scholarly journals POTRET TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (TPKD) DI INDONESIA

2020 ◽  
Vol 20 (2) ◽  
pp. 185
Author(s):  
Syamsul Syamsul
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Provincial Government ◽  
Fiscal Year ◽  
The City ◽  
Average Index ◽  
Regional Governments

<p><em>This study aimed to describe the transparency level of regional financial management (TPKD) in Indonesia, as in the Presidential Instruction (Inpres RI) No. 7 of 2015 on Actions to Prevent and Eradicate Corruption. This research was conducted in 138 local governments (Pemda)</em><em>, and </em><em>the data was the regional financial management for 2019 fiscal year. The </em><em>results showed the average TPKD index is 24.36 percent</em><em> which was achieved by the Provincial Government, while </em><em>the average index for the City and Regency Government is not </em><em>very different. Meanwhile, </em><em>Java regional governments received higher average scores than other regions, but no significant differences. </em><em>Therefore, these findings show</em><em>ed the TPKD level of </em><em>Local Governments  is very low and can be </em><em>said to be non-transparent.</em></p>

scholarly journals Unraveling Authority of Coal Mining Management by the Regional Government and Its Implications for Regional Autonomy

2020 ◽  
Vol 1 (2) ◽  
pp. 223-242
Author(s):  
Dolot Alhasni Bakung
Keyword(s):  
Natural Resources ◽  
Coal Mining ◽  
Financial Management ◽  
Local Governments ◽  
Municipal Government ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Regional Autonomy ◽  
Regional Governments

The region has the authority to manage and regulate its territory independently based on the mandate of Article 18 paragraph (2) of the 1945 Constitution. One such authority is to manage natural resources in this case conducting coal mining. The management of coal mining under the Minerba Act places the district/city government in authority in its management. Meanwhile, the Local Government Law places the provincial government also in possession of this management authority. This gave birth to the dualism of regulation in terms of the authority to manage coal, giving rise to a contradiction between one rule and another. The problem in this study is First, how is the condition of coal mining management by local governments in the perspective of regional autonomy? Second, what are the implications of the current coal mining arrangements by the regional government? The results of the study showed that coal mining authority from the district/municipal government under the Minerba Act then was transferred to the provincial government based on the Regional Government Law was reasonable because of various problems that arose from the authority of the district/city government. However, this fact puts the authority of coal mining management in dualism and disharmony in its regulation. This dualism has implications for the disruption of the pattern of authority relations between the central and regional governments, financial management between the central and regional governments, and the division of supervisory authorities between the central and regional governments.

scholarly journals PENGARUH DANA BAGI HASIL DAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI KOTA MANADO

2019 ◽  
Vol 19 (10) ◽  
Author(s):  
Franklien Senduk ◽  
Daisy S.M. Engka ◽  
George M.V. Kawung
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Financial Management ◽  
Local Governments ◽  
Revenue Sharing ◽  
Regional Government ◽  
Development Programs ◽  
Regional Finance ◽  
Development Paradigm ◽  
The City

