scholarly journals OPTIMALISASI PENGAWASAN PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SIDOARJO

2015 ◽  
Vol 3 (1) ◽  
pp. 35
Author(s):  
Luchman Sanjaya

This study aimed to determine, describe and analyze the optimization of Inspectorate function in the Sidoarjo Regency in conducting oversight of financial management as well as strategies to overcome the weaknesses of local finance control by the Inspectorate in Sidoarjo Regency. This research used descriptive research through a qualitative approach. Data collected through the literature study come from primary data and secondary data. The results showed the optimization of supervision and financial management by the Inspectorate in Sidoarjo Regency has not been run in accordance with the monitoring mechanism and the regional finance authority. Some strategies are arranged to overcome obstacles in the control and management of local finance by Inspectorate Sidoarjo regency include: using a personalized approach to the audit in carrying out checks on the local work unit (SKPD), e-audit approach, increase of the inspector/auditor of local work unit (SKPD), the budgeting process on the inspection costs more planned, as well as an understanding of the apparatus is associated with budgeting.

2021 ◽  
Vol 6 (2) ◽  
pp. 175-185
Author(s):  
Fredo TSP Hasugian ◽  
Ricky Ary Syahputra ◽  
Aulia Rahman Harahap

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.


2019 ◽  
Vol 8 (1) ◽  
pp. 75 ◽  
Author(s):  
Dandi Darmadi ◽  
Rasyid Thaha

This study aims to analyze the quality of the examination of State Financial Management conducted by the Financial Examination Agency (BPK) of the Republic of Indonesia representative of South Sulawesi. Analyze how the criteria in giving opinion on regional finance so that the Opinion is in line with the findings of irregularities, besides how the results of the BPK's examination or findings can be used as a basis for law enforcement against the examinee if found to be a violation which is great for some parties. The method used in this research is descriptive type with the aim to provide a factual description of the quality of audits conducted by the BPK on State Finance. Qualitatively analyzed based on reports and records in the field. With data collection techniques including primary data, namely observation and interviews and secondary data, namely library research and documentation. The results of the study show that the audit process carried out by the BPK, namely, Planning, Implementation and Reporting of Examination, has a process that gives the entity a great opportunity to achieve WTP, namely the value of materiality which is quite tolerant and the number of meeting opportunities provided by the examiner and entity so that opportunity to commit fraud by negotiating so that the auditor does not contain findings. The advantage gained by the entity from the results of BPK's examination is getting trust from the community, obtaining Regional Incentive Funds and as a high selling point in political contestation.Penelitian ini bertujuan untuk menganalisis kualitas dari pemeriksaan Pengelolaan Keuangan Negara yang dilakukan oleh Badan Pemeriksa Keuang (BPK) Republik Indonesia perwakilan Sulawesi Selatan. Menganalisa bagaimana kriteria dalam memberikan opini terhadap keuangan daerah sehingga Opini selaras dengan temuan penyimpangan yang diungkap oleh BPK, selain itu juga bagaimana hasil pemeriksaan atau temuan BPK dapat dijadikan dasar penegakan hukum terhadap terperiksa jika ditemukan ada pelanggaran serta dengan diperolehnya opini terbaik dari BPK akan menjadi keuntungan yang besar bagi beberapa pihak. Metode yang digunakan dalam penelitian ini adalah tipe deskriptif dengan tujuan untuk memberikan gambaran faktual mengenai Kualitas pemeriksaan yang dilakukan BPK terhadap Keuangan Negara. Dianalisa secara kualitatif berdasarkan laporan dan catatan yang ada di lapangan. Dengan teknik pengumpulan data meliputi data primer yaitu observasi dan wawancara serta data sekunder yaitu studi kepustakaan dan dokumentasi. Dari Hasil penelitian menujukkan bahwa rangkaian proses pemeriksaan yang dilakukan BPK yaitu, Perencaanaan, Pelaksanaan dan Pelaporan Pemeriksaan terdapat proses yang memberi peluang besar entitas meraih WTP yaitu pada penetapan nilai materialitas yang cukup tinggi toleransinya serta banyaknya kesempatan pertemuan yang diberikan oleh prosedur antara pemeriksa dan entitas sehingga peluang untuk melakukan kecurangan dengan menegosiasikan agar auditor tidak memuat temuan. Keuntungan yang diperoleh oleh entitas dari hasil pemeriksaan BPK adalah mendapat kepercayaan dari masyarakat, memperoleh Dana Insentif Daerah dan sebagai nilai jual yang tinggi dalam kontestasi politik.


