scholarly journals PENGARUH PERAN MASYARAKAT MADANI DAN SISTEM PENGENDALIAN INTERN TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KABUPATEN/KOTA DI PROVINSI ACEH)

2019 ◽  
Vol 4 (2) ◽  
pp. 259-269
Author(s):  
Juanda Surya ◽  
Suparno Suparno

The purpose of this study is to examine the influence of civil society roles proxyed by human development index variables, community education level, and income level of the community, and internal control system to audit opinion of local government financial report on districts / cities in Aceh Province. The method used in this research is census method. The data used are secondary data in the form of human development index data, income level of society, level of public education and report of examination result of Supreme Audit Board of Republic Indonesia. Objects in this study are all districts/cities in Aceh Province which consists of 18 districts and 5 cities. The analysis used is logistic regression analysis. The results of this study indicate that (1) the human development index influence on the audit opinion of the local government financial report (2) the education level of the community influences on the audit opinion of the local government financial report (3) the income level of society influences on the audit opinion of local government financial report (4) The internal control system influence on the audit opinion of local government financial report

2018 ◽  
Vol 6 (1) ◽  
pp. 13-22
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana ◽  
Dewi Lesmanawati ◽  
Melllani Yuliastina

This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.


2015 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Diana Sapha A.H ◽  
Cut Endang K

This study aims to identify and analyze the effect of government education expenditure, government health expenditure and government infrastructure expenditure (housing and public facilities) on Human Development Index (HDI) in Aceh Province as an indicator of public welfare. The scope of study is 23 districts/cities in Aceh Province by using secondary data over period 2010-2013. The model used is multiple linear regression using panel data with Random Effect Model. The results show factors that influence on public welfare in Aceh Province are measured by Human Development Index significantly government education expenditure and government health expenditure. While government infrastructure expenditure (housing and public facilities) does not significantly influence the significance level of 5 percent but significant at 10 percent of the Human Development Index (HDI) of Aceh Province. From these results, this study suggests for local government in Aceh to pay attention to the budget set to be better alocated so that the Human Development Index (HDI) or public welfare in Aceh Province will improve. Keyword : public welfare, HDI, government expenditure, panel, REM


2018 ◽  
Vol 1 (1) ◽  
pp. 54-63
Author(s):  
Hastu Sarkoro ◽  
Zulfikar Zulfikar

The purpose of this research is to examine the significant impact of Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue in Human Development Index at Province Governance in Indonesia. The method of this research is purposive sampling with 33 province as a sample for every year from 34 province at Indonesia  for 2012-2014 period. This research utilizies secondary data. The data are taken from the website BPS Statistic Indonesia (www.bps.go.id). The data which is analyzed in this research are collected through the realitation revenue and expenditure of provincial government. The data which have already collected are processed with classic assumption test before hypothesis test. Hypothesis test in this research use multiple regression with t test, F test and coefficient determination test. The result of this research show that partially Local Government Expenditure and Original Local Government Revenue have a positive significant impact to the Human Development Index. Whereas, General Allocation Fund and Special Allocation Fund have a negative significant impact to the Human Development Index. Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue have a positive significant impact to the Human Development Index simultaneously.


Author(s):  
Anang Syakhfiani ◽  
Sampara Lukman ◽  
Khasan Effendy ◽  
Marja Sinurat

In the last ten years the Human Development Index (HDI) in Tabalong Regency, South Kalimantan Province has always been at the bottom of all regencies/cities, namely between 9th and 10th, this is very sad because it is contrary to the condition of Tabalong District which is rich in Natural Resource. In connection with this the local government is trying to find ways to improve HDI so that it can catch up with other regions. Gerbang Emas Bersinar Program, which began in 2015 by local governments targeting mainly in the fields of economy, health education and people's welfare, was able to improve the HDI of Tabalong Regency, which had always been ranked lower in the last few years, always in the top 5. This research will explain how tGerbang Emas Bersinar Policy can contribute to the improvement of HDI in Tabalong Regency.


