scholarly journals Barriers to The Execution of Seizure of Execution against Court Decisions That Have Permanent Legal Force (Example is The Case of Confiscation of Execution of Assets of Perumda Salatiga)

2021 ◽  
Vol 04 (12) ◽  
Author(s):  
Nadia Darmasita Paramithasari ◽  
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
The State ◽  
Court Decisions ◽  
Regional Government ◽  
Regional Finance ◽  
Finance Management ◽  
Library Research ◽  
Public Company ◽  
Article 50

This research aim to determine the regional finance management arrangements for the assets of regional public company originating from separated regional assets and the constraints in the execution of assets of Perumda BPR Bank Salatiga. This research uses normative research. The research was conducted by library research using secondary data, while the tool used was document study. The data that has been collected is analyzed qualitatively. The results of this study indicate that the Regional Financial Management of Regional Public Company (Perumda) assets is the authority and responsibility of the Regional Government represented by the Regional Head who is the owner of capital as well as the owner of Perumda and Barriers in the execution of the seizure of the assets of Perumda BPR Bank Salatiga because there is Article 50 of Law No. 1 of 2014 concerning the State Treasury which prohibits the execution of assets belonging to the region.

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

scholarly journals Modern financial control of operations at the enterprise: its essence and features

2020 ◽  
pp. 10-14
Author(s):  
Kseniia KOVTUNENKO ◽  
Kateryna BONDARENKO
Keyword(s):  
Public Finance ◽  
Financial Management ◽  
Internal Audit ◽  
The State ◽  
External Control ◽  
Financial Control ◽  
Finance Management ◽  
Current State ◽  
Role Of The State ◽  
Local Resource Management

The purpose of the paper is to improve institutions and legislation on public finance management in Ukraine, to define the concept of "financial control", to consider the process of development and formation of financial control, to highlight the financial control`s features, to justify the need for long-term financial control. Financial control and financial management in the enterprise are very important for every state. The current state of economic improvement in Ukraine should increase the role of the state in regulating the economy in order to identify differences between the law, recognizing the standards and functioning of financial control. At the present stage in Ukraine, the issue of establishing unification of public finance management remains unresolved: there is a discrepancy in state legislation. The Ukrainian economy`s growth leads to an additional need for financial control in a moment. Thus, its role and importance in securing the assets of different types of members’ organizations, the equipment`s efficiency, labour and finance. The paper is devoted to the key issues of finding ways to ensure financial control in the organization and the regulatory framework in this area. The paper presents an overview of financial control by state (local) resource management and their use, as well as financial control of public administration by the state external financial regulator (audit), the Ministry of Finance on behalf of the Verkhovna Rada of Ukraine, and public finance management, including internal management and internal audit, which are provided by current legislation. In the paper was presented a study of the financial control`s concept. The main types of financial control, its goals and objectives are researched. The author emphasizes the importance of the organization’s internal financial control and the key stages of its development. The types of external control and features of their application were also researched. In conclusion the Ukrainian financial management`s current state is researched.

scholarly journals DEBATE OF ISLAM AND COUNTRIES IN THE CONSTITUANTE BOARD, 1956-1959

2019 ◽  
Vol 2 ◽  
pp. 155-174
Author(s):  
Heri Herdiawanto ◽  
Valina Singka Subekti
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Secondary Data ◽  
The State ◽  
Islamic State ◽  
Basic Group ◽  
Constituent Assembly ◽  
Library Research ◽  
The One ◽  
The Relationship

