Fahri Eka Oktora
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ANALISIS HUBUNGAN PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS ATAS BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN TOLITOLI PROVINSI SULAWESI TENGAH Oktora, Fahri Eka; Pontoh, Winston
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2337.2.1.2013.1-10

Abstract

Local governments need to increase capital investment in fixed assets, such as: equipments, buildings, infrastructures, and other fixed assets. Capital expenditure allocation was based on the local needs for facilities and infrastructure. The higher level of capital investment expected to improve the quality of public services, because the fixed assets due to capital expenditure is a key for the implementation of governmental duties and provides services to the public. This study was aimed at analyzing the corelations of local own revenues, general allocation funds, and specific allocation funds with capital expenditures at Tolitoli Regency in Central Sulawesi Province. Research design methods is the field research by correlation analysis. Test results showed a lack relationship between local own revenues with capital expenditures by R value was 0,155. Meanwhile the relationship between general allocation funds with capital expenditures was 0,981 and special allocation funds with capital expenditures was 0,427. It shows the close relationship between the two variables with capital expenditures.
KINERJA PT. POS INDONESIA (PERSERO) CABANG MANADO DENGAN PENDEKATAN BALANCED SCORECARD Oktora, Fahri Eka
SEIKO : Journal of Management & Business Vol 3, No 1 (2019): July-December (On Press)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6234/sejaman.v3i1.526

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja PT. Pos Indonesia (Persero) Cabang Manado dengan pendekatan balanced scorecard. Lamanya waktu penelitian (khususnya pengumpulan data dan wawancara) selama dua minggu, yaitu pada tanggal 11 Juni sampai dengan 22 Juni 2019. Informan/responden dalam penelitian ini adalah Manajemen Kantor Pos Manado. Jenis penelitian ini adalah Penelitian Deskriptif. Metode analisis yang digunakan dalam penelitian ini adalah Balanced Scorecard yang diterapkan dengan menggunakan Analytic Hierarchy Process (AHP). Hasil penelitian ini menunjukkan bahwa kinerja PT. Pos Indonesia (Persero) Cabang Manado secara keseluruhan adalah cukup atau berada pada kisaran rata-rata (4,67). Perspektif keuangan (4,00) memiliki skor yang terendah. Salah satu faktor pemicu rendahnya skor tersebut adalah sistem pengelolaan keuangan, khususnya penyusunan laporan keuangan, yang masih disentralisasikan pada Kantor Pusat PT. Pos Indonesia (Persero). Dalam upaya meningkatkan nilai kepada pemegang saham, manajemen melaksanakan program restructuring. Perspektif pelanggan (5,17) memiliki skor yang tertinggi sehingga menandakan bahwa pelayanan kebutuhan pelanggan merupakan prioritas pertama dan utama bagi manajemen Kantor Pos Manado. Beberapa langkah yang ditempuh oleh manajemen dalam memberikan nilai kepada pelanggan mencakup: program menemukan kembali bisnis (reinventing business) dan restrukturisasi organisasi (reorganisation). Perspektif proses bisnis internal (4,70) menduduki urutan ke-3. Dalam mencapai peningkatan kinerja pada perspektif ini, manajemen melaksanakan program reposisi (repositioning) dan program rancang-bangun kembali (reengineering). Perspektif pembelajaran dan pertumbuhan (4,88) menduduki urutan kedua. Untuk memenuhi upayanya dalam memberikan nilai kepada karyawan dan organisasi, manajemen menerapkan program pengukuran dengan benar (rightsizing) dan pengalokasian sumberdaya (resource allocation). Kata kunci: ?kinerja, balanced scorecard? ABSTRACT This research was aimed to know and to analyze the performance of Pos Indonesia, Co.Ltd by using the balanced scorecard approach. This research been performed at the Manado Post Office during two weeks, started from June, 11 until June, 22, 2019. The source of information or respondents are managers of Manado Post Office. This type of research is descriptive research. Method of analyzis used in this research is the Balanced Scorecard, which was applied by using the Analytic Hierarchy Process (AHP). The result of this research showed that the overall performance of Pos Indonesia, Co.Ltd is sufficient or in the average level (4,67). The financial perspective (4,00) was the lowest score. One of the management causing this low score is the financial system, especially the creation of financial statements that are still centralized at the head office of the company. In order to improve the value for stockholders, management implemented the restructuring program. The customer perspective (5,17) has the highest score, this implies that customers are the first and main priority for the management. Severall steps taken by management to give value to customers include: the reinventing business and the organizational restructuring program. The internal business process perspective (4,70) obtains the third position. In order to increase performance at this perspective, management implemented the repositioning and reengineering program. The learn and growth perspective achieves the second priority. In order to optimize employees and organization?s value, the management of Manado Post Office applied the rightsizing program and resource allocation program. Keywords: ?performance, balanced scorecard?