Analisis pelaksanaan Konstruksi Dalam Pengerjaan (KDP) pada pekerjaan konstruksi Dinas Pekerjaan Umum dan Penataan Ruang Daerah Provinsi Sulawesi Utara
DOI:
https://doi.org/10.58784/ramp.206Keywords:
analysis, construction in progress, KDP, fixed assetsAbstract
The aim of this research is to identify, analyze and describe: the implementation of KDP at the North Sulawesi Province PUPRD Service, the obstacles faced in managing KDP at the North Sulawesi Province PUPRD Service, and to describe what efforts have been made to overcome obstacles to KDP management at the Department. PUPRD North Sulawesi Province. This type of research is descriptive research with a qualitative approach. To collect data that is related or relevant to the variables of this research, the techniques used are observation techniques, interview techniques and documentation techniques. The results of the research show that 1) Implementation of Construction in the Work of the Public Works and Regional Spatial Planning Department of North Sulawesi Province which consists of: Mechanism for Procurement of Construction in Work, Recognition of Construction in Work, Measurement of Construction in Work, and Presentation and Disclosure of Construction in Work. 2) obstacles in managing construction in the work of the Public Works and Regional Spatial Planning Department of North Sulawesi Province consisting of policy constraints and leadership commitment, integrity and conflicts of interest 3) Efforts made by the Public Works and Regional Spatial Planning Department of North Sulawesi Province in overcoming obstacles Management of Construction in Progress, namely administrative sanctions, determination of blacklists, coordination and inventory, and payment of remaining debts.
Downloads
References
Ayudhya, B. I. N. (2012). Factors causing delay in payment of residential building projects in Thailand. Construction Economics and Management I, 5480. https://fig.net/resources/proceedings/fig_proceedings/fig2012/papers/ts01c/TS01C_israngkuranaayudhya_5480.pdf
Bastian, I. (2006). Sistem Akuntansi Sektor Publik, Edisi 2. Salemba Empat.
Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar Edisi Ketiga. Erlangga.
Effendi, U. (2015). Asas Manajemen. Rajawali Pers.
Ghozali, I., & Ratmono, D. (2008). Analisis multivariat dan ekonometrika teori, konsep, dan aplikasi dengan Eviews 8. Badan Penerbit Universitas Diponegoro.
Halim, A., & Kusufi, M. S. (2014). Akuntansi Keuangan Daerah. Edisi 4. Salemba Empat.
Haryanto, D., & Nugrohadi, G. E. (2011). Pengantar Sosiologi Dasar. Prestasi Pustaka.
Hasibuan, M. S. P. (2009). Manajemen Sumber Daya Manusia. Bumi Aksara.
Ibironke, O. T., Oladinrin, T. O., Adeniyi, O., & Eboreime, I. V. (2013). Analysis of non-excusable delay factors influencing contractors' performance in Lagos State, Nigeria. Journal of Construction in Developing Countries, 18(1), 53-72. http://web.usm.my/jcdc/vol18_1_2013/art4_jcdc18-1.pdf
Islamy, M. I. (2007). Prinsip-Prinsip Perumusan Kebijaksanaan Negara. Bumi Aksara.
Langford, D., & Retik, A. (1996). The organization and management of constraction: Shaping theory and practice. E&FN SPON.
Mangkunegara, A. A. A. P. (2016). Manajemen sumber daya manusia perusahaan. Remaja Rosdakarya.
Mentu, E. P., & Sondakh, J. J. (2016). Penyajian laporan keuangan daerah sesuai Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan pada Dinas Pendapatan Daerah dan Dinas Sosial Prov. Sulut. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(1), 1392-1399. https://ejournal.unsrat.ac.id/v3/index.php/emba/article/view/12359
Raho, B. (2007). Teori Sosiologi Modern. Prestasi Pustaka.
Scott, W. R. (2015). Financial Accounting Theory, 7th Edition. Pearson Education Limited.
Sinaga, I. R., Sondakh, J. J., & Warongan, J. D. L. (2024). The influence of independence, integrity, professionalism, and objectivity on fraud prevention in auditors with auditor ethics as a moderating variable: Empirical study at the Representative Office of the Supreme Audit Agency in North Sulawesi Province. The Contrarian: Finance, Accounting, and Business Research, 3(1), 41–52. https://doi.org/10.58784/cfabr.135
Siregar, M. H., & Saerang, D. P. E. (2015). Perlakuan akuntansi atas konstruksi dalam pengerjaan pada laporan keuangan pemerintah daerah pada Kabupaten Minahasa. Going Concern: Jurnal Riset Akuntansi, 10(1), 44-51. https://doi.org/10.32400/gc.10.1.7366.2015
Terry, G. R., & Rue, L. W. (2010). Dasar-Dasar Manajemen. Bumi Aksara
Wahab, S. A. (2008). Analisis kebijaksanaan: dari formulasi ke implementasi kebijaksanaan negara. Kencana.
Wahjosumidjo. (1994). Kiat kepemimpinan dalam teori dan praktek. Harapan Masa PGRI.
Zabir, M. (2018). Kebijakan pimpinan dalam memotivasi kerja pegawai Baitul Mal Aceh. Al-Idarah: Jurnal Manajemen dan Administrasi Islam, 2(1), 93-118. http://dx.doi.org/10.22373/al-idarah.v2i1.3396
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Juliani Waridin, Ventje Ilat, Hendrik Gamaliel
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
