, innovation and product development in ensuring the success and the existence in the future.
Originality/value:
This research particularly aims to explore knowledge assets management on the employees of BPKP with the position of functional auditor and their role in organizational performance improvement at BPKP in implementing their supervisory function.
THE EFFECT OF MONITORING AND EVALUATION ON THE EFFECTIVENESS OF LOCAL ASSET MANAGEMENT (EMPIRICAL STUDY IN THE
GOVERNMENT OF MALANG, EAST JAVA, INDONESIA)
Ahmad Faozan Suryanto (ahmadfaozans@gmail.com)1,3, 1
Internal auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia, Manokwari City, Papua Province
Rendra Kurnia Wardana (valerindra230989@gmail.com)2,3
2
Staff at Malang City Government, East Java Province
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose
This study discusses the proposal of research to study the influence of monitoring and evaluation conducted by internal management or external parties on the effectiveness of local asset management particularly in the Government of Malang.
Design/Methodology/Approach
The methods used in this research are descriptive and verification methods. Descriptive study is conducted to know and be able to explain how the monitoring and evaluation variable can affect the effectiveness of local asset management practice in the Government of Malang. The method of verification analysis is used to examine the relationship between independent variables, namely monitoring (x1) and evaluation (x2), and dependent variable, that is the effectiveness of local asset management.
Expected Finding
42
Practical Implication
The practical implication of this research is expected to provide information about the importance of monitoring and evaluation activities in order to achieve effectiveness in local asset management. It is emphasized that monitoring and evaluation play an important role in the effectiveness of local asset management.
Originality/Value
The research on local asset management, especially in the Government of Malang are still very rare. This paper will examine about how monitoring and evaluation activities can affect the effectiveness of local asset management in 45 departments in the Government of Malang. This paper is expected to contribute to the local government on the importance of monitoring and evaluation activities in order to achieve effectiveness in asset management.
KEYWORDS: effect of monitoring and evaluation, local asset management
THE EVALUATION OF GREEN ECONOMY PRINCIPLES IN GOVERNMENT ASSETS MANAGEMENT (CASE STUDY AT CENTRAL BUREAU OF STATISTIC
CENTRAL KALIMANTAN PROVINCE)
Rephy Ekawatie (rephy_ekawatie@yahoo.co.id)1,3 1
Staff administration at Central Bureau of Statistic, Kapuas District, Central Kalimantan Province
Norhina Kurniawaty (norhina@gmail.com)2,3
2
Staff at Secretariat of Election Commission for West Java Province, City of Bandung
3
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
ABSTRACT
Purpose
The aim of this research is to evaluate the principles of green economy in the management of government assets related to adaptive reuse of idle assets to optimize idle assets (buildings and constructions).
Design / methodology / approach
Green economy becomes perspective in which to view the problem of idle assets (building and construction) in the Central Bureau of Statistics Central Kalimantan province. The method used in this study is a combination of quantitative and qualitative methods (mix methods). Model of concurrent method with concurrent triangulation strategy became the model of mix methods used in this study. Quantitative method was used to know the statistical relationship between the adaptive reuse of idle assets (building and construction) with optimazation government asset management. Qualitative method was used to describe the relationship shown by the test results of Spearman Rank Order Correlation nonparametric statistics on quantitative method.
Expected finding
44
Practical implication
This study helps to find solutions and formulate policies based on the principles of green economy related to the management of idle assets (building and construction) in the Central Bureau of Statistics Central Kalimantan province.
Originality/ value
This study aims to look at the relationship of the principles of green economy in the management of government assets associated with adaptive reuse of idle assets (building and construction) for optimizing the management of government assets in the Central Bureau of Statistics Central Kalimantan province.
Limitation of study
This study evaluated the principles of green economy in the management of government assets in the Central Bureau of Statistics Central Kalimantan province confined to the adaptive reuse of idle assets (building and construction).
Keyword: green economic principles, adaptive reuse of idle assets (building
IMPLEMENTATION OF RISK BASED ASSET MANAGEMENT TO INCREASE PERFORMANCE OF LOCAL WATER COMPANY (PDAM) IN ACEH
Abstract
Monita Mardika Fajar (mardikafajarmonita@yahoo.com)
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia (BPKP*), Aceh Province
Student of Master of Management Program, Faculty of Economics And Business, Universitas Padjadjaran
Purpose
The purpose of this research is to study implementation of risk based asset management to increase performance of local water company in Aceh Province, Indonesia, well-known as Perusahaan Daerah Air Minum (PDAM), regarding perceptions related to risk based asset management with the intention to increase its performance.
