scholarly journals Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Banten

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Rakhmini Juwita
Keyword(s):  
Internal Control ◽  
Sampling Method ◽  
Good Governance ◽  
Policy Formulation ◽  
Government Agencies ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning ◽  
The Right ◽  
Regional Work

Accountability is one of the principle of good governance, thus it can be assumed that goodaccountability can improve good governance. The important things to create public accountability, especially in government agencies, are with budget planning and internal control. Budgetplanning includes the general policy formulation of Regional Development Budget (APBD) untilthe arrangement of APBD with the purpose of using government funds can be on the right target,thus that funds are used effectively and efficiently. Budget planning and internal control are themost strategic activity in state finances management because it relates with public accountability. This research aims to know the effect of budget planning and internal control towardpublic accountability in regional government of Banten province. This research used descriptiveexplanatory method by using non probability sampling method at 6 (six) Regional Work Unit(SKPD) in regional government of Banten province. Data analysis which used wasmultiple linear regression. The result of this research shows that budget planning and internal control havethe positive and significant effect toward public accountability in regional government of Bantenprovince. It means that better budget planning and internal control can improve public accountability to be better too.Kata kunci: Perencanaan anggaran, pengendalian intern dan akuntabilitas publik (Abstraktidak dalam bahasa inggris)

Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau

2019 ◽  
Vol 14 (2) ◽  
pp. 109
Author(s):  
Neli Agustin
Keyword(s):  
Internal Control ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning

ABSTRACTThis study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. The results of this study indicate that budget planning and internal control have a positive and significant effect on public accountability in Riau province. Keywords: Employees, Budget Planning, Internal Control, Public Accountability

scholarly journals Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau

2019 ◽  
Vol 14 (2) ◽  
pp. 109-118
Author(s):  
Neli Agustin
Keyword(s):  
Internal Control ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning

This study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. Theresults of this study indicate that budget planning and internal control have a positive and significant effecton public accountability in Riau province

scholarly journals Implementation of Oversight Policy, Apparatus Competence and Organizational Culture and its Effect on Performance of Field Supervision Basic Education

2019 ◽  
Vol 1 (3) ◽  
pp. 155-168
Author(s):  
Muhamad Nur ◽  
Khasan Effendy ◽  
M. Aries Djaenuri ◽  
Sampara Lukman
Keyword(s):  
Organizational Culture ◽  
Basic Education ◽  
Good Governance ◽  
Policy Formulation ◽  
Regional Government ◽  
National Education ◽  
National Education System ◽  
Causality Relationship ◽  
The Government ◽  
The Right

Abstract The administration of government requires a way of maximizing government management to achieve good governance to realize the welfare of the people and constitute demands of the constitution at the Preamble of the fourth Alenia 1945 Constitution. Article 31 of the 1945 Constitution states that Education is the right of every citizen, and the government and regional government guarantees the implementation of the national education system by Law Number 20 of 2003. This research aims to examine and analyze the effect of the implementation of supervisory policies, apparatus competencies, and culture organization of supervision performance in the field of primary education. The method used in this research is quantitative with open and closed questionnaires. The results of this study indicate that the causality relationship partially or simultaneously between the Implementation of Supervision Policy, Apparatus Competency, and Bureaucratic Culture to the Supervision Performance of the Basic Education Sector is entirely "positive and significant." Thus, the four hypotheses of this research are "accepted." Then, the results of the distribution of scores indicate that all dimensions of the variable values ​​are higher than 90% and can be categorized as "Good." Based on the two analyzes, it can be stated that the Supervision Performance of the Basic Education Field held by the City of Depok, West Java Province is "Good." Conclusion This study shows that the Performance of Oversight in Basic Education goes well. This is evidenced by all four accepted hypotheses, and a positive and significant causality relationship. This was obtained by models and concepts in the field of education supervision. With the findings of the Actual Oversight Model, it is recommended for the government that this model can be used as input for the supervision policy formulation, Work Standards Criteria (KSK), and Education Supervision Performance Indicators (IKPP). Keywords: Actual Oversight Model, Educational Oversight, Apparatus Competency, Organizational Culture, Oversight Performance.

scholarly journals The Effect of Performance Based Budgeting and Internal Control Systems on Performance Accountability of Government Agencies: A Case Study In Banjarbaru City Inspectorates

2019 ◽  
Vol 6 (3) ◽  
pp. 7-15
Author(s):  
Mujennah Mujennah ◽  
Budi Artinah ◽  
Safriansyah Safriansyah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Good Governance ◽  
Performance Indicator ◽  
Sampling Technique ◽  
Government Agencies ◽  
Budget Planning ◽  
Performance Accountability ◽  
Internal Control System ◽  
The Government

The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies  in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of  performance accountability of government agencies  is needed. This is where the role of the Internal Control System  is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget  and Internal Control System  had an effect on the Performance Accountability of Government Agencies  at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.

scholarly journals HKBP HIV-AIDS Committee Balige Coordination with the Regional Government HIV-AIDS Handling Program in Toba Samosir Regency 2018