ABSTRAK Keuangan Daerah adalah semua hak dan kewajiban Daerah yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Daerah. Semangat desentralisasi yang melimpahkan kewenangan pengelolaan keuangan kepada pemerintah daerah,  khususnya tingkat kota atau kabupaten membuat daerah mencari cara mendapatkan pendapatan daerah yang sah untuk mendukung program pembangunan dalam bentuk Infrastruktur untuk meningkatkan kesejahteraan masyarakat, di tengah gencarnya program pembangunan perekonomian di berbagai sektor, sehingga berimplikasi kepada pembangunan yang berkelanjutan dan berdampak luas pada penambahan pendapatan masyarakat sehingga pertumbuhan ekonomi meningkat secara positif . Perangkat Daerah yang terkait di dalam proses penerimaan daerah di pacu untuk meningkatkan peluang penerimaan daerah dari semua sektor pendapatan daerah. dengan paradigma pembangunan berkelanjutan (sustainable development) yang harus diimplementasikan oleh pemerintah daerah. Fakta empiris (empirical evidents) menunjukkan penerapan otonomi  daerah  memberi keleluasaan kepada daerah untuk  mendapatkan sumber sumber pendapatan yang sah seperti pajak dalam bentuk Dana Bagi Hasil baik dari Pemerintah Pusat maupun Pemerintah Provinsi dan retribusi daerah dengan luasnya kewenangan pemerintah daerah. Kata kunci : Dana Bagi Hasil, Infrastruktur dan Pertumbuhan Ekonomi                                                                       ABSTRACT                                                               Regional Finance is all Regional rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Region. The spirit of decentralization that delegated financial management authority to local governments, especially at the city or district level, made the regions look for ways to obtain legitimate regional revenues to support development programs in the form of infrastructure to improve community welfare amid the intense economic development programs in various sectors, thus implicating development sustainable and have a broad impact on increasing community income so that economic growth increases positively. Regional Apparatus that is related to the process of regional revenue is encouraged to increase the opportunities for regional revenues from all regional income sectors. with a sustainable development paradigm that must be implemented by the regional government. Empirical evidence shows the application of regional autonomy which gives freedom to the regions to obtain legitimate sources of income such as taxes in the form of Revenue Sharing Funds from both the Central and Provincial Governments and regional retributions with the broad authority of the regional government. Keywords: Revenue Sharing Funds, Infrastructure and Economic Growth

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 Analysis on Fiscal Capacity and Regional Financial Acceleration: A Case Study on Ternate City, Indonesia

2018 ◽  
Vol 7 (4.34) ◽  
pp. 410
Author(s):  
Abdul Hadi Sirat ◽  
Irfan Zam-Zam ◽  
Zikri Muhammad
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Regional Autonomy ◽  
The Government ◽  
Regional Product ◽  
The City ◽  
Regional Work

Indonesian Act No. 32 and 33 by 2014 about the formation of the regional autonomy is a challenge for local governments to utilize the potentials of the region. One of the local revenues for enhancing fiscal area is Regional Own Source Revenue (PAD), which are sourced from taxes and retributions. This research aims to analyze the financial management from the Government of Ternate. The secondary data collected from DPD, BPS, and offices related to the financial areas in 2010 – 2014 as well as data on the results of interviews with officials of the Regional Work Unit that has been appointed. By descriptive analysis, the result showed that economic growth has increased and indicated the increment of regional GDP. Based on the percentage of each sector against the Gross Domestic Regional Product in 2010 – 2014, trade, hotels and restaurants as well as other sectors were significantly contributing. The analysis found that the city of Ternate has not been financially able to carry out regional autonomy. However, the Government of Ternate is expected to improve regional financial capability by implementing intensification, the efforts to internally optimize local taxes and levies, and intensification, the efforts to expand and utilize new potentialities over regional tax and levies, to improve fiscal capability of the city of Ternate. To conclude, the effort in increase the District Own Source Revenue can be done by implementing intensification and intensification of regional tax and retribution.  

scholarly journals ANALISIS PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PERTUMBUHAN BELANJA DAERAH DI KOTA BITUNG

2019 ◽  
Vol 18 (2) ◽  
Author(s):  
Elce Yuliana Sumangkut ◽  
Paulus Kindangen ◽  
Een Novritha Walewangko
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Value Added ◽  
Fiscal Year ◽  
Average Increase ◽  
Positive Correlation ◽  
Local Revenue ◽  
Shopping Area ◽  
Regional Budget ◽  
Percent Increase

