scholarly journals Regional Financial Management Policy that Implies To Criminal Administration

2017 ◽  
Vol 7 (4(S)) ◽  
pp. 29-37
Author(s):  
Sugianto Sug
Keyword(s):  
Criminal Law ◽  
Financial Management ◽  
Central Government ◽  
Administrative Law ◽  
Management Policy ◽  
Literature Study ◽  
Regional Autonomy ◽  
Criminal Sanctions ◽  
The Government ◽  
Financial Balance

Abstract: Regional autonomy can not be separated from the issue of the financial capacity of each region. In the previous year, autonomy is always associated with Automoney, it means that the independence of region in organizing its authority can be measured from its ability to explore the sources of income of its own. The Act No. 33 of 2004 is very concerning about the financial balance and accountability between the central government and the region in particular. This study used qualitative method, where data sources are obtained through field observation and literature study. The accountability and regional financial control and procedures for regional goverment budget are very important, because corruption seems to have been pervasive in all aspects of life, including in the government system. The linkage of administrative law with criminal law can be understood because both of them are a public law and in the process of law enforcement, criminal sanctions (criminal law) used to strengthen sanctions in state administrative law. In this case the criminal law is used to enforce the norms in other fields of law, or in other words functionalize the criminal law in the field of law.Keywords: Regional Autonomy, Accountability, Government, Law

scholarly journals Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model

2020 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Nurhazana Nurhazana ◽  
Endang Sri Wahyuni
Keyword(s):  
Rural Communities ◽  
Financial Management ◽  
Central Government ◽  
Literature Study ◽  
Goal Model ◽  
Funding Sources ◽  
Local Resources ◽  
The Government ◽  
The Village ◽  
Model Approach

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.

scholarly journals Analisis Pengelolaan Keuangan Kampung Hinekombe (Studi Empiris Pada Distrik Sentani Kabupaten Jayapura)

2020 ◽  
Vol 15 (2) ◽  
pp. 76-86
Author(s):  
Fredi Enumbi ◽  
Paulus Allolayuk ◽  
Mariolin Sanggenafa
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Government Regulations ◽  
Self Help ◽  
The Government ◽  
Village Government ◽  
The Village

  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.

KEBIJAKAN KRIMINALISASI DALAM UNDANG-UNDANG DI BIDANG POLITIK

Jurnal Hukum ◽  
2016 ◽  
Vol 31 (1) ◽  
pp. 1592
Author(s):  
Hanafi Amrani
Keyword(s):  
Criminal Law ◽  
Administrative Law ◽  
Moral Values ◽  
Criminal Sanction ◽  
Criminal Sanctions ◽  
The Law