2020 ◽  
Vol 8 (2) ◽  
pp. 206-213
Author(s):  
Alwina Noviani ◽  
Decky Hendarsyah

Financial reports must provide information that is useful for making a decision, where relevant and reliable information is influenced by the timeliness of reporting. This study aims to determine the effect of internal control systems and information systems on regional financial management on the timeliness of partial and simultaneous financial reporting of case studies at the Bengkalis Department of Transportation. This research is descriptive quantitative in nature, while the data sources used in this study are primary data and secondary data. Data collection techniques in this study were interviews, documentation, questionnaires and literature study. The data analysis technique used was data quality test, data normality test, multiple linear regression test, hypothesis test and determination coefficient test. The results of this study are partially and simultaneously there is a significant influence between the internal control system and the regional financial management information system on the timeliness of financial reporting at the Bengkalis Department of Transportation.


2020 ◽  
Vol 15 (2) ◽  
pp. 76-86
Author(s):  
Fredi Enumbi ◽  
Paulus Allolayuk ◽  
Mariolin Sanggenafa

  Abstract The objectives of this study are (1) To determine village financial management in Hinekombe Village, Sentani District, Jayapura Regency in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. (2) To find out the obstacles faced by the village government in financial management and accountability in Hinekombe Village, Sentani District, Jayapura Regency. This research method is descriptive using a qualitative approach, data collection techniques through observation, interviews and literature study. The primary data sources were interview data and secondary data from the hinekombe village profile. The research informants were 10 people. The results show that (1) the government of Hinekombe Village, Sentani District, Jaypura Regency is good enough in managing village finances in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This shows that the Hinekombe Village Government has tried its best to be able to implement the central government regulations on village financial management even though there are some activity items that are incomplete in their reporting. (2) Constraints faced by the village government in financial management in Hinekombe Village, Sentani District, Jayapura Regency. Namely, community self-help is still lacking, supervision is also lacking. In addition, budget changes were not carried out through deliberations with community leaders or unilaterally by the Hinekombe Village Government Apparatus which made the community less confident in financial management carried out by the hinekombe village government. Keywords: Financial Management; Hinekombe Village. Abstrak Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengelolaan keuangan desa di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. (2) Untuk mengetahui kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan dan pertanggung jawaban keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura. Metode penelitian ini adalah deskriptif menggunakan pendekatan kualitatif . Sumber data primer yaitu data wawancara dan data sekunder profil kampung hinekombe. Informan penelitian sebanyak 10 orang. Teknik pengumpulan data melalui observasi, wawancara dan studi pustaka. Metode analisis yaitu reduksi data, pengelompokan data, display data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Pemerintah Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sudah cukup baik dalam melakukan pengelolaan keuangan kampung sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. Hal ini menunjukkan bahwa Pemerintah Kampun Hinekombe telah berusaha bekerja dengan maksimal untuk dapat mengimplementasikan peraturan pemerintah pusat tentang pengelolaan keuangan kampung walaupun ada beberapa item kegiatan yang kurang tidak lengkap dalam pelaporannya. (2) Kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura.yaitu Swadaya Masyarakat masih kurang, pengawasan juga masih kurang. Selain itu juga perubahan anggaran tidak dilakukan melalui musyawarah dengan tokoh masyarakat atau sepihak oleh Aparatur Pemerintah Kampung Hinekombe yang membuat masyarakat kurang begitu percaya terhadap pengelolaan keuangan yang dilakukan pemerintah kampung hinekombe. Kata kunci : Pengelolaan Keuangan, Kampung Hinekombe.