ANALISIS PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PERTUMBUHAN BELANJA DAERAH DI KOTA BITUNG Elce Yuliana Sumangkut, Paulus Kindangen, Een N Walewangko   Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado ABSTRAK   Pengelolaan keuangan daerah berkaitan erat dengan penyelenggaraan urusan pemerintahan melalui pelaksanaan desentralisasi, fungsi pemerintahaan tertentu dilimpahkan kepada pemerintah daerah dengan tujuan untuk meningkatkan nilai tambah dalam penyelenggaraan pemerintahan. Pada umumnya Anggaran Pendapatan dan Belanja Daerah (APBD) suatu daerah didominasi oleh sumbangan pemerintah dan sumbangan-sumbangan lain, yang diatur dengan peraturan perundang-undangan. Hal ini menyebabkan daerah sangat tergantung kepada pemerintah pusat. Nilai koefisien sebesar 0.07 akan tetapi tidak signifikan. Hal ini menunjukkan bahwa perkembangan belanja daerah Kota Bitung memiliki hubungan yang positif dengan berubahnya PAD. Dengan perkataan lain, selama periode yang diteliti, dengan menjaga agar variabel-variabel lain tetap, 1 persen peningkatan dalam PAD akan mengakibatkan peningkatan rata-rata sekitar 0.07   persen dalam belanja daerah. Nilai koefisien sebesar 1,07 dan signifikan menunjukkan bahwa perkembangan belanja daerah memiliki hubungan yang positif dengan perubahan dana alokasi umum. Dengan perkataan lain, selama periode penelitian, dengan menjaga agar variabel-variabel lain tetap, 1 persen peningkatan DAU akan mengakibatkan peningkatan rata-rata sekitar 1,07   persen dalam belanja daerah Kota Bitung. Hasil regresi sederhana dan regresi berganda menunjukkan bahwa peningkatan pendapatan asli daerah (PAD) dan dana alokasi umum (DAU) berpengaruh positif terhadap peningkatan belanja daerah (BD) dan dalam pengelolaan keuangan daerah Kota Bitung Tahun Anggaran 2004-2015 membuktikan terjadinya Flypaper Effect.   Kata Kunci : Dana Alokasi Umum, Pendapatan asli Daerah, Belanja Daerah ABSTRACT Financial management is closely related to the implementation of government affairs through decentralization, certain governance functions delegated to local governments with the aim to increase the value added in governance. In general, the Regional Budget (APBD) an area dominated by government contributions and other donations, which is regulated by legislation. This causes the region is highly dependent on the central government. The coefficient value of 0:07 will but not significantly. This suggests that the development of shopping areas Bitung City have a positive correlation with the change in revenue. In other words, during the period under study, by keeping other variables remain, a 1 percent increase in revenue would result in an average increase of 0.07 percent in the shopping area. Values ​​of 1.07 and significant coefficient indicates that the development of shopping areas have a positive correlation with the change in the allocation of public funds. In other words, during the study period, by keeping other variables remain, a 1 percent increase in DAU will result in an average increase of about 1.07 percent in the shopping area of ​​the city of Bitung. The results of simple regression and multiple regression showed that the increase in local revenue (PAD) and the general allocation fund (DAU) positive effect on the increase in shopping areas (BD) and the financial management of Bitung City Fiscal Year 2004-2015 to prove the occurrence of flypaper.   Keywords: General Allocation Fund, Local Revenue, Local Expenditure

scholarly journals ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS GOVERNMENT OF THE CITY OF MEDAN

2020 ◽  
Vol 4 (02) ◽  
pp. 115
Author(s):  
Hendra Hermain ◽  
Aqwa Naser Daulay ◽  
Debby Tamara Enre
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
City Government ◽  
Research Approach ◽  
Regional Government ◽  
Value For Money ◽  
Regional Income ◽  
Analysis Technique ◽  
The City