AbstrakArtikel ini membahas dua permasalahan pokok: pertama, kriteria yang digunakan oleh pembentuk undang-undang di bidang politik dalam menetapkan suatu perbuatan sebagai perbuatan pidana (kriminalisasi); dan kedua, fungsi sanksi pidana dalam undang-undang di bidang politik. Terkait dengan kriminalisasi, undang-undang di bidang politik yang termasuk ke dalam hukum administrasi, maka pertimbangan dari pembuat undang-undang tentu saja tidak sekedar kriminalisasi sebagaimana diatur dalam ketentuan hukum pidana dalam arti sebenarnya. Hal tersebut disebabkan adanya pertimbangan-pertimbangan tertentu. Pertama, perbuatan yang dilarang dalam hukum pidana administrasi lebih berorientasi pada perbuatan yang bersifat mala prohibita, sedangkan dalam ketentuan hukum pidana yang sesungguhnya berorientasi pada perbuatan yang bersifat mala in se. Kedua, sebagai konsekuensi dari adanya penggolongan dua kategori kejahatan tersebut, maka pertimbangan yang dijadikan acuan juga akan berbeda. Untuk yang pertama (mala prohibita), sanksi pidana itu dibutuhkan untuk menjamin ditegakkannya hukum administrasi tersebut. Dalam hal ini sanksi pidana berfungsi sebagai pengendali dan pengontrol tingkah laku individu untuk mencapai suatu keadaan yang diinginkan. Sedangkan untuk yang kedua (mala in se), fungsi hukum pidana dan sanksi pidana lebih berorientasi pada melindungi dan mempertahankan nilai-nilai moral yang tertanam di masyarakat tempat di mana hukum itu diberlakukan atau ditegakkan. Kata Kunci: Kebijakan, Kriminalisasi, Undang-Undang PolitikThis article discusses two main problems: firstly, the criteria used by the legislators in the field of politics in determining an act as a criminal act (criminalization); secondly, the function of criminal sanctions in legislation in the field of politics. Associated with criminalization, legislation in the field of politics that is included in administrative law, the consideration of the legislators of course not just criminalization as stipulated in the provisions of criminal law in the true sense. This is due to certain considerations. Firstly, the act which is forbidden in the administration of criminal law is more oriented to act is malum prohibitum offences, whereas in actual criminal law provisions in the act are mala in se offences. Secondly, as a consequence of the existence of two categories of classification of the crime, then consideration will also vary as a reference. For the first (mala prohibita), criminal sanctions are needed to ensure the enforcement of the administrative law. In this case the criminal sanction serves as controller and controlling the behavior of individuals to achieve a desired state. As for the second (mala in se), the function of criminal law and criminal sanctions is more oriented to protect and maintain the moral values that are embedded in a society where the law was enacted or enforced.

scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Financial Resources ◽  
Regional Government ◽  
Delegation Of Authority ◽  
Government Financing ◽  
Financial Governance ◽  
The Government ◽  
Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals KEBIJAKAN PENGGUNAAN SANKSI PIDANA DALAM PERUNDANG--UNDANGAN HUKUM ADMINISTRASI UNDANGAN HUKUM ADMINISTRASIUNDANGAN HUKUM ADMINISTRASI UNDANGAN HUKUM ADMINISTRASI

2016 ◽  
Vol 1 (1) ◽  
pp. 135
Author(s):  
Eman Sulaiman
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
Administrative Law ◽  
Law Enforcement Agencies ◽  
Criminal Sanctions ◽  
Procedural Law ◽  
State Administration ◽  
The One ◽  
Level Of Understanding

<p>Abstract</p><p><span>The use of criminal sanctions as the main sanction has indicated the extent to<br /><span>which the level of understanding of the legislators to the problem of "crime and<br /><span>punishment". At least show that the limited understanding of the use of criminal<br /><span>sanctions also affect the determination of criminal sanctions in administrative<br /><span>law. "Errors" in the formulation of the implications for the difficulty and<br /><span>confusion in the law enforcement, because there is a gap of two disciplines,<br /><span>namely the criminal law on the one hand and on the other hand administrative<br /><span>law, which has its own procedural law. This confusion will lead to ambiguity in<br /><span>the resolution of cases of violation of administrative law contains criminal<br /><span>sanctions, whether enforcement will be carried out by law enforcement agencies<br /><span>within the criminal justice sisitem or whether officials of the state administration<br /><span>in the sphere of administration? Such circumstances, of course, will lead to the<br /><span>existence of legal uncertainty for the community.<br /><span>Kata Kunci: <em>sanksi pidana, hukum pidana, hukum administrasi</em></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span></p>

scholarly journals TINJAUAN IMPLEMENTASI AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI INDONESIA

AdBispreneur ◽  
2018 ◽  
Vol 2 (3) ◽  
pp. 217
Author(s):  
Suryanto .
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Management Practices ◽  
Accounting Standards ◽  
Accounting System ◽  
Literature Study ◽  
Indonesian Government ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system  ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci :  Basis akrual, basis kas, sistem akuntansi pemerintahan

scholarly journals Provinsi Papua Sebelum dan Setelah 18 Tahun Pemberian Dana Otonomi Khusus

