LOCAL GOVERNMENT PLANNING AND LEGISLATIVE REFORM

This paper explores the theoretical and conceptual frameworks, which are informing discussions about how the local government planning system in the UK can embrace the potential of knowledge management to deliver a smart and sustainable approach to physical and urban planning. The general environment of UK planning is contextualized. A number of frameworks are identified: Planning performance agreements (PPAs model); national planning policy framework (NPPF model); Killian pretty review (KPR model); planning portal (PP model); control shift framework (CSF model); framework for communities and local government (FCLG model); and the Nonaka and Takeuchi knowledge framework (SECI model). The authors propose a pragmatic framework (CMT model) and set this in the context of fieldwork being carried out over a period in five planning authorities in the South East Midlands of the UK. The implementation of such a framework will require a recognition of both social factors and technologies, including the key supportive and preventive factors. The growing availability of technology platforms, familiarity with the digital environment and factors pushing market and organisational change provide opportunities to realise necessary and important changes.

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Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i1.15356 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Yulpi Poae ◽

Ventje Ilat ◽

Jessy Warongan

Keyword(s):

Local Government ◽

Quantitative Research ◽

Sampling Method ◽

Financial Statements ◽

Coefficient Of Determination ◽

Research Model ◽

Purposive Sampling ◽

Government Planning ◽

And Control

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD

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