scholarly journals Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

2021 ◽  
Vol 13 (2(I)) ◽  
pp. 7-15
Author(s):  
Mahendro Sumardjo ◽  
Febriana Dwi Jayanti
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Size Dependence ◽  
Central Government ◽  
Provincial Government ◽  
Government Size ◽  
West Java ◽  
Financial Reports ◽  
Local Expenditure

This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local government characteristics and audit findings on the financial performance of local governments. Techniques analyzing data used regression model selection test with STATA version 16. This study builds on agency theory to develop a conceptual framework that connects local government size, dependence on central government, local expenditure, audit findings, and financial performance. The results of this study show that the size of local government, local spending has a significant effect on local government financial performance based on independence ratio and operating expenditure activity ratio, local government financial performance is unaffected by the dependence of central government or audit findings. Contributions to the West Java Provincial Government are required to be taken into account when making decisions and policies for the improved financial performance of local government.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

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 Realisasi Kegiatan Program Daerah dalam Pengembangan Pembibitan Sapi Potong Guna Mendukung Swasembada Daging Nasional

2017 ◽  
Vol 14 (2) ◽  
Author(s):  
Bambang Winarso
Keyword(s):  
Local Government ◽  
Beef Cattle ◽  
Local Governments ◽  
Central Government ◽  
Provincial Government ◽  
Cattle Breeding ◽  
West Java ◽  
Livestock Breeding ◽  
Self Sufficiency ◽  
Government Authority

Regional autonomy is given broad authority, real and accountable to local governments in proportion. In line with the local government should be able to utilize the potential of area resources optimally. However, under Regulation No 25 ps 2 verse 3, yr 2000 showed that specific authority perbibitan and arrangements regarding disease prevention remains a central government authority in this regard is Breed Livestock Directorate. Do with the efforts to develop livestock breeding cattle in various respo . In an effort to increase the population of cattle beef cattle , a policy that could be done by the East Java Provincial Government "Berlian" program. Meanwhile, Bali local government has declared Simantri Program, Jambi Provincial Government still relies on the center's programs, while in West Java are still doing investigations were the provinces that have the potential technical and non- technical support. This paper is part of the research results about the prospect of Livestock Breeding Beef Cattle Expansion medium scale done in 2012 by the Center for Economic and Social Agriculture . As for the location of the research done in the Province of Bali , East Java , West Java and Jambi Province Keywords: Regional Programme, Beef Cattle Breeding, National Self-Sufficiency

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

scholarly journals Pengaruh Ukuran Pemerintah Daerah, Opini Audit, Dan Leverage Terhadap Audit Delay

2019 ◽  
Vol 1 (3) ◽  
pp. 1168-1183
Author(s):  
Maidelfian Putra Bakar ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Government Size ◽  
Timely Manner ◽  
Financial Reports ◽  
Audit Opinion ◽  
The Public ◽  
Negative Effect ◽  
Independent Variable

Local governments are obliged to ensure that their financial statements are presented in a timely manner as they are a form of accountability to the public. These financial reports can be used by the public to evaluate the capabilities of local governments in managing their resources effectively and efficiently. Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. The study was categorized into causative research. Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), audit opinion (X2) and leverage (X3) as independent variable to audit delay (Y) as dependent variable. The population observed in this study is from regencies and cities in West Sumatera in 2015 and 2017. The result of this study shows that the audit opinion variable cause significant negative effect on audit delay. The local government size and the leverage variable doesn't affect audit delay. This study also shows that local government size, audit opinion, and leverage together influence audit delay

scholarly journals Peran Laporan Keuangan Pemerintah Daerah Berbasis Akrual Sebagai Wujud Akuntabilitas Publik

2018 ◽  
Vol 1 (1) ◽  
pp. 059-061
Author(s):  
Idhar Yahya ◽  
M. Zainul B. Torong ◽  
Muslich Lufth
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Relevant Information ◽  
Provincial Government ◽  
Financial Reports ◽  
The North ◽  
Financial Conditions ◽  
Government Data ◽  
Operational Activities