Design/ methodology/ approach
The research will use descriptive qualitative analytic method. The descriptive study aims to present information in a structured, factual, and accurate information on the risk based asset management which increase performance of a local water company in Aceh. The population of this study is the local water company in Aceh and surrounding areas who have relation with the company. The population of this study are the PDAM in Aceh that have been conducted operational audits by the Finance and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan), well known as Badan Pengawasan Keuangan dan Pembangunan (BPKP). The study involved four data collection techniques – observation, document analysis, questionnaire and interview.
Expected Finding
46
Practical Implication
This study will find the concept of risk based asset management that can be applied in a local water company in Aceh to increase its performance. The performance indicator of a local water company based on Development Support Agency Water Supply System, well-known as Badan Pendukung Pengembangan Sistem Penyediaan Air Minum (BPPSPAM), consists of financial, service, operational, and human resource aspects. Some indicators in each aspect related to the asset management.
Originality/ Value
The research was conducted on a local water company in Aceh, Indonesia, which studied the concept of risk based asset management with the intention to increase its performance based on BPPSPAM indicators. Only few researchers have done this type of study. It will also provide a basis for further research that focuses on analyzing the context and processes of risk based asset management
THE IMPACT OF INTELLECTUAL CAPITAL TO BUMD’S PERFORMANCE (A STUDY ON LOCAL WATER COMPANY (PDAM) IN INDONESIA)
Khulifa Ahdizia (kahdizia@gmail.com)
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia, Aceh Province
Student of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
Abstract
Purpose:
The aims of this research are to analyze and to obtain the empirical evidence about the impact of intellectual capital to BUMD’s performance. This research focuses on the Local Water Company (PDAM) in Indonesia.
Design/methodology/approach:
This research will use a quantitative method by utilizing the secondary data. The Development of Support Agency of Water Supply System (BPPSPAM) will provide the secondary data, which was collected from PDAM’s performance evaluation report in the year of 2015. This study applies a structural path model to financial data in analyzing the relationship between four components of Intellectual Capital (IC), which are innovation capital, process capital, human capital, and customer capital, as well as the causal effects of intellectual capital on firm’s financial performance.
Expected findings:
The hypothesis in this study develops a significant relationship between intellectual capital and firm’s financial performance, so the expected result of this study is the intellectual capital affected to firm’s financial performance.
Practical implication:
48
Originality / value:
This paper studies on PDAM in Indonesia. It analyzes and obtains the empirical evidence about the impact of intellectual capital to PDAM’s financial performance.
Keywords: Intellectual capital, firm’s performance, local government
Board Characteristics, CEO Succession, and Intellectual Capital Performance: Managing a Competitive Advantage
Afifa Zuhria (zuhria_afifa@yahoo.com)
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia, South Sumatera Province
Student of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
ABSTRACT
Purpose
The aim of this paper is to analyze the effect of board characteristic and Chief Executive Officer (CEO) succession in developing intellectual capital performance in Public Listed Indonesia State Owned Enterprises from 2006 to 2015. This study is a modification of several studies.
Design/ methodology/ approach
This study hypothesis was developed based on the upper echelon theory and resource dependency theory. Intellectual capital performance will be measured by the Value Added Intellectual Coefficient-VAIC method which proposed by Pulic (1998). This study uses data that encompasses 20 Indonesian State Owned Enterprises listed on the Indonesian Stock Exchange from year 2005 to 2016. The multiple regression analysis be used to examine this research hypothesis using SPSS software (Statistical Package for Social Science) version 20.0.
Expected Finding
The findings will provide that board characteristics and CEO succession play crucial role to encourage corporate intellectual capital performance improvement. Therefore, there is a prediction of positive, negative, or inconsequential outcomes when it comes to hire new CEO, so this study will reveal the relationship between CEO succession event and intellectual capital performance.
Practical Implication
50
performance improvement related to future earnings. Second, the result is expected to provide guidance for companies to control CEO succession effect with intellectual capital performance improvement.
Originality/ Value
This study findings can be viewed as a new perspective on company succession as a highlights of intangible asset that can increase intellectual capitals performance. There has been a lack of research deal with CEO succession as an alternative way in improving intellectual capital. This paper tries to reveal the important of succession issues in corporate governance to explain the implication on intellectual capital performance.
