International Journal of Business and Behavioral Sciences
Vol. 5, No. 5; May 2015
Intelligence, Attitude, and Behavior of Apparatus in Implementing Financial
Accounting of Regional Government at Buton Regency
*La Ode Hasiara1, Iqbal, M. Aris Ali2
Head of Accounting Department at State Polytechnic Samarinda and Lecturer of Public Sector
Accounting, 2Lecturer of Public Sector Accounting at University of Khairun Ternate
*hasiaral@gmail.com
Abstract
This research aims to describe quotient: spiritual, emotional, intelligence and social for
apparatus in implementing financial accounting of regional government. Those intelligences
are used for: (1) preparing budget for general policy, (2) preparing plafond priority of
temporary budget, (3) preparing budget work plan at regional work unit, and (4) conducting
discussion, determination of regional government budget. The research uses interpretative
approach with grounded theory. Every result of the research is categorized in three steps: (1)
open coding, (2) axial coding and (3) selective coding. Research result found four
intelligences: (1) spiritual intelligence, (2) emotional intelligence, (3) quotient intelligence,
and (4) social intelligence. Those intelligences form positive attitude and behavior in
responding to the preparation of Budget General Policy, Priority of Temporary Budget
Plafond, Budget Work Plan at Regional Work Unit and preparation and determination of
regional government budget.
Keywords: spiritual quotient, emotional quotient, intelligence quotient, and social quotient.
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1. Introduction
Apparatus intelligence at Regional Working Unit (Indonesian: Satuan Kerja
Perangkat Daerah [SKPD]) is the accumulation of spiritual quotient, emotional quotient,
intelligence quotient and social quotient in preparing: (a) General policy budget, (b)
plafond priority of temporary budget, (c) budget work plan at work unit of regional forces
and preparation, and (d) determination of regional government budget at Buton Regency
(Agung, 2007; Abdullah, 2005; Calne, 2005; Basrowi and Soenyoto, 2004; Gore, 2004;
Bonner and Penington, 1991).
The involvement of all parties is the key success for the implementation of
financial accounting at regional government in recording and accountability at Regional
Working Unit (SKPD). The record is the base for accountability in the implementation of
financial accounting by government. The implementation of the accounting refers to
Government Regulation of the Republic of Indonesia No. 24,20051
Steps in the implementation of governmental financial accounting are: first, the
preparation of budget general policy and priority of temporary budget plafond. Budget
general policy and priority of temporary budget plafond aim to lay down the enforcement
basics of the implementation of regional government financial accounting. The
1
PP RI Number 24 Tahun 2005 tentang Srandar Akuntansi Pemerintah (SAP).
enforcement basics are Regulation of the Minister of Domestic Affairs (Permendagri) and
Regional Autonomy Act2. Acts, Regulation of the Minister of Domestic Affairs
(Permendagri), and Regional Regulation are the manual for the implementation of
regional government finance. Second is budget work plan of regional work unit. The work
plan involves all apparatus in budgeting division in each work unit of regional forces.
Team worked in budget work plan also refers to Acts, Permendagri and regional
government as manual in the implementation of financial accounting of regional
government. Third, the preparation of regional government on the implementation of
regional government budget refers the above Act and Permendagri. In addition it also
refers to Act Number 17, 20033 combined with the Decree of Minister of Domestic Affairs
Number 29, 20024.
Those acts and regulation are supported by Regulation of Buton Regent No. 1,
2008 as the replacement of Regulation Number 12, 2008 and Number 15, 20075. Fourth
is the discussion and determination of regional government budget. This activity is the
last activity in the planning of regional government budget and is the common decision
between government and House of Representatives (Indonesian: Dewan Perwakilan
Rakyat Daerah [DPRD]).
2. Literature Review
Spiritual quotient is an intelligence that occurs from the deepest heart (Taylor,
2004). Apparatus as God creation sets the religion in the front line in building
professionalism. Therefore, spiritual dimension sets of life guidance to avoid ethics and
moral issues. It is in line with Al-Alwani (2005) that religion is the biggest wealth and
having noble glory. In managing regional government budget at Buton Regency, all the
activities must be accountable to the public (Sajiarto, 2000; Lucy, 1996).
