Assessment of Selected Municipalities’ Performance of Citizen-Centric Investment Planning, and Support for Youth Programming in Kosovo

Abstract This paper aims to assess selected municipalities’ performance of citizen-centric investment planning, governance and transparency, financial management, and support for youth programming in Kosovo. In completing this assessment, the Municipal Performance Management System of the Ministry of Local Government Administration (MLGA) in Kosovo was utilized. Selected municipalities are based on the Municipal Performance Report of 2019. Eight from Albanian majority municipalities in the top ranking, and two municipalities with higher scores from minority municipalities. The paper aims to highlight three critical local government issues in ten selected municipalities: 1) The way of governing municipalities assessed according to the applicable legislation and 2) The provision of services in terms of quantity and quality, when possible and 3) Youth-oriented capacity building for municipal staff for better youth services (Ministry of Local Government Administration, 2019). The paper will produce findings on capacity building needs and support needed on youth and citizen-centric investment and capacity building needs. A non-exhaustive list of needed capacities is produced, while the findings from the evaluation will be used to develop a capacity-building manual for municipal staff on youth-oriented municipal services.

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KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

Jurnal Renaissance ◽

10.53878/jr.v3i2.77 ◽

2018 ◽

Vol 3 (2) ◽

pp. 383

Author(s):

Krisnawati Arum Kusuma Wardhani

Keyword(s):

Local Government ◽

Financial Performance ◽

Performance Management ◽

Performance Indicators ◽

Financial Management ◽

High Rate ◽

Regional Income ◽

Regional Finance ◽

Fact Finding ◽

Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

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PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA

InFestasi ◽

10.21107/infestasi.v15i1.5484 ◽

2019 ◽

Vol 15 (1) ◽

pp. 67

Author(s):

Netty Nurhayati ◽

Fahmi Rizani ◽

Kadir

Keyword(s):

Local Government ◽

Financial Performance ◽

Financial Management ◽

Sampling Technique ◽

Nonparametric Test ◽

City Government ◽

City Governments ◽

Growth Ratio ◽

Government Administration ◽

And Performance

This study aims to compare the performance of district / city governments in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion. This difference shows that district / city government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.

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Pengaruh Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i1.16036 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Fanny Jitmau ◽

Lintje Kalangi ◽

Linda Lambey

Keyword(s):

Local Government ◽

Performance Management ◽

Internal Control ◽

Financial Management ◽

Local Governments ◽

Internal Audit ◽

Test Reliability ◽

Government Performance ◽

Regional Government ◽

Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

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Analysis of Local Government Strategies in Capacity Building for Regional Financial, Asset, and Revenue Management Bodies in Baubau City, Indonesia

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i1.137 ◽

2021 ◽

Vol 2 (1) ◽

pp. 161-173

Author(s):

Herman Lawealai ◽

Nastia ◽

Hastuti

Keyword(s):

Local Government ◽

Revenue Management ◽

Capacity Building ◽

Financial Management ◽

Swot Analysis ◽

Organizational Capacity ◽

External Factors ◽

Financial Asset ◽

Alternative Strategies ◽

Management Agency

This study aims to analyze strategies for increasing the capacity of the Regional Financial, Asset, and Revenue Management Bodies in the City of Baubau. Clarity regarding where the local government is as a developed institution. The district/city policy strategy as a region and institution has not been formulated in a clear and clear manner. Even though the government has clearly been given the authority to formulate a strategy for the creation of a strategic public service policy to the public. This research study uses a SWOT analysis technique with a qualitative approach, which consists of Strengths, Weaknesses, Opportunities, and Threats. SWOT analysis aims to maximize strengths and opportunities but can minimize weaknesses and threats.By evaluating internal factors including the strength of the Baubau City Finance, Asset, and Regional Revenue Management Agency in increasing organizational capacity; Weaknesses, namely all factors that are not beneficial or detrimental to the Regional Financial, Asset and Income Management Agency of Baubau City. Meanwhile, evaluation of external factors includes opportunities, namely all the opportunities that exist as government policies, applicable regulations or national or global economic conditions which are considered to provide opportunities for capacity building to grow and develop in the future; Threats, namely things that can cause losses to the capacity building of the Baubau City Financial Management Agency, Asset, and Regional Revenue. The results of this study indicate that there are 4 alternative strategies obtained from compiling a SWOT matrix derived from the identification of internal and external factors in order to improve the service performance of the Financial Management Agency, Asset and Regional Income of Baubau City. The alternative strategies are the Strength-Opportunity (S-O) Strategy, the Weakness-Opportunity (W-O) Strategy, the Strength-Threat (ST) Strategy, and the Weakness-Threat (WT) Strategy.

