Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium

2001 ◽  
pp. 123-134 ◽  
Author(s):  
Johan Christiaens
Keyword(s):  
Local Government ◽  
Provincial Government ◽  
Government Accounting

scholarly journals ANALISIS DETERMINAN VOLUNTARY GRAPHICS DISCLOSURE PADA PEMERINTAH DAERAH PROVINSI DI INDONESIA

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 57-86
Author(s):  
Santi Agustianti ◽  
Verawaty Verawaty
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Hypothesis Test ◽  
Educational Background ◽  
Provincial Government ◽  
Regional Government ◽  
Negative Effects ◽  
Positive Effects ◽  
Government Accounting ◽  
Quality Of Reports

Voluntary Graphics Disclosure (VGD) is a voluntary disclosure of public sector accounting using graphics. This method minimizes the time to analyze related information with more effective presentation quality of reports on local government finances. This study was aimed to analyze the determinants of VGD. Those are the performance, the size, the wealth, the level of dependence, and the location of local government, the age and the educational background of regional heads, audit findings and the age of local government as the characteristic of local government. The study used quantitative analysis techniques with multivariate regression. The object of this research was the provincial government in Indonesia in 2015-2017. Based on the results of hypothesis testing, performance, size, location of local government and the age of regional heads did not significantly influence VGD. Hypothesis test results showed that regional head education background and the age of the regional government had significant negative effects on VGD. However, the results of the wealth, the level of dependence and audit findings had significant positive effects on VGD. The implication of this study is for regulators in this case government accounting standards to consider the use of graphics in the disclosure of information in local government financial statements (LKPD). Keywords: voluntary graphics disclosure, characteristics of local government Abstrak: Voluntary Graphics Disclosure (VGD) adalah pengungkapan sukarela dari akuntansi sektor publik dengan menggunakan grafik. Metode ini meminimalkan waktu untuk menganalisis informasi terkait dengan kualitas penyajian laporan keuangan pemerintah daerah yang lebih efektif. Penelitian ini bertujuan untuk menganalisis determinan atau faktor-faktor penentu VGD. Variabel yang digunakan yaitu kinerja, ukuran, kekayaan, tingkat ketergantungan,  lokasi pemerintah daerah, umur dan latar belakang pendidikan kepala daerah, temuan audit dan umur pemerintah daerah sebagai karakteristik pemerintah daerah. Penelitian ini menggunakan teknik analisis kuantitatif dengan regresi berganda. Objek penelitian ini adalah pemerintah daerah provinsi di Indonesia pada 2015-2017. Berdasarkan hasil pengujian hipotesis, kinerja, ukuran, lokasi pemerintah daerah dan usia kepala daerah tidak berpengaruh signifikan terhadap VGD. Hasil uji hipotesis menunjukkan bahwa latar belakang pendidikan kepala daerah dan usia pemerintah daerah memiliki pengaruh negatif signifikan terhadap VGD. Namun, kekayaan, tingkat ketergantungan dan temuan audit memiliki efek positif yang signifikan terhadap VGD. Implikasi dari penelitian ini adalah bagi regulator dalam hal ini komite standar akuntansi pemerintahan (KSAP) agar mempertimbangkan penggunaan grafik dalam pengungkapan informasi di laporan keuangan pemerintah daerah (LKPD).

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Toronto's 2018 Municipal Election, Rights of Democratic Participation, and Section 2(b) of the Charter

2021 ◽  
Vol 30 (1) ◽  
pp. 1-18
Author(s):  
Jamie Cameron ◽  
Bailey Fox
Keyword(s):  
Local Government ◽  
City Council ◽  
Provincial Government ◽  
Democratic Participation ◽  
Electoral Process ◽  
Municipal Election ◽  
The City

In 2018, the City of Toronto’s municipal election overlapped with a provincial election that brought a new government to office. While the municipal election ran for a protracted period from May 1 to October 22, the provincial election began on May 9 and ended about four weeks later, on June 7.1 On July 27, after only a few weeks in office, the provincial government tabled the Better Local Government Act (BLGA) and proclaimed the Bill into law on August 14.2 The BLGA reduced Toronto City Council from 47 to 25 wards and reset the electoral process, mandating that the election proceed under a different concept of representation for City Council.3

scholarly journals Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Quantitative Methods ◽  
Task Force ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Financial Audit ◽  
The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

scholarly journals PENYELENGGARAAN URUSAN PEMERINTAHAN DAERAH STUDI PENYELENGGARAAN URUSAN BIDANG PENDIDIKAN MENENGAH DI KOTA PALOPO PROVINSI SULAWESI SELATAN

2018 ◽  
Vol 3 (1) ◽  
pp. 33-54
Author(s):  
Harsya Harun
Keyword(s):  
High School ◽  
Local Government ◽  
Key Words ◽  
Local Governments ◽  
Basic Education ◽  
Geographical Location ◽  
Provincial Government ◽  
Municipal Governments ◽  
Local Government Authority ◽  
Government Authority