The implementation of government financial accounting will need comparison
from various abilities and intelligences. The intelligences should be supported by various
abilities. In addition, process to the implementation of regional government financial
accounting is complicated and long; therefore it needs time, power, thought and
patience. The first quotient, spiritual quotient (SpQ) apparently is not sufficient in
implementing government financial accounting; therefore, other quotients are needed
that support the implementation, such as emotional quotient (EQ), intelligence quotient
(IQ) and social quotient (SQ). Based on result of analysis on various phenomena in field,
the three quotients were found with addition of social quotient. If apparatus give positive
2
Permendagri Number.13/2006, Number 30/2007, Number 59/2007 on Guidance for Regional Financial
Management and UU No.22/1999 UU No.25/1999 and UU Number 32/2004 and UU Number 33/2004 on
Regional Government and Finance.
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Acts of the Republic of Indonesia Number 17, 2003 on State Finance.
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The Decree of the Minister of Domestic Affairs Number 29, 2002 on Accountability and Monitoring of
Regional Finance and Procedure for the Preparation of APBD Calculation
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Regulation of Regent Number 12, 2007, Regulation of Regent Number 15, 2007, Regulation of Regent
Number 1, 2008 and Regulation of Regent Number 12, 2008 on Guidance of Budget Preparation
2
attitude toward those quotients, it can bring beneficial act for the implementation of
accounting (Abdullah, 2005; Zohar and Marshal, 2005).
2.1 Spiritual Quotient (SpQ)
Spiritual quotient is the highest intelligence that gives the ability to give the
meaning of praying on human attitude and behavior. The activities consist of, among
other, budget general policy, priority of temporary budget plafond, budget work plan at
regional work unit. At id level, the attitude of government apparatus in responding ego is
to maintain spiritual values as a media in implementing government financial accounting.
As it is spiritual function, the key words are attention and honesty based on ethical
norms. Owen (2004) that stated that keeping promises and be responsible are the main
base in implementing regional government financial accounting.
Zohar and Marshall (2006) stated that spiritual quotient is an intelligence to face
various issues of meaning and value, which is an intelligence to put human behavior in
wider and richer meaning context. The intelligence aims to value work done by other as a
meaningful way of life compare to others. In addition, Owen (2004) stated that honesty
closely related to accounting value.
2.2 Emotional Quotient (EQ)
Emotional quotient is a strong feeling and it demands one’s attention and it is
likely to influence cognitive behavior process. Emotional quotient consists of some
interrelated abilities. The self-awareness is an understanding on one’s mood and energy.
High emotional quotient could help to solve various problems faced by individual and
organizational group.
Zohar and Marshall (2006:114) stated that if human emotional is healthy and no
damage in the brain side, it can be used effectively to give understanding for apparatus to
do their activities. However, if their emotion is disturbed, they will not be able to give
understanding on self even with relatively high IQ. Moreover, Agustian (2005) stated that
moral transformation and good morals implementation could better conducted if
followed with emotional quotient.
2.3 Intelligence Quotient (IQ)
Intelligence quotient is the ability to solve problems with logic. Those problems
are encountered with various strategies taken. The strategy is the best choice. However,
only few apparatus depend on logic and the three other quotients.
The attitude of regional government apparatus in id level is an ego driver so that
intelligence quotient could function to control problems in the implementtation of
regional financial accounting. Due to the intelligence, many subjectively state that there
are no relation between intelligence and quotient. Those quotients are mutually
supporting, for example, human has quotients such spiritual, emotionnal and intelligence;
however, the level of the quotients are different among apparatus (Zohar and Marshall,
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2006). As a wise apparatus, those differences must be addressed with sincere heart (Al
Qathari, 2007; Maftuh, 2003).
2.4 Social Quotient (SQ)
It is clear that the implementation of General Policy of Regional Government
Budget, priority of temporary budget plafond and budget work plan at regional work unit
can determine regional regulation plan on regional government budget. The discussion
and determination of regional government budget, its implementation and its
accountability through regional government financial reports need involvement from all
related parties. The involvement is the manifesttation of social quotient (Owen et al.
2004; Ball and Seal 2004).
The attitude of regional government apparatus in id level is an ego driver so that
intelligence quotient could function well. Therefore, it should identify problems in the
implementation of regional financial accounting. Due to the intelligence, many
subjectively state that there are no relation between intelligence and quotient. Those
quotients are mutually supporting, for example, human has quotients such spiritual,
emotional and intelligence; however, the level of the quotients are different among
apparatus (Zohar and Marshall, 2006). Varma (2004) suggested that regional government
organization should be well managed, in fact it should in line with management
conducted by private organization.