Penerapan Laporan Keuangan Pemerintah Daerah (LKPD) Akrual di pemerintah daerah menjadi kajian penting. Keberhasilan kebijakan pemerintah dalam pertanggungjawaban anggaran direpresentasikan oleh laporan keuangan. LKPD berisikan berbagai informasi penting yang mencirikan realisasi keberhasilan Pemda sesuai dengan undang-undang sebagai wujud akuntabilitas pengelolaan keuangan negara dalam menjalankan amanah rakyat. Makalah ini menjelaskan tentang peran LKPD sebagai wujud informasi yang relevan mengenai posisi keuangan dan seluruh transaksi yang dilakukan oleh entitas pelaporan dalam periode pelaporan.LKPD digunakan untuk mengetahui nilai sumber daya ekonomi yang dimanfaatkan untuk melaksanakan kegiatan operasional, menilai kondisi keuangan, mengevaluasi efektivitas dan efisiensi dan membantu menentukan ketaatan terhadap peraturan perundan-undangan. Tujuan penelitian ini untuk dapat menentukan keberhasilan penerapan LKPD Akrual secara berkelanjutan. Studi dilakukan di Kabupaten Humbang Hasudutan dan Labuhan Batu Selatan (Labusel) yang merupakan bagian dari Pemerintah Provinsi Sumatera Utara. Pengumpulan data dilakukan dengan mengedarkan kuesioner yang disebarkan kepada Satuan Kerja Perangkat Daerah (SKPD) pada kedua Kabupaten tersebut dengan masing-masing 57 kuesioner dan 21 kuesioner. Penilaian dilakukan dengan melakukan observasi, tanya jawab serta mengevaluasi LKPD audited kedua Kabupaten dimaksud serta menganalisis skor jawaban dari responden. Responden adalah PPK-SKPD, bendahara pengeluaran dan pengurus barang. Agregasi nilai jawaban menjadi faktor penilain keberhasilan dari ke dua Kabupaten tersebut. Ada 4 jawaban yang berkaitan dengan karakteristik kualitatif laporan keuangan, 1 kepatuhan terhadap UU, 1 pencapain hasil, 1 kecukupan bukti serta 1 jawaban tentang pertanggung jawaban. Hasil penilaian menunjukkan bahwa karakteristik kualitas laporan keuangan sangat dominan sebagai faktor/syarat keberhasilan akan kualitas LKPD akrual sesuai dengan harapan pemerintah. pada kedua Kabupaten tersebut, sedangkan 4 jawaban lainnya relatif sama.   The Implementation of Accrual Local Government Financial Reports (LKPD) in local governments is an important study. The success of government policies in budget accountability is represented by financial reports. The LKPD contains a variety of important information that characterizes the realization of the success of the Local Government in accordance with the laws as a form of accountability in managing state finances in carrying out public's trust. This paper described the role of LKPD as a form of relevant information regarding financial position and all transactions carried out by the reporting entities in the reporting period. LKPD was used to determine the value of economic resources that were used to carry out operational activities, assess financial conditions, evaluate effectiveness and efficiency, and help determine compliance with legislative regulations. The purpose of this study was to be able to determine the success of applying the Accrual LKPD on an ongoing basis. The study was conducted in Humbang Hasudutan and Labuhan Batu Selatan Districts (Labusel) which are parts of the North Sumatra Provincial Government. Data collection was done by distributing questionnaires which were distributed to the Regional Work Unit (SKPD) in both districts with 57 questionnaires and 21 questionnaires respectively. Assessment was carried out by observing, questioning, and evaluating the audited LKPD of the two Districts as well as analyzing the answer scores of the respondents. Respondents were PPK-SKPD, treasurer of expenditure, and manager of goods. The aggregation of answer values is an assessment of the success of the two districts. There were 4 answers relating to the qualitative characteristics of financial statements, 1 compliance with the laws, 1 achievement of results, 1 sufficiency of evidence, and 1 answer about accountability. The results of the assessment indicated that the quality characteristics of financial statements were very dominant as a factor/condition for the success of accrual LKPD quality in accordance with government expectations in both districts, while 4 other answers were relatively the same.