Problems that often arise in the implementation of the Revenue Budget and Regional Expenditure is a waste of budget use done and not on target which should be felt by the community general. This study aims to determine the financial performance of the City Government The terrain is measured using the Value for Money method which consists of economical, efficiency, and effectiveness, and to find out whether financial performance calculated using the Value for Money method in accordance with the Ministry of Home Affairs No. 600,900-327 of 1996. This research was conducted at the Financial Management Agency and Regional Assets of Medan City. This research approach is in the form of an approach descriptive research that is conducted by collecting and presenting data received from the Medan City Government in the form of data on the amount of the Budget Regional Government Revenue and Expenditures Medan City Government thus provides the writerss to analyze and compare with existing theory. The data analysis technique used is descriptive analysis technique qualitative. The results showed that, the performance of Local Government Medan City regency during 2014-2018 has not been economical because it has an average economic ratio of 79% and included in the category of less economical. In terms of efficiency it is less efficient because it has an average efficiency ratio 99.71%. And in terms of effectiveness, the average effectiveness ratio is 82.49% which is in the quite effective category. The economic ratio of the Medan City Government has decreased, the ratio of regional spending efficiency has increased, the ratio the effectiveness of regional income has decreased, and the performance of the City Government The terrain measured using Value for Money has decreased. This happens due to the lack of maximum regional income, as evidenced by regional income that is not able to reach the target, and increased spending Regional Government of Medan City. Then it can be said that the Value for Money Ratio the Medan City Government has not met the standards based on the Minister of Home Affairs. No. 600,900-327 of 1996. Factors causing Value for Money have not been fulfilled standard because of the amount of realization of regional expenditure incurred, and also local governments are not able to achieve the revenue targets that have been determined by the Regional Government

scholarly journals What Affects the Diffusion of New Energy Vehicles Financial Subsidy Policy? Evidence from Chinese Cities

2020 ◽  
Vol 17 (3) ◽  
pp. 726 ◽  
Author(s):  
Weixing Liu ◽  
Hongtao Yi
Keyword(s):  
Local Governments ◽  
Event History Analysis ◽  
Financial Incentive ◽  
Provincial Government ◽  
Data Set ◽  
Subsidy Policy ◽  
Factors Affecting ◽  
New Energy ◽  
The City ◽  
Financial Subsidy

Designing and implementing effective new energy vehicle (NEV) policy are policy priorities for policymakers and energy policy scholars. However, the formulation, adoption, and diffusion of the NEV policies have not been fully examined in the extant literature. This article explores the mechanisms driving the diffusion of local financial subsidy policy for NEVs in China. In this context, we aim at analyzing the factors affecting the diffusion of local financial subsidies for NEVs in cities, to explain why some cities have taken the lead in adopting local financial subsidy policies for NEVs, while other cities have lagged behind. Based on a data set of 286 cities in China from 2009 to 2016, and with event history analysis (EHA) to analyze the strategic behaviors of local governments, we found that the number of the city’s neighbors that have adopted the NEV policy, the financial incentive policy of the provincial government, the administrative ranking of the city, the city’s financial situation and innovation capacity have a direct impact on whether the city adopts a local financial subsidy policy for NEVs. This study has practical implications for policymakers in designing and promoting the spread of NEV policies.

scholarly journals DINAMIKA IMPLEMENTASI PENYELENGGARAAN PEMERINTAHAN DAERAH

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Ahmad Namlis
Keyword(s):  
Local Government ◽  
Community Involvement ◽  
Local Governments ◽  
Development Process ◽  
Provincial Government ◽  
City Government ◽  
Reform Era ◽  
The People ◽  
The Government ◽  
The City

Structuring of local government has been through various regulations and dynamics in its implementation, since the era of independence until the reform era. The substitution and refinement of a law to its refinement brings implications for the arrangement of powers and affairs undertaken by local governments. Aksentuasinya grapple on what to do in the local government to provide services and realize the welfare of the people. Finally up to the Act No. 23 of 2014 is strengthening the balance of authority between the provincial and district / city government and community involvement in the development process. Previously become the government authorities kew Kabagan / the city then became the affairs and authority of the provincial government.  

scholarly journals Analisis Pengelolaan Keuangan Daerah Di Kota Jayapura Pada Era Otonomi Khusus

2016 ◽  
Vol 17 (1) ◽  
pp. 21
Author(s):  
Halomoan Hutajulu
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Research Approach ◽  
Growth Ratio ◽  
Budget Planning ◽  
Regional Autonomy ◽  
Revenue Growth ◽  
Development Expenditure ◽  
City District ◽  
The City

