scholarly journals OPINI AUDIT, TINGKAT KEMANDIRIAN, DAN TIPE PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN INFORMASI

Author(s):  
Annisa Murni ◽  
Sri Rahayu ◽  
Djusnimar Zultilisna

This research aims to analyze the effect of the audit opinion, level of independence, and the type of local government to the level of disclosure of information on the official website of the local Government of Central Java province in 2014-2015. Sampling techniques used in this study is a purposive and retrieved samples of as many as 25 local governments. Methods of data analysis used were descriptive and multiple regression. The results showed that the audit opinion, level of independence, and the type of local government effect simultaneously against the level of disclosure of information on the official website of the local government in the province of Central Java. Partially, the audit opinion and the types of local government that have an impact on the level of disclosure of information on the official website of the local government in the province of Central Java. Level of independence has not an impact, partially.

2021 ◽  
Vol 5 (1) ◽  
pp. 58-90
Author(s):  
Sri Mulya Saputri ◽  
Nur Azlina ◽  
Rofika Rofika

This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing “PP No. 12 of 2019” in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the data analysis method used is multiple regression analysis using SPSS version 26. The results of this study indicate that the competence of human resources, communication and infrastructure has a significant effect on the readiness of local governments in implementing Government Regulation “No. 12 of 2019”.


2019 ◽  
Vol 3 (4) ◽  
pp. 358
Author(s):  
Viona Indra Dewi ◽  
Priyo Hari Adi

A B S T R A KTransparansi informasi keuangan merupakan bentuk pertanggungjawaban pemerintah terhadap publik atas pengelolaan keuangan daerah. Tujuan dari penelitian ini yaitu untuk mengetahui faktor-faktor yang mempengaruhi transparansi informasi keuangan pemerintah daerah melalui website pemerintah daerah. Variabel yang digunakan dalam penelitian ini yaitu tingkat pendidikan, jumlah penduduk, dan opini audit. Penelitian ini menggunakan sampel 35  kabupaten/kota di Provinsi Jawa Tengah. Metode analisis data yang digunakan ialah analisis regresi linear berganda. Hasil penelitian ini menunjukkan variabel jumlah penduduk memiliki pengaruh negatif tidak signifikan, sedangkan variabel tingkat pendidikan dan opini audit memiliki pengaruh positif dan signifikan terhadap transparansi informasi keuangan pemerintah daerah di Provinsi Jawa Tengah.Kata Kunci: Transparansi Informasi Keuangan, Tingkat Pendidikan, Jumlah Penduduk, Opini Audit, Pemerintah Daerah. A B S T R A C TTransparency of financial information is a form of government accountability to the public over regional financial management. The purpose of this study is to determine the factors that influence the transparency of local government financial information through the local government website. The variables used in this study are education level, number of population, and audit opinion. This study uses a sample of 35 districts / cities in Central Java Province. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variable number of population has a non-significant negative effect, while the education level variable and audit opinion have a positive and significant influence on the transparency of financial information of local governments in Central Java Province.Keywords: Transparency Of Financial Information, Education Level, Number Of Population, Audit Opinion, Local Government.


2020 ◽  
Author(s):  
Asrori . ◽  
Juliatun Nur Hasanah ◽  
Muhammad Ihlashul ‘Amal

This study aims to examine the effect of operating performance and autonomy on the financial performance of local government with budget effectiveness as an intervening variable. The ratio of local government revenue growth is used as a proxy for the financial performance of local government. The unit of analysis of this study includes the financial statements of 29 regency governments and 6 city governments in Central Java Province, Indonesia, for three periods from 2015 to 2017. The results of this study indicate that operating performance and autonomy have a positive effect on the financial performance of a local government. This study provides empirical support for the implementation of the new public management theory to improve the financial performance of local governments, especially in increasing local own-source revenues. However, the results show that budget effectiveness is not able to mediate an increase in the influence of operating performance and autonomy on the financial performance of the growth of local government revenues. Keywords: Regional government revenue growth, autonomy, operating performance, budget effectiveness.


2021 ◽  
Vol 2 (2) ◽  
pp. 89-96
Author(s):  
Lailah Fujianti ◽  
Shinta Budi Astuti ◽  
Rizki Ramadhan Putra Yasa

Abstrak   Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning  sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara  berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan  yaitu Desa Wisata. Pemerintah setempat  memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi.   Tim pengabdian FEB Universitas melaksanakan pengabdian  untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif.     Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village   Abstract:  Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively.     Keywords: Desa Kemuning, Cost of Good Sold, Smart Village


2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.


2020 ◽  
Vol 7 (2) ◽  
pp. 195-200
Author(s):  
Prystia Riana Putri ◽  
Megah Andriany ◽  
Artika Nurrahima

Prisoners in the correctional area are faced with unexpected situations and conditions. Prisoners ability to solve problems will affect the level of quality of life (QOL). However, research that focused on QOL levels based on age and education is not yet available, so this research is essential. This study applied a cross-sectional design with systemic random sampling and purposive sampling techniques. QoL measurements were carried out at 120 male prisoners using WHOQOL BREF instruments that have been tested as valid and reliable. The study was conducted in one of the Prisons in Central Java Province in September 2019. Inclusion criteria were no family visits, occupation of prisons for less than 18 months, general crime, and no cognitive impairment. The results showed that male prisoners with late adulthood and high school education had higher QOL mean rates of 88.5 and 87.6. The conclusion is the level of QOL related to age and high education.


