scholarly journals AN ANALYSIS OF COMPARISON OF REGIONAL BUDGET MANAGEMENT IN PIDIE REGENCY BEFORE AND AFTER THE FORMATION OF THE NEW ADMINISTRATIVE REGION.

2019 ◽  
Vol 6 (1) ◽  
pp. 68-86
Author(s):  
Nurmaya Sari ◽  
Abd. Jamal ◽  
Chenny Seftarita

Abstract The purpose of this study was to analyze the comparison of budget management before and after the formation of the new administrative region in Pidie Regency. The data used for this study were the total value of Gross Regional Domestic Product (PDRB) toward constant price, total population and investment obtained from the Financial and Asset Management Board (BPKAD) and Central Statistics Agency of Pidie for the period 2002-2016. The analysis method used in this study was multiple linear regression with the ordinary least square (OLS) method and a dummy variable to distinguish the effect before and after the formation of new administrative regions. The results showed that the investment the BRDP affected locally-generated revenue (PAD), while the number of the population has an adverse effect on PAD. There was the negative difference on PAD before and after the formation of the new administrative region. On the contrary, the variables of BRDP, number of population, and the investment have a significant influence on PAD in Pidie Regency. The government must be more careful in budgeting how much it costs to realize all the income it receives so that it can be seen whether the revenue collection activities are efficient or not. This needs to be done because even though the regional government has succeeded in realizing revenue receipts according to the targets set, the success is less significant if it turns out that the costs incurred to realize the revenue target are greater than the realization of the income it receives.

Author(s):  
Fanny Torar ◽  
Paulus Kindangen ◽  
Vecky A.J Masinambow

ABSTRAK Berubahnya sistem pemerintahan dari sentralisasi menjadi desentralisasi, menuntut pembangunan yang merata di setiap daerah sehingga pembangunan yang tadinya dilaksanakan secara terpusat diberikan kepada daerah untuk mengatur daerahnya sendiri. Kebijakan pemerintah dibidang otonomi daerah pada dasarnya dimaksudkan untuk menata ulang hubungan antara pusat dan daerah dalam berbagai tugas dan tanggung jawab yang menyangkut urusan penyelenggaraan pemerintahan. Inspektorat merupakan suatu lembaga pengawasan di lingkungan pemerintah daerah, baik untuk tingkat provinsi, kabupaten atau kota memaikan peran yang sangat penting dan signifikan untuk kemajuan dan kebersihan pemerintah daerah dan perangkat daerah di lingkungan pemerintah daerah dalam menyelenggarakan pemerintahan di daerah dan mencapai tujuan dan sasaran yang telah ditetapkan. Dengan semakin meningkatnya tuntutan masyarakat atas penyelenggaraan pemerintah yang bersih, adil, transparan dan akuntabel harus disikapi dengan serius dan sistematis.Tujuan dari penelitian ini untuk menganalisis apakah pengawasan berpengaruh terhadap APBD  dan pertumbuhan ekonomi di Kota Manado. Teknik analisis yang digunakan adalah analisis jalur (Path Analysis). Hasil penelitian menunjukan bahwa Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan secara statistik terhadap APBD. Anggaran Pengawasan Khusus berpengaruh positif  tidak signifikan secara statistik terhadap APBD  Kota Manado. Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan terhadap Pertumbuhan Ekonomi. Variabel Anggaran Pengawasan Khusus berpengaruh positif tidak signifikan secara statistik terhadap Pertumbuhan Ekonomi dan variabel APBD berpengaruh positif signifikan secara statistik terhadap Pertumbuhan Ekonomi Kota Manado. Kata kunci: Anggaran Pengawasan, APBD, Pertumbuhan Ekonomi  ABSTRACT The change in the government system from centralization to decentralization requires demand for equitable development in each region so that the development that was carried out centrally was given to the regions to regulate their own regions. Government policy in the area of regional autonomy is basically intended to rearrange relations between the center and the regions in various tasks and responsibilities concerning the affairs of administering the government. The Inspectorate is a supervisory institution within the local government, both at the provincial, district or city levels displaying a very important and significant role for the progress and cleanliness of regional government and regional apparatus in the local government in carrying out governance in the regions and achieving the goals and objectives set. With the increasing demands of the community for the administration of a clean, fair, transparent and accountable government, it must be taken seriously and systematically. The purpose of this study is to analyze whether supervision influences the regional budget and economic growth in the city of Manado. The analysis technique used is path analysis. The results showed that the Regular Oversight Budget had a negative effect not statistically significant on the APBD. The Special Supervision Budget has a positive and not statistically significant effect on the Manado City Budget. The Regular Oversight Budget has no significant negative effect on Economic Growth. The Special Supervision Budget variable has a positive and not statistically significant effect on Economic Growth and the APBD variable has a statistically significant positive effect on the Economic Growth of the City of Manado. Keywords: Supervision Budget, Regional Budget, Economic Growth


