ANALYSIS The development of local financial capacity IMPLEMENTATION IN SUPPORTING REGIONAL AUTONOMY IN THE DISTRICT Sukoharjo ... (AK-07)


Governmental organizations is a form of non-profit organization aimed at increasing the service to the public that security can be increased, improving the quality of education or quality health care and others. In addition, the organization is a non-profit organization that is not the main orientation for profit.

When compared with other organizations, governmental organizations have special characteristics that impressed more as a political rather than economic institutions. However, as forms of other institutions, agencies / government organizations also have an economic aspect as an institution. Institutions perform various forms of government expenditure in order to finance the activities to be conducted in one hand, and on the other agencies must do a variety of efforts to obtain revenue to cover all costs.
In carrying out economic activities, organizations or government agencies require accounting services for the supervision and produce financial information that will be used for economic decisions. However, because the nature of institutions of governance is different from the nature of the company that aims to seek profit, the nature of government accounting is different from the nature of corporate accounting. With the accounting of government then the government should have a plan for a mature destination that ideally the application of accounting in accordance with the government in Indonesia.

With ditetapkannya Law No. 22 of 1999 jo Law No. 32 of 2004 on Regional Government and Law No. 25 of 1999 jo Law No. 33 of 2004 on Fiscal between central and local authorities will be able to provide a broad or autonomy, real and responsible to the local government is proportionally. This is realized with the settings, and the utilization of national resources, and the Fiscal and central regions are democratic, the role of the community, equality of justice, and considers the potential and diversity of areas, especially to the Government District and the City Government. Goal of financial autonomy in the region is to improve people's welfare, equity and social justice.

According to Law No. 32 of 2004 article 1 paragraph 5. Regional autonomy is the right, authority and obligations of the autonomous regions to manage their own affairs and manage the government and the interests of local communities in accordance with the regulations. In regard to the role that local government is not to determine the successful self-created, which is always didambakan Regional Government. Apart from the debate about the ketidaksiapan areas in various fields to perform the second law, the autonomous region is believed the best way in order to encourage regional development. Replace the centralized system of development that is considered by some as the cause of lambannya development in the region and the size of the imbalance between regions.

In the implementation of Regional Autonomy there are four key elements of the Central Government submitted to the Regional Government. To the four elements according to Cheema and Rondinelli (in Anita Wulandari, 2001:17), is a Political Decentralization, Fiscal Decentralization, Decentralization of Administration and Decentralization and Economy. Fourth element is the duty to manage efficiently and effectively. So therefore, there will be a capability / capacity to implement a region with its function well. One of the elements that the government submitted to the central government deerah is fiscal decentralization. Fiscal decentralization which is the main component of the implementation of decentralization and regional autonomy mark the start of a new phase in the development of regions and communities in managing resources / all of the potential to achieve progress and prosperity of the region.

With regional autonomy, the authority which is owned by the local government will be the greater responsibility, so that diembannya akan multiply. Implications of the affairs of government authority so broad that a given region in the framework of regional autonomy can be a blessing for the region. However, increasing the authority of the other areas is also a burden that requires readiness for local implementation, because the larger affairs of the government the responsibility of local governments. Therefore, there are several aspects that need to be prepared, among others, human resources, financial resources, facilities and means of pre-regions. Financial aspect is one of the basic criteria to be able to know the real capabilities of the region in managing the household alone. Ability areas are the extent to which local resources can dig their own financial resources to finance the region's financial needs without having to drape themselves in the help and subsidies from the central government.

The ability of local governments in financial management is reflected in the Revenue Budget Shopping Daerah (APBD), which describes the ability of local governments in financing the activities of the task of development, as well as equity and justice with the potential to develop all owned by their respective regions.

One of the main characteristics in the area able to implement regional autonomy according Yuliati (2001:22), is located on the local financial capacity to pay for the enforcement of the area with the level of dependency of the central government to have a proportion of the decline and is expected that the PAD must be a part of mobilizing providing local government funds. Original Regional Income is one of the factors that are important in the implementation of the wheels of a region based on the principle of autonomy is real, knowledgeable and responsible. The Role of Original Regional Income in the financial decline into one of the important standards in the implementation of regional autonomy, meaning the larger area to obtain a concentrate of PAD and the availability of the large number of financial areas that can be used to pay for providing regional autonomy.

Anita Wulandari (2001), doing research on the local financial capacity in the city of Jambi in the implementation of Regional Autonomy. Research results show that in the implementation of Regional Autonomy, the city of Jambi on the constraints faced low financial capacity region, viewed from the low contribution Original Regional Income.

