scholarly journals Analisis Isu Kebijakan dalam Pengembangan Kelembagaan Pemerintahan (Studi pada Kelembagaan Penyuluh di Kabupaten Pesawaran)

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Maulana Mukhlis
Keyword(s):  
Local Governments ◽  
Agricultural Sector ◽  
Policy Research ◽  
Secondary Data ◽  
Regional Government ◽  
Policy Issues ◽  
Strategic Issues ◽  
Interview Method ◽  
Government Institutions ◽  
Quality Aspects

In carrying out government functions, local governments are still faced with limited resources, both institutional and personnel. This paper will answer questions about what public policy issues are developing in government institutions (in this case, the extension agency in Pesawaran District) as well as what alternative policy recommendations should be done to address various policy issues in the future. The choice of government institutions in the agricultural sector (including fisheries and forestry) which is supported by two main arguments is not only one of the obligatory functions of the regional government, but also because this sector has proven to be reliable in facing the economic crisis because of the basic livelihoods of the inhabitants of Pesawaran District. Policy research was chosen as the type of research using the interview method and documentation study to obtain primary and secondary data. The results showed that the strategic issues of the institutions in Pesawaran District in general consisted of seven aspects, namely the institutional aspects of extension workers and farmer groups, the quality aspects of the extension workers, the aspects of farmers, the aspects of cooperation, the aspects of infrastructure, the aspects of the implementation of extension, and the aspects of financing. The directives focus mainly on institutional extension workers with the main program for institutional improvement which is compiled on the basis of three references (sources), namely normative sources, regulatory sources, and participatory sources.

scholarly journals KEMISKINAN DAN KETENAGAKERJAAN DI JAWA BARAT: STUDI KASUS KABUPATEN PURWAKARTA

2020 ◽  
pp. 1
Author(s):  
Bayu Rhamadani Wicaksono ◽  
Bayu Kharisma
Keyword(s):  
Local Governments ◽  
Agricultural Sector ◽  
Human Life ◽  
Secondary Data ◽  
West Java ◽  
Strategic Issues ◽  
Panel Data Regression ◽  
Data Regression ◽  
Relationship Of ◽  
Poverty Levels

The problem of poverty is a complex and multidimensional problem which covers various aspects in the human life, not least for local governments in the scope of West Java. The efforts to alleviate poverty must pay attention to the root problem of poverty itself. One of the strategic issues in the Regional Medium-Term Development Plan/ Rencana Pembangunan Jangka Menengah Daerah (RPJMD) 2018-2023 is poverty and employment. The purpose of this study is to analyze the relationship of poverty and employment in West Java in 2017-2018 with a case study in Purwakarta Regency. The data used are secondary data from district/municipality in West Java in the 2014-2017 period using panel data regression analysis with the Random Effects Model (REM) and the results are as follows. First, the Open Unemployment Rate/ Tingkat Pengangguran Terbuka (TPT) has a positive but not significant impact on poverty levels. Second, the number of workers in wholesale, retail, restaurant and hotel sectors has a negative and significant impact on poverty levels. Third, the number of casual workers in agricultural sector has a positive and significant impact on poverty levels.

The Role of Moderating Economic Growth Variables on the Effect of Allocation Funds and Capital Expenditures in Local Government

2021 ◽  
Vol 2 (3) ◽  
pp. 471-475
Author(s):  
Aris Eddy Sarwono ◽  
Dewi Saptantinah Puji Astuti
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Director General ◽  
Regional Government ◽  
Central Java ◽  
Fiscal Balance

This study aims to analyze the effect of the General Allocation Fund (DAU) and Special Allocation Fund (DAK) variables on capital expenditures. In addition, this study uses the role of intervening variables to analyze the effect of these variables. The data source for this research uses secondary data sources originating from the Director General of Fiscal Balance of the Regional Government. Respondents in this study were local governments in Central Java with a total of 35 regencies and cities for the period 2016-2019. The results of the analysis show that the DAU variable has a positive and significant effect on capital expenditure while the DAK variable has no significant effect on the modal expenditure variable. In addition, the results of the analysis also show that the variable Economic Growth (PE) is not a variable that mediates the effect of DAU on capital expenditure, while further analysis shows that PE is a variable that mediates the effect of DAK on capital expenditure.