2021 ◽  
Vol 13 (2) ◽  
pp. 195-205
Author(s):  
Victorina Z. Tirayoh ◽  
Lady D. Latjandu ◽  
Harijanto Sabijono ◽  
Christoffel M. O. Mintardjo

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.


Sensors ◽  
2020 ◽  
Vol 20 (16) ◽  
pp. 4435 ◽  
Author(s):  
Dennis Severin Hansen ◽  
Stefan Jespersen ◽  
Mads Valentin Bram ◽  
Zhenyu Yang

Offshore oil and gas facilities are currently measuring the oil-in-water (OiW) concentration in the produced water manually before discharging it into the ocean, which in most cases fulfills the government regulations. However, as stricter regulations and environmental concerns are increasing over time, the importance of measuring OiW in real-time intensifies. The significant amount of uncertainties associated with manual samplings, that is currently not taken into consideration, could potentially affect the acceptance of OiW monitors and lower the reputation of all online OiW measurement techniques. This work presents the performance of four fluorescence-based monitors on an in-house testing facility. Previous studies of a fluorescence-based monitor have raised concerns about the measurement of OiW concentration being flow-dependent. The proposed results show that the measurements from the fluorescence-based monitors are not or insignificantly flow-dependent. However, other parameters, such as gas bubbles and droplet sizes, do affect the measurement. Testing the monitors’ calibration method revealed that the weighted least square is preferred to achieve high reproducibility. Due to the high sensitivity to different compositions of atomic structures, other than aromatic hydrocarbons, the fluorescence-based monitor might not be feasible for measuring OiW concentrations in dynamic separation facilities with consistent changes. Nevertheless, they are still of interest for measuring the separation efficiency of a deoiling hydrocyclone to enhance its deoiling performance, as the separation efficiency is not dependent on OiW trueness but rather the OiW concentration before and after the hydrocyclone.


2017 ◽  
Author(s):  
wisnu putro

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .


Author(s):  
Rahmatullah Muhajir Putra

This research aims to describe the management of public information through the official website to improvethe accountability of regional budget management. The public information governance through the website is the government's effort to utilize technology gives public easy access to information, especially in terms of accountability in managing regional budgets. This is based on the instruction of Minister of Home Affairs No. 188.52 / 1797 / SJ on " Transparency in Regional Budget Management ".It instructs that the Regional Government is obliged to publish budget plans, work plans, budget allocations, budget realization and the report documents to the official website of the Regional Government's official website on "Transparency in Regional Budget Management "content menu. However, the empirical fact shows that the information disclosure of Regional Government in Jemberis low. Based on Penambulu’s research (2014), Jember ranks on information disclosure is 35th of 38 Regencies / Cities in East Java. This background madethe researcher to research further related to public information disclosure, especially accountability of regional budget management website based in Jember. This research use a qualitative approach with descriptive research. The research design is case studies. Data collection techniques are primary data (observation and semi-structured interviews) and secondary data (documentation). The technique of selecting informants is purposive sampling and snowball sampling. The validity testing is by extending participation, perseverance, and triangulation. Data analysis uses data reduction, data analysis, and conclusion. The results showed that the public information governance has not been optimal. There is no “Transparency in Regional Budget Management “menu on the Jemberofficial website, the low commitment of regional leaders to implement e-government, the low ability of human resources to manage information technology. Therefore, information governance through the website has not been able to increase accountability of budget management in Jember. This can be seen from: a) the website does not contain information that public needed regarding budget management in detail; b) Jember Information Commission has not yet been formed; c) The sanctions from the East Java Information Commission are only reprimands and warning letters; d) Joint accountability has not been coordinated well and the lack of authority due to the legality status of assisting public information officers(only assignment letter not decree) ; e) There is a tendency for the JemberGovernment to maintain the status quo. Keywords: E-Government, Accountability, Budget Management


