scholarly journals Analysis of Budget Disbursement Budget in The End of 2018 in Bangka Belitung Island Province

2021 ◽  
Vol 1 (1) ◽  
pp. 15-19
Author(s):  
Hendarti Tri SM
Keyword(s):  
Key Words ◽  
Financial Management ◽  
Provincial Government ◽  
General Management ◽  
Regional Budget ◽  
The Government ◽  
Negative Impacts

According to Permendagri No. 13 Year 2006 on the principles of general management of the financial area is the financial area which is managed in an orderly, obedient to the regulatory legislation, effective , efficient , economical, transparent and accountable to pay attention to the principles of fairness, appropriateness and usefulness to society . Regional financial management includes planning, determination, implementation, accountability , as well as guidance and supervision of the management of the regional budget. Due to the buildup of this budget disbursement, the Provincial Government of Bangka Belitung Islands is deemed necessary to conduct an evaluation related to the distribution of the budget. One of the factors causing the budget absorption cannot reach 100% is the auction process, which certainly involves rules and regulations. Another factor that causes low budget absorption is the inability of HR to manage tasks. From the results of the research that has been done, it can be seen that the accumulation of budget disbursement at the end of 2018 has many negative impacts. One of them is the decline in the Bangka Belitung Islands Province Budget Implementation List (DIPA) for 2019 by 363.3 billion. The decline in DIPA occurred due to the lack of maximum Bangka Belitung Islands Provincial Government in maximizing DIPA revenue the previous year. This indicates the lack of good planning that has been made by the government resulting in budgetary congestion at the end of the year. One strategy to anticipate the low budget absorption is by maximizing the implementation of activities and not piling up activities at the end of the year.   Key words: Stacking of budget disbursement, APBN, withdrawal of funds at the end of the year.

scholarly journals Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau)

2021 ◽  
Vol 4 (1) ◽  
pp. 33-48
Author(s):  
Yesi Mutia Basri ◽  
Gusnardi Gusnardi
Keyword(s):  
Financial Management ◽  
Sampling Technique ◽  
Provincial Government ◽  
Data Display ◽  
Snowball Sampling ◽  
Key Informants ◽  
The Face ◽  
The Government ◽  
The Impact

This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci :  Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban

scholarly journals STUDI TENTANG PENGELOLAAN KEUANGAN DAERAH PERSPEKTIF PERMENDAGRI NO. 13 TAHUN 2006 PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR

2014 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Al Mukaddas
Keyword(s):  
Financial Management ◽  
Local Community ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Sufficient Evidence ◽  
Annual Review ◽  
East Kalimantan ◽  
Regional Budget ◽  
The Government

Abstract This study was conducted to determine the authority on financial management of East Kalimantan, analyze the financial management, and identify the regional authority perspective of east Kalimantan as stated in the Regulation of Minister of Home Affairs No. 13 in 2006 as the embodiment of good governance. The data used in this study was in the form of qualitative data which was obtained from the government of East Kalimantan and processed by applying qualitative descriptive analysis method and investigated using explorative approach. The results showed that the process of regional budget preparation of East Kalimantan has fully reflected the aspirations of the local community, the implementation of financial management has been organized effectively and efficiently in accordance with the idea of the Supreme Audit Institution (BPK)presented in the financial statements of East Kalimantan in 2012 which obtained the qualification criteria that meet the expectations. In addition, the province inspectorate board has executed their duty to control the financial management satisfactorily where the testing accountability was completely supported by sufficient evidence and the results of the annual review of financial statements performed by Local Government Agencies (SKPD)

scholarly journals MEDIASI SIKAP PENGGUNA DAN KEMANFAATAN DALAM MANAJEMEN SISTEM INFORMASI DAERAH

2021 ◽  
Vol 8 (1) ◽  
pp. 21
Author(s):  
Sri Maryati ◽  
Muhammad Ichsan Siregar ◽  
Anisa Listya
Keyword(s):  
Information Systems ◽  
Financial Management ◽  
Quantitative Research ◽  
Provincial Government ◽  
Mediation Effect ◽  
Survey Method ◽  
The Public ◽  
The Government ◽  
Relationship Of ◽  
The Relationship

<em><span>The purpose of this study to test the mediation effect of user attitudes and benefits in regional information system management. One of the prerequisites for improving transparency and accountability of state financial management (central and regional) is to reform the presentation of financial statements, i.e. the government should be able to provide all relevant financial information honestly and openly to the public. Research is a quantitative research with survey method in SKPD in the Provincial Government of South Sumatra numbering 127. Data is processed with the help of WarpPLS. Based on the results of the analysis, the user attitude is able to mediate the relationship between the ease of the user to the management of regional information systems and the usefulness of being able to mediate the relationship of ease of users to the management of regional information systems</span></em>

scholarly journals IPTEKS PENYUSUNAN APBD PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Nofriyanto Triyono ◽  
Anneke Wangkar
Keyword(s):  
Economic Growth ◽  
Financial Management ◽  
Budget Allocation ◽  
Provincial Government ◽  
Government Budget ◽  
Financing Policy ◽  
North Sulawesi ◽  
The Government ◽  
One Year