3. Research Methodology
3.1 Research Method
Based on the phenomenon, it was appropriate that the research used qualitative
method with grounded theory approach since it leads more to emic perspective approach
instead of researcher opinion. Emic perspective emphasizes more on key informant
verification on how to interpret something based on phenomenon instead of forcing
researcher’s view. Bungin (2007) Harun (2007) Moleong (2006), Strauss and Corbin
(2003), Sanders (2001), Muhadjir (2000), Bogdan and Biklem (1990) stated that the
approach emphasizes more on descripttion and inductive conclusion process and analysis
on dynamic of the relationship between observed phenomenon and daily life. Bungin
(2007), Harun (2007), Mulyana (2007), Bogdan and Biklen (1990) stated that qualitative
research has the following characteristics: (a) have natural setting, (b) human is the main
instrument, (c) descriptive in nature, (d) give priority on process than result, (e) inductive
in nature, (f) emphasize more on the meaning of phenomenon, (g) apply focus limit, and
(h) researcher discusses with key informant who understand more of the field.
3.2 Setting of Research Location
The research was conducted at Buton Regency, Southeast Sulawesi Province at
the Regional Agency for Finance and Asset Management of Buton Regency at Pasarwajo.
Buton Regency distance with the City of Bau-Bau about 48 km. Site is the research
location. Harun (2007), Arifin and Mike (1996) and Milles and Huberman (1992) stated
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that a site is a place or location where a research is conducted. Based on the statement,
the research site was the Regional Agency for Finance and Asset Management of Buton
Regency. The research site would reveal and discuss attitude and behavioral aspect of
apparatus in the implementation of regional government financial accounting. Harun
(2007) stated that work range include space, actors and activities. The range of the
research was conducted at the Regional Agency for Finance and Asset Management of
Buton Regency.
3.3 Research Informant
Unit analysis of the research was the Regional Financial Management and Asset
Agency of Buton Regency, which was (1) Head of Budget Division and Head of Budget
Sub-division, (2) Head of Secretariat and staffs, (3) Head of Regional Financial Accounting
Division assisted with Head of Regional Financial Accounting Sub-division, (4) Head of
Treasury Division assisted with Head of Treasury Sub-division, (5) Head of Regional Assets
Division assisted with Head of Regional Assets Sub-Division, and (6) Head of Regional
General Treasury. Soenarto (1993) stated that the main reason for selecting the key
informant was related to the selection of analysis unit. The researcher could individually
approach individuals related to regional government financial accounting field, such as
relevance head of each division. Moreover, Sukoharsono (2006) stated that good key
informant is the one with minimum 5 (five) years of experience, especially in the
implementation of regional government financial accounting.
3.4 Research Instruments
The main instrument of the research was the researcher (Harun, 2007;
Sukoharsono,2006). In addition, other supported instruments are: (a) notebook, (b)
camera, (c) handycam, and (d) tape recorder and other instruments used to support data
collection in the field. According to Harun (2007), a tool to formulate research problems,
focus and purpose is the researcher. Researcher as the main instrument was helped by
key informants.
3.5 Data Collection Technique
Data collection was conducted with following techniques: (a) observation, (b)
interview, (c) documentation, and (d) triangulation. Those four techniques for data
collection are explained as follow:
a. Observation
Harun (2007), Ridjal (2007), Kerlinger (2006), Moleong (2004), Nawawi (2005),
Guba and Lincoln (1994) stated that observation used in the research should be direct
observation. Passive observation was conducted in the initial step, which was an
introduction period by researcher either to institution or apparatus (Kerlinger, 2006).
Based on the statement, researcher will gain accurate information. Researcher conducted
observation and evaluation on activities of the Regional Financial Management and Asset
Agency of Buton Regency reciprocally (Bungin, 2007).
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b. Interview
Parker (2008), Harun (2007), Bungin (2007), Moleong (2006), Mulyana (2004), and
Moleong (2004), and Rahim and Rahman (2004) stated that data collection through
interview was none other than an interview process. The Research and Development
Agency of Department of Domestic Affairs and Regional Autonomy of the Republic of
Indonesia (2000) stated that the basic thing and need to be understood is that
interviewer is the element in the process of question and answer to gain clear and
sufficient data and explanation.
c. Documents Utilization
Bungin (2007), Harun (2007), Research and Development of Regional Autonomy
Agency (2000), Bogdan and Biklen (1992) stated that document is a record on past events
or phenomena.
d. Triangulation Utilization
Sugiyono (2007) and Soenarto (1993) stated that triangulation aims to compare
data from various different sources with the same technique. Shortly, triangulation aims
to test the truth of various data sources gained from observation, interview and
document. In addition, triangulation is a composite data collection technique.
