Improvement of Local Finance Management Plan for Reinforcement of Autonomous Decentralization and Accounting Accountability

2020 ◽  
Vol 18 (3) ◽  
pp. 309-340
Author(s):  
Jinhyuk Choi ◽  
Keyword(s):  
Management Plan ◽  
Local Finance ◽  
Finance Management

scholarly journals COMPENSATION MANAGEMENT OF EDUCATION

2017 ◽  
Vol 4 (2) ◽  
pp. 84-92
Author(s):  
Muhammad Iswan
Keyword(s):  
Management Plan ◽  
Work Unit ◽  
Improve Performance ◽  
Payment Mechanism ◽  
Compensation Management ◽  
Local Finance ◽  
Compensation Process ◽  
District Government ◽  
Additional Income ◽  
Laws And Regulations

The objectives of this research are to describe the compensation management in District Government of KutaiKartanegara that consists of planning compensation management, organizing compensation management, actuating compensation management, and controlling compensation management.The findings indicate that (1) Compensation management plan formulates the objectives and requirements that is to arrange employees, motivate improve performance, improve prosperity and spur and improve productivity and quality in providing services to the community and improve the orderly administration of local finance. (2) In Organizing, Procedure for the payment of additional income shall be made monthly, the procedure and the payment mechanism according to the prevailing laws and regulations. (3) Implementation of compensation management are the ongoing compensation process and compensation practice is provided. Requirements to be fulfilled by the employee in compensation (4) Control and evaluation shall be performed by each Regional Device Work Unit (SKPD) for employees through performance and attendance performance to identify the beneficiary in accordance with the data provided by each Regional Device Work Unit (SKPD) Keywords:Compensation, Management, Organization, Controlling

scholarly journals A Compensation Management (Case Study At District Government of Kutai Kartanegara)

2018 ◽  
Vol 6 (5) ◽  
Author(s):  
Muhammad Iswan ◽  
Muchlis R. Luddin ◽  
Zaenab Hanim
Keyword(s):  
Local Government ◽  
Management Plan ◽  
Government Agency ◽  
Improve Performance ◽  
Compensation Management ◽  
Local Finance ◽  
District Government ◽  
Management Case Study ◽  
Additional Income

The objectives of this research are to describe the compensation management in District Government of Kutai Kartanegara that consists of planning compensation management, organizing compensation management, actuating compensation management, and controlling compensation management.The findings indicate that (1) Compensation management plan formulates the objectives and requirements that is to arrange employees, motivate improve performance, improve prosperity and spur and improve productivity and quality in providing services to the community and improve the orderly administration of local finance. (2) In Organizing, Procedure for the payment of additional income shall be made monthly, the procedure and the payment mechanism according to the prevailing laws and regulations. (3) Implementation of compensation management are the ongoing compensation process and compensation practice is provided. Requirements to be fulfilled by the employee in compensation (4) Control and evaluation shall be performed by each Local government agency (SKPD) for employees through performance and attendance performance to identify the beneficiary in accordance with the data provided by each local government agency  (SKPD)

scholarly journals Financial self-sufficiency of local budgets in the context of realization of financial decentralization reform

2021 ◽  
Vol 2 (99) ◽  
pp. 259-275
Author(s):  
O. V. Rolinskyi ◽  
◽  
B. S. Huzar ◽  
S. A. Ptashnyk
Keyword(s):  
Local Governments ◽  
Action Plan ◽  
Strategic Action ◽  
State Budget ◽  
Economic Relations ◽  
Local Finance ◽  
Finance Management ◽  
Tax Legislation ◽  
Self Sufficiency ◽  
Decentralization Reform