2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Angela Mulyani Matei ◽  
Herman Karamoy ◽  
Linda Lambey

Abstract. The function of supervision by Inspectorate is crucial to ensure the management of local government is running effectively and efficiently. As the internal supervisor institution, Inspectorate should be able to optimize its functions based on The Rule of Minister of Home Affairs Number 64/2007 to create the good governance and clean government. This study is aimed to (1) determine the optimilising the function of Inspectorate in Talaud Island Municipality; (2) analyse the obstacles in optimilising the function of Inspectorate in Talaud Island Municipality; (3) analyse the strategies to optimize the function of Inspectorate in supervising local finance. This study is an exploratory qualitative research. Data were collected by in-depth interviews, observation, and study documentation from primary data and secondary data. The results show the function of Inspectorate in supervising local finance in Talaud Island Municipality is not optimal yet. It is, thus, strategies are required to overcome the obstacles in supervision of local finance by Inspectorate of Talaud Island Municipality. Strategies consist of to: (1) increase the quantitiy of inspector/audit staff; (2) increase of auditor competencies; (3) increase the allocation of supervision budget; (4) increase of facility supervision; (5) optimize the rule of internal auditor as consultant and catalyst; (6) punishment to local work unit (SKPD) staff who are not committed to conduct supervision; and (7) joint commitment of local government in supervision field. Keywords : supervision, optimilising, local finance, the rule of minister of home affairs number 64/2007 Abstrak. Fungsi Pengawasan Inspektorat sangat penting dalam menjamin penyelenggaraan pemerintahan daerah yang efektif dan efisien. Inspektorat sebagai lembaga pengawas internal pemerintah daerah harus mampu melaksanakan fungsinya berdasarkan Permendagri No. 64 Tahun 2007 secara optimal untuk mewujudkan tata kelola pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk : (1) mengetahui apakah fungsi Inspektorat Kabupaten Kepulauan Talaud sudah optimal;  (2) menganalisis kendala-kendala yang dihadapi Inspektorat Kabupaten Kepulauan Talaud dalam optimalisasi fungsi pengawasan keuangan daerah; (3) menganalisis upaya atau strategi Inspektorat Kabupaten Kepulauan Talaud dalam mengoptimalkan fungsi pengawasan keuangan daerah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan eksploratori. Pengumpulan data dilakukan melalui wawancara, observasi dan studi dokumentasi yang bersumber dari data primer dan data sekunder. Hasil penelitian ini menunjukkan fungsi Inspektorat dalam pengawasan keuangan daerah di Kabupaten Kepulauan Talaud belum optimal, sehingga dibutuhkan strategi untuk mengatasi kendala-kendala dalam pelaksanaan fungsi pengawasan yakni (1) penambahan tenaga pengawas; (2) meningkatkan kompetensi APIP; (3) meningkatkan alokasi anggaran pengawasan; (4) penambahan fasilitas pengawasan; (5) mengoptimalkan peran APIP sebagai konsultan dan katalis; (6) pemberian sanksi tegas bagi SKPD yang lalai atau kurang berkomitmen terhadap pelaksanaan pengawasan; dan (7) adanya komitmen bersama pemerintah daerah dalam bidang pengawasan. Kata kunci: pengawasan, optimalisasi, keuangan daerah, Permendagri No. 64 Tahun 2007  


