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"Competence can be defined as an individual basic characteristic which has a causal relationship based on criteria namely effective of good performance, superior at workplace or at a certain situation. The mean of competence mentioned above can be briefly defined as man capability indicated by his work, knowledge, skill, attitude, motive and talent, obviously found at workplace which can distinguish between who is successful and who is ordinary person. Every organization needs to develop professional and competent human resources according to the necessity. This will be the center of organization excellence and all at once as an instrument of competitive ability in the globalization era. Concept of Competence Based Human Resources Management (CBHRM) offers an approach wich expresses the demand toward the need of individual (civil servant). By applying the approach CBHRM many of management functions, at the beginning, are difficult to be performed, can be easier and more pratical, as employee career planning, post/ position grouping, development, training till termination which can arranged according to to the organizational needed competence by using the information on competence needed in a post/potion or for an individual (employee). So CBHRM can be defined as "a process of management of manpower function from recruitment until termination, where the process of decision taking is based on information about standard of post/position and individual or employee competence in order to achieve organization purpose". Different from conventional Human Resources management, all activities and decision in the CBHRM are more transparent, can be scientifically justified and non-discriminative. By using the integrated CBHRM can be developed an Integrated Competencies Based Human Resources Management Information System. This system is a database which is devided, based on functions of human resources management and which produces various report needed by integrated human resource service."

"ABSTRAKKurang optimalnya kualitas pelayanan di Satpas Jakarta Barat terjadikarena banyak faktor yang berpotensi mempengaruhinya. Teknologi informasi,budaya organisasi, dan kompetensi sumberdaya manusia merupakan tiga diantarabanyak faktor yang menarik untuk diangkat dalam penelitian. Penelitian inibertujuan untuk menganalisis besarnya pengaruh teknologi informasi, budayaorganisasi, kompetensi sumberdaya manusia terhadap kualitas pelayanan SatpasJakarta Barat.Teknologi informasi, budaya organisasi, kompetensi sumberdaya manusiadan kualitas pelayanan merupakan variabel pokok dalam penelitian. Pengukuranvariabel dilakukan dengan membagikan kuesioner kepada 149 personil SatpasJakarta Barat, yang dipilih melalui metode convenience sampling, dimanaanggota yang sedang melaksanakan tugas, diminta untuk berpartisipasi dalampengisian kuesioner. Analisis data dengan menggunakan structural equationmodeling (SEM) dengan metode alternatif partial least square (PLS), dimanatidak diperlukan uji asumsi klasik.Penelitian menghasilkan temuan bahwa: a) Dimensi tangible merupakandimensi yang memiliki pengaruh paling kuat terhadap kualitas pelayanan SatpasJakarta Barat; b) Dimensi kompetensi menggunakan word processing merupakandimensi yang paling kuat pengaruhnya pada penggunaan informasi teknologi diSatpas Jakarta Barat; c) Dimensi pemanfaatan teknologi informasi merupakandimensi yang berpengaruh kuat terhadap penggunaan teknologi di Satpas JakartaBarat; d) Karakteristik budaya organisasi yang memberikan pengaruh paling besarterhadap budaya organisasi di Satpas Jakarta Barat adalah dimensi penekananpada strategi yang memiliki karakteristik memberikan penekanan kepada usahauntuk memperoleh sumberdaya baru, menciptakan tangtangan baru atau berusahamencoba sesuatu yang baru.Berdasarkan temuan penelitian tersebut maka untuk meningkatkan kualitaspelayanan di Satpas Jakarta Barat dapat dilakukan dengan peningkatan terhadapdimensi pelayanan tangible dan peningkatan kompetensi anggota Kepolisiandalam bidang teknologi informasi secara bersama-sama.

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ABSTRACTLess optimal quality of service in Satpas West Jakarta occurred becausemany factors that potentially influence it. Information technology, organizationalculture, and human resource competence are three of the many interesting factorsto be raised in research. This study aims to analyze the magnitude of the influenceof information technology, organizational culture, human resource competence toservice quality Satpas West Jakarta.Information technology, organizational culture, human resourcescompetence and service quality are the main variables in the research.Measurement of variables was done by distributing questionnaires to 149personnel of Satpas West Jakarta, selected through convenience samplingmethod, in which the members who were carrying out the task, were asked toparticipate in the questionnaire filling. Data analysis using structural equationmodeling (SEM) with alternative partial least square method (PLS), where noclassical assumption test is required.The research resulted in the finding that: a) Tangible dimension is thedimension which has the most influence to the quality of service of West JakartaSatpas; b) The competence dimension using word processing is the most powerfuldimension of influence on the use of technological information in Satpas WestJakarta; c) Dimensions of the use of information technology is a dimension thatstrongly influences the use of technology in Satpas West Jakarta; d) Thecharacteristics of organizational culture that have the greatest impact onorganizational culture in the Satpas of West Jakarta is the dimension of emphasison strategies that have the characteristics of emphasizing the effort to acquirenew resources, creating new ones or trying to try something new.Based on the findings of this research, to improve the quality of service inSatpas West Jakarta can be done by increasing the tangible service dimensionand increasing the competence of Police members in the field of informationtechnology together."