The budget is prepared based on programs and activities that have been planned for a period of one year. For this reason, the Government through the Regional Head made a KUA draft which contained: (1) Revenue Policy, (2) Shopping Policy, (3) Financing Policy. In determining the KUA-PPAS budget allocation, regional financial management uses the money follow program priority approach, which is only to make priority programs that want to be done so that the budget can run efficiently. The general policy of the 2018 North Sulawesi provincial government budget is prepared by taking into account the regional macroeconomic aspects. The government continues to boost economic growth through regional taxes and levies to build a better North Sulawesi.Keywords: revenue, expenditure, financing policy

MEDIA LITERACY FOR DISSEMINATION ANTICIPATED FAKE NEWS ON SOCIAL MEDIA

2020 ◽  
Vol 13 (2) ◽  
pp. 278-289
Author(s):  
Dedeh Fardiah ◽  
Rini Rinawati ◽  
Ferry Darmawan ◽  
Rifqi Abdul ◽  
Kurnia Lucky
Keyword(s):  
Social Media ◽  
Legal Protection ◽  
Provincial Government ◽  
Fake News ◽  
The West ◽  
West Java ◽  
The Public ◽  
The Government ◽  
Negative Impacts ◽  
Depth Interviews

Information technology nowadays results in spreading information rapidly. Everyone can easily produce information quickly through several social media, such as Facebook, Twitter, Instagram, or mobile phone messages, such as WhatsApp, Telegram, etc. It is alarming if the information conveyed is inaccurate such as a hoax with a highly provocative title, leading the reader and recipient to obtain a negative opinion. For fighting hoaxes and preventing their negative impacts, the government has adequate legal protection named ITE Law. Apart from the legal product, the government also forms the National Cyber Institution. For example, in West Java, the government has formed West Java Clean Sweep Team (Saber) for Hoaxes, in charge of verifying information distribution in public. The team is built as proactive efforts of the West Java Provincial Government to secure the residents of West Java from disseminating fake news. This article examines how the West Java Saber Hoaxes Team carried out a strategy to minimize the dissemination of fake news (hoaxes) on social media. The research used descriptive studies through in-depth interviews on West Java Saber Hoaxes Team. The result of the research showed that strategies conducted by this team are monitoring, receiving complaints, and educating the public.

scholarly journals Analisis Kendala Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK Pada Pemerintah Provinsi Gorontalo

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
RAHMI RAMADHAN PONGOLIU ◽  
DAVID SAERANG ◽  
HENDRIK MANOSSOH
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Provincial Government ◽  
Regional Government ◽  
Audit Process ◽  
Study Approach ◽  
The Government ◽  
The Right