Keyword: board characteristics, CEO succession, intellectual capital
UNDERSTANDING THE PROBLEMS OF POLICY IMPLEMENTATION CONCERNING RETRIBUTION ON THE USE OF REGIONAL ASSETS: A CASE
STUDY IN THE DISTRICT GOVERNMENT OF CENTRAL MALUKU
Sut Mutiah (mutiahsangadji@gmail.com)1,2, 1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan
Keuangan dan Pembangunan), Republic of Indonesia, Maluku Province
Dina Anggraeni (mutiahsangadji@gmail.com)1,2
1
Internal Auditor at Finance and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan), Republic of Indonesia, City of Bengkulu, Province of Bengkulu
2
Students of Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
ABSTRACT
Purpose: The research is aimed to identify the problems of policy
implementation concerning retribution on the use of regional assets in the District Government of Central Maluku. Successful implementation involves organization, interpretation, and application.
Design/methodology/approach: A case study in the District Government
of Central Maluku is used as the approach to achieve the research objective. The study involves three data collection techniques – observation, document analysis, and interview.
Expected Findings: The findings will provide information of problems in
implementing the policy concerning retribution on the use of regional assets in the District Government of Central Maluku that include organization, interpretation, and application. It will help the local government to reformulate the policy and improve the policy
implementation performance so that the use of government’s assets can be well-organized and managed and contribute to the local revenue.
Practical Implication: The research will define the problems in
52
which have become a classical problem for years.
Originality/Value: The paper will offer a basis for further research focused
on analyzing the context and implementation of policy concerning retribution on the use of regional assets.
Keywords: implementation, retribution on the use of regional asset policy,
54
BUSINESS PRACTICES AMONGST SMES: THE CASE OF FASHION
CREATIVE INDUSTRY
Popy Rufaidah (popy.rufaidah@fe.unpad.ac.id)1, Sutisna (sutisna_mmunpad@yahoo.com)2
1,2
Lecturers at the Master of Management Program, Faculty of Economics and Business, Universitas Padjadjaran
ABSTRACT Purpose
The purpose of this paper is to discuss the study about the practices of business amongst the SMEs of fashion creative industry in West Java, regarding the SMEs perceptions related to the main business functions executed by the SMEs .
Design/ methodology/ approach
The research used descriptive research method. Descriptive study aims to present information in structured, factual, and accurate information on objects studied. The samples of the respondents were the SMEs in the fashion creative industry in West Java.
Expected Finding
The expected results of this study is that the SMEs in various sectors and specific sector could enhance their business practices by replicating best practices that had been applied by the business owners of the fashion creative industry in West Java.
Managerial/Practical implication
materials for 1 times the production process, how to condition raw material prices, what is the current selling price of the product, how the production process is done in this business, is the current production site adequate, obstacles location of the current activity, and excellence location of current activity.
Originality/Value
This paper is the only study that is done in the SMEs of fashion creative industry in West Java in investigating the practical issues faced by SMEs.
56
INTRODUCTION
The government develops the creative industry through the issuance of Presidential Instruction (Inpres) Number 6 Year 2009 on Creative Economy Development. This Instruction is the basis for all stakeholders in developing 14 sectors of creative economy. The sub-sectors of creative industries included in the scope of development of the Ministry of Industry of the Republic of Indonesia are fashion, craft, computer services, and software.
The Indonesian fashion industry is experiencing an uplifting increase as it proves to be escalated to reach the value of USD $ 137.7 million for total exports of 'Non-knitted garments' (BPS 2017).
Currently, the Provincial Government of West Java has a Regional Mid-Term Development Plan (RPJMD) Year 2013-2018. The creative industry has been designated as one of the sectors that receive special attention in the RPJMD which is reflected in the strategy, the direction of development policy, the establishment of missions, objectives and targets and programs. It has even been set development scenario 10 (ten) Common Goals based sectoral thematic, one of which is the development of creative industry.
In accordance with RPJMD Jabar 2013-2018, on the Strategy and Direction of Regional Development Policy, stated that one of the missions to be achieved (Second Mission) is "Building a Robust and Fair Economy". One of the derivative programs to achieve the mission is reflected in the strategy of Industry Sector, which is to increase the competitiveness of industry. This is done through: (a) upgrading of small and medium industries and inter-industry partnerships; (B) increasing the production and quality of leading industries (agro industry, creative industries and communication information technology industries). Seen the creative industry became one of the focus of industrial programs to achieve the mission.
industrial crop production (coffee, tea, cocoa, rubber, volatile) and horticulture (vegetables, fruits, ornamental plants) export oriented ; 4. Developing trade services and creative industries, 5. Developing Metropolitan Bandung Raya, a new growth center (growth center) Pangandaran and Rancabuaya. In this context, it is appropriate to conduct research focus on 2014 period to explore the behavior of business functions of business actor of fashion product creative industry in WKPP IV (Priangan Territory).
LITERATURE REVIEW
Various studies about SMEs have been investigated amongst scholars, such as the study of Hadood et al 201 is to investigate the network promotion role of export promotion programmes in driving small and medium enterprises