"Analisis Proses Penyusunan Laporan Keuangan Badan LayananUmum. Studi Kasus RS Jantung dan Pembuluh Darah Harapan Kita Laporan Keuangan Badan Layanan Umum BLU merupakan hal yang amat pentingdan tidak terpisahkan dari Laporan Keuangan Kementerian induknya sebagaipertanggungjawaban dana publik dan juga memberikan keyakinan yang memadai reasonable assurance atas akuntabilitas dan transparansi penggunaan anggarannegara. Tujuan penelitian ini untuk melihat proses penyusunan laporan keuangan diRSJPD Harapan Kita dengan menggunakan metode penelitian kualitatif. Dengan nilaiaset sebesar Rp.971.630.323.566,- di tahun 2015. Hasil penelitian menunjukankompetensi sumber daya manusia SDM pada Bagian Perbendaharaan danMobilisasi Dana PMD dan Akuntansi memiliki latar belakang pendidikan sebanyak53,1 sarjana S1 ke atas dan didapati 37,5 pejabat struktural tidak memiliki latarbelakang pendidikan ekonomi atau akuntansi. Kondisi ini terjadi karena prosespengangkatan pejabat struktural belum dilakukan secara terbuka, tetapi melalui badanpertimbangan jabatan dan kepangkatan baperjakat , pada akhirnya keputusanDirektur Utama yang menentukan. Namun demikian kendala ini dapat diatasi denganmemberikan pendidikan dan pelatihan yang diadakan oleh Kementerian Keuangandan Kementerian Kesehatan.Sistem pengendalian internal akuntansi terkait penyusunan laporan keuangan, belumadanya validitas pada transaksi pendapatan tunai, pada proses pengakuan pendapatanpiutang BPJS membutuhkan waktu 2-3 bulan dikarenakan proses verifikasi keuanganinternal kekurang petugas dan belum dibantu oleh aplikasi komputer. Sedangkanuntuk sistem pengendalian akuntansi pengeluaran penggunaan kartu pengawassebagai kartu kendali belum optimal, kartu pengawas harus diterbitkan setelah prosespengadaan selesai sehingga dapat memantau berita acara serah terima BAST untukmencegah keterlambatan proses pengesahan belanja. Perlunya membangun sisteminformasi akuntansi rumah sakit yang terintegrasi sehingga membantu komunikasiantar unit kerja dan mengontrol aliran dokumen, lebih lanjut menghasilkan laporankeuangan secara real time. Peran auditor internal lebih diharapkan berperan sebagaikatalisator dengan memberikan bimbingan dan ikut aktif dalam proses bisnis.

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Analysis of Public Service Agency BLU Finacial StatementProcess Case Study in RS Jantung dan Pembuluh Darah Harapan Kita The Financial Statement of the Public Service Agency BLU is very important andinseparable from the Financial Statements of its parent Ministry as accountable forpublic funds and also provides reasonable assurance on the accountability andtransparency of the use of the state budget. The purpose of this study is to see theprocess of preparing financial statements at RSJPD Harapan Kita by usingqualitative research methods. With the asset value of Rp.971.630.323.566, in theyear 2015. The results show the competence of human resources HR in the Treasuryand Mobilization Fund PMD and Accounting has educational background of 53.1 bachelor to Over and found 37.5 of structural officials have no economic oraccounting education background. This condition occurs because the process ofappointment of structural officials has not been done openly, but through the agencyof consideration of rank baperjakat , ultimately the decisions of the PresidentDirector determine. However, this obstacle can be overcome by providing educationand training held by the Ministry of Finance and the Ministry of Health.Accounting internal control system related to the preparation of financial statements,the absence of validity on cash income transactions, the recognition process BPJSreceivable income takes 2 3 months due to the internal financial verification processlack of officers and has not been assisted by computer applications. As for theaccounting control system, the use of supervisory card as the control card is notoptimal yet, the supervisory card must be issued after the procurement process iscompleted so that it can monitor the acceptance report BAST to prevent the delay ofthe approval budget. The need to build an integrated hospital accounting informationsystem that helps communicate between work units and control the flow of documents,further generating financial reports in real time. The role of internal auditors is moreexpected to act as a catalyst by providing guidance and actively participating inbusiness processes. "