scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KOTA MAGELANG

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Martinus Budiantara ◽  
Nugraeni Nugraeni
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Total Sample ◽  
City Government ◽  
Managerial Performance ◽  
Government Organizations ◽  
Goal Clarity ◽  
Effective Performance ◽  
Management Area ◽  
The Government

The purpose of this study was to test empirically and analyzes the factors that influence the performance of managerial work units (SKPD) Magelang city government. These factors include participation in budgeting, budget goal clarity and decentralized structure. Management accountable local government, can not be separated from local government budgets. In preparing the budget, the government has implemented the participation of each unit of work in preparing the budget. The key to effective performance is the participation of subordinate plays an important role in achieving these objectives. Budget goal clarity illustrate the scope of the budget stated clearly and specifically, and understood by those responsible for their achievement. The existence of a clear budget targets will allow employees to draw up budgetary targets. Budget goal clarity will help employees to achieve the expected performance, which by knowing the budget target performance levels can be achieved. The more decentralized structure of government organizations in the region, the higher the head SKPD performance in running the financial management area. This led to research in the field of local government budgets, to be relevant and important. The study population was 26 Unit (SKPD) in the city of Magelang with a total sample of 75 people consisting of employees of accounting and budgeting. Data was collected by questionnaire and analyzed using multiple regression analysis. The result is that participation in budgeting, budget goal clarity and structure of decentralization affect the improvement of managerial performance SKPD either partially or simultaneously. Keyword: participation in budgeting, budget goal clarity, decentralized structure, managerial performance

scholarly journals PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU

2017 ◽  
Vol 6 (1) ◽  
pp. 118
Author(s):  
Diana Nova Lintong ◽  
David Paul Elia Saerang ◽  
Ventje Ilat
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Controls ◽  
City Government ◽  
Government Performance ◽  
Accounting System ◽  
The Government

Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the accountability of organizations and managers to produce better public services. (Sukmana and Anggasari, 2009). The purpose of this study was to determine the effect of implementation Accounting System, Financial Management and Internal Controls have a significant impact on the Kotamobagu City  Local Government Performancent. The object of this research is Kotamobagu City Government. Instruments in this study was a questionnaire with Likert scale 1-5 and processed using SPSS 19. The analytical method used is multiple linear regression analysis. The conclusion of this study are implementation Accounting System, Regional Financial Management and internal controls  jointly significant effect on the performance of Local Government with a contribution of 50.5%, whereas only partially Accounting System and Regional Financial Management that significantly influence the Local Government Performance , Suggestions from this study is that the government that Kotamobagu further enhance the system of reward and punishment and the Kotamobagu Government Performance  should also be maintained or improved further in terms of internal oversight.Keywords: Systems, accounting, management, monitoring, performance

scholarly journals Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung

2019 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Khairudin Khairudin ◽  
Tia Rizna Pratiwi ◽  
Syahril Daud
Keyword(s):  
Comparative Analysis ◽  
Local Government ◽  
Human Development ◽  
Financial Management ◽  
Human Development Index ◽  
Local Governments ◽  
City Government ◽  
Positive Development ◽  
Audit Opinion ◽  
The Government

The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI.  This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Qualitative Analysis ◽  
Asset Management ◽  
Financial Management ◽  
Analysis Method ◽  
Management Area ◽  
Administration And Supervision ◽  
Implementation Management ◽  
Descriptive Qualitative

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Qualitative Method ◽  
Local Property ◽  
Financial Statements ◽  
Reliable Information ◽  
Education Training ◽  
The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of  local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property  Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional. 

scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Financial Resources ◽  
Regional Government ◽  
Delegation Of Authority ◽  
Government Financing ◽  
Financial Governance ◽  
The Government ◽  
Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

scholarly journals IPTEKS SISTEM INFORMASI MANAJEMEN DAERAH KEUANGAN PADA BADAN PERENCANAAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Kezia Wantah ◽  
Diana Lintong
Keyword(s):  
Local Government ◽  
Research And Development ◽  
Regional Planning ◽  
Financial Management ◽  
Development Planning ◽  
Financial Data ◽  
Government Organizations ◽  
Financial Application ◽  
Financial Management System ◽  
Regional Work

The Regional Planning, Research and Development Agency (BAPELITBANGDA) of Manado City is a regional work unit that has the task of assisting the Mayor in determining policies in the area of development planning in the region as well as evaluating and implementing them. To facilitate financial management in local government organizations, BAPELITBANGDA implements SIMDA in its financial management system. SIMDA Finance is an application program developed by the Financial and Development Supervisory Agency (BPKP), where the purpose of developing SIMDA applications is to accelerate the process of regional financial management. The SIMDA Financial application to BAPELITBANGDA has helped in managing and administering its financial data. Keywords : Implementation of SIMDA, Financial SIMDA

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 PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE OLEH EKSKLUSIFITAS AKTOR DI MAKASSAR

2021 ◽  
Vol 6 (1) ◽  
pp. 11
Author(s):  
Ummu Habibah Gaffar
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Qualitative Method ◽  
Good Governance ◽  
City Government ◽  
Main Argument ◽  
South Sulawesi ◽  
Financial Governance ◽  
The Government ◽  
The City

This research will further explore the practice of Good Financial Goverance (GFD), with case studies on the partnership process that took place between the city government of Makassar with PT.GMTD in managing the finances for the participation of local government capital. The research will focus on actor relationships taking place between actors involved in capital partnerships as a recipe offered by Good Financial Governance. The research used qualitative method with researcher location in Makassar South Sulawesi, Indonesia.The main argument of this study is to question the claims of Good Financial Governance, which relies on economic development issues and good financial governance by opening investment shells and the involvement of actors outside the government. For this study, the claim is completely wrong. The results of this study found that good financial governance actually gave birth to a new problem that is Exclusivity Actors. Exclusivity of actors as a consequence of the unequal amount of capital on actors involved in Good Financial Governance. Exclusion of Actors Governance impact on the limits of power between governance actors to be biased, depending on the composition of capital in partnership.Keyword : Exclusivity of Actor, Good Financial Governance, Capital Governance 

PEMASARAN PARIWISATA DIGITAL OLEH PEMERINTAH KOTA SABANG

2019 ◽  
Vol 27 (3) ◽  
pp. 1135
Author(s):  
Christina Indriani Sianipar ◽  
Liyushiana Liyushiana
Keyword(s):  
Digital Media ◽  
Rapid Development ◽  
City Government ◽  
Tourist Destination ◽  
Tourism Marketing ◽  
Government Organizations ◽  
Tourist Destinations ◽  
Interview Technique ◽  
Tourism Destinations ◽  
The Government

The rapid development of technology at this time so that the manual system has almost been completely abandoned. The development of this technology is also felt in marketing and distributing information about a tourist destination. Government organizations are no less affected by the rapid development of technology in marketing tourist destinations. The trend is no longer focused on the distribution of brochures or leaflets that are printed physically, but by using digital media. The purpose of this study was carried out, to see how the Tourism and Culture Office of Sabang City, in marketing tourism destinations using digital media, made use of several media such as, websites, youtube, social media (Facebook, Instagram, Twitter) in their marketing. The research instrument used was an interview technique, which was given to the government and a questionnaire given to tourists visiting tourist objects in Sabang. Therefore the title was raised as "Digital Tourism Marketing by the Sabang City Government

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