2020 ◽  
Vol 4 (2) ◽  
pp. 404
Author(s):  
Tulus Tulus ◽  
Abdul Aziz Ahmad ◽  
Suharno Suharno

The number of industries in Central Java Province has experienced a significant increase, however, economic growth in the of the manufacturing sector is experiencing a slowdown. This study aims to analyze the effect of processing industry credit, working capital credit, investment credit, regional minimum wages and investment on the economic growth of the manufacturing sector in Central Java Province in 2011-2018. The data analysis technique used multiple linear regression with panel data with eviews sofware . The results showed that working capital credit has a positive and significant effect on economic growth in the of the manufacturing sector in Central Java Province in 2011-2018. The regional minimum wage has a negative and significant effect on the economic growth of the of the manufacturing sector in Central Java Province in 2011-2018. Processing industry credit, investment and investment credit not a significant on economic growth of the of the manufacturing sector in Central Java Province in 2011-2018. This research implies the need to increase working capital credit distribution and  the need to necessary to determine the ideal UMR.  


Author(s):  
Agus Yuniawan Isyanto ◽  
Sudrajat Sudrajat ◽  
Muhamad Nurdin Yusuf ◽  
Ane Novianty ◽  
Beniidzar M. Andrie ◽  
...  

Identification of potential commodities needs to be done in the context of the economic development of a region. This research was carried out with the aim of identifying potential commodities of secondary crops in Blora District, Central Java Province. Data analysis was carried out using the Location Quotient (LQ) method. The results showed that corn was a base commodity for Randublatung, Kradenan, Sambong, Jiken, Bogorejo, Jepon, Banjarejo, and Tunjungan Subdistricts and Blora City. Soybean is a base commodity for Jati, Kedungtuban, Japah and Kunduran Subdistricts. Peanuts are the base commodity for Kedungtuban, Cepu, Japah and Todanan Subdistricts. Mung beans are a basic commodity for Jati, Cepu, Sambong, Japah, Ngawen and Kunduran Subdistricts. Sweet potato is a base commodity for Kradenan, Sambong, Tunjungan and Ngawen Subdistricts, and Blora City. Cassava is a commodity base for the Kradenan, Sambong, Jiken, Banjarejo, Japah and Ngawen Districts


Author(s):  
Yusuf Munandar

To overcome the problem of the severe food insecurity in the Central Java Province of Indonesia amidst the Covid-19 outbreak, the Indonesian government provided staple foods assistance to them. The research question is whether the provision of staple foods assistance will overcome the problem of severe food insecurity in Central Java Province of Indonesia? The purpose of this study was to determine whether the provision of staple foods assistance would overcome the problem of severe food insecurity in Central Java Province of Indonesia. This research method is a descriptive analysis using 2019 Susenas data obtained from BPS Indonesia. The result of the study is that the provision of staple foods assistance can not overcome the problem of severe food insecurity in Central Java Province of Indonesia because it is based on DTKS data and local government data which only covers 54.69% of all residents of Central Java Province who suffer from severe food insecurity. The recommendation of this research is the Indonesian central and local government so as to update DTKS data and local government data as soon as possible so that DTKS data and local government data can include all residents of Central Java Province who suffer from severe food insecurity so that they no longer suffer from severe food insecurity.


2018 ◽  
Vol 2 (2) ◽  
pp. 104-117
Author(s):  
Hari Soesanto

ABSTRAK Penelitian atau kajian mengenai pelatihan bagi para aparatur sipil negara sudah banyak dilakukan, namun penelitian yang fokus pada pelatihan bagi aparatur yang bertugas pada pemerintah daerah Mitra Praja Utama masih sangat langka. Kajian ini menyajikan skema atau model alternatif peningkatan kompetensi aparatur sipil negara untuk meningkatkan kerjasama antar daerah melalui pelatihan bersama. Ruang lingkup pemerintah daerah yang menjadi kajian adalah pemerintah daerah yang tergabung dalam forum Mitra Praja Utama (MPU). MPU merupakan forum kerjasama dan koordinasi antar pemerintah daerah di Indonesia yang terdiri dari  10 Provinsi yaitu Provinsi Jawa Barat, Provinsi DKI Jakarta, Provinsi Jawa Tengah, Provinsi Daerah Istimewa Yogyakarta, Provinsi Jawa Timur, Provinsi Bali, Provinsi Lampung, Provinsi Nusa Tenggara Barat, Provinsi Banten dan Provinsi Nusa Tengggara Timur. Model pelatihan bersama yang disajikan pada kajian ini merupakan suatu alternatif metode yang dapat dipertimbangkan oleh lembaga diklat pemerintah, khususnya pada lembaga diklat pemerintah yang tergabung dalam Mitra Praja Utama dalam rangka peningkatan kerjasama antar daerah untuk berbagai urusan pemerintahan daerah terutama dari aspek kompetensi aparatur.   Kata kunci: pelatihan, mitra praja utama, kompetensi, aparatur sipil negara     ABSTRACT Research or studies on training for the state civil apparatus have been carried out a lot, but research that focuses on training for officers serving in the Mitra Praja Utama regional government is still very rare. This study presents an alternative model for enhancing the competence of civil state apparatus to increase cooperation among regions through joint training. The scope of local government to be studied is the local government who are members of the forum Mitra Praja Utama (MPU). MPU is a forum of cooperation and coordination among local governments in Indonesia consisting of 10 Provinces of West Java Province, DKI Jakarta Province, Central Java Province, Special Province of Yogyakarta, East Java Province, Bali Province, Lampung Province, West Nusa Tenggara Province, Banten Province and East Nusa Tenggara Province. The joint training model presented in this study is an alternative method that can be ascertained by special government training institutions in government training institutions incorporated in Mitra Praja Utama in order to increase inter-regional cooperation for various local government affairs.   Keywords: training, mitra praja utama, competence, civil state apparatus  


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