3.6 Data Collection
Data collection was conducted in three steps: (1) an approach through distant
observation, (2) observation and in-depth interview with key informants and (3)
discussion on findings from step one, two and three as a supplement of field information.
3.7 Data Analysis
The study used the term of analysis in order to test each sub-topic since the
approach method used in the research was interpretative qualitative. In addition, analysis
is a research or investigation on the relationship between related parts to give complete
understanding on various discussion topics.
Bungin (2007) stated that data analysis determines something related to what or
who has been studied. In the research data level, data components analyzed were:
individual or regional government apparatus group and regional government
organizations. Data analysis with brain is a data analysis process using the power of
thought for better understanding and completion. In addition, data analysis process used
intuitive, which is a data analysis process using the ability to understand and recognize
something without any thought or learn through the voice from the heart because of
previous knowledge.
4. Result and Discussion
4.1 Result
The study result gained from understanding toward apparatus attitude and
behavior based on id, ego and super-ego. Mulyana (2004) stated that human have
initiative to act and respond toward situation and condition that visible and prevail in
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physical world. Waston in Mulyana (2004) stated that attitude and behavior are
unobservable due to its abstract nature; however, attitude and behavior can be observed
based on the resulted activities.
The implementation of regional government financial accounting needs a
comparison of various abilities and quotients. The intelligences should be supported by
other abilities since the process to the implementation of regional government financial
accounting is complicated and long that needs time, power, thought and patience. All of
the stages and processes were need identification and analysis. The aim was to have
apparatus to be careful in determining various considerations to be taken later. The
considerations, for example, were the preparation of budget general policy and priority
of temporary budget plafond, budget work plan of regional work unit and regional
government budget and its discussion and determination. The four steps were the initial
steps to the implementation of regional government financial accounting.
The first to the third steps were not sufficient for the implementation of regional
government financial accounting. Therefore, other intelligences were needed to support
the implementation, such as: spiritual quotient (SpQ), emotional quotient (EQ),
intelligence quotient (IQ) and social quotient (SQ). Those four intelligences influence the
performance of apparatus in implementing regional government financial accounting
(Zohar and Marshal 2006; Nouri and Parker 1996). Following are the description of those
intelligences:
4.1.1 Spiritual Quotient (SpQ)
Spiritual quotient is the highest intelligence that gives the ability to give the
meaning of praying in every attitude and behavior in activities conducted by human. The
spiritual quotient was highly influenced the attitude and behavior of apparatus in
preparing budget general policy, priority of temporary budget plafond, budget work plan
at regional work unit, and regulation of regional government budget and its discussion
and determination. Those activities were the initial step to the implementation of
regional government financial accounting. However, the second step was the
implementation of regional government budget. Loyalty to the existing regulation was a
noble act. It stated by informant, as follow:
“The goal of life is submission, either to others or Allah SWT. Submission
to others can be done, for example, by giving the right information, good
counseling, true accountability report, correct reports, and exact
promises. Giving exact promises, in this case, is keeping promises since a
promise is a debt. Therefore, it is important to keep the promises
because all action is controlled by Allah SWT and I believe that all our
action is recorded by Him (Sarsiah and La Zani, 2012).
Sarsiah and La Zani (2012) stated that human does not realize their real goals in
life. According to the above informants, the goal of life is submission, either to others or
Allah SWT; therefore, the result of work is noble. Spiritual quotient is an intelligence to
face various meaning and value issues (Mock, 1969). Spiritual quotient directs desires to
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serve (Sorenso, 1990). It occurs due to psychological and social elements the apparatus
had (Shaleh, 2008; Secord and Backman, 1964). It also explained by Taylor (2008), Agung
(2007), Agustian (2005), Abdullah (2005) and Al Qur’an (2000) that success and failure
come from Allah who determines everything. The affective medicine in facing those problems is patience (Al Qathari, 2007; Maftuh, 2003; and Al.Zauziyah, 2000).