Widodo (2001), doing research on Financial Ratio Analysis Kabupaten Boyolali. The result shows that the autonomy of local governments in meeting the needs of Boyolali funds to organize the tasks of governance, development and social services is still relatively low and tended to decrease.
By referring to previous research, of course, tailored to the ability of knowledge and experience that is owned, mereplikasi author would like to develop and research these. However, there are some differences, among others:
1. Research period. Research was conducted during the period of 2001-2005 years, while previous research on the period before 2002.
2. Area of research. Research taking this area of research in Sukoharjo District, while the researchers took the earlier research in the city of Jambi, Boyolali, and Sragen.

Each of the company want the advantages of the large-sold of the product to the customer, with the expenses of a small-company benefit as big.

Each of the company want the advantages of the large-sold of the product to the customer, with the expenses of a small-company benefit as big. This also applies to manufacturing companies such as PT Indogravure. PT Indogravure produce product packaging fleksible (Flexible Packaging) and is the first company that produces Foil Laminated Alumunium, Polycellonium, Polycello, Polypanium following pencetakannya foil. The author conducted in all parts of the production printing and the quality of the product company. Authors also make the data directly in order to obtain actual data that is used to help PT Indogravure to search for the solution of the problems that occur.

For manufacturing companies, the production process is a process that most do. This will be the cost to the issued by the company to do the manufacturing process. Cost will be a great disadvantage because it costs companies as much as possible in order not to be causing damage that a bad impact to the company, but the cost of this emphasis should not harm the welfare of factory employees, the cost of the emphasis that can be done with the product that failed. Reduction in the number of products that failed the level would be great for the company, because the company does not need to spend that is not useful due to the failure of production, while the company is high production level of failure will be more losses than just in terms of the cost, consumers will feel the results by dikecewakan product demand and failed to replace the loss of production in the company.

The companies generally know when a loss occurs in the persuhaan is, with the dots to know where the production of errors then it can be useful to do in order to prevent failure in the middle of production does not continue. In this case PT Indogravure have been doing prevention of product failure by providing additional cost to the consumer to cover the cost of production failure that has been done. Production system will be proposed when the failure occurred on the product produced.


Eva Martina Afriana, NIM : I 0302001. THE RE-LAYOUT OF SOUDAN BIRD CAGE ENTERPRISE, SOUDAN, SURAKARTA. Thesis. Surakarta : Industrial Engineering Faculty, Sebelas Maret University Surakarta, October 2006.


“Manunggal” bird cage enterprise, located in Soudan Surakarta, is one of the manufactured enterprise that produces bird cages of raw material from which teaks and “Apus” bamboos in Soudan, Surakarta. The tight competition in producing bird cages demands the enterprise to do better in satisfying consumers. By determining a recent competitors, it is expected that the enterprise can make a good purpose of quality production through the smooth production activity. One of important factor from that purpose is material handling that determined by the current materials in the production process. That activity causes material handling cost and the movement of material distance. The condition of its location that does not appropriate to the layout criterion causes the security and the performance of workers, the current material good production than influences half finished product and finished product cause the obstruction toward material handling traffict.

The first evaluation and design toward the factory location is by using manually travel chart method or from to chart and distributed by software quant system. The purpose is to minimize the material handling seen from the distance and the cost of material handling. From the description above, it can be concluded that there are three layout alternatives that have smaller distance and material handling cost that before. The next step is to elect the best layout based on the consideration of the distance and optimal material handling cost; the nearness of the first operation with the acceptance, the nearness of the last operation with the dispatch. By using performance layout, it reduces 38,77% of the radius material handling and 47,06% of material handling cost retrenchment.

Key words : re-layout of enterprise, from to chart, distance of material handling, cost of material handling



The paper presents the improvement of quality assurance at an automotive industry which produces multi-purpose vehicle. Their multi-purpose vehicle is a global product, which means that it should concern not only domestic market demand but also international market demand and specification. Thus to maintain customer satisfaction on product quality, one of the efforts can be done to improve quality assurance level is by implementing Quality Assurance Network activity.

Keywords: quality assutrance, improvement, quality assurance network activity.

Studi Dermaga Tipe Bulkheads dengan Kapasitas Kapal Maksimum 10.000 DWT


The cost that was needed in the development of a quay was very big, sehingga the development of the quay that was quite economical in our country really was needed. Oleh because that must be carried out by the study of various good problems in planning and tinjauan the cost. When being seen from the aspect of planning as well as the analysis of the cost, the quay bulkheads merupakan one of the quite economical quays, so as to this thesis was carried out studi the quay bulkheads both in planning and the cost. Quay planning bulkheads this was carried out by using the wall turap bebas (cantilever sheet pile wall) or the wall of the coat berjangkar (anchored sheet pile wall) and was planned by the ship kind that will be tied up to the quay bulkheads ini was kapal the General cargo with the capacity of the maximum ship 10,000 DWT.

