scholarly journals Akuntabilitas Pengelolaan Keuangan Daerah dan Tingkat Kepercayaan Publik pada Organisasi Perangkat Daerah di Kota Semarang

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Khoirul Fuad ◽  
Rizka Yulia Baharani
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Method ◽  
Central Government ◽  
Sampling Technique ◽  
Public Trust ◽  
Financial Information ◽  
Regional Autonomy ◽  
Strategic Issues

Strategic issues related to regional autonomy are still very important to be studied in depth. The existence of funds that revolve from the central government to the greater area demands transparent accountability both to the central government and stakeholders so that the level of trust that arises is getting better. This study used a quantitative method by distributing questionnaires to the Regional Organization (OPD) in Semarang, Indonesia with an accidental sampling technique to those who are directly related to regional financial management. The results of this study indicate that regional financial management accountability has a positive and significant effect on public stakeholder trust. Therefore, disclosure of financial information and financial accountability from local governments will have a good impact in the future and the behavior of stake holders on local governments will also be better.  Keywords: Accountability; Public Trust; Local Government. 

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals Policy Evaluation of Central Government and Local Governments in Untia Fishing Port Development

2021 ◽  
Vol 921 (1) ◽  
pp. 012052
Author(s):  
R S Utami ◽  
Budimawan ◽  
Kurniaty
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Sampling Technique ◽  
Government Support ◽  
Port Development ◽  
Port Management ◽  
Supply Industry ◽  
Management Policies ◽  
The Republic

Abstract The fishing port as the basis for the capture fisheries sector has a very important role in the national economy. Since the inauguration in 2016 until now, Untia Makassar Fishing Port has not shown an increase in activity as expected. This research objective is to make an inventory of the regulations related to the Untia Fishery Port Management Policies and how is the implementation of the Untia Fishery Port Management Policies. This research uses a descriptive method with a qualitative approach. The sampling technique used was purposive sampling. The method of data collection is done by interview, participatory observation, documentation, and questionnaire. The results show that the Decree of the Minister of Marine Affairs and Fisheries of the Republic of Indonesia Number 74 / KEPMEN-KP / 2016 concerning the Management of Untia Fishery Ports has not succeeded in becoming a tool in increasing fisheries activities. Therefore, it is necessary to coordinate immediately with the Ministry of Administrative Reform - Bureaucratic Reform (Kemenpan-RB) so that the nomenclature of Untia fishery port managers can be immediately determined so that additional human resources and budgeting resources can be added. The efforts must be made so that policy implementation can be maximized in the community, namely (1) local government support for the initiation of the 30 GT ship to facilitate it to the fishery port for use and (2) local government support in the form of regulations for industrial entrepreneurs both in the ship supply industry as well as the marketing and distribution of fishery products to grow the fishery industry at the port of Untia.

scholarly journals Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

2018 ◽  
Vol 10 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Anissa Adriana ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Financial Information ◽  
Capital Region ◽  
The Public ◽  
Regional Governments

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

scholarly journals The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

2020 ◽  
Vol 3 (4) ◽  
pp. 2966-2974
Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Supervision ◽  
Primary Data ◽  
Government Performance ◽  
Regional Government ◽  
Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

scholarly journals Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments

2020 ◽  
Vol 10 (2) ◽  
pp. 302
Author(s):  
Nur Fajri ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Dominant Role ◽  
Group Discussion ◽  
Assessment Process ◽  
Internal Auditor ◽  
Factors Affecting ◽  
The Relationship

The purpose of this study is to analyze whether there is relationship between level of local government internal auditor (LGIA) capability and local government financial management (LGFM) quality. Furthermore, this study also identifies factors affecting the presence or the absence of a significant relationship between LGIA capability and LGFM quality. This research uses in-depth interviews and focus group discussion to identify factors affecting the presence or the absence of relationship between LGIA capability and LGFM quality. The results show that there is no relationship between LGIA capability and LGFM quality. The absence of the relationship is caused by dominant role of Local Government Working Units (LGWU) in the process of financial management; improvement of LGIA capability is not followed by improvement on the roles and services provided by LGIA; and potential weakness in assessment process of LGIA capability by The Finance and Development Supervisory Agency. Findings of this study will assist both central and local governments to evaluate “what went wrong” with their Improvement of LGIA Capability Programs and assist central government to formulate a better policy on relationship and coordination among head of local government, LGWU, and LGIA.This research develops a new method to measure LGFM quality comprehensively. This study also fills gap in the literature exploring the relationship between LGIA capability and LGFM quality, which is still rare at present.