<em>The implementation of the Special Autonomy (Special Autonomy) in accordance with Law No. 21, 2001, is an effort to accelerate the development and distribution of areas in the city of Jayapura. Implementation OTSUS is the equation of regional autonomy of local governments and financial management. The purpose of this study to analyze the financial management aspects of the area in terms of effectiveness, and budget planning after special autonomy, and justice analyze budget allocations. Quantitative analysis of the research approach consisting of a horizontal analysis, vertical analysis, and conversion analysis. The results showed that the effectiveness of the financial management of Jayapura city district in the Special Autonomy less effective, analysis of revenue and revenue growth ratio high of 37.33 percent and lowest 6.07. Ratio highest balanced fund 49.55 percent in 2006. Highest expenditure ratio reached 47.13 percent. The results showed a tendency analyst highest revenue growth in 2009 of Rp45.103 Billion, followed by the highest propensity balanced fund Rp567.980 Billion in 2009, the trend of the highest expenditures Rp451.190 Billion in 2009, the highest real development expenditure Rp208.063 Billion in 2008, the highest absorbed construction Rp147.418 Billion in 2006. Financial planning area is under estimated to PAD, whereas the conversion of the budget shows the budget surplus in 2002 and 2007.</em>

scholarly journals Kinerja Keuangan dan Kemampuan Keuangan Pemerintah Daerah Se-Jabodetabek

2018 ◽  
Vol 5 (02) ◽  
pp. 175-187
Author(s):  
Tarjunajah Tarjunajah ◽  
Adi Wiratno
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Financial Statements ◽  
Jel Classification ◽  
Provincial Government ◽  
The Other ◽  
Regional Government ◽  
Test Results ◽  
Average Value ◽  
Regional Governments

ABSTRACT This study aims to compare the financial performance and financial capacity of the region in the Jabodetabek Regional Government (Jakarta, Bogor, Depok, Tangerang, Bekasi) in 2010-2014 and examine differences in financial performance. The research data is the audited financial statements of local governments. The results showed that the DKI Jakarta Provincial Government had the highest value of the decentralization ratio compared to the other four regional governments. The value of the dependency ratio, the Provincial Government of DKI Jakarta is quite high while the other four local governments are included in the very high category. The regional autonomy ratio of the DKI Jakarta Provincial Government has the highest average value while the other four Regional Governments have very low levels of regional independence. The effectiveness of the Tangerang PAD and Bogor Regency and Depok City proved to be good compared to Bekasi and DKI Jakarta. The efficiency of PAD in Bogor Regency is the least efficient. The test results proved that there was a difference in the degree of decentralization, dependence, independence and share in the Jabodetabek regional government, but there was no difference in effectiveness of PAD, efficiency of PAD, growth and elasticity in the Jabodetabek Regional Government. ABSTRAK Studi ini bertujuan untuk mengetahui perbandingan kinerja keuangan dan kemampuan keuangan daerah pada Pemerintah Daerah Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) tahun 2010-2014 serta menguji perbedaan kinerja keuangan. Data penelitian adalah laporan keuangan pemerintah daerah yang telah diaudit. Hasil penelitian menunjukkan bahwa Pemerintah Provinsi DKI Jakarta memiliki nilai rasio derajad desentralisasi paling tinggi dibandingkan empat pemerintah daerah lainnya. Nilai rasio ketergantungan, Pemerintah Provinsi DKI Jakarta cukup tinggi sedangkan empat pemerintah daerah lainnya termasuk kategori sangat tinggi. Rasio kemandirian daerah Pemerintah Provinsi DKI Jakarta memiliki nilai rata-rata paling tinggi sedangkan empat Pemerintah Daerah lainnya memiliki tingkat kemandirian daerah yang sangat rendah. Tingkat efektifitas PAD Tangerang dan Kabupaten Bogor dan Kota Depok terbukti baik dibandingkan Bekasi dan DKI Jakarta. Efisiensi PAD Kabupaten Bogor adalah yang paling kurang efisien. Hasil pengujian terbukti ada perbedaan derajad desentralisasi, ketergantungan, kemandirian dan share pada pemerintah daerah Jabodetabek, namun tidak terdapat perbedaan efektifitas PAD, efisiensi PAD, growth dan elastisitas pada Pemerintah Daerah Jabodetabek. JEL Classification: M48, H11

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