scholarly journals Implementation Of E-Budgeting To Government Performance With Internal Control As A Moderation Variable

2020 ◽  
Vol 30 (5) ◽  
pp. 1318
Author(s):  
Gine Das Prena ◽  
Putu Deviyanti Putri
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Social Science ◽  
Internal Control ◽  
Organizational Level ◽  
Government Performance ◽  
System User ◽  
The Government ◽  
Government Institution

This study aims are to examine the effect of implementation of e-budgeting on the government institution performance at the organizational level in the context of local government, this study purposes to find out how the role of internal control moderate the implementing e-budgeting with the government institution performance. Sample for this study is 76 E-budgeting system  user at  BPKAD (Badan Pengelola Keuangan dan Aset Daerah)  and BAPPENDA (Badan Pendapatan Daerah) in Denpasar. anaysis using are Classical Assumption Test, MRA Test (Moderation Regression Analysis), and Partial Test (t-test). The test is carried out using the Statistical Package for Social Science (SPSS) program 25.0. The output of this  1) The implementation of E-budgeting had a significant effect on the performance of local government institution 2) The internal control as a moderating variable could not moderate the implementation of e-budgeting on the government institution performance. Keywords: Implementation E-Budgeting; Government Institution Performance; Internal Control.  

PENGARUH GOOD GOVERNANCE DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH KABUPATEN PELALAWAN

2015 ◽  
Vol 12 (2) ◽  
pp. 32
Author(s):  
Nur Azlina ◽  
Ira Amelia
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Linear Regression ◽  
Internal Control ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Primary Data ◽  
Government Performance ◽  
Survey Techniques

This purpose of this research is to examine the effect Good Governance and Internal Control on Goverment Performance at Pelalalawan Regency. The population in this study is middle and bottom managers at SETDA Pelalawan Regency. Data that is used in this research is primary data, that was collected by survey techniques by distributing  questionnaires. Linear regression analysis was used as the method of analysis. The results of this research showed all variables are valid, reliable and fullfil clasic asumption. The result of hypotheses analysis show that Good Governance and Internal Control have positive and significance effect on on government performance at Pelalawan Regency Keywords: good governance, internal control,  local government performance.

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIFITAS PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KOTA PAYAKUMBUH

2020 ◽  
Vol 23 (1) ◽  
pp. 50-66
Author(s):  
Hendri Murdi ◽  
Anne Putri
Keyword(s):  
Structural Equation Modeling ◽  
Local Government ◽  
Structural Equation ◽  
Equation Modeling ◽  
Work Culture ◽  
Accountability System ◽  
Performance Accountability ◽  
The Government ◽  
Government Institution

This study aims to analyze and test the effect of SAKIP guidelines, local government commitment, work culture and the role of APIP on the effectiveness of the implementation of the Government Institution Performance Accountability System (SAKIP) of Payakumbuh City. This research is a comparative causal study. The population in this study was the ASN who worked on the preparation and reporting of programs and activities at 31 DPOs in the Payakumbuh Government. Sampling using the census method, where all members of the population totaling 62 were used as research samples. Data is processed using Structural Equation Modeling (SEM) analysis and SEM testing uses the SmartPLS program. The results of the hypothesis test showed that the commitment of the local government and the role of APIP had a significant positive effect, while the SAKIP guidelines and work culture did not affect the effectiveness of the implementation of the Government Institution Performance Accountability System (SAKIP) of Payakumbuh City Government. Penelitian ini betujuan untuk menganalisis dan menguji pengaruh pedoman SAKIP, komitmen pemerintah daerah, budaya kerja, peran APIP terhadap efektivitas  penerapan Sistem Akuntabilitas Kineja Instansi Pemerintah (SAKIP) Kota Payakumbuh. Riset ini merupakan penelitian kausal komparatif. Populasi dalam penelitian ini adalah ASN yang mengerjakan penyusunan dan pelaporan program dan kegiatan  pada 31 OPD pada pemerintah Kota Payakumbuh. Pengambilan sampel menggunakan metode sensus, dimana seluruh anggota populasi yang berjumlah 62 dijadikan sampel penelitian. Data diolah dengan menggunakan analisis Structural Equation Modeling (SEM)  dan pengujian SEM ini menggunakan aplikasi SmartPLS. Hasil penelitian uji hipotesis menunjukan bahwa komitmen pemerintah daerah dan peran APIP berpengaruh positif signifikan, sedangkan pedoman SAKIP dan budaya kerja tidak berpengaruh terhadap efektivitas penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Pemerintah Kota Payakumbuh. 