This study examines Hamka's political thinking about Islam and the State in the Basic State debate that took place in the Constituent Assembly 1956-1959. Hamka belongs to the basic group of defenders of the Islamic state with Mohammad Natsir in the Masyumi faction, fighting for Islamic law before other factions namely the Nationalists, Communists, Socialists, Catholics-Protestants and members of the Constituent Assembly who are not fractured. Specifically examines the issue of why Islam is fought for as a state basis by Hamka. and how Hamka thought about the relationship between Islam and the state. The research method used is a type of library research with literature studies or documents consisting of primary and secondary data and reinforced by interviews. The theory used in this study is the theory of religious relations (Islam) and the state. This study found the first, according to Hamka, the Islamic struggle as the basis of the state was as a continuation of the historical ideals of the Indonesian national movement. The second was found that the constituent debate was the repetition of Islamic and nationalist ideological debates in the formulation of the Jakarta Charter. Third, this study also found Hamka's view that the One and Only God Almighty means Tauhid or the concept of the Essence of Allah SWT. The implication of this research theory is to strengthen Islamic thinking legally formally, that is thinking that requires Islam formally plays a major role in state life. The conclusion is that Indonesian society is a heterogeneous society in terms of religion. This means that constitutionally the state recognizes the diversity of religions embraced by the Indonesian people and guarantees the freedom of every individual to embrace religion and realize the teachings he believes in all aspects of life. Hamka in the Constituent Assembly stated that the struggle to establish a state based on Islam rather than a secular state for Islamic groups was a continuation of the ideals of historical will.

scholarly journals PENGARUH DANA BAGI HASIL DAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI KOTA MANADO

2019 ◽  
Vol 19 (10) ◽  
Author(s):  
Franklien Senduk ◽  
Daisy S.M. Engka ◽  
George M.V. Kawung
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Financial Management ◽  
Local Governments ◽  
Revenue Sharing ◽  
Regional Government ◽  
Development Programs ◽  
Regional Finance ◽  
Development Paradigm ◽  
The City

ABSTRAK Keuangan Daerah adalah semua hak dan kewajiban Daerah yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Daerah. Semangat desentralisasi yang melimpahkan kewenangan pengelolaan keuangan kepada pemerintah daerah,  khususnya tingkat kota atau kabupaten membuat daerah mencari cara mendapatkan pendapatan daerah yang sah untuk mendukung program pembangunan dalam bentuk Infrastruktur untuk meningkatkan kesejahteraan masyarakat, di tengah gencarnya program pembangunan perekonomian di berbagai sektor, sehingga berimplikasi kepada pembangunan yang berkelanjutan dan berdampak luas pada penambahan pendapatan masyarakat sehingga pertumbuhan ekonomi meningkat secara positif . Perangkat Daerah yang terkait di dalam proses penerimaan daerah di pacu untuk meningkatkan peluang penerimaan daerah dari semua sektor pendapatan daerah. dengan paradigma pembangunan berkelanjutan (sustainable development) yang harus diimplementasikan oleh pemerintah daerah. Fakta empiris (empirical evidents) menunjukkan penerapan otonomi  daerah  memberi keleluasaan kepada daerah untuk  mendapatkan sumber sumber pendapatan yang sah seperti pajak dalam bentuk Dana Bagi Hasil baik dari Pemerintah Pusat maupun Pemerintah Provinsi dan retribusi daerah dengan luasnya kewenangan pemerintah daerah. Kata kunci : Dana Bagi Hasil, Infrastruktur dan Pertumbuhan Ekonomi                                                                       ABSTRACT                                                               Regional Finance is all Regional rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Region. The spirit of decentralization that delegated financial management authority to local governments, especially at the city or district level, made the regions look for ways to obtain legitimate regional revenues to support development programs in the form of infrastructure to improve community welfare amid the intense economic development programs in various sectors, thus implicating development sustainable and have a broad impact on increasing community income so that economic growth increases positively. Regional Apparatus that is related to the process of regional revenue is encouraged to increase the opportunities for regional revenues from all regional income sectors. with a sustainable development paradigm that must be implemented by the regional government. Empirical evidence shows the application of regional autonomy which gives freedom to the regions to obtain legitimate sources of income such as taxes in the form of Revenue Sharing Funds from both the Central and Provincial Governments and regional retributions with the broad authority of the regional government. Keywords: Revenue Sharing Funds, Infrastructure and Economic Growth

scholarly journals The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration)

2017 ◽  
Vol 1 (1) ◽  
pp. 80
Author(s):  
Mochamad Hamzah ◽  
Rosidi Rosidi ◽  
Endang Mardiati
Keyword(s):  
Financial Management ◽  
Financial Incentive ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Regional Finance ◽  
Finance Management ◽  
Performance Incentive ◽  
Regional Performance ◽  
Analysis Mode