scholarly journals KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT

2019 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Fitri Yani Panggabean
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Secondary Data ◽  
Descriptive Study ◽  
Financial Statement ◽  
Fiscal Year ◽  
Regional Government ◽  
Audit Opinion ◽  
Research Population ◽  
North Sumatra

The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement.  The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.

scholarly journals Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah

2020 ◽  
Vol 8 (2) ◽  
pp. 167-176
Author(s):  
Rosalia Rosalia ◽  
Pingky Dezar Zulkarnain
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Secondary Data ◽  
Financial Statements ◽  
Freedom Of Information ◽  
Regional Government ◽  
Significance Level ◽  
Audit Opinion ◽  
Independent Variables ◽  
Local Budget

This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government. The population of this study is 28  local governments in the province of West Java during the period of 2016 – 2018. Thus,  the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is  logistic regression analysis with a significance level of 5% The results show that accountability, regional potential and regional assets simultaneously  influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public.   Key words        : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website

scholarly journals Penerapan PSAK 109 Pada BAZNAS Kota Magelang Dan Faktor-Faktor Yang Memengaruhinya

Jurnalku ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 262-277
Author(s):  
Aulia Nur Latifah ◽  
Moh Mahrus
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Local Governments ◽  
Secondary Data ◽  
Policy Support ◽  
Primary Data ◽  
Literature Study ◽  
Interview Method ◽  
Limited Support ◽  
Technology Systems

This study aims to analyze the implementation of PSAK 109 and the factors that influence it at BAZNAS Magelang City. This research was conducted in Magelang in February-April 2021. This research is a qualitative research with interview method to obtain primary data and literature study method to obtain secondary data. The results of this study indicate that BAZNAS Magelang City is still doing traditional zakat and infaq/alms accounting records and has not yet fully implemented PSAK 109, particularly related to the measurement, presentation, reporting, and disclosure of ZIS funds. As for the factors that influence the implementation of PSAK 109 at BAZNAS Magelang City, there are four factors that can be identified, namely differences in perceptions of the urgency of PSAK 109, limitations of information technology systems, limited human resources, and limited support from local governments. This study indicates that local governments need to provide adequate support for the implementation of PSAK 109, both policy support and financial support, which can accommodate the needs of information technology systems and human resource competencies. In addition, this study indicates that the central BAZNAS and the Indonesian Institute of Accountants (IAI) need to increase socialization and assistance to regional BAZNAS regarding the application of PSAK 109.   Penelitian ini bertujuan untuk menganalisis penerapan PSAK 109 dan faktor-faktor yang memengaruhinya pada BAZNAS Kota Magelang. Penelitian ini dilakukan di Magelang pada bulan Februari-April 2021. Penelitian ini merupakan penelitian kualitatif dengan metode wawancara untuk memperoleh data primer dan metode studi pustaka untuk memperoleh data sekunder. Hasil penelitian ini menunjukkan bahwa BAZNAS Kota Magelang masih melakukan pencatatan akuntansi zakat dan infak/sedekah secara tradisional dan belum sepenuhnya menerapkan PSAK 109, khususnya terkait pengukuran, penyajian, pelaporan, dan pengungkapan dana ZIS. Adapun terkait faktor-faktor yang memengaruhi penerapan PSAK 109 pada BAZNAS Kota Magelang, terdapat empat faktor yang dapat diidentifikasi, yaitu perbedaan persepsi terhadap urgensi PSAK 109, keterbatasan sistem teknologi informasi, keterbatasan sumber daya manusia, dan keterbatasan dukungan dari pemerintah daerah. Penelitian ini mengindikasikan bahwa pemerintah daerah perlu memberikan dukungan secara memadai terhadap penerapan PSAK 109, baik dukungan kebijakan maupun dukungan dana, yang dapat mengakomodasi kebutuhan sistem teknologi informasi dan kompetensi sumber daya manusia. Selain itu, penelitian ini mengindikasikan bahwa BAZNAS pusat dan Ikatan Akuntan Indonesia (IAI) perlu meningkatkan sosialisasi dan asistensi kepada BAZNAS daerah terkait penerapan PSAK 109.

