Gugus Irianto

Designing Business Incubator Model for Start-up Digital

Business incubator is a company or institution which provide a program that designed to nurture and accelerate start-up business success. Start-up business is a newly build or developed company that later called as incubate. In this research, start-up company specify on start-up digital that mostly accessible through mobile or desktop platform trough application. The purposes of this research are to define the components in every stage required in business incubator that consist of pre-incubation, mid-incubation and post-incubation. There are three results focus 1) Pre-incubation stages refers to defining the sourcing, business idea development and business plan of a business incubator; 2) Mid-incubation stages consist of evaluation and benchmarking process, 3) Post-incubation stages stressing on the value creation phase of a business incubator. This qualitative research concludes that the core process in business incubator is not similar towards each other, even though there are minimum requirement that must be fulfilled for a decent quality business incubator. A good business incubator for start-up digital is an incubator that 1) provide preparation procedures (before-during-after) to accelerate a start-up business 2) design incubation model and 3) create value related to regulation, market dynamic, macro-environment and related factors.

Pancasila Paradigm: Methodology of Wawasan Nusantara for Accounting of Pancasila

The purpose of this paper is to present the research methodology of the accounting paradigm “Pancasila”. Pancasila is the basic view of life appropriate to the citizens of Indonesias independence. In the paradigm of Pancasila, there are contained elements of philosophical research or basic beliefs that underlie accounting thought and research. These elements are based on the nature of Pancasila human beings, i.e. the first point of Pancasila, Ketuhanan Yang Maha Esa (The Almighty God) contains elements of life, as a study of ontology; the second point, Kemanusiaan yang Adil dan Beradab ( Just and Civilized Humanity), contains elements of the senses, the mind, and rasa as the study of epistemology; the third point, Persatuan Indonesia (the Unity of Indonesia), contains elements of Karsa (will) in concepts of Wawasan Nusantara as the study methodology, i.e. the Methodology of Wawasan Nusantara (MWN); the fourth point, Kerakyatan yang dipimpin oleh Hikmah Kebijaksanaan dalam Permusyawaratan / Perwakilan (Democracy Guided by the Inner Wisdom in Deliberations and Representations), contains elements of deeds and inner wisdom as a method of research; and fifth points, Keadilan Sosial bagi Seluruh Rakyat Indonesia (Social Justice for all the People of Indonesia), contains elements of purpose as the study of axiology, namely the research results in the form of the concept and practice of accounting based on Pancasila.

Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008

This study aims to analyze the implementation of Government Internal Control System ( SPIP ) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP ; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.