2020 ◽  
Vol 6 (2) ◽  
pp. 81
Author(s):  
Rindang Mustikawati ◽  
Arief Maulana
Keyword(s):  
Poverty Alleviation ◽  
Qualitative Data ◽  
Central Government ◽  
Group Discussion ◽  
Policy Research ◽  
Literature Study ◽  
Policy Study ◽  
Before And After ◽  
The Government ◽  
Economic Improvement

Papua Province is an area whose development is still lagging behind in Indonesia. The continually conflicts causes the development of the Province of Papua is very behind compared to other regions. To overcome this problem, the government provides special autonomy funds to make improvements in the fields of education, poverty, health, economic improvement and infrastructure. This study analyzes the differences in the fields of education, health and poverty before and after the granting of the Papua special autonomy fund. By analyzing these areas, we can see the effectiveness of the special autonomy fund after 18 years of funding by the central government. This study is a policy study (policy research) by collecting data and then analyzed into a conclusion and recommendation. The method used in this study is descriptive qualitative. Data collection techniques are done through literature study and Focus Group Discussion. The results of this study indicate that the conditions of education, health, and poverty alleviation before and after special autonomy did not change significantly. The change is very slow when compared to the large amount of special autonomy funds allocated each year. This is caused by the institutional system of government that has not worked effectively and efficiently as well as in the quality and quantity of existing human resources.

scholarly journals KEBIJAKAN PENGELOLAAN PAJAK DAERAH DALAM KERANGKA PENYELENGGARAAN OTONOMI DAERAH (ANALISA TERHADAP IMPLEMENTASI WEWENANG PENGELOLAAN PAJAK DAERAH OLEH PEMERINTAH PUSAT DAN PEMERINTAH DAERAH)

2014 ◽  
Vol 14 (3) ◽  
Author(s):  
Kadar Pamuji
Keyword(s):  
Local Authority ◽  
Central Government ◽  
Local Autonomy ◽  
Regional Autonomy ◽  
Local Taxes ◽  
Tax Management ◽  
Management Policies ◽  
The Government ◽  
Policy Direction ◽  
The Right

Regional autonomy is the right, authority, and duty to regulate autonomous regions and manage their own affairs and interests of local communities in accordance with the legislation. One of which is owned by the local authority is the authority to impose taxes. Supporting local autonomy, the local tax management policies cannot be separated from the regional autonomy policy direction outlined by the Central Government. Local Government as implementing regional autonomy in the management of local taxes tends to be subject to the rules specified by the Central Government. Changes of local tax management policies show that the government has no found raw format in the management of local taxes management yet. Management of local taxes does not show the direction to the actual implementation of regional autonomy due to dominant intervention by the central government.Key words : policy, local taxes, local autonomy

scholarly journals Pengelolaan Barang Milik Daerah Berdasarkan Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah

Lentera Hukum ◽  
2017 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Era Nandya Febriana ◽  
Jayus Jayus ◽  
Rosita Indrayati
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Property ◽  
Regional Government ◽  
Personal Interest ◽  
Regional Autonomy ◽  
Unitary State ◽  
Local Government Management ◽  
The Government ◽  
The Right

Indonesia is the Unitary State. It is understood that within a unitary state, the central government operates a high state sovereignty. In order not to be arbitrary, the activities of the central government are supervised and limited by the constitution. The government which is divided from the Central Government to the Regional Government included Regional Autonomy therein, as well as the authority of the Regional Government, is on duty to manage the Regional Property. In carrying out its authority as an administrator of local property, there are still many abuses or omissions committed by the local government in operating its authority in managing regional property, such as the negligence of the Regional Assets, the misuse of authority in the revocation of rights already granted by the regional government on the right to use of local property, using local property for personal interest. In the management of regional property required planning, implementation, and supervision by the local government in accordance with applicable laws and regulations in the constitution. Keywords: Authority, Local Government, Management of Regional Property

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