2018 ◽  
Vol 73 ◽  
pp. 09018
Author(s):  
Taufiq Ahmad ◽  
Santoso Edi

The objective of the research is to analyze the success story of the Salatiga City and Semarang City in the best three achievements and position in Human Development Index in the Central Java Province 2013-2015, what kinds of policy learned can be taken. The research uses qualitative model with several informants as sources of primary data. The data is taken by interviewing with some informants, such as: Local Government Health Service of Salatiga City and Semarang City, Local Government Educational Service of Salatiga City and Semarang City, Regional body for planning and development (Bappeda) of Salatiga City and Semarang City. Triangulation method is the best way to eliminate the fact contruction differences in the context of a certain study when collecting the data about the events and relationships of the various views. Through this technique the researchers also compared the findings with a variety of sources. The study found, firstly, in the health sector, Salatiga City have mainly program, that is improve and practice OSOC (One Student One Client) program, the program focuses in pregnant women with highly risk, OSOC program involve the local government, the obsgins doctor and student of university (especially health academy student), after recoding the pregnant women with highly risk and then become the student client. Meanwhile Semarang City improves and practice EMAS (Emerging Maternal and Neonatal Survival) program based on cooperation with USAID. As we know that the maternal and neonatal mortality is important aspect of Human Development Index. Secondly: in education sector, Salatiga City and Semarang City improve and practice Local Student Operational Aid (BOSDA) and Poor Student Aid for basic and junior school student, that program can increase the educational partisipation rate.


Author(s):  
Iis Sandra Yanti

Human Development Index (HDI) is still used for determining the quality of human life in local government. In local government, specially in industrial region, HDI is to hard to be achieved. Bekasi regency as the biggest industrial region of the South-East Asia also has same problem about achieving HDI target annually. With qualitative method, this research tries to identify factors that causing HDI target of Bekasi Regency is not achieved in 2012-2017 period. Some results shows that the factors are natural environment, social environment, and task environment.


2020 ◽  
Author(s):  
Farida Rahmawati ◽  
Meirna Nur Intan

Government spending is expected to improve the Human Development Index (HDI) in order to increase public welfare. Theoretically, if the number of government expenditure is increasing then the Human Development Index (HDI) will be higher as well. Based on earlier research, it was found few differences about the result of influence Government spending to Human Index. The purpose of the study was to analyze the influence of government spending and Gross Domestic Product to the Human Development Index of East Java Province (during 2014-2017). The research method using descriptive quantitative approach. Local government expenditures were analyzed by direct local government spending by looking at three aspects namely employees expenditure, spending on goods and services, and capital expenditures. Whereas, for the GDP per capita income is analyzed based on three aspects: production, income, and expenditure. Then the human development index to see the effects of these two variables based on three dimensions that exist in the human development index healthiness dimensions, dimensions of knowledge, and economic dimensions. The results showed that the local government spending income and the GDP per capita income has a significant effect on the human development index. Government spending has a significant influence on the educational dimension, while GDP per capita has a significant effect on the purchasing power of people thus affecting the economic dimension. Keywords: Government spending, Gross Domestic Product, Human Development Index


2021 ◽  
Vol 4 (2) ◽  
pp. 242-255
Author(s):  
Ignatia Martha Hendrati ◽  
Putra Perdana

Regional autonomy demands a division of authority between the Center and the regions, which in turn has an impact on budgeting policies. On the one hand, central government spending is oriented towards equity, but on the other hand, the regions understand very well their respective characteristics. The government's budget is always results-oriented, so this research can later be used as a benchmark in planning budgeting. In terms of spending on Education in Indonesia, the budget is channeled through central government spending and local government spending. This research is structured to see between the Central Government or Local Government, more significant in accelerating human quality (IPM) in Indonesia. This study uses Vector Auto Regression with Bayesian Vector Auto Regression model specifications to determine the effect between the variables studied. The variables used in this study are the Central Government Expenditure budget, Regional Government Expenditure on Education through Transfers from the Center to the Regions, Adjusted Per Capita Expenditure, and the Human Development Index from 2007 – 2020. The estimation results show a tendency for local government spending to be more able to increase Human Development Index compared to the Education budget through central government spending. This finding indicates that in the end, the results of decentralization, one of which is the delegation of authority for local government spending, can accelerate the human development index higher than the expenditure issued by the central government.


2019 ◽  
Vol 11 (1) ◽  
pp. 29-42
Author(s):  
Indri Arrafi Juliannisa ◽  
Tri Siswantini

To measure the quality of human capital, The United Nations Development Program (UNDP) introduced the concept of human resource capital quality, named the Human Development Index (HDI). HDI is based on three dimensions i.e.: life expectancy at birth, literacy rate, mean years of schooling, and purchasing power parity. In this study raised the issue of the high illiteracy rate in Cibadak, Banten Province and the low expectation for old school. The situation will certainly be a barrier to the development process and economic growth through the human development index. The results showed that factors that could cause low educational status and illiteracy were grouped by researchers in research indicator variables, namely education, family, external environment, and information factors. The local government must pay more attention to this situation, because human resources are the driving wheel of the economy. The people really need care like reading and writing training assistance from the local government.


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