2020 ◽  
Vol 3 (2) ◽  
pp. 1435-1442
Author(s):  
Martinus S Tambunan ◽  
Destanul Aulia ◽  
Kintoko Rochadi
Keyword(s):  
Content Analysis ◽  
Qualitative Method ◽  
Active Participation ◽  
Government Agencies ◽  
Regional Government ◽  
Special Program ◽  
Budget Planning ◽  
The Government ◽  
Depth Interviews ◽  
Hiv Aids

The increase in the number of HIV-AIDS cases in the last ten years from 2008 to 2017 in Toba Samosir Regency with an average HIV growth of ≥ 7% and AIDS growth of ≥ 31%, has to be handled by implementing a special program. The lack of coordination between HKBP AIDS Committee Balige and Regional Government has to be made since there is no similar opinion about HIV-AIDS, the government agencies which are joined in the Committee of Regional AIDS Handling are not focused on prioritizing HIV- AIDS problems, and coordination in planning has not been optimal so that the budget is limited. The objective of the research was to find out the coordination between HKBP AIDS Committee, Balige and the Regional Government in HIV-AIDS Handling program in Toba Samosir Regency. The research used qualitative method (phenomenology design) which was aimed to get information about the coordination in preventing and handling HIV-AIDS in Toba Samosir Regency, with 20 informants. The data were gathered by conducting in-depth interviews and documentary study and analyzed by using content analysis. The result of the research showed that coordination, involvement, and active participation of all agencies in the KPAD (Regional AIDS Handling Committee), the implementation of budget planning, and activity planning were inadequate. It is recommended that formal meetings be increased in order to develop communication and to create good coordination, either from budget planning or from the implementation of handling HIV-AIDS in Toba Samosir Regency. 

scholarly journals DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 78-93
Author(s):  
Sri Haryani ◽  
Julita Julita
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Official ◽  
Primary Data ◽  
Government Agencies ◽  
Goal Clarity ◽  
Performance Accountability

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population  in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

scholarly journals Apa yang mempengaruhi kinerja aparatur Pemerintah Daerah?

2020 ◽  
Vol 2 (1) ◽  
pp. 46-54
Author(s):  
Vidya Vitta Adhivinna ◽  
Aulia Syahadatun Dinuriah
Keyword(s):  
Organizational Commitment ◽  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Regional Government ◽  
Public Accountability ◽  
Regional Organizations ◽  
Purposive Sampling

This study aims to determine the effect of budget participation, organizational commitment, and public accountability on regional government apparatus' performance. The population in this study were employees of Kulon Progo Regional Organizations. The number of samples used in this study was 96 respondents with the method of determining the sample using the purposive sampling method. The data were analyzed with multiple linear regression to test the hypotheses. The result of this study indicates that budget participation and public accountability have a significant impact on the employee's performance of regional government, and organizational commitment does not significantly affect local government apparatus' performance.

scholarly journals Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud)

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Jefri Herbert Mailoor ◽  
Jullie J Sondakh ◽  
Hendrik Gamaliel
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Good Governance ◽  
Accounting System ◽  
Regional Government ◽  
Government Officials ◽  
Internal Control System

Abstract. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and government internal control system towards the implementation of good governance in Talaud Islands District. This research was conducted at Talaud Islands Regency officials by using purposive sampling method. Data were collected by distributing questionnaires to 145 respondents at 28 SKPD. Data was analysed by using multiple linear regression with SPSS version 23 software. T-test was conducted to test the hypothesis partially. Results of this study show that: (1) The government’s accounting system has a positive and significant influence on the implementation of good governance, with t-value of 4.342 and significance value of 0.000; (2) The organizational culture has a negative and insignificant influence on the implementation of good governance, with t-value of -1.019 and significance value of 0.310; (3) The performance of regional government officials has a positive and significant influence on the implementation of good governance, with t-value of 2.458 and significance value of 0.015; (4) The role of APIP has a positive and significant influence on the application of good governance, with t-value of 6.647 and significance value of 0.000; (5) The government’s internal control system has a positive and significant influence on the implementation of good governance, with t-value of 2.128 and significance value of 0.035.  The amount of variation of the variables of good governance implementation which can be explained by variables in this research is 84.8%, while the remaining 15.2% is the contribution of other variables that are excluded in this research model. Keywords: Government Accounting System, Organizational Culture, Performance of Government Officials, The Role of Government Internal Auditor, Government Internal Control System, Good Governance.Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem akuntansi pemerintahan, budaya organisasi, kinerja aparatur pemerintah daerah, peran aparat pengawasan intern pemerintah, dan sistem pengendalian intern pemerintah terhadap penerapan good governance di Kabupaten Kepulauan Talaud. Penelitian ini dilakukan pada aparatur Kabupaten Kepulauan Talaud dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner pada 145 responden di 28 SKPD. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Untuk menguji hipotesis secara parsial digunakan Uji-t. Hasil penelitian menunjukkan bahwa: (1) Sistem akuntansi pemerintahan berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 4,342 dan nilai signifikan 0,000; (2) Budaya organisasi berpengaruh negatif dan tidak signifikan terhadap penerapan good governance, dimana nilai t= -1,019 dan nilai signifikan 0,310; (3) Kinerja aparatur pemerintah daerah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,458 dan nilai signifikan 0,015; (4) Peran APIP berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 6,647 dan nilai signifikan 0,000; (5) Sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,128 dan nilai signifikan 0,035. Besarnya variasi dari variabel penerapan good governance yang dapat dijelaskan oleh variabel-variebel penelitian ini adalah sebesar 84,8 %, sedangkan sisanya sebesar 15,2 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini. Kata Kunci:   Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah, Peran Aparat Pengawasan Intern Pemerintah, Sistem Pengendalian Intern Pemerintah, Good Governance.