2018 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
Baiq Yeni Sulistiana ◽  
Akram Akram ◽  
Thatok Asmony

This paper aimed to test and evince from some previous researches: influence of apparatus discretion to budget effectiveness, influence of organizational culture to budget effectiveness, and influence of budget effectivity to trust of internal stakeholders in organization of region of East Lombok Regency. The analytical tool used is Partial Least Square (PLS) with the determination of the sample of head and treasurer at each Organization of Regional Devices (OPD) in East Lombok Regency. The results of this study indicate that the apparatus discretion has a positive effect on budget effectiveness, organizational culture has a positive effect on the effectiveness of budget, and the effectiveness of the budget has a positive effect on the trust of internal stakeholders. With this research is expected government officials can use discretion in accordance with established channels and can apply a good organizational culture patterns that will impact on the achievement of budget effectiveness. The existence of effective budget management can realize the trust of internal stakeholders which is the greatest strength to maintain the sustainability of the organization. The trust of internal stakeholders will affect the work of the organization in completing various programs that have been poured on the Regional Budget (APBD).


2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Alexsander Yandra ◽  
Sri Roserdevi Nasution ◽  
Harsini Harsini ◽  
Ismail Suardi Wekke

This research explores issues related to mainstreaming the 2015 Regional Budget (APBD) of Riau Province amounted IDR 10.7 trillion. Based on the data obtained from the Riau Finance and Asset Management Board (BPKAD), Riau could only spend APBD 37.58% of APBD until October 2015. Meanwhile, the Ministry of Home Affairs of the Republic of Indonesia calculated Riau spent only 59.6% throughout 2015 and it wast the lowest regional spending in Indonesia. This poor expenditure rate demonstrates a problem in the implementation of Riau’s APBD which was inneficient and not yet relevant. An assessment by government expenditure theory reveals that these problems indicate a gap in APBD allocation that affect on the non-performance regional development as targeted in mid-term regional development plan (RPJMD). This APBD seems to perform only a budget plan, not an implemented budget policy yet.


2020 ◽  
Vol 3 (1) ◽  
pp. 17-28
Author(s):  
Pangestika Rizki Utami

The purpose of this study is to analyze the legal construction of the Regional Property Management Agreement. Regional property in the form of land and/or buildings and other than land and/or buildings that have been handed over by the user to the manager can be utilized optimally in order not to burden the Regional Budget and Revenues particularly maintenance costs. This article are reviewing several types of agreements by analyzing the application of the legal agreement principles in the cooperation contract  in the management of property in Regional Government of Banyumas Regency. The principles of treaty law which is a concept of civil law applied in the concept of state administration law are interesting because the agreement is in the regulation of private law and public law. Government Contract is a routine legal act of government, to ensure legal certainty for the parties involved required legislation that specifically regulates commercial contracts by the government regarding procedures and authority limits.


Author(s):  
Rita Fidella

This research aims to determine the factors affecting human development index (HDI) in regency/city in Indonesia. Based on data from BPS (Statistics Indonesia), human development index (HDI) of each regency/city in Indonesia has a heterogeneous achievement value from the low, middle to high categories of HDI. This indicates that there are still underdeveloped areas and inequality in human development in Indonesia. Meanwhile, regional government expenditure on education, health, and economic functions tends to increase considerably each year. The methods used were panel data regressions with time series data from 2011-2017 and cross section data of 465 regencies/cities in Indonesia. Econometrics results show variables that have significant positive effect on HDI, which are regional government expenditure on education function, health function, economic function, GRDP (Gross Regional Domestic Product), education infrastructure (number of junior high schools), health infrastructure (number of community health center), and BPK (The Audit Board of Indonesia) opinion. While poverty has negative effect, infrastructure (road length) has no effect. To avoid inequality from affecting human development in Indonesia, the government role to prioritize human development in regency/city with HDI achievement values that are still low or underdeveloped is necessary. These contributions can be made by prioritizing expenditure on health, education, and economic functions in the regional budget.


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