scholarly journals INVESTMENT SCHEME IN KERTAJATI AEROCITY DEVELOPMENT IN MAJALENGKA DISTRICT, WEST JAVA PROVINCE WHICH IS ORIENTED TO THE PRINCIPLES OF GOOD CORPORATE GOVERNANCE

2020 ◽  
Vol 7 (10) ◽  
pp. 191-204
Author(s):  
Ratna Januarita ◽  
Frency Siska ◽  
Eka An Aqimuddin
Keyword(s):  
Corporate Governance ◽  
Local Governments ◽  
Central Government ◽  
Provincial Government ◽  
Development Cooperation ◽  
The West ◽  
West Java ◽  
Good Corporate Governance ◽  
Good Government ◽  
The Government

In the National Medium-Term Development Plan 2015-2019 especially in West Java Province, namely the construction of Kertajati Airport, located in Majalengka Regency. Therefore, the West Java provincial government has drawn up Regional Regulation No. 13 of 2010 concerning the Development and Development of West Java International Airport and Kertajati Aerocity. Kertajati Aerocity will carry out its duty to promote and strengthen the creation of an engine of economic growth in the western part of Indonesia that will involve the participation of local governments, the central government, investors and the community. So, the purpose of this article is to analyze the investment scheme in the development of Aerocity Kertajati in Majalengka Regency which is oriented to the principles of good corporate governance. The conclusion of this article is the Investment Scheme in Kertajati Aerocity Development in Majalengka Regency, West Java, namely through cooperation between PT BIJB and investors (land authorities) in terms of land acquisition and development cooperation relationships and development of the Aerocity Kertajati area. Investment Scheme in Kertajati Aerocity Development in Majalengka Regency, West Java Oriented Principles of Good Corporate Governance namely by implementing Good Government Governance, namely the government as one of the parties in its role of building and developing the Aerocity Kertajati area must refer to good values, clean and fair, and Good Corporate Governance must be reflected in the management of PT BIJB's business activities as an extension of the West Java provincial government covering transparency, accountability, responsibility, independence, and justice.

scholarly journals ANALISIS PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA PEMERINTAH DAERAH KOTA MANADO

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Ferly Christian Kolinug ◽  
Anderson Guntur Kumenaung ◽  
Debby Christina Rotinsulu
Keyword(s):  
Time Series ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Series Data ◽  
Positive Trend ◽  
Flypaper Effect ◽  
Regional Budget ◽  
The City