2019 ◽  
Vol 8 (1) ◽  
pp. 75
Author(s):  
Dandi Darmadi ◽  
Rasyid Thaha

This study aims to analyze the quality of the examination of State Financial Management conducted by the Financial Examination Agency (BPK) of the Republic of Indonesia representative of South Sulawesi. Analyze how the criteria in giving opinion on regional finance so that the Opinion is in line with the findings of irregularities, besides how the results of the BPK's examination or findings can be used as a basis for law enforcement against the examinee if found to be a violation which is great for some parties. The method used in this research is descriptive type with the aim to provide a factual description of the quality of audits conducted by the BPK on State Finance. Qualitatively analyzed based on reports and records in the field. With data collection techniques including primary data, namely observation and interviews and secondary data, namely library research and documentation. The results of the study show that the audit process carried out by the BPK, namely, Planning, Implementation and Reporting of Examination, has a process that gives the entity a great opportunity to achieve WTP, namely the value of materiality which is quite tolerant and the number of meeting opportunities provided by the examiner and entity so that opportunity to commit fraud by negotiating so that the auditor does not contain findings. The advantage gained by the entity from the results of BPK's examination is getting trust from the community, obtaining Regional Incentive Funds and as a high selling point in political contestation.Penelitian ini bertujuan untuk menganalisis kualitas dari pemeriksaan Pengelolaan Keuangan Negara yang dilakukan oleh Badan Pemeriksa Keuang (BPK) Republik Indonesia perwakilan Sulawesi Selatan. Menganalisa bagaimana kriteria dalam memberikan opini terhadap keuangan daerah sehingga Opini selaras dengan temuan penyimpangan yang diungkap oleh BPK, selain itu juga bagaimana hasil pemeriksaan atau temuan BPK dapat dijadikan dasar penegakan hukum terhadap terperiksa jika ditemukan ada pelanggaran serta dengan diperolehnya opini terbaik dari BPK akan menjadi keuntungan yang besar bagi beberapa pihak. Metode yang digunakan dalam penelitian ini adalah tipe deskriptif dengan tujuan untuk memberikan gambaran faktual mengenai Kualitas pemeriksaan yang dilakukan BPK terhadap Keuangan Negara. Dianalisa secara kualitatif berdasarkan laporan dan catatan yang ada di lapangan. Dengan teknik pengumpulan data meliputi data primer yaitu observasi dan wawancara serta data sekunder yaitu studi kepustakaan dan dokumentasi. Dari Hasil penelitian menujukkan bahwa rangkaian proses pemeriksaan yang dilakukan BPK yaitu, Perencaanaan, Pelaksanaan dan Pelaporan Pemeriksaan terdapat proses yang memberi peluang besar entitas meraih WTP yaitu pada penetapan nilai materialitas yang cukup tinggi toleransinya serta banyaknya kesempatan pertemuan yang diberikan oleh prosedur antara pemeriksa dan entitas sehingga peluang untuk melakukan kecurangan dengan menegosiasikan agar auditor tidak memuat temuan. Keuntungan yang diperoleh oleh entitas dari hasil pemeriksaan BPK adalah mendapat kepercayaan dari masyarakat, memperoleh Dana Insentif Daerah dan sebagai nilai jual yang tinggi dalam kontestasi politik.


2020 ◽  
Vol 9 (2) ◽  
pp. 275
Author(s):  
Dedi Putra

The implementation of court in Indonesia has not fulfilled as expected because any parties involving in court has a lack of capacity, consistency, and integrity to provide legal service seriously. Some people assume that court services are not still optimal. To settle the problems, the Supreme Court just has officially issued Regulation No. 1 of 2019 regarding the Administration of Cases and Legal Proceedings in Courts via Electronic Means on 8 August 2019. This regulation is believed as an appropriate solution to face those problems. To elaborate more, this study illustrates a judicial reform in Indonesia, e-court, and access to justice, the conception of e-court including the performance of e-court and its drawbacks and challenges in the digital era. The research method uses normative research by approaching legal review and literature study. The technique of primary data collection applies Supreme Court regulation while means of secondary data are collected from concept or theory as set out under bibliography. Judicial reform in Indonesia is indicated by issuing new regulation regarding e-Court and e-Litigation, the implementation e-Court itself has been attributed to 32 courts consisting of general religious, and state administrative courts. Through e-Court, access to justice more transparent and accessible. Besides, justice seekers have no worries regarding distance issues as of e-Court may allow them to fight in court without face to face. Parties have no doubt relating to the acceleration of court to settle any dispute in Indonesia.