scholarly journals An Evaluation Study of The Role of Government in Community Based-Tourism Development

2021 ◽  
Vol 04 (09) ◽  
Author(s):  
Dietermar Say ◽  
Keyword(s):  
Local Government ◽  
Development Strategy ◽  
International Organizations ◽  
Work Experience ◽  
Evaluation Study ◽  
Government Performance ◽  
Community Based ◽  
Role Of Government ◽  
The Government

Supporting community based-tourism (CBT) is a development strategy for local government to use tourism to improve local people’s livelihoods. Here local government takes over the agenda for the community and supplies updates and resources on development but leaves the decision making to the community itself. However it is not just the government that designs CBT strategies, the existing literature shows that members of academia and international organizations have been carrying out, publishing and analyzing CBT case studies, thus providing more insight as to why CBT fails or succeeds in communities. In general, the tourism transformation achieved by government may not always be satisfactory to the community as opposed to academia, international organizations, or the community itself. As each community is unique, the present study examines the general attitudes of 535 respondents about government performance in CBT from 40 different countries. The respondents are divided into four groups according to the respondents’ work experience with academia, government, international organizations, and the community. The results show that the government group sees themselves as the least productive, whereas the international organization group paradoxically sees the government’s ability in CBT as the most favorable. The outcome of this study provides a general overview of the capabilities and limits of government in CBT development which may be of use to communities and stakeholders that are considering becoming involved in such transformations.

scholarly journals ROLE OF FINANCIAL MANAGEMENT IN THE IMPROVEMENT OF LOCAL GOVERNMENT PERFORMANCE

2019 ◽  
Vol 7 (1) ◽  
pp. 77-86
Author(s):  
Hero Priono ◽  
Indrawati Yuhertiana ◽  
Siti Sundari ◽  
Devy Sylvia Puspitasari
Keyword(s):  
Local Government ◽  
Least Squares ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Internal Controls ◽  
Government Performance ◽  
Study Population

Purpose  of  Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus. Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only  samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses. Results: It has been found that the competence of personnel directly affect the performance of local governments’ public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments’ public services, either directly or indirectly through local financial management.

scholarly journals PENGARUH KOMITMEN ORGANISASI, PENGENDALIAN INTERN AKUNTANSI, PERAN INTERNAL AUDIT, PENDIDIKAN, DAN KUALITAS PELATIHAN TERHADAP KETERANDALAN LAPORAN KEUANGAN PADA SKPD PEMERINTAH KABUPATEN HALMAHERA UTARA

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Yoki Dodopo ◽  
Jullie Sondakh ◽  
Jantje Tinangon
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Local Government ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Financial Report

Abstract. This research aims to test the influence of such independent variables as the organizational commitment, Accounting Internal Control, The Role Of Internal Audit, Education, and the quality of training to such dependent variables as the reliability of the financial report of local government. This research uses a quantitative approach, using primary data through questionnaires. The respondents in this study were  the employees who processes the financial administration and those who make financial report at the Local Working Unit (SKPD) in North Halmahera Regency Government. The population used for this research is a group of financial staff which is about 298 people in each of the SKPD, and the samples taken are  75 respondents. The data were analyzed using multiple linear regression analysis and the data were tested by using SPSS program version 22. The results of a multiple linear regression analysis shows that partially, the organizational commitment, accounting internal control, the role of internal audit, education, and the quality of training give positive impacts and significant effects to the reliability of the financial report of local government. The result of the test also shows that simultaneously, the good organizational commitment, accounting internal control, the role of internal audit, education, and quality of training give positive impacts and significant effects to the reliability of financial report of local government. The value of the coefficient of determination indicates that the organizational commitment, accounting internal control, the role of internal audit, education, and quality of training is 49.70%, and the remaining 50.30% is affected by other factors which are not included in this model of research. Keywords : Organizational Commitment, Internal Control Of Accounting, The Role Of Internal Audit, Education, Quality Of Training, The Reliability Of Financial Report.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