ABSTRAK Pelaksanaan desentralisasi dibiayai atas beban Anggaran Pendapatan dan Belanja Daerah (APBD) sehingga pembiayaan pembangunan secara bertahap akan menjadi beban terhadap pemerintah daerah. Keadaan ini akan semakin memperkuat tekanan internal dari keuangan daerah, karena peranan sumbangan dan bantuan pusat dalam pembiayaan pembangunan daerah akan semakin kecil. Bantuan pusat dalam pembiayaan pembangunan hanya akan diberikan untuk menunjang pengeluaran pemerintah, khususnya untuk belanja pegawai dan program-program pembangunan yang hendak dicapai. Hal ini berarti bahwa seiring dengan berjalannya otonomi, dana transfer yang diberikan oleh pemerintah pusat ke pemerintah daerah mulai berkurang dan yang menjadi sumber utama pembiayaan daerah adalah pendapatan dari daerah sendiri. Transfer Pemerintah Pusat khususnya yang didominasi oleh transfer tidak bersyarat yaitu DAU dan DBH menjadi sumber dana utama dalam menunjang pembiayaan pembangunan yang ada di Kota Manado, hal ini mengindikasikan adanya fenomena flypaper effect pada Kota Manado. Penelitian ini bertujuan menelaah performa kinerja keuangan daerah untuk mengetahui apakah transfer atau DAU plus DBH dari pemerintah pusat dan PAD berpengaruh terhadap belanja pemerintah daerah (BD) Kota Manado serta untuk mendeteksi terjadinya flypaper effect. Data yang dipakai menggunakan data time series dengan periode anggaran tahun 2006-2012. Metode analisis yang digunakan adalah model analisis rasio dan model ekonometrik, dengan menggunakan data sekunder. Hasil analisis rasio menunjukkan kemandirian dan derajat desentralisasi memiliki trend positif, akan tetapi masih sangat bergantung pada dana transfer pusat, juga ditemukan  produktivitas dan efektivitas belanja daerah (BD) terjadi penurunan. Hasil analisis regresi menunjukkan bahwa DAU dan PAD secara terpisah maupun serentak berpengaruh positif terhadap Belanja Daerah dan  pengaruh PAD terhadap BD lebih besar daripada pengaruh DAU terhadap BD dan memberikan bukti tentang tidak adanya keberadaan flypaper effect. Hal ini menunjukkan bahwa Pemerintah Daerah Kota Manado dalam memprediksi Belanja Daerahnya (BD) lebih mengutamakan kemampuan keuangannya sendiri yang diproksi dari penerimaan Pendapatan Asli Daerah (PAD).   Kata kunci:      Kinerja Keuangan Daerah, Anggaran Pendapatan dan Belanja Daerah (APBD),  Flypaper Effect. ABSTRACT The implementation of decentralization be financed at the expense of the Regional Budget (APBD) so that development financing will gradually become a burden for local governments. This situation will further strengthen the internal pressure of the financial area, because the role of donations and assistance in financing the regional development center will be smaller. Central assistance in development financing will only be granted to support government spending, particularly for personnel expenditure and development programs to be achieved. This means that over autonomy, transfer of funds given by the central government to local governments began to decrease and become the main source of funding is the revenue from the region itself. Central Government Transfers particularly dominated by unconditional transfer that DAU and DBH become a major source of funding to support the financing of development in the city of Manado, it indicates that the phenomenon of flypaper on the city of Manado. The research examined the performance of the financial performance area to determine whether the transfer or DAU plus DBH of the central government and the PAD influence on local government expenditures (BD) as well as the city of Manado for detecting the occurrence of flypaper. The data used using time series data with the 2006-2012 budget period. The analytical method used is the ratio analysis models and econometric models, using secondary data. Results of the analysis showed the ratio of self-reliance and degree of decentralization has a positive trend, but still highly dependent on the transfer of funds center, also found the productivity and effectiveness of expenditure areas (BD) decline. Regression analysis showed that DAU and PAD separately or simultaneously positive effect on regional expenditures and the effect of PAD to BD is greater than the influence of the DAU to BD and provide evidence about the absence of the existence of flypaper. This indicates that the Local Government Area of ​​Manado in predicting Shopping (BD) prefers his own financial capabilities are a proxy of acceptance revenue (PAD).   Keywords: Financial Performance Regional Budget (APBD), flypaper.

scholarly journals PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (4) ◽  
pp. 584-598
Author(s):  
Rafika Aulia ◽  
Rahmawaty Rahmawaty
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Government Size ◽  
Regional Government ◽  
Aceh Province ◽  
Level Government

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using  SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.

scholarly journals PERLUASAN KEWENANGAN BPK DALAM MENGAWASI KEUANGAN NEGARA DI LINGKUP PEMERINTAHAN DAERAH

2020 ◽  
Vol 6 (2) ◽  
pp. 324-342
Author(s):  
Dani Habibi ◽  
Ian Aji Hermawan
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
State Intervention ◽  
Final Report ◽  
Regional Government ◽  
State Budget ◽  
Financial Reports ◽  
The Republic ◽  
Local Government Budget

State budget management is tightly related to how the existing state law regulates fiscal relationship between the central government and the regional-local governments.  The authority granted to regional-local government to manage their own budgeting more or less autonomously in practice results in mismanagement, misuse of available financial resources and even corruption.  Unfettered and unchecked financial leakage at the regional government level may and have resulted in failure to realize and implement projects much needed by society.  In light of this situation, a justified need arise for state intervention to monitor-control planning and realization of regional-local government budget. The author proposed the expansion of the Audit Board of the Republic Indonesia’s authority. They should not passively wait for financial reports to be submitted but actively assist regional-local government in planning their own budget, monitor the spending and realization of it and lastly, provide assistance in drafting the final report. 

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