scholarly journals A Case Study on the Local Government Financial Management and Performance : Gyeongsangnam - do Case

2016 ◽  
Vol 30 (1) ◽  
pp. 95-114
Author(s):  
오재록 ◽  
윤향미 ◽  
박치성
Keyword(s):  
Local Government ◽  
Financial Management ◽  
And Performance

scholarly journals Local Government Capacity Development: A Case Study of a South African District Municipality

2021 ◽  
Vol 11 (2) ◽  
pp. 156
Author(s):  
Horacio Zandamela ◽  
Matuku Mphahlele
Keyword(s):  
Local Government ◽  
Service Delivery ◽  
Performance Improvement ◽  
Capacity Development ◽  
The Body ◽  
Skills Development ◽  
Skills Retention ◽  
Government Capacity ◽  
And Performance

Bojanala Platinum District Municipality (BPDM), in the North West Province is endowed with the extractive economy. The District experiences challenges of capacity development of service delivery structures and programmes. It is in this context that this paper explains how local government responses to challenges of capacity development in the District Municipality. In addition, the paper explores ways in which they can be overcome for enhanced service delivery. The purpose of this study is to examine challenges related to the use of capacity development structures and programmes related to service delivery and explores how to overcome them. The study examines the structures and programmes, facilitators and inhibitors of skills development and performance initiatives within the context of local government capacity development. This study develops a theoretical framing incorporating scholarship on human capital and performance improvement in the context of local government. This framing is premised on the scholarly evidence that capacity development is an enabler of service delivery, influenced by skills development and municipal performance improvement. The research is a single case qualitative case study approach and employs an interpretative paradigm. The paper employs senior managers in the municipalities as the unit of analysis. That study reveals that there are difficulties associated with skills retention and organisational relations. In conclusion, political abandonment, poor communication and stakeholder engagements contribute to weakened inter-municipal co-operation and inadequate use of resources. The interface between learning and skills development contributes to the body knowledge.

scholarly journals DESAIN IMPLEMENTASI BADAN LAYANAN UMUM DAERAH PADA SEKOLAH MENENGAH KEJURUAN SEBAGAI PENGUATAN PEMBELAJARAN BERBASIS INDUSTRI

2021 ◽  
Vol 4 (2) ◽  
pp. 121
Author(s):  
Wahid Hariyanto
Keyword(s):  
Performance Indicators ◽  
Financial Management ◽  
Qualitative Approach ◽  
Vocational Schools ◽  
Organizational Governance ◽  
Organization Management ◽  
And Performance ◽  
Study Type ◽  
Financial Administration

Abstract: This article aimed to reveal the practice of BLUD implementation in SMK Negeri 1 Jenangan Ponorogo. Considering from 2110 vocational schools in East Java, only 20 being BLUD status. And out of 45 vocational schools in Ponorogo, only 1 being BLUD status. This research is important to do because considering the existence of BLUD itself is oriented to the development of teaching factory, so, the result from this research can be used as a model for another institutions. And based on the search and the knowledge of Researcher, no one research on BLUD practice in vocational education institutions. This research used a qualitative approach with a case study type. The analysis used the basic concepts of analysis by Mathew B. Miles and A. Michael Huberman. This study concludes: first, the organization management of the BLUD is carried out by creating a organizational structure that focused on BLUD financial administration called the BLUD Financial Administration Manager. Second, the financial management of the BLUD is carried out by making a number of documents that support the operation of the BLUD financial administration. These documents include the Rencana Kerja Anggaran (RKA) and Dokumen Pengelolaan Anggaran (DPA) whose implementation is assisted by the BLUD operator. Third, the management of BLUD accountability is carried out by assessing performance and financial absorption through the steps of establishing financial and performance indicators, assessing performance and finance, continued clarifying and finding solutions to improve existing processes.Keywords: Organizational Governance; Finance; Accountability; Industry Based Learning.Abstrak: Penulisan artikel ini bertujuan mendeskripsikan praktik pelaksanaan BLUD yang ada di SMK Negeri 1 Jenangan Ponorogo. Mengingat dari 2110 SMK di Jawa Timur hanya ada 20 yang berstatus BLUD. Dan dari 45 SMK di Ponorogo hanya 1 yang berstatus BLUD. Penelitian ini penting dilakukan karena keberadaaan BLUD diorientasikan untuk pengembangan pembelajaran berbasis industri, sehingga model pengelolaannya perlu diketahui sebagai model bagi lembaga pendidikan lain yang ingin menuju ke status tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Pengambilan datanya melalui wawancara, observasi, dan dokumentasi. Analisis menggunakan konsep dasar analisis milik Miles dan Huberman. Penelitian ini menyimpulkan: pertama, Tata kelola organisasi BLUD dilakukan dengan membuat struktur khusus yang menagani administrasi keuangan BLUD yang dinamakan Pengelola Administrasi Keuangan BLUD. Kedua, tata kelola keuangan BLUD dilakukan dengan membuat serangkaian dokumen yang mendukung jalannya administrasi keuangan BLUD. Dokumen tersebut meliputi Rencana Kerja Anggaran (RKA) dan Dokumen Pengelolaan Anggaran (DPA) yang pelaksanaannya dibantu oleh operator BLUD. Ketiga, tata kelola akuntabilitas BLUD dilakukan dengan melakukan penilaian kinerja dan keterserapan keuangan melalui langkah menetapkan indikator kinerja dan keuangan, penilaian kinerja dan keuangan, serta klarifikasi dan pencarian solusi untuk memperbaiki proses yang ada.Kata kunci: Tata kelola Organisasi; Keuangan; Akuntabilitas; Pembelajaran Berbasis Industri.