scholarly journals Role of Local Government in Community Development Projects in Nsukka Local Government Area of Enugu State, Nigeria: Implication for Adult Educators

SAGE Open ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 215824402110266
Author(s):  
Matthias U. Agboeze ◽  
Georgina Chinagorom Eze ◽  
Prince Onyemaechi Nweke ◽  
Ngozi Justina Igwe ◽  
Onyeodiri Charity Imo ◽  
...  
Keyword(s):  
Local Government ◽  
Community Development ◽  
Local Government Area ◽  
Adult Educators ◽  
Development Projects ◽  
Checks And Balances ◽  
Development Officers ◽  
Enugu State ◽  
The Government

This study examined the role of local government in community development in Nsukka Local Government Area of Enugu State, Nigeria. A total of 420 people participated in the study. The study sample of 420 persons comprised 220 community development officers selected from the study area and 200 adult educators randomly selected from Enugu State. The entire population of the study was used due to the size. A 21-item structured questionnaire developed by the researchers was used as the instrument for data collection. Mean and standard deviation were used to answer the research questions. The study revealed that the budget allocation sent by the government to the responsible departments in the local government is not always received as and when due for the effective implementation of community development projects. It was concluded that a higher monitoring authority should be set aside to monitor and supervise the existence of checks and balances between the regulations of the local government areas.

scholarly journals Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat

2017 ◽  
pp. 17
Author(s):  
I Gusti Ayu Made Asri Dwija Putri ◽  
I.G.K.A Ulupui ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Sampling Method ◽  
Research Result ◽  
Economic Problem ◽  
Good Corporate Governance ◽  
Result Show ◽  
The Government ◽  
Cultural Effect

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.  

scholarly journals Role of the Local Government and Participation of Micro, Small and Medium Enterprises (UMKM) In the Development of Plastic Craft Industry

2020 ◽  
Vol 5 (1) ◽  
pp. 59-65
Author(s):  
Ardyan Firdausi Mustoffa ◽  
Ika Farida Ulfah ◽  
Iin Wijayanti
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Qualitative Method ◽  
Small And Medium Enterprises ◽  
Sampling Techniques ◽  
Role Of Government ◽  
The Government ◽  
Craft Industry ◽  
Medium Enterprises

This study aims to describe the role of local government and the participation of Micro, Small and Medium Enterprises in the development of Plastic Woven Crafts in Karanggebang Jetis Village, Ponorogo Regency. The theory used in the formulation of the first problem regarding the role of local government uses the theory of Gede Diva (2009) which divides the role of government in three ways, namely the role of government as a facilitator, the role of government as regulator and the role of government as a catalyst. Second, the participation of UMKM actors uses the theory of Cohen and Uphoff in Distianto (2016) into four forms of participation, namely participation in planning, participation in implementation, participation in the utilization of results and finally participation in evaluation.This research uses the descriptive qualitative method. The technique of determining informants using purposive sampling techniques and data collection techniques carried out through interviews, observations, and documentation. The results of this research in the efforts to develop UMKM Plastic Weaving Crafts in Karanggebang Jetis Village, Ponorogo Regency, in general, there has been no interference from the government and UMKM entrepreneurs. So far, plastic woven crafts are still not developed. To develop UMKM especially plastic woven handicrafts located in Karanggebang Jetis, it is necessary to have the role of government and participation of UMKM actors.

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