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Government Budget ◽  
Regional Performance ◽  
The Government ◽  
The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

scholarly journals Kajian strategis dan prioritas pembangunan pendidikan menengah untuk meningkatkan mutu pendidikan di Pulau Madura

2014 ◽  
Vol 27 (4) ◽  
pp. 211
Author(s):  
Priyono Tri Febrianto ◽  
Sulaiman Sulaiman
Keyword(s):  
Quality Improvement ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Strategic Issues ◽  
School Based ◽  
Lack Of Information ◽  
School Based Management ◽  
School Committees ◽  
Almost All

Efforts in quality improvement and development of education in the era of regional autonomy are not only the responsibility of the central government and provincial governments, but also the responsibility of local governments. Quality improvement and development of education thus become strategic issues for any local government. This study aims to address issues related to: (1) the condition of school facilities and infrastructure (2) the role of school committees which is not optimal; (3) the absence of equitable distribution of teachers; and (4) the lack of Information and Communication Technology/ICT-based learning application in in secondary schools. The research was conducted in four districts, namely Bangkalan, Sampang, Pamekasan and Sumenep. The main theory employed in this study is the School Based Management (SBM) or the so-called School Based Management (SBM). The population was students, parents and teachers. The total number of samples was 250 people comprising 100 students, 100 parents and 50 teachers. The research data were obtained from primary and secondary data. The study yielded a number of key findings. First, 90% of High School (or its equivalent) teachers master the materials taught. This is due to fact that the materials taught are in accordance with the education qualification of the teacher. Secondly, the mismatch found in Madurese high schools was apparently caused by the lack of educators with suitable qualification for the subjects they teach concurrently. Almost all secondary teachers in Madura island require trainings related to the development of competency for mastering the subject materials. The last but not the least, the majority of teachers still apply simple learning methods. Although the method applied by teachers are generally similar, there are significant differences between the favorite schools and the other schools.

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 Airlines Operation to Puducherry: Poor Patronage or Inefficiency of the Carrier?

2014 ◽  
Vol 9 (2) ◽  
pp. 45-66
Author(s):  
Jitendra Mohan Mishra
Keyword(s):  
Local Governments ◽  
Tamil Nadu ◽  
Secondary Data ◽  
Air Transportation ◽  
Air Travel ◽  
Occupational Groups ◽  
Tourist Destination ◽  
Steady Growth ◽  
Quality Aspects ◽  
Conducive Environment

Puducherry is a known tourist destination and if merged with the neighboring Tamil Nadu becomes largest tourist receiving region in the country. An airlines carrier SpiceJet  operated till recently in February last year, when it withdrew operations from Puducherry. Study revealed however that this flying sector has been making steady growth and making profits though not comparable with prime sectors of the airlines company. Despite the conducive environment, the airlines‟ choice of scrapping the route deserves research. The present study thus is a sincere attempt to study the viability of the Puducherry sector for airlines operation. For the purpose it examined the perception of travellers about the select quality aspects of air transportation prevailed in Puducherry viz. choice of air travel over other modes, time factor and cost or value for money. The study was conducted across occupational groups for future segmentation of the market. The data for the research was collected through primary survey at Bengaluru amongst passengers who travelled to Puducherry by air. Secondary data related to the study were collected from Puducherry airport and other internet sources.  The findings of survey revealed as respondents expressed their satisfaction about timing aspects of air travel; however the time to reach the airports in both Bengaluru and Puducherry is a concern that needs to be looked into by the local governments of respective states.

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