scholarly journals PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 67
Author(s):  
Netty Nurhayati ◽  
Fahmi Rizani ◽  
Kadir
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Sampling Technique ◽  
Nonparametric Test ◽  
City Government ◽  
City Governments ◽  
Growth Ratio ◽  
Government Administration ◽  
And Performance

<p><em>This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion</em>. <em>This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.</em><em></em></p>

scholarly journals PROBLEMATIKA PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAH DAERAH ACEH TENGAH

2019 ◽  
Vol 4 (1) ◽  
pp. 56-68
Author(s):  
Yanni Syarienda ◽  
Hasan Basri ◽  
Heru Fahlevi
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Management ◽  
Qualitative Method ◽  
Regional Government ◽  
Case Study Approach ◽  
Study Approach ◽  
Educational Backgrounds ◽  
Information Technology And Systems

AbstractThe present study has the objective to analyze the problems in the application of accrual-based accounting at the local government of the Central Aceh. This research is also aimed to find out the strategic steps carried out by the local government in handling the problems of application of accrual-based accounting - by means of conducting a case study at Central Aceh Regional Government. The method employed in this research was qualitative method with case study approach. The results demonstrated that the application of accrual-based accounting at the Central Aceh Regional Government has been supported by the presence of regulations (Qanun) of the Central Aceh Regency on the accounting policy and SAP(Standar Akuntansi Pemerintahan) procedural system at Central Aceh Regency; followed by the socialization at the beginning of this application, which is then supported by the information technology. What become the problem here the insufficient Human Resources (HR), either in terms of experience or educational backgrounds at the Office of Central Aceh Regional Financial Management. Subsequently, the Central Aceh Regional Government, via the Office of Central Aceh Regional Financial Management, took the strategic steps to overcome the problems in the application of accrual-based accounting through: (1) special training, (2) funding/ budgeted expenditures, and (3) supportive information technology and systems. Keywords: Accrual problems, Strategic steps, Accrual basis  AbstrakPenelitian ini bertujuan untuk menganalisis permasalahan dalam penerapan akuntasi berbasis akrual pada pemerintah daerah. Kemudian penelitian ini bertujuan untuk mengetahui langkah strategis yang dilakukan pemerintah daerah dalam mengatasi masalah penerapan akuntansi berbasis akrual dengan mengambil studi kasus pada Pemerintah Daerah Kabupaten Aceh Tengah. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa dalam penerapan akuntansi berbasis akrual pada Pemda Kabupaten Aceh Tengah telah di dukung dengan adanya qanun/peraturan Bupati Aceh Tengah mengenai kebijakan akuntansi dan sistem prosedur Standar Akuntansi Pemerintahan (SAP) Kabupaten Aceh Tengah. Kemudian adanya sosialisasi di awal penerapan akuntansi berbasis akrual ini, yang kemudian di dukung dengan adanya teknologi informasi.Yang menjadi permasalahan disini yaitu Sumber Daya Manusia (SDM) yang kurang memadai baik dari segi pengalaman maupun dari latar belakang pendidikan pada Dinas Pengelolaan Keuangan Kabupaten Aceh Tengah. Kemudian Pemerintah Kabupaten Aceh Tengah melalui Dinas Pengelolaan Keuangan Kabupaten Aceh Tengah mengambil langkah strategis untuk mengatasi permasalahan penerapan akuntansi berbasis akrual ini melalui: (1) pelatihan khusus, (2) pendanaan/biaya yang sudah dianggarkan dan (3) teknologi dan sistem informasi yang mendukung.Kata kunci: Permasalahan akrual, Langkah strategis, Akrual basis

scholarly journals Kajian Pelaksanaan Kode Etik Aparatur Sipil Negara (ASN) (Studi Kasus Pada Pelaksanaan Kode Etik Aparatur Sipil Negara di Pemerintahan Daerah Kabupaten Ngawi Provinsi Jawa Timur)

2019 ◽  
Vol 19 (2) ◽  
pp. 151-157
Author(s):  
Sangrila Puspita Dewi
Keyword(s):  
Local Government ◽  
Performance Evaluations ◽  
Employee Perception ◽  
Civil State ◽  
Work Quality ◽  
Performance Contracts ◽  
State Apparatus ◽  
And Performance ◽  
Descriptive Method

To find out how far the application of code of Civil State Apparatus ethics conducted research with descriptive method using closed instrument and sample (n) 18 people of Local Government with case study in District Ngawi East Java Province, found employee perception to ethics organize good enough but need improvement of work quality through performance contracts, training, competence, rewards and sanctions, and performance evaluations.

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