Statement from the above informants described that the goal of life is submission,
either to others or Allah SWT (Abdullah, 2005; Glen, 2004; Al.Qur’an 2000; Gallie and
White, 1993).
4.1.2 Emotional Quotient (EQ)
Emotional quotient consists of various interrelated skills. Self-awareness is an
understanding on one’s mood and energy. The power of the energy occurs along with
time and has implication and influence on personal performance. High emotional
quotient could help to overcome various issues dealt by individual and organizational
group, especially regional government organization. Some of regional government
apparatus, especially in financial division stated that moral transformation and the
implementation of good moral had great influence on success. This good moral is known
as emotional quotient in modern term. Informants stated that:
”As a human being, surely we have feeling; therefore, if our friend is in
emotional grief, we felt what our friend’s felt. Likewise, if our friend has
not succeeded in achieving the target of regional tax and retribution
collection, we should be patient and keep on trying and motivate each
other. We are suggested to help each other in this life, to be patient,
discipline and always praying. Furthermore, there should be cooperation
among apparatus along with commitment from all related SKPD”
(Raymuna, dan Missila, 2012).
Statement from the above informants describes empathy toward others who are
in emotional grief. The statement describes that we need others help in this life. The
statement also contains spiritual and religious values supported by patient heart,
discipline and wisdom along with strong commitment (McClung, 1999; Nijhof et al.
1998; Gallie and White, 1993). It also gives description to all parties to motivate other
who are in trouble so that the problems can be solved together. It occurs due to high
commitment, both personally and organizationally (Chong and Chong, 2002).
Empathy from the above informant contained various beneficial attitude and
behavior. First was attitude from a government apparatus who had enthusiasm to help
others in need. Behavior occurs from the above attitude was to give motivation to rise
from difficulty. Motivation could build new work spirit for apparatus and improve their
future enthusiasm (Agung, 2007; Agustian, 2005).
Second, the apparatus attitudes were spirit, motivation and passion. Those
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attitudes grew happy feeling. The feeling could have implication on optimist attitude. The
apparatus would do the work with optimism, hard work, spirit, pray and be sincere to
Allah SWT. The situation had been conducted by many counselors and tax collectors at
field. Detail proof of the conversation can be seen in previous section (Boere, 2008; Al
Jauziah, 2000; Benbasat, 1982).
Third, the government apparatus had attitude of depends to each other. It meant
that among the regional work units in regional income division should give information to
each other. The cooperation could create effective attitude of apparatus to achieve
planned target (Abdul, 2008; Abraham, 2005 and Maftuh, 2003).
4.1.3 Intelligence Quotient (IQ)
Intelligence quotient is the ability to solve problems with various strategies. The
planned and resulted strategies should be the best option. The best strategy occurred
and resulted from the use of logic. This logic was influenced by intelligence quotient (IQ).
However, it should be noticed that this intelligence will not maximum without other
intelligences.
Learning gives more priority to the development of cognitive skills or academic
skills and technical skills. The development of attitude skills or social skills received less
attention. It seems that there is a gap in education world and work field; while most of
employment demands balance in those skills. It is stated by the following informant.
”Intelligence quotient is the ability to solve problems faced by people,
the intelligence could create various strategies to determine the best
options; however, the option should be accompanied with three other
intelligences; without it, it will be a betrayal to other intelligences”
(Sarsiah dan La Zani, 2012).
Statement from the above informants shows that intelligence quotient was a
sideline quotient and it was not everything. It means that intelligence quotient was only a
myth for the determination of one’s career and life success. It had been expressed by
many research results that intellectual intelligence will not always have positive
correlation with the success of a government apparatus’ career.
Further, new discourse appears in the measurement of human intelligence that
states that the dimension of human intelligence is plural. It is stated by the above
informant who describes the existence of other intelligences (multiple intelligences).
Multiple intelligences consisted of intelligence to do analysis, intelligence of mathematic
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logic and emotional intelligence. The optimal used of multiple intelligences could support
the regional government apparatus to achieve maximum regional revenue, especially
from regional tax and retribution aspects. The intelligences could be used to guide the
apparatus to adopt various strategies to increase regional real income in a whole.
Substantively, good intelligence was intelligence that supports each other, such
as: spiritual quotient, emotional quotient and intelligence quotient. Each individual would
have different level of those three quotients (Zaedah, 2008; Zohar dan Marshal, 2006;
Tasmara, 2006; Sardar, 2000b).