<p>This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as  moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employees’ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance.</p><p> </p><p><strong>Keywords </strong>  : competence, motivation, performance, regional performance incentive</p>

scholarly journals EVALUASI PENERAPAN AKUNTANSI PENERIMAAN DANA TRANSFER PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA

2015 ◽  
Vol 4 (1) ◽  
pp. 115
Author(s):  
Indah Helda Wantah ◽  
David P.E. Saerang ◽  
Lidia Mawikere
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Regional Finance ◽  
Finance Management ◽  
Management Board ◽  
Local Revenue ◽  
Revenue Collection ◽  
North Sulawesi ◽  
Made In ◽  
Technical Terms

Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve the understanding of the technical terms for each employee.

scholarly journals P3MD Poverty Reduction Program Viewed From the Sharia Economic Perspective

2017 ◽  
Vol 8 (1) ◽  
pp. 114
Author(s):  
Zakiyah Zakiyah
Keyword(s):  
Rural Communities ◽  
Poverty Reduction ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Education And Health ◽  
Library Research ◽  
Reduction Program ◽  
Document Collection ◽  
The Government

Since the independence of Indonesia was proclaimed in 1945 until now, it still has problem of economic and social crisis. Indonesian government has not succeeded in establishing a welfare economy and has not been able to build a solid economy for society. The purpose of this research is to find out Poverty Reduction Program in P3MD of Village Economic development. This is a qualitative research. Method of collecting data used in this research is interview about P3MD in Poverty Reduction through the development of Infrastructure, Education, and Health. Primary data in this study is obtained in the field, the results of interviews with leaders or village apparatus. Secondary data is obtained from document collection related to Poverty Reduction Program. In addition, secondary data is also obtained from library research. The results of this study show the activities in the form of development of facilities and infrastructure such as creativity training, makeup, catfish breeding, making batik, and others can improve economic growth. The concepts of P3MD consist of socialization, negotiation, programming, activity implementation and community participation in Salam Babaris sub district. In the implementation of the P3MD program, the government must determine the policy on the process of distributing the village funds through regional government budget for the development of rural communities in order to be distributed correctly and on time in accordance with village law.Semenjak kemerdekaan bangsa Indonesia diproklamasikan pada tahun 1945 hingga saat ini, ternyata perekonomian bangsa Indonesia selalu dilanda krisisekonomi dan sosial. Pemerintahan di Indonesia yang sekarang berjalan silih berganti ternyata belum mampu membangun sebuah perekonomian kesejahteran dan ternyata belum bisa membangun perekonomian yang kokoh, memakmurkan, mensejahterakan dan adil bagi seluruh rakyat. Tujuan dari penelitian ini untuk mengetahui Program Pengentasan Kemiskinan dalam P3MD pembangunan perekonomian desa. Dalam penelitian menggunakan metode penelitian kualitatif. Dalam metode kualitatif menggunakan pengumpulan data dengan cara wawancara mengenai P3MD dalam pengentasan kemiskinan dengan melalui pembangunan sarana dan prasarana, pendidikan, dan kesehatan. Data primer dalam penelitian ini berupa data yang diperoleh dilapangan, hasil wawancara dengan pimpinan atau pejabat yang ditunjuk dikantor kelurahan dan kecamatan. Sedangkan data sekunder diperoleh melalui studi dokumen terkait dengan Program Pengetasan Kemiskinan. Di samping itu data sekunder juga diperoleh melalui studi kepustakaan (library research) berupa buku panduan, literature kepustakaan dan catatan-catatan yang berhubungan dengan program Perencanaan Partisipasi Pembangunan Masyarakat Desa (P3MD). Hasil dari Penelitian ini menunjukan Program-program kegiatannya berupa pembangunan sarana dan prasarana maupun pembangunan perekonomi lewat kegiatan Bumdesa seperti pelatihan-pelatihan kreativitas seperti tata boga, tata rias, budidaya lele dumbo, membatik, dan lain-lain. Rangkaian konsep perencanaan P3MD terdiri dari sosialisasi, musyawarah program/Musrenbang desa, penyusunan program, pelaksanaan kegiatan dan partisipasi masyarakat di Kecamatan Salam Babaris. Dalam penyelenggaraan program P3MD pemerintah harus menentukan kebijakan mengenai proses pencairan dana desa melalui APBD untuk pembangunan masyarakat desa tertinggal tersalurkan dengan benar dan tepat waktu sesuai dengan ketentuan UU Desa. 