scholarly journals APPLICATION OF THE PERMENDAGRI NO. 64 2013 ON LISTING OF TAX ACCOUNTING HOTELS

2018 ◽  
Vol 3 (2) ◽  
pp. 77-87
Author(s):  
Dian Nurul Dwitayanti
Keyword(s):  
Data Analysis ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Government Agencies ◽  
Regional Government ◽  
The Public ◽  
Analysis Techniques ◽  
Qualitative Descriptive ◽  
The Right ◽  
Tax Accounting

Since the enactment of Law No.22 of 1999 concerning Regional Government, the regional government has been given the right, authority and obligation to regulate and manage regional government affairs. The Regional Revenue Agency (BAPENDA) of Blitar Regency is one of the regional government agencies that has the responsibility to record revenues from the local tax sector and report it to the public as a form of transparency. Hotel tax is one type of local tax collected by the local government of Blitar Regency, this is in accordance with PERDA No.2 Year 2017. The purpose of this study is to find out the implementation of the Minister of Home Affairs No.64 of 2013 on hotel tax accounting records in BAPENDA Blitar Regency. The type of research used in the study is a qualitative method with data analysis techniques in the form of qualitative descriptive analysis and data triangulation. The results of the study show that BAPENDA in recording has used the accrual basis effectively at the beginning of 2017. However, in the recording of hotel tax receipts there are still records of accounting journals that have not been carried out by the treasurer of BAPENDA Blitar Regency

scholarly journals PENGARUH IMPLEMENTASI KEBIJAKAN PENGAWASAN, KOMPETENSI APARATUR DAN BUDAYA ORGANISASI TERHADAP KINERJA PENGAWASAN BIDANG PENDIDIKAN DASAR DI KOTA DEPOK

2019 ◽  
Vol 2 (3) ◽  
pp. 107-117
Author(s):  
Muhamad Nur ◽  
Khasan Effendy ◽  
M. Aries Djaenuri ◽  
Sampara Lukman
Keyword(s):  
Education System ◽  
Basic Education ◽  
Good Governance ◽  
Regional Government ◽  
National Education ◽  
National Education System ◽  
The People ◽  
Causality Relationship ◽  
The Government ◽  
The Right

Abstrak Penyelenggaraan pemerintahan diperlukan sebuah jalannya manajemen pemerintahan yang maksimal guna dicapainya penyelenggaraan pemerintahan yang baik (good governance) untuk mewujudkan kesejahteraan masyarakat dan merupakan tuntutan konstitusi pada Pembukaan Undang-Undang Dasar 1945 Alenia keempat. Pasal 31 Undang-Undang Dasar 1945 mengamatkan bahwa Pendidikan merupakan hak setiap warganegara dan pemerintah dan pemerintah daerah menjamin terselenggaranya sistem pendidikan nasional sesuai Undang-Undang Nomor 20 Tahun 2003. Penelitian ini bertujuan untuk menguji dan menganalis pengaruh implementasi kebijakan pengawasan, kompetensi aparatur, dan budaya organisasi terhadap kinerja pengawasan bidang pendidikan dasar. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan kuesioner terbuka dan tertutup. Hasil penelitian ini menunjukkan bahwa ada hubungan yang positif dan signifikan antara implementasi kebijakan pengawasan, kompetensi aparatur dan budaya birokrasi terhadap kinerja pengawasan bidang pendidikan dasar baik secara parsial maupun secara simultan. Kata Kunci: Pengawasan, Kompetensi Aparatur, Budaya Organiasi, Kinerja Pengawasan. Abstract The administration of government requires a way of maximizing government management in order to achieve good governance in order to realize the welfare of the people and constitute demands of the constitution at the Preamble of the fourth Alenia 1945 Constitution. Article 31 of the 1945 Constitution states that Education is the right of every citizen and the government and regional government guarantees the implementation of the national education system in accordance with Law Number 20 of 2003. This research aims to examine and analyze the effect of the implementation of supervisory policies, apparatus competencies, and culture organization of supervision performance in the field of basic education. The method used in this research is quantitative with open and closed questionnaires. The results of this study indicate that the causality relationship partially or simultaneously between the Implementation of Supervision Policy, Apparatus Competency and Bureaucratic Culture to the Supervision Performance of the Basic Education Sector is entirely positive and significant. Keywords: Oversight, Apparatus Competency, Organizational Culture, Oversight Performance.

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