4.1.4 Social Quotient (SQ)
It was clear that the implementation of regional financial accounting consisted of
general policy of regional government budget and priority of temporary budget plafond.
Budget wok plan at regional work unit, regional regulation plan on regional government
budget and discussion and accountability of regional government budget through
regional government financial reports would need the involvement of related parties.
Social awareness was needed in the organization of regional work unit considering
all activities conducted will need other assistance. For example, regional government that
interested in increasing the revenue of regional real income. To achieve the goal,
cooperation among regional work unit was needed. The implication was that regional
work unit should be given the authority to do counseling and tax collecting. It was stated
by the following informant:
”For us who work in regional area, it will be hard to work alone without
the help from other apparatus. Just like a spider net, we are connected to
each other. For example, people from financial and asset management
division could not work without other SKPD and on the contrary, people
at SKPD could not function well without BPKAD since everything are
related to finance, and so on” (Tadjuddin Noor, La Hazani and Fauzan,
2012).
Statement from the three informants above shows that apparatus could not life
alone without other apparatus help. It shows that the attitude and behavior of the
apparatus were influenced by social quotient. The attitude and behavior are described as
follow. First was the attitude of government apparatus that aware about the need of
other apparatus help in conducting their work. This attitude statement could result in
strong solidarity among regional work unit. Second was the attitude of government
apparatus to admit that the existence of Regional Financial Management and Asset
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Agency was to serve all the existing regional work units, and vice versa. The attitude
could give understanding among the related regional work units. The understanding was
very important considering their activities to serve people interest in the area. The two
statements of attitude show social intelligence of apparatus. With the intelligence,
apparatus would able to determine options from various alternatives. Therefore, attitude
chosen by the apparatus was to cooperate with each other. They realized that they need
each other (Wiramiharja, 2009; Taylor, 2008; Walgito, 2007). However, the intelligence
itself was not sufficient without the cohesiveness between apparatus attitude, such as
honesty, patient and discipline, and human accountability as the driver of daily life
(Taylor, 2008; Triyuwono, 2006; Suyanto and Narwoko, 2006; Swindel and Kelly, 2002)
4.2 Discussion
As stated, the purpose of categorization was to identify attitude and behavior of
apparatus and the similarity of the attitude and behavior between one apparatus to
another. However, in this discussion, all attitude and behavior observed in field were
discussed. Based on result of analysis, it was known that the chapter could explain one
attitude resulting in one behavior. It was assumed that the occurrence of that one
attitude and one behavior had represented attitude and behavior of other apparatus in
implementing regional government financial accounting. Grounded theory researchers
stated that categorization in the level of basic theory research is built based on field data.
It was related to the research problem, which was what is the attitude and behavior of
apparatus in implementing regional government financial accounting. The answer for the
question was varies since it was influenced by the nature and form of activities conducted
by each apparatus. Grounded theory researchers also stated that the more the
categorization, the better the research is.
4.2.1. Spiritual Quotient (SpQ)
Spiritual quotient of regional government apparatus could encourage them to do
the work better, be honest and keep promises including submitting accounttability
reports. It is similar to Covey (2005:79) suggestion that spiritual quotient helps apparatus
(human) to digest and understand the true principles, which is part of apparatus instinct
to submit accountability reports. The attitude could bring attitude of government
apparatus to do work better and submit accountability reports on time equipped with
legal proofs from vendors. The apparatus had aware that good intention to work will
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bring good result. They also had aware that what they had received was the result of
their hard work. All of them were the implication of attitudes of: honesty, discipline and
responsibility toward activities conducted (Ball and Seal, 2004).
The government apparatus had been grateful and realized that what they had
achieved was the result of their maximum work. They believed that it was given by God.
They also believed that they can only work and make a plan; however, the success of
their work will be determined by Allah SWT. They fully realized that it is not merely hard
work that determines their success, but it is Allah SWT will.
4.2.2 Emotional Intelligence (EQ)
The attitude and behavior of government apparatus were having enthusiasm,
motivation and passion, interdependence and empathy among apparatus. Those
attitudes could create various behaviors of government apparatus; such as help each
other, cooperate with each other in socialization and counseling and remind each other.
Those attitudes and behaviors were occurred as emotional manifestation owned
and rooted in the government apparatus. This emotional tie occurred since the apparatus
thought that they work together for a living and serve others together. They realized that
in order to achieve goal better and maximum, they should cooperate and help each
other.