scholarly journals PERTANGGUNGJAWABAN KEPALA DESA KARANG TUNGGAL KECAMATAN TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA DALAM HAL PENGELOLAAN KEUANGAN DAN ASET DESA (DITINJAU DARI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA)

2018 ◽  
Vol 10 (2) ◽  
pp. 86
Author(s):  
Andreas Susanto Marbun ◽  
Dinny Wirawan Pratiwie
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Regional Autonomy ◽  
Self Reliance ◽  
Starting Point ◽  
The Face ◽  
The Republic ◽  
The Village

The Unitary Republic of Indonesia's Republic of Indonesia in organizing the system of government embraces the principle of Decentralization by providing opportunities and freedom to the regions to organize Regional Autonomy. Indonesia is a regional entity consisting of central government and local government, as regulated in the provisions of Article 18 paragraph (1) of the 1945 Constitution which states that the Unitary State of the Republic of Indonesia is divided into provinces and provinces are divided into districts and city, where each province, district, and city have local government, which is regulated by law. The district / municipality government comprises the subdistrict area, and each sub-district has village / village in it, the village's new face becomes the hope of accompanying the establishment of Law No. 6 of 2014 on the Village which becomes the starting point of the village's hope to be able to determine the position, role and authority over himself so that the village can be politically and politically swayed as the foundation of village democracy, as well as economically and culturally dignified as the face of village self-reliance and rural development. Article 26 has given the village chief the opportunity to manage the finances and assets owned by the village. The stages of the village financial management have been regulated by the Minister of Home Affairs Regulation No. 113 of 2014 on Village Financial Management, and the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016 on Village Asset Management regulates the procedures for managing village assets. The management of village finances and assets can’t be separated from the ability of the Village Head and other village apparatus. The responsibility of the Village Head in managing village finances and assets properly, transparently and in accordance with applicable laws and regulations is necessary to promote the development and economy of the village, including Karang Tunggal village as one of government under Kutai Kartanegara.

scholarly journals Inovasi dan kreativitas Public Service Era Otonomi Daerah sebagai Modern Local Government

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 175
Author(s):  
Afifuddin Afifuddin
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Public Service ◽  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Regional Government ◽  
Regional Autonomy ◽  
The Government ◽  
The Right

 ABSTRACTThe implementation of public services is still going on with the old public administration practices. Therefore, it is time for the bureaucracy to change its mindset. The development of the paradigm of public administration can bring enlightenment to the bureaucracy. Public Service innovation and creativity is one of the right solutions in the era of regional autonomy in achieving the welfare of modern regional government. The Indonesian state in running the government, the relationship between the central government and local governments must be well and harmoniously established. The intertwined goal is for the prosperity of the people. Regional autonomy can provide flexibility for regions to innovate and create local community creativity as material for local government policies. Therefore, several important discourses in Public Administration Science can be a reference for modernizing the administration of local government in the era of regional autonomy. Keywords        : Innovation, Public Service Creativity, Regional Autonomy, Center,                          Region and Local Government ABSTRAKPenyelenggarakan pelayanan publik masih saja terjadi praktik-praktik old public administration. Oleh karena itu sudah saatnya birokrasi merubah mindsetnya. Perkembangan paradigma administrasi publik dapat membawa pencerahan bagi birokrasi. Inovasi dan kreativitas Public Service merupakan salah satu solusi yang tepat di era otonomi daerah dalam mencapai kesejahteraan pemerintahan daerah yang modern. Negara Indonesia dalam menjalankan pemerintahan, hubungan pemerintah pusat dan pemerintah daerah harus terjalin dengan baik dan harmonis. Tujuan yang terjalin tersebut untuk kemakmuran rakyat. Otonomi daerah dapat memberikan keleluasaan bagi daerah untuk melakukan innovasi dan kreativitas masyarakat setempat sebagai bahan kebijakan local government. Oleh karena itu beberapa wacana penting dalam Ilmu Administrasi Publik dapat menjadi rujukan untuk memodernisasi penyelenggaraan pemerintah daerah dalam era otonomi daerah. Kata Kunci    : Inovasi, kreativitas Public Service, Otonomi Daerah, Pusat, Daerah dan                          Local Government 

scholarly journals Analisis Teori Transparansi Pengelolaan Keuangan Daerah di Indonesia

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nurhayati Nurhayati
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Local Governance ◽  
Regional Level ◽  
Financial Information ◽  
Management Policy ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Budget

