Study on Aggregate Reporting of Local Government Owned Entity : Focusing on Comparison with Review of Aggregate Financial Statements of Central Government Owned Entities

2021 ◽  
Vol 19 (2) ◽  
pp. 1-35
Author(s):  
Hyeong Tae Cho ◽  
Keyword(s):  
Local Government ◽  
Central Government ◽  
Financial Statements

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

scholarly journals STRATEGI PENCAPAIAN OPINI WTPPEMERINTAH KABUPATEN BONDOWOSO DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 350
Author(s):  
Heny Setyawati
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Public Management ◽  
New Public Management ◽  
Central Government ◽  
Early Stage ◽  
Accounting Standards ◽  
Financial Statements ◽  
The Government

Abstract: New Public Management has reformed the financial management of the public sector by adopting approaches from the private sector in order to achieve organizational efficiency and effectiveness (including local and central government finances) and it was the reason behind the implementation of Accrual-based Government Accounting Standards (SAP). The Governmentof Bondowoso also implements accrual-based SAP policy. This study used a qualitative approach by using Strenghts Weaknessess Opportunities Threats (SWOT) analysis in the early stage to describe the strategy and then completed by in depth interview. The informants were 8 (eight) key persons in the Government of Bondowoso with significant roles in achieving the unqualified opinion in implementing the accrual-based SAP. Results show that commitment from the leaders of local government and institutions, financial statements presentation that in line with the SAP, sufficient internal control system, and the follow-up on the State Audit Agency’s recommendations on the local government financial statements are the major strengths in achieving the unqualified opinion of the accrual-based SAP. The opportunities in Strength-Opportunity (SO) strategy are the issuance of various laws and regulations and technical guidance of accrual-based accounting standards by the central government. Keywords: Unqualified Opinion, Accrual Based SAP, SWOT, Strategy.

scholarly journals The role of competency improvement of accrual-based financial management report on the preparation of local government financial report

2019 ◽  
Vol 1 (1) ◽  
pp. 39-45
Author(s):  
Raden Yudhy Pradityo Setiadiputra
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Government Regulation ◽  
Central Government ◽  
Financial Statements ◽  
Financial Report ◽  
Government Accounting ◽  
Government Bureaucracy ◽  
Accrual Basis

Local governments in Indonesia based on the applied rules have the obligation to prepare activity implementation reports, one of which is the Local Government Financial Statements. The Indonesian government is currently implementing accrual-based government financial report. However, in the application of accrual-based government financial report there are still many obstacles experienced by the local governments. The implementation of accrual-based financial report is one form of government bureaucracy reform in the field of financial. In 2005, the central government has issued Government Regulation No. 24 year 2005 on Government Accounting Standards (SAP) which regulates the recognition of revenues and expenditures using the cash basis, while for assets, liabilities and equity using the accrual basis. The regulation has been changed to Government Regulation No. 71 year 2010 which enacts accrual-based SAP for both income, expenditure, assets, liabilities and equity by 2015. The central government has devised a strategic step to implement the accrual basis. In order to support the implementation of the accrual basis accounting application, it is necessary to align the competence of the stakeholder employees in the preparation of local government financial statements, considering that the local government financial statements is a benchmark in assessing the performance of the local governments by the central government. The alignment of competence can be done by implementation of competence improvement such as performing training education, technical guidance, socialization and the formation of community of practices.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH

2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Authorities ◽  
Fiscal Capacity ◽  
Regional Autonomy ◽  
The Public ◽  
Delegation Of Authority ◽  
Regional Authority ◽  
Local Sources ◽  
Tax Sharing

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.

Corporate Governance and Fraudulent Financial Statements in Indonesia’s Local Government

2017 ◽  
Vol 1 (1) ◽  
pp. 63-73
Author(s):  
Halim Dedy Perdana ◽  
Sri Suranta ◽  
Santoso Tri Hananto ◽  
Christiyaningsih Budiwati
Keyword(s):  
Corporate Governance ◽  
Local Government ◽  
Financial Statements ◽  
Fraudulent Financial Statements

Konflik Hubungan Pusat-Daerah antara Pemerintah Pusat dan Kabupaten Blora Terkaiat dengan Dana Bagi Hasil Blok Cepu

2012 ◽  
Vol 10 (2) ◽  
pp. 147-162
Author(s):  
Budi Setiyono ◽  
Dio Satrio Jati ◽  
Teten Jamaludin
Keyword(s):  
Local Government ◽  
Oil And Gas ◽  
Central Government ◽  
Oil Exploration ◽  
Colonial Era ◽  
National Budget ◽  
History Of ◽  
District Government ◽  
Financial Income ◽  
Resources Share

Cepu Block located between Centre Jawa and East Java. It is known as a rich block because it has a source of oil and gas. Block Cepu, where geographically located between three districts, Blora (Centre Java), Bojonegoro and Tuban (East Java) has given a contribution to national budget (APBN) and respected local government budget (APBD). About 33 per cent of the land of Cepu Block is owned by Blora, 67 per cent owned by Bojonegoro and the rest is owned by Tuban. Ironically, however, although 33 per cent of the Block belongs to Blora, the district does not receive any financial income from the oil exploration. There is no resources share fund from Cepu Block. Moreover, the district has to deal with the negative impacts of exploration activities at the Block Cepu such as damaging of infrastructure, environmental pollution, and social disturbance. Blora District has protested to Centre Government, but so far there is no outcome. Centre Government asked that this problem should be studied first. The central government argue that if it is approved, then there will be domino impact: other districts will do the same like Blora. Blora district is struggling to get equality in resources share fund (dana bagi hasil). Efforts have done, seminars and workshops, lobby to DPD (Upper House) to find a solution. Now the district government is proposing judicial review to constitution court. This research examines the history of Block Cepu. It reveals the history of the block from the colonial era up to the reformation era. Further, the research aims to know how the tension between local government (Blora Government) and central government regarding Blok Cepu oil exploration. The research suggests that there is injustice in the distribution of revenue from the exploration and it is understandable if Blora district government struggle to get proportional revenue sharing.

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