4.2.3 Intelligence Quotient (IQ)
The attitude and behavior of government apparatus were to have conscious
passion and willingness to do various analysis and efforts to increase regional revenue
from their own area. The efforts were done with various strategies in order to increase
the Revenue of Regional Real Income (Indonesian: Pendapatan Asli Daerah [PAD]); for
example, routine meeting to find the best solution to increase PAD. The strategy applied
by government apparatus was by placing apparatus in collecting division based on their
origin to facilitate better and friendly communication since they already knew the custom
of their own area. Another strategy was by applying persuasive approach during tax
collection to give impression that the tax payer who helps the success of government
apparatus. The apparatus stated honestly that if they did not achieve the goal their future
career at the government would be affected.
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4.2.4 Social Quotient (SQ)
The attitude and behavior of government apparatus were to fully realize that they
will not be able to work alone without the help from other apparatus. Therefore,
togetherness to achieve common goals need to be improved. One effort to achieve it was
by socialization among the apparatus in tax and retribution division. In addition, the
effort was by intensifying counseling to societies. The counseling was conducted many
times. The main goal to be achieved was to friendly approach to the tax payers. In
general, it was conducted to give understanding to the societies that tax the societies
paid has important role in the development of an area, state and country since the
assistance and participation of societies will determine the advancement of an area. The
following figure describes the link among those quotients:
Spiritual
Quotient
(SpQ)
Social Quotient
(SQ)
Emotional
Quotient
(EQ)
Intelligence
Quotient (IQ)
Figure 1 The link between SpQ, EQ, IQ, and SQ.
5. Conclusion
Intelligence acted as a unifying matter in the implementation of regional
government financial accounting. From the various intelligences, it can be concluded as
follow: (1) apparatus attitude consisted of: (a) spiritual quotient (SpQ) brought up the
attitudes of: willingness to do the job better, desire to serve basic goals which is promises
are debt and a belief that every job is being controlled and to be honest in submitting SPJ;
(b) emotional quotient (EQ) brought up the attitudes of: enthusiasm among peers,
motivation and passion, interdependence, bequest among apparatus; intelligence
quotient (IQ) resulted in attitudes of: willingness to do analysis and create strategy to
increase regional real income, having logic to submit good financial reports; and (d) social
quotient (SQ) brought up the attitudes of: realization that human could not live by themselves, admittance on the existence of Regional Financial Management and Asset Agency,
and admittance on the existence of regional work unit and Department Technical
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Implementing Unit. The three intelligences were the collective power to unite goals to
implement good regional government financial accounting and to form apparatus
behavior in the implementation of regional government financial accounting. (2)
Apparatus behavior consisted of: (a) spiritual quotient (SpQ) consisted of: (a) spiritual
quotient (SpQ) brought up the behaviors of: performing job better, having good
accountability, submitting reports on time, submitting SPJ completely along with legal
proofs, and conducting evaluation by treasurer at Regional Financial Management and
Asset Agency, (b) emotional quotient (EQ) brought up the behaviors of: helping each
other, conducting socialization and counseling, cooperation with others and giving advice
to each other, (c) intelligence quotient (IQ) brought up the behaviors of: performing
analysis better, creating determined plan, creating revenue of regional real income and
(d) social quotient (SQ) resulted in behaviors of: cooperation with others to achieve
common goals, serving work unit of regional forces and related Department Technical
Implementing Unit, regional work unit and Department Technical Implementing Unit
keep Regional Financial Management and Asset Agency busy. Those four attitudes were
the direction in forming apparatus to implement regional government financial
accounting.
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Biographical notes
1. La Ode Hasiara is a Doctor in Accounting from Brawijaya University. Currently, he has
position as Head of Accounting Department at State Polytechnic Samarinda. He is also
a lecturer in Accounting and Business Research Method. In addition, he is a member of
IAI (Indonesian Accountans Association) in Coordinator for Consultation Division of
East Kalimantan Area for 2013-2017 (Email: hasiaral@gmail.com atau
hasiara.laode@yahoo.com)
2. Iqbal. M.Aris Ali is a Master in Accounting from Brawijaya University. Currently he
works as lecturer at Study Program of Accounting at University of Khairun Ternate. He
is active in IAI (Indonesian Accountans Association) as a Secretary of IAI North Maluku
for 2013-2017.
18