Penyelenggaraan kewenangan pemerintah daerah telah bergeser ke arah prinsip ultra vires doctrine yang nampak pada perumusan kewenangan pemerintah daerah menjadi urusan pemerintah daerah, dan pembagian kewenangan pemerintah pusat dan daerah mengedepankan prinsip yang kongkuren.Kondisi ini ditandai dengan penyelenggaraan urusan pendidikan yang terbagi antara pemerintah kabupaten/kota dengan pemerintah provinsi, dimana untuk pendidikan dasar diselenggarakan oleh pemerintah kabupaten/kota sedang pendidikan menengah dikelola oleh pemerintah provinsi. Penelitian ini dilakukan dengan pendekatan motode kualitatif melalui observasi dan kajian pustaka.  Hasil dari penelitian ini menunjukkan penyelenggaraan urusan pendidikan menengah yang dialihkan kepada pemerintah provinsi akan menimbulkan sejumlah kecenderungan baru dalam pengelolaannya baik pada pemerintah daerah maupun pada pemerintah provinsi. Pertama, bahwa kebijakan – kebijakan yang selama ini dikeluarkan oleh pemerintah daerah terkait bidang pendidikan tidak seluruhnya akan diakomodir oleh pemerintah provinsi. Kedua, kecenderungan pada meningkatnya alokasi anggaran pada pemerintah provinsi sebagai ekses pengalihan kewenangan tersebut. Ketiga, proses evaluasi, pengawasan dan pengendalian penyelenggaraan pendidikan menengah oleh pemerintah provinsi yang akan semakin berat dilihat dari sisi letak geografis wilayah, dan keempat kekhawatiran akan kurang terakomodirnya muatan kearifan lokal dalam penerapan kurikulum, dimana sebelumnya setiap kabupaten/kota tentunya memiliki karakteristik budaya yang berbeda sebagai bentuk kearifan lokal yang dapat menjadi penguat dalam penyusunan kurikulum pendidikan. Key Words : Penyelenggaraan Urusan Pemerintahan, Pendidikan Menengah   Abstract Implementation of local government authority has shifted towards the principle of ultra vires doctrine which appears on the formulation of local government authority to the affairs of local government, and the division of central and local government authority put forward the principle of kongkuren. This condition is characterized by the implementation of educational affairs divided between district / municipal governments and provincial governments, where basic education is administered by district / municipal governments while high school is managed by the provincial government. This research was conducted with qualitative motive approach through observation and literature review. The results of this study indicate that the implementation of secondary education affairs transferred to the provincial government will lead to new trends in the management of both local government and provincial governments. First, that the policies that have been issued by local governments related to the education sector will not be entirely accommodated by the provincial government. Second, the tendency to increase budget allocation to the provincial government as an excess of the transfer of authority. Third, the process of evaluation, supervision and control of the implementation of high school by the provincial government will be more severe in terms of geographical location of the region, and the four concerns will be less accommodated local wisdom content in the application of the curriculum, where previously each district government / different as a form of local wisdom that can be a reinforcement in the preparation of educational curriculum. Key Words :Implementation of Government Affairs, High School

scholarly journals Struktur Organisasi Kelembagaan Penanaman Modal di Kota Bandung

2016 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Dewi Gartika
Keyword(s):  
Local Government ◽  
Capital Investment ◽  
Government Regulation ◽  
Central Government ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Local Government Authority ◽  
The City ◽  
Government Authority

In Act No. 23 of 2014 on Regional Government, where there mention of the obligatory functions and affairs of choice, where one obligatory This is an investment, then in Government Regulation No. 38 Year 2007 on the dealings between the central government, provincial government and district / city government, a local government authority is in the field of investment, government Bandung, capital investment is obligatory and one local government authority is placed in the structure organization Bappeda Bandung is in the Investment Sector, is of course contrary to the Law No. 23 Year 2014 and Government Regulation No. 38 of 2007. This paper provides the organizational structure of institu-tional investment in the city of Bandung.Dalam Undang-Undang Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah dise-butkan mengenai urusan wajib dan urusan pilihan, dimana salah satu urusan wajib ini adalah pena-naman modal, kemudian dalam Peraturan Pemerintah Nomor 38 Tahun 2007 tentang Pembagian urusan antara pemerintah pusat, pemerintah provinsi, dan pemerintah kabupaten/kota, salah satu kewenangan pemerintah daerah adalah dalam bidang penanaman modal, di pemerintahan Kota Bandung, penanaman modal yang merupakan urusan wajib dan salah satu kewenangan pemerintah daerah ditempatkan dalam struktur organisasi Bappeda Kota Bandung yaitu pada Bidang Pena-naman Modal, ini tentu saja berseberangan dengan UU No. 32 Tahun 2004/UU No. 23 Tahun 2014 dan Peraturan Pemerintah No. 38 Tahun 2007. Artikel ini berisi tentang struktur organisasi kelem-bagaan penanaman modal di Kota Bandung.

On the regulatory changes in government accounting development in Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 387-411
Author(s):  
Pran Krishansing Boolaky ◽  
Nitri Mirosea ◽  
Kishore Singh
Keyword(s):  
Local Government ◽  
Practical Implication ◽  
International Standards ◽  
Future Research ◽  
Content Type ◽  
Post Colonial ◽  
Accounting Practice ◽  
Government Accounting ◽  
Regulatory Changes ◽  
History Of

Purpose The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia. Design/methodology/approach It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period. Findings The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards. Research limitations/implications This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources. Practical implications The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research. Originality/value A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

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