Abstrack. Follow-up audit results is one indicator to determine the successful of an audit process. Law Number 15 of 2004 stipulates that follow-up activities on the recommendation of the audit BPK on Local Government Financial Statement (LKPD) are the responsibility that must be implemented by the entity. Recommendations are improvement on the things that need to be supervised and monitored in order to audit not only limited to giving opinions but more into the financial management improvements that the accountability is aspired to be realized better. Low completion of follow-up on the results of BPK could be an indication that the regional government has not fully committed to implementing the recommendations follow-up given by the examiner. This study is aimed to analyze the obstacles faced by SKPD of Gorontalo Province and the efforts that have been did by the Provincial Government of Gorontalo in order to accelerate the completion of the follow-up audit results of BPK. This study used a qualitative method with case study approach and the Government of Gorontalo Province as the research object with 4 (four) SKPD which is considered to represent the entity of Gorontalo Provincial Government with regard to several factors, namely the completion status of follow-up; the magnitude of the amount managed; the complexity of the activities; public service functions; and the internal audit function. Data was obtained by in-depth interviews, observation and documentation study in 4 (four) SKPD. The key informants were purposively determined to get the right information and accurate based on the following criteria: authoritativeness to the implementation of the follow-up, in charge of finding materials, preparing materials follow-up report, to master the problems of programs and activities, findings related parties, and the internal audit. Results showed that the constraints faced SKPD in following up the audit report of BPK, namely: lack of organizational commitment; weak internal control systems; findings related parties have died/retired/address unknown; rotation of employees; and disagreements over the results of the examination.Keywords: audit findings, financial statements, constraints and efforts of the provincial government, and follow-upAbstrak. Tindak lanjut hasil pemeriksaan merupakan salah satu indikator keberhasilan suatu pemeriksaan. Undang-Undang Nomor 15 Tahun 2004 mengamanatkan bahwa kegiatan tindak lanjut atas rekomendasi hasil pemeriksaan BPK atas Laporan Keuangan Pemerintah Daerah (LKPD) merupakan tanggungjawab yang harus dilaksanakan oleh entitas. Rekomendasi merupakan perbaikan terhadap hal yang perlu diawasi dan dimonitoring agar audit yang dilakukan tidak hanya sebatas pemberian opini tetapi lebih kedalam perbaikan pengelolaan keuangan agar akuntabilitas yang dicita-citakan dapat terwujud dengan lebih baik.Rendahnya penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK dapat menjadi indikasi bahwa Pemerintah Daerah belum sepenuhnya berkomitmen dalam melaksanakan rekomendasi tindak lanjut yang diberikan oleh pemeriksa.Penelitian ini bertujuan untuk menganalisis kendala-kendala apa saja yang dihadapi oleh SKPD Provinsi Gorontalo serta upaya-upaya yang telah dilakukakan oleh Pemerintah Provinsi Gorontalo dalam rangka percepatan penyelesaian tindak lanjut hasil pemeriksaan BPK. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dan Pemerintah Provinsi Gorontalosebagai objek penelitian yaitu 4 (empat) SKPD yang dianggap mewakili entitas Pemerintah Provinsi Gorontalo dengan memperhatikan beberapa faktor yaitu status penyelesaian tindak lanjut; besarnya jumlah anggaran yang dikelola; kompleksitas kegiatan; fungsi layanan publik; dan fungsi pengawas internal. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi pada 4 (empat) SKPD. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat berdasarkan kriteria antara lain :mempunyai kewenangan terhadap pelaksanaan tindak lanjut, membidangi materi temuan, menyusun bahan laporan tindak lanjut, menguasai permasalahan program dan kegiatan, pihak terkait temuan, dan pengawas internal. Hasil penelitian menunjukkan adanya kendala-kendala yang dihadapi SKPD dalam menindaklanjuti hasil pemeriksaan BPK yaitu : (1) kurangnya komitmen organisasional; (2) lemahnya sistem pengendalian intern; (3) pihak terkait temuan telah meninggal/pensiun/alamat tidak diketahui; (4) rotasi pegawai; dan (5) adanya ketidaksepakatan atas hasil pemeriksaan.Kata Kunci : hasil pemeriksaan, laporan keuangan,kendala dan upaya pemerintah provinsi, dan tindak lanjut

scholarly journals Management of Unexpected Expenditures for Covid-19 in Local Government

2021 ◽  
Vol 16 (2) ◽  
pp. 264
Author(s):  
Yesi Mutia Basri ◽  
Hariadi Hariadi ◽  
Ode Asra
Keyword(s):  
Financial Management ◽  
Study Data ◽  
Provincial Government ◽  
Third Party ◽  
Planning Stage ◽  
Valid Data ◽  
The Face ◽  
The Government ◽  
Case Study Data

This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies. Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration

Capaian pembangunan manusia: analisis komparatif Provinsi Banten, Jawa Barat dan DKI Jakarta

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Adriwati Adriwati
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Human Population ◽  
Provincial Government ◽  
Healthy Life ◽  
Development Index ◽  
Long Life ◽  
The Difference ◽  
The Government ◽  
Development Paradigm

Human development is a development paradigm that puts human (population) as the focus and final target of all development activities, namely the achievement of control over resources (income to achieve decent living), improvement of health status (long life and healthy life) and improve education. To see the success rate of human development, UNDP publishes an indicator of Human Development Index (HDI). This study discusses the achievements of human development that have been pursued by the government. The problem analyzed in this research is the difference of human development achievement in some provincial government in Indonesia. This paper aims to compare the achievements of human development in some provincial governments seen from the achievement of human development index of each province. Research location in Banten Province, West Java and DKI Jakarta.Keywords:Human Development Index, Human Development Achievement

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.

Paradigma Pembangunan Desa dalam Pengelolaan Keuangan Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa

2020 ◽  
Vol 3 (2) ◽  
pp. 117-132
Author(s):  
Betha Rahmasari
Keyword(s):  
Regional Development ◽  
Financial Management ◽  
Sustainable Use ◽  
Economic Potential ◽  
Village Community ◽  
Development Organizations ◽  
The People ◽  
The Government ◽  
The Right ◽  
The Village

This article aims to find out the developmentidea or paradigm through village financial management based on Law Number 6 of 2014 concerning Villages. In this study, the researcher used a normative research methodby examining the village regulations in depth. Primary legal materials are authoritatuve legal materials in the form of laws and regulations. Village dependence is the most obvious violence against village income or financial sources. Various financial assistance from the government has made the village dependent on financial sources from the government. The use of regional development funds is intended to support activities in the management of Regional Development organizations. Therefore, development funds should be managed properly and smoothly, as well as can be used effectively to increase the people economy in the regions. This research shows that the law was made to regulate and support the development of local economic potential as well as the sustainable use of natural resources and the environment, and that the village community has the right to obtain information and monitor the planning and implementation of village development.

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