The article highlights the current state of the formation of local budgets in the context of decentralization of financial resources, taking into account the changes made to the budget and tax legislation, the analysis of the revenue and expenditure parts of the local budget is carried out. On the basis of the study, the problems and ways of strengthening the financial base of local self-government bodies have been identified. The main tasks of budget decentralization have been formulated. The sources of filling and problems in the field of formation of local budgets in Ukraine are indicated. According to the Strategic Action Plan of the Ministry of Finance of Ukraine for 2018–2021. the key priorities of Ukraine in the field of public finance management are the efficient execution of budgets and the optimization of resource allocation between the levels of the budgetary system. The fulfillment of these tasks is also the focus of the reform of financial decentralization, which began in Ukraine in 2015 and is aimed at strengthening the financial self-sufficiency of territorial communities. Over the first five years of the implementation of this reform, the share of local bud gets in the consolidated budget of Ukraine has increased from 18.5 % in 2015 to 23.3 % as of June 1, 2020, the share of local budgets' own revenues in GDP – from 5, 1 % to 6.7 % over the same period. However, despite certain positive developments, local budgets are still more than 46 % dependent on transfers from the state budget, which indicates the need for further transformation of the local finance system aimed at strengthening the independence and financial self-sufficiency of local budgets. At the same time, the revealed patterns also indicate the existence of problematic aspects in the formation of the revenue side of local budgets, which actualizes the need to revise the structure of local taxes and fees, as well as the powers of local governments in the field of their appointment, increase deductions from national taxes and fees to local budgets., and, at the same time, popularization of local borrowing and carrying out mass explanatory work on the organizational aspects of this process and optimizing the use of borrowed funds. These measures will increase the level of concentration of funds in local budgets and, accordingly, balance the processes of decentralization of income and expenditure, turning territorial communities into more independent and autonomous participants in budgetary and economic relations.

scholarly journals Research trends in local autonomy studies in Japan: text analyses of article titles in the Journal of Urban Management and Local Government Research

2020 ◽  
Author(s):  
Yasutoshi Moteki
Keyword(s):  
Local Government ◽  
Correspondence Analysis ◽  
Local Governments ◽  
Research Trends ◽  
Public Enterprise ◽  
Urban Management ◽  
Local Finance ◽  
Finance Management ◽  
Government Research ◽  
Third Dimension

Research trends in studies of local governments in Japan have been analysed quantitatively using text-mining methods on approximately 35 years of article titles from the Journal of Urban Management and Local Government Research, from its first issue (1985) to the vol. 35, no. 1 (2020). Co-occurrence network analysis and correspondence analysis were conducted to determine the changes in research interests during the target period. Substantially more research on accounting, finance, management, and reform was seen in the target journal after 1980. The extracted words prefecture, city, case, evaluation, and analysis show the features of local government studies in Japan after the enactment of decentralization reforms in March 2000.<br> The author interprets the first dimension of the configuration figures of correspondence analysis as an axis of accounting and time; the second dimension concerns financial accountability; and the third dimension concerns public enterprise. The publisher association of the journal has a large number of members who specialise in accounting and local finance, including certified public accountants and tax accountants, and the characteristics of such a membership structure are reflected in these results.<br><br>

scholarly journals Determination of Performance Accountability of Local Government Organizations in Palembang

2017 ◽  
Vol 3 (2) ◽  
pp. 136
Author(s):  
M Thoyib ◽  
Indra Satriawan ◽  
Farida Husin ◽  
Mega Asmarani ◽  
Periansya Periansya
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Positive Influence ◽  
Financial Accounting ◽  
Accounting System ◽  
Value For Money ◽  
Local Finance ◽  
Finance Management ◽  
Government Organizations ◽  
Performance Accountability

<p>In regional autonomy context, value for money is a bridge to deliver local government to achieve good governance. Value for money must be operated in local finance management and local budgeting. To support it, the management of public money with value for money concept, it needs regional budgeting and good local finance management. This research aims to set factors that influence performance accountability of local government organizations in Palembang. Factors that include are the influence of performance based budgeting and local financial accounting system to performance accountability as partial and simultan<strong>t</strong>. This research using purposive sampling which part of nonprobability sampling of research instrument by 129 questionnaires that directly spread to 43 local government organizations in Palembang to the head of finance department revenue treasurer, and expenditure treasurer. Data of this research was analize<strong>d</strong> by multiple regression using software SPSS 20.0. The result of this research show both as partial and simultan<strong>t</strong> performance based budgeting and local financial accounting system have positive influence and significant to performance accountability in local government organization<strong></strong></p>

scholarly journals Research trends in local autonomy studies in Japan: text analyses of article titles in the Journal of Urban Management and Local Government Research

2020 ◽  
Author(s):  
Yasutoshi Moteki
Keyword(s):  
Local Government ◽  
Correspondence Analysis ◽  
Local Governments ◽  
Research Trends ◽  
Public Enterprise ◽  
Urban Management ◽  
Local Finance ◽  
Finance Management ◽  
Government Research ◽  
Third Dimension