scholarly journals Efektivitas dan Efisiensi Pengelolaan Keuangan Daerah

2020 ◽  
Vol 3 (1) ◽  
pp. 10-19
Author(s):  
Andri Meiriki ◽  
Adi Musharianto ◽  
Novitri Landong NS
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Secondary Data ◽  
Descriptive Study ◽  
City Government ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Government Administration ◽  
Regional Budget ◽  
Effectiveness And Efficiency

The present study was aimed at examining the effectiveness and efficiency of the financial management of South Tangerang City, Banten Province. The present study was categorized as a descriptive study. This study emphasized more on secondary data analysis. The data used in the present study were institutional administrative data (i.e., the data from South Tangerang City Government) comprising the Regional Budget of South Tangerang and the 2014-2018 Report on the Regional Government Administration (LPPD), as well as the regional financial budget stated in the report issued by South Tangerang Statistics. The instruments of analysis used in the study were effectiveness ratio and efficiency ratio. The study found that the financial management of South Tangerang City was categorized as highly effective. Further, the study also found that the financial management of South Tangerang City was categorized as fairly efficient.

scholarly journals ANALISIS SUMBER DAN PERUBAHAN ANGGARAN PADA BADAN PENGELOLA KEUANGAN DAERAH (BPKD) PROVINSI SULAWESI SELATAN

2020 ◽  
Vol 4 (1) ◽  
pp. 50-66
Author(s):  
Nasrullah Nasrullah ◽  
Abdul Muttalib ◽  
Hasdiati Latif
Keyword(s):  
Data Analysis ◽  
Calculation Result ◽  
Financial Management ◽  
Management Agency ◽  
Regional Finance ◽  
Finance Management ◽  
South Sulawesi ◽  
Analysis Technique ◽  
Descriptive Approach ◽  
Quantitative Descriptive

This study aims to determine the Analysis of Sources and Budget Changes at the Regional Finance Management Agency (BPKD) of South Sulawesi Province. This type of research is a quantitative descriptive approach, the data processed are budget changes in the Regional Financial Management Agency of South Sulawesi Province 2016 to 2018. The data analysis technique used in the study uses measurement of effectiveness on budget changes. Based on the calculation result in 2016 of 77%, in 2017 of 56% and in 2018 of 82%.

scholarly journals PENGGUNAAN DAN BATAS DISKRESI DALAM PENGELOLAAN KEUANGAN DAERAH DI INDONESIA

2019 ◽  
Vol 1 (2) ◽  
pp. 176-187
Author(s):  
Tri Suhendra Arbani
Keyword(s):  
Secondary Data ◽  
Comparative Approach ◽  
Regional Government ◽  
Government Officials ◽  
Legal Research ◽  
Conceptual Approach ◽  
Legal Rules ◽  
The Public ◽  
Regional Finance ◽  
Analysis Technique

Regional finance is the most important thing and becomes the pulse in carrying out all regional government affairs. Regulation in the financial sector is important because many regional heads carry out transportation for corruption because they are wrong in managing and making policies that have no legal basis. In this paper, we try to examine problems such as the changing room for discretion and the discretionary limitation in managing regional finances. This type of research used in this paper is normative legal research, that is research conducted or based on written regulations and other legal materials related to secondary data. In this legal research is used to discuss: statute approach, comparative approach, and conceptual approach. The data analysis technique in writing uses data management in essence the activities to make a system of written legal materials. The results of this paper describe how you should use discretion. This concept of discretion comes in the middle of a weak system of registration of invitations and legal vacuum. In essence, government officials take discretionary measures if they ask for various terms and discussion spaces from the discretion itself that has been regulated in government administration laws. These restrictions on the use of discretion indicate that not everything can be taken as a discretionary measure. Using ermessen freis or discretion basically covers the use of ermessen freis cannot replace with the prevailing legal system (positive legal rules) and the use of ermessen freis is only in the public interest.

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