Results of this study showed that for General's ship kind cargo with the smallest ship capacity 1,000 DWT could not use the wall of the free coat (cantilever sheet pile wall), section modulus (S) that was received for the smallest ship capacity 1,000 DWT - 3 3 = 4, 322 10 m./m. long the wall, bigger than section modulus the biggest coat - 3 3 that was available PZ-38 with section modulus (S) = 2, 5132 10 m./m. long the wall, because of the coat that was available did not fill the condition then in quay planning bulkheads for General's ship kind cargo with the capacity of the maximum ship 10,000 DWT were used the wall of the anchoring coat (anchored sheet pile wall). In the analysis of the cost that was done, results of this study showed that increasingly big the ship capacity will make the cost that was spent increasingly big, for General's ship kind cargo with the smallest ship capacity 1,000 DWT the quay cost that was spent of Rp. 31,450,608,000.-

So as for economical and efficient quay planning better dermaga that will be built to the area that in line with the shoreline used tipe the quay bulkheads by using the wall of the coat berjangkar (anchored sheet pile wall), because apart from having a function of as the place leaning him the ship, the quay bulkheads could function as project restraint reklamasi .



Liquid asphalt often very much was used as prime coat and tack coat. Untuk tack coat, emulsion asphalt that often was used was the SS type and RS, whereas for liquid asphalt that often was used was the type of MC dan RC.

Stronger permanent from tack coat depended on the quantity of the resurfacing tack coat and coarseness of the texture of the surface of the layer of the road. As far as this is concerned not yet ada the specification about strong shifted the layer of the bunch, only had the provisions re-educateed Marga that for the need of the layer of the bunch, liquid asphalt that was used adalah of 0.2 – 0,5 l/m and for emulsion asphalt was of 0.25 of – 0,75 2 l/m .

This research aimed at knowing the quantity of the resurfacing dengan the strong testing shifted. The production of the test object was varied menurut the quantity of the resurfacing tack coat him, that is 0,2 l/m ; 0,3 l/m ; 0,4 l/m ; 0,5 2 2 2 l/m .untuk liquid asphalt and 0,2 l/m ; 0,3 l/m ; 0,4 l/m ; 0,5 l/m ; 0,6 l/m ; 2 2 2 2 2 2 0,7 l/m ; 0,8 l/m for emulsion asphalt. Each one was made 3 test objects, 2 2 both that used liquid asphalt and that used aspal emulsi.

Results of the research showed that to tack coat that menggunakan liquid asphalt the kind RC-250, strong shifted the maximum was received in kuantitas the resurfacing as big as 0,315 l/m . Whereas to tack coat yang 2 used emulsion asphalt of the kind Crs-1, strong shifted the maximum diperoleh in the quantity of the resurfacing as big as 0,5046 l/m . Time pemeraman aspal 2 the emulsion of the kind Crs-1 in the quantity of the optimum resurfacing was 38.36 minutes, shorter than time pemeraman liquid asphalt RC-250 in kuantitas the optimum resurfacing, that is for 43 minutes. This research juga depicted time relations pemeraman liquid asphalt and aspal the emulsion.



Simpang bersinyal was a quite important element dalam the transport system in the city. The signal regulation must be carried out se- optimal possibly in order to be able to help the smoothness of the rate of the vehicle yang went through the intersection.

In the Jakarta City was carried out by the signal regulation with the place glow Red-Kuning simultaneously before the green flame. This dimaksudkan as the command for the driver in simpang to be ready to advance saat the green light was switched on. With mensurvei this signal regulation pada foot the intersection of Sultan Iskandar Muda in the Jakarta City terbukti reduced in general lost the beginning that happened of 2.225 detik compared with foot the Asia-Africa Intersection in the Bandung City yang without the yellow flame.

After being known by the condition for Simpang Asia-Africa (Bandung) the ratio arus bored him was 1.28 that exceeded the limit 1.0 according to Webster, showed that simpang was bored. Then was carried out analisis lost early in a statistika manner inferential to know efektivitas the yellow flame when being used to the Asia-Africa intersection in Bandung. Results of the analysis showed that losing the beginning in Jakarta more kecil than lost the beginning in Bandung in the level of reliability of 5 Jakarta quite effective to be tried out in Bandung.