Research trends in studies of local governments in Japan have been analysed quantitatively using text-mining methods on approximately 35 years of article titles from the Journal of Urban Management and Local Government Research, from its first issue (1985) to the vol. 35, no. 1 (2020). Co-occurrence network analysis and correspondence analysis were conducted to determine the changes in research interests during the target period. Substantially more research on accounting, finance, management, and reform was seen in the target journal after 1980. The extracted words prefecture, city, case, evaluation, and analysis show the features of local government studies in Japan after the enactment of decentralization reforms in March 2000.<br> The author interprets the first dimension of the configuration figures of correspondence analysis as an axis of accounting and time; the second dimension concerns financial accountability; and the third dimension concerns public enterprise. The publisher association of the journal has a large number of members who specialise in accounting and local finance, including certified public accountants and tax accountants, and the characteristics of such a membership structure are reflected in these results.<br><br>

scholarly journals PENGARUH PENGANGGARAN PARTISIPATIF, GAYA KEPEMIMPINAN DAN PERILAKU PENYUSUN ANGGARAN TERHADAP SLACK ANGGARAN (STUDI PADA SATUAN KERJA PERANGKAT KABUPATEN PEMERINTAH ACEH SELATAN)

2019 ◽  
Vol 4 (1) ◽  
pp. 19-30
Author(s):  
Ilham Sahputra ◽  
Darwanis Darwanis ◽  
Hasan Basri
Keyword(s):  
Multiple Regression ◽  
Leadership Style ◽  
The South ◽  
Budgetary Slack ◽  
Local Finance ◽  
Finance Management ◽  
Budgetary Participation ◽  
The Government ◽  
And Behavior

Abstract The aim of this research is to examine the effect of budgetary participation, leadership style and behavior of budget compiler on the budgetary slack. This research gathered the data by distributing the questionnaires to 31 government working units in the district of  South Aceh with the number of respondents 93 who was responsible for local finance management in theirs government working units. Multiple regression was used to examine the effect of budgetary participation, leadership style and behavior of budget compiler on the budgetary slack This research documented that the budgetary participation, leadership style and behavior of budget compiler affected the budgetary slack of the government working units in the South Aceh.Keyword :     Budgetary Participation, Leadership Style, Behavior of Budget Compiler, Budgetary Slack  Abstrak Penelitian ini bertujuan untuk menguji pengaruh penganggaran partisipatif, gaya kepemimpinan dan perilaku penyusun anggaran terhadap Slack Anggaran. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh SKPK (Satuan Kerja Perangkat Kabupaten) di Pemerintah Kabupaten Aceh Selatan (31 SKPK), dengan responden berjumlah 93 orang yang bertanggungjawab atas pengelolaan keuangan daerah pada masing-masing SKPK. Hasil penelitian menunjukkan bahwa penganggaran partisipatif, gaya kepemimpinan dan perilaku penyusun anggaran berpengaruh terhadap Slack Anggaran pada SKPK di Pemerintah Kabupaten Aceh Selatan baik secara bersama-sama maupun parsial.Kata kunci :   Penganggaran Partisipatif, Gaya Kepemimpinan, Perilaku Penyusun Anggaran, Slack Anggaran.

scholarly journals Research trends in local autonomy studies in Japan: text analyses of article titles in the Journal of Urban Management and Local Government Research

2021 ◽  
Author(s):  
Yasutoshi Moteki
Keyword(s):  
Local Government ◽  
Correspondence Analysis ◽  
Local Governments ◽  
Research Trends ◽  
Public Enterprise ◽  
Urban Management ◽  
Local Finance ◽  
Finance Management ◽  
Government Research ◽  
Third Dimension

Research trends in studies of local governments in Japan have been analysed quantitatively using text-mining methods on approximately 35 years of article titles from the Journal of Urban Management and Local Government Research, from its first issue (1985) to the vol. 35, no. 1 (2020). Co-occurrence network analysis and correspondence analysis were conducted to determine the changes in research interests during the target period. Substantially more research on accounting, finance, management, and reform was seen in the target journal after 1980. The extracted words prefecture, city, case, evaluation, and analysis show the features of local government studies in Japan after the enactment of decentralization reforms in March 2000.<br> The author interprets the first dimension of the configuration figures of correspondence analysis as an axis of accounting and time; the second dimension concerns financial accountability; and the third dimension concerns public enterprise. The publisher association of the journal has a large number of members who specialise in accounting and local finance, including certified public accountants and tax accountants, and the characteristics of such a membership structure are reflected in these results.<br><br>

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