2021 ◽  
Vol 11 (2) ◽  
pp. 55-61
Author(s):  
Adham -

The buy back guarantee agreement in the cooperation agreement aims to protect the bank frombusiness risks in the distribution of machine ownership financing. Buy back guarantee is defined asthe ability of the supplier as a guarantor against the bank, to "buy back" the machine object afterthe debtor is declared in default to the bank. Based on the description, the writer tries to examine theimplementation of the buy back guarantee agreement related to the distribution of machine financing,and legal remedies for the bank applying the contents of the buy back guarantee if there is default onthe debtor. The research method used in this research is normative juridical with analytical descriptivespecifications.The research was carried out through literature study, then looked at the relationshipbetween one law and another and carried out an analysis related to the application of its practice.After getting a description of the research results, the writer analyzes and draws conclusions fromthe research results obtained. Primary data collection is also carried out to support secondary data,which is obtained by documentation and bank interviews related to the machine ownership agreement.The results of the study concluded that the implementation of the buy back guarantee was carriedout in several stages, namely the stage of the debtor's statement of default, the negotiation stage,and the stage of the agreement, the application of the buy back guarantee. Apart from that, the buyback guarantee that applies to PT. BPRS XXX Bekasi, there are two types of definitions: "buy backguarantee" and "help resell" by the supplier. Legal action has never been taken by the bank whenthere is default from the debtor. The bank is more concerned about the good ethics of the supplier tobuy / help sell the machine goods. The suggestions that the writer can give include, banks must applyprudential banking principles more selectively, suppliers do not only pursue sales targets but payattention to the side of the bank so that cooperation remains well established. n addition, research isneeded regarding the perspectives of the bank, supplier and debtor in addressing the problems thatexist in buy back guarantee in more depth and breadth.


2018 ◽  
Vol 3 (1) ◽  
pp. 26-50
Author(s):  
Arnold Ngatia ◽  
Dr. Allan Kihara

Purpose: This study sought to assess the determinants of sustainability of donor funded community projects in Garissa County. The study specifically focused on community participation, financial administration, training and leadership and management on sustainability of donor funded community projects in Garissa County. The variables were anchored by the freirean theory, results theory, competency theory and the systems theory.Methodology: The study adopted a descriptive research design and the population included donor funded project managers, donor agencies and project beneficiaries. Mugenda and Mugenda’s sample determination formula to acquire a sample size of 246 respondents. Further, the study employed stratified sampling so as to determine the exact number of respondents from the different categories. Primary data was collected through semi structured questionnaire while secondary data was collected through  desk search techniques from the internet from past scholarly articles. Quantitative data was analysed using a multivariate regression model while qualitative data was analysed using content analysis method.Results: Inferential results revealed a positive and significant relationship between community participation and sustainability of donor funded community projects and also positive and significant association between financial management and sustainability of donor funded community projects in Garissa County.Contribution: The study concluded that an improvement in various indicators of community participation such as donor funded community projects leaders’ vision, community empowerment and community decision-making, programme planning, monitoring and evaluation, leadership and management skills, establishment of linkages between project components, supervision and mobilization of local resources will result to positive and significant effect on sustainability of donor funded community projects in Garissa County. The study also concluded that improvement in some of the indicators that define financial management results to positive and significant effect on sustainability of donor funded community projects in Garissa County.


2021 ◽  
Author(s):  
Erika Rahma Setiyani ◽  
Cindy Claudia Radha Avita ◽  
Ananda Galuh Puspita

Most of the obstacles or problems that are most often experienced by householdcraft craftsmen are in terms of marketing or marketing management. Where the marketingthey do is still very traditional. In a sense, they trade manually i.e. go to the market and offertheir products to customers directly. E-commerce (Electronic Commerce) or in IndonesianElectronic Commerce is the activity of distributing, selling, purchasing, marketing products(goods and services), by utilizing telecommunications networks such as the internet,television, or other computer networks. The purpose of this research is to solve variousproblems in business which include services, product costs, and business strategies. Thiswhole system is used in order toanalyze other information systems on the implementation ofan organization's operational activities.The case study used in this research is a market expansion approach using targetmarketing opportunity analysis, system model design, customer interface facilities, marketcommunication and implementation design. The research instrument used interview andobservation techniques as well as literature study. Sampling using purposive samplingtechnique. The data of this study were obtained from primary data and secondary data. Thedesign of the application is to use the Waterfall approach. This approach is a classic modeland is systematic so that it is easy to understand because all the processes work sequentiallyin the stages of building a software.The results of this study were carried out with several research methods, namelythe Black Box method and User Acceptance. Black Box testing is a test with the system onlyobserving the results of execution through test data and checking the functionality of thesoftware, while the User Acceptance method is a testing process carried out by users which isintended to produce documents that will be used as evidence that the software or softwareused and developed has been accepted. by the user.


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