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An Empirical Study of the Financial Mismanagement of Internally Generated Revenue in Ife South Local Government of Osun State, Nigeria

Think India ◽

10.26643/think-india.v19i2.7786 ◽

2016 ◽

Vol 19 (2) ◽

pp. 29-38

Author(s):

Adeola Ajayi

Keyword(s):

Local Government ◽

Financial Management ◽

Town Planning ◽

Primary Data ◽

Revenue Generation ◽

Secondary Sources ◽

The Poor ◽

Local Government Level ◽

Government Level ◽

Descriptive Statistical Analysis

This study focused on financial mismanagement of Internally Generated Revenue (IGR) in Ife South Local Government. It also identified viable sources of revenue in the local government and examined problems militating against effective collection of revenue. This study was necessitated by the need to ensure increased revenue generation in Ife South local government of Osun State, Nigeria. Primary and secondary sources of data were utilized for the study. The primary data were collected through structured questionnaires. Respondents were selected from career officers in GL. 03-16 in departments and units of finance and supplies, administration, primary healthcare, agriculture, town planning and estate valuation of the local government, thus 180 respondents were sampled representing 29.31% of 614 staff strength of these departments and units of the local government. The questionnaires were administered using descriptive statistical analysis such as frequency and percentage value. The study revealed that there are many viable and non-viable sources of revenue in Ife South local government, the myriad of problems militating against effective collection of the revenue and the poor financial management of internally generated revenue which aptly explains why the local government could not be developed. The study concluded that the share of local government from the statutory allocation be increased, routine auditing and post-auditing from the supervising ministry should be encouraged at the local government level and that the local government should also intensify her effort on increase revenue generation in order to withstand the challenges posed by the current global economic crisis.

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First Meeting of the PIDE Committee on Devolution Reforms in Pakistan

The Pakistan Development Review ◽

10.30541/v45i1pp.157-161 ◽

2006 ◽

Vol 45 (1) ◽

pp. 157-161

Author(s):

Durre-e- Nayab

Keyword(s):

Local Government ◽

Health Education ◽

Service Delivery ◽

Social Welfare ◽

Human Development ◽

Local Governments ◽

Public Services ◽

Municipal Services ◽

Fiscal Decentralisation ◽

National Reconstruction

The Local Government Ordinance (LGO), formulated by the National Reconstruction Bureau (NRB) in 2000 and promulgated by provincial governments in August 2001, assigns powers, responsibilities, and service delivery functions to three levels of local governments: district, tehsil, and union. Responsibilities for the delivery of social and human development services, such as primary and basic health, education and social welfare, are delegated to the district level, whereas municipal services, such as water, sanitation and urban services are assigned to the tehsil level. The LGO does not only deal with the delivery of public services in its plan but also stresses the need for fiscal decentralisation, claiming that “Fiscal decentralisation is the heart of any devolution exercise. Without fiscal decentralisation no authority is devolved.”

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ANALISIS ATAS KEMANDIRIAN PEMDA DALAM MENGELOLA KEUANGANNYA

INFO ARTHA ◽

10.31092/jia.v5i1.64 ◽

2017 ◽

Vol 5 ◽

pp. 93-106

Author(s):

Prayudi Nugroho

Keyword(s):

Local Government ◽

Financial Management ◽

Research Finding ◽

Local Revenue

This research aims at examining the Indonesia's local government autonomy in financial management. Based on 2006 – 2014 data, this research finding shows that autonomy ratio is still very low although there was increasing growth in local revenue.

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