Abstract The purpose of transparency is to provide open financial information for the community in order to realize good governance. in order to realize the good governance in relation to the implementation of regional autonomy, it is necessary to reform the management of regional finance and state financial reform. The implementation of regional autonomy in its entirety brings logical consequences in theform of governance and development based on sound financial management.Transparency will ultimately create horizontal accountability between local governments and communities in order to create clean, effective, efficient, accountable and responsive local governance of community aspirations and interests. The facts show that in the management of local budget / finance as if still compiled with the concept of less mature / perfect, in a hurry and finally born prematurely or not well. Regulations that are born prematurely certainly contain various weaknesses and deficiencies and even lack of direction. Moreover, if born in the condition of high political temperature that is the war of interest among agencies who feel authorized to regulate it so that the level of transparency of financial management, especially at the regional level still contains a lot of uncertainty and indecision in providing guidance to the direction of local financial management policy. This has resulted in confusion among local governments in managing their finances. Keywords: analysis, regional finance and transparency Abstrak Tujuan transparansi adalah menyediakan informasi keuangan terbuka bagi masyarakat dalam rangka mewujudkan penyelenggaraan pemerintahan yang baik (Good Governance). dalam rangka mewujudkan good governance tersebut dalam kaitannya dengan pelaksanaan otonomi daerah, maka diperlukan reformasi pengelolaan keuangan daerah dan reformasi keuangan negara. Penerapan otonomi daerah seutuhnya membawa konsekuensi logis berupa penyelenggaraan pemerintahan dan pembangunan berdasarkan manajemen keuangan yang sehat. Pada dasarnya penerapan prinsip transparansi keuangan sangat membantu penyusunan anggaran pemerintah daerah (RAPBD) yang objektif dan berkualitas. Prinsip akuntabilitas dan transparansi keuangan diyakini dapat mendukung usaha mewujudkan pilar-pilar penyelenggaraan pemerintahan yang bersih dan berwibawa. Tingkat transparansi pengelolaan keuangan khususnya di tingkat daerah masih banyak mengandung ketidakjelasan dan ketidaktegasan dalam memberikan pedoman kepada arah kebijakan pengelolaan keuangan daerah. Hal ini mengakibatkan kebingungan pemerintah daerah dalam pengelolaan keuangannya. Kata kunci: analisis, keuangan daerah dan transaparansi

PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA

2016 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Samuel Christian Ara ◽  
Titiek Herwanti ◽  
Endar Pituringsih
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Information Policy ◽  
Capital Expenditures ◽  
Government Performance ◽  
Public Sector Accounting

<p><em>This research is aimed at examining and analyzing the effect of</em><em> the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.</em></p>

PERTANGGUNGJAWABAN KEPALA DESA KARANG TUNGGAL KECAMATAN TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA DALAM HAL PENGELOLAAN KEUANGAN DAN ASET DESA (DITINJAU DARI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA)

2020 ◽  
Vol 10 (2) ◽  
pp. 86
Author(s):  
Andreas Susanto Marbun ◽  
Dinny Wirawan Pratiwie
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Regional Autonomy ◽  
Self Reliance ◽  
Starting Point ◽  
The Face ◽  
The Republic ◽  
The Village

The Unitary Republic of Indonesia's Republic of Indonesia in organizing the system of government embraces the principle of Decentralization by providing opportunities and freedom to the regions to organize Regional Autonomy. Indonesia is a regional entity consisting of central government and local government, as regulated in the provisions of Article 18 paragraph (1) of the 1945 Constitution which states that the Unitary State of the Republic of Indonesia is divided into provinces and provinces are divided into districts and city, where each province, district, and city have local government, which is regulated by law. The district / municipality government comprises the subdistrict area, and each sub-district has village / village in it, the village's new face becomes the hope of accompanying the establishment of Law No. 6 of 2014 on the Village which becomes the starting point of the village's hope to be able to determine the position, role and authority over himself so that the village can be politically and politically swayed as the foundation of village democracy, as well as economically and culturally dignified as the face of village self-reliance and rural development. Article 26 has given the village chief the opportunity to manage the finances and assets owned by the village. The stages of the village financial management have been regulated by the Minister of Home Affairs Regulation No. 113 of 2014 on Village Financial Management, and the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016 on Village Asset Management regulates the procedures for managing village assets. The management of village finances and assets can’t be separated from the ability of the Village Head and other village apparatus. The responsibility of the Village Head in managing village finances and assets properly, transparently and in accordance with applicable laws and regulations is necessary to promote the development and economy of the village, including Karang Tunggal village as one of government under Kutai Kartanegara.  

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