scholarly journals PENGAWASAN ANGGARAN DITINJAU DARI BUDAYA LOKAL MAKASSAR DALAM KONSEP GOOD GOVERNANCE

2021 ◽  
Vol 3 (1) ◽  
pp. 68-91
Author(s):  
Muh Nur Sucipto Rahman ◽  
Fadliah Nassaruddin ◽  
Darwis Lannai

The purpose of this study is to determine the correlation between good governance and siri 'napacce in guarding the realization of village funds and to know the application of culture and local wisdom of siri' napacce in carrying out their duties and responsibilities as village officials in Pacellekang Village, Pattallassang District, Gowa Regency.This research is a qualitative research with an ethnographic approach. The data source of this study is primary data in the form of direct interviews to several informants and subjects in the form of data from the research location. Furthermore, the data collection methods used were in-depth interviews, documentation and recording. Then, data processing and analysis techniques are qualitative analysis by building conclusions with the stages of data collection, triangulation data analysis and final conclusions.The results of this study indicate that the supervision of ADD management in Pacellekang Village is already good, in accordance with the principles of good governance. Starting at the planning stage, the implementation stage, and the accountability stage, the administration and financial management processes have been implemented in accordance with the principles of good governance, although there are still a few shortcomings. In addition, accountability and reporting are also direct to interested parties based on the cultural values of siri 'na pacce which can increase supervision of village fund allocation management (ADD) because as it is known that those who can participate in monitoring other than the community, the central government, are ourselves.Keywords: Supervision , Honesty, Village Fund Allocation, Siri 'na Pacce

2018 ◽  
Vol 5 (1) ◽  
Author(s):  
Widada , ◽  
Hari Purwadi ◽  
M. Hudi Asrori

<p>Abstract<br />This articles examine about Restrictions on Head Village Candidate In The Head Village Election (Pilkades) Simultaneously in the Human Rights Context. This research was doctrinal law. Form of the study is exploratory. Analysis of data using qualitative analysis approach to law and case and using primary data source, secondary and tertiary.The technique of data collection using literature and observation to strengthen analysis qualitatively. Based on research carried out produced a conclusion that reason Restrictions on Head Village Candidate In The Head Village Election (Pilkades) Simultaneously was central government took aims to effective goal using by systemic of utilities. The villages chief candidates also citizens  which  given  protection of  his  political  rights  where  political  rights  can  only  limited by constitution. So restrictions village head candidate should not be applied because it law No. 6 of 2014 about village not directly contain restriction regulation village head candidates. The restriction of the village head candidate there is only on the implementation arrangements.</p><p>Key words : Restrictions village head candidate, Human rights, Head Village Election.<br /> <br />Abstrak<br />Artikel ini mengkaji tentang Pembatasan Calon Kepala Desa Pada Pemilihan Kepala Desa ( Pilkades ) Serentak Dalam Konteks Hak Asasi Manusia. Penelitian ini merupakan penelitian hukum doktrinal <br />dan bentuk  penelitiannya eksploratif.  Pendekatan  yang  digunakan  adalah pendekatan  perundang  – undangan  dan  pendekatan  kasus  dengan menggunakan  sumber  data primer, sekunder  dan  tersier. Teknik Pengumpulan datanya menggunakan literatur dan observasi untuk memperkuat analisa secara kualitatif. Berdasarkan penelitian yang telah dilakukan menghasilkan suatu kesimpulan bahwa alasan <br />pilkades.  Kedua  alasan tersebut  diambil  pemerintah  pusat  dengan  maksud untuk  mencapai tujuan yang efektif dengan menggunakan sarana – sarana yang sistemik sehingga kebijakan sentral dapat terlaksana. Calon kepala desa juga warga Negara yang diberi perlindungan terhadap hak politiknya dimana hak politik hanya dapat dibatasi dengan Undang – Undang saja. Jadi pembatasan calon kepala desa hendaknya tidak diberlakukan karena Undang – Undang Nomor 6 Tahun 2016 tentang desa tidak secara langsung memuat aturan pembatasan calon kepala desa. Pembatasan calon kepala desa hanya ada pada aturan pelaksanannya.</p><p>Kata kunci : Pembatasan Calon Kepala Desa, Hak Asasi Manusia, Pemilihan   Kepala Desa.</p>


2019 ◽  
Vol 1 (1) ◽  
pp. 64-77
Author(s):  
Gustiman Candra ◽  
Herlina Helmy ◽  
Nayang Helmayunita

This research aims to find out how to manage the Nagari Revenue and Expenditure Budget (APBNagari) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera Subdistrict, Pesisir Selatan District and find out how good governance is implemented in the management of the Nagari Income and Expenditure Budget (APBNagari ) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera District, Pesisir Selatan District. To achieve these objectives, qualitative research methods are used. Data collection techniques are carried out by interview, observation and documentation. The results of the study showed: (1) Management of APB Nagari in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih based on Permendagri Number 20 of 2018 concerning Village Financial Management there were problems at the planning stage. Nagari Koto Nan Tigo Selatan Surantih late in the Determination of RPJM Nagari and APB Nagari and Nagari Koto Nan Tigo Utara Surantih was only late in the APB Nagari determination. The late stipulation of the APB Nagari was due to the issuance of regulations from the regency to the Nagari. The stages of administration, reporting and accountability are in accordance with Permendagri Number 20 Year 2018 concerning Village Financial Management. (2) Implementation of Good Governance principles in the management of APB Nagari on the nagari of Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih has been carried out quite well by Nagari government


2020 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
I Wayan Arya Adnyana

<p><em>This study aims to: increase a deeper understanding of the value of tattwa education in Tutur Parakriya. This data is obtained using a method, and this method must also be precise so that the data obtained can be accurate and support the research results. This type of research is qualitative because it is a text research or library research whose primary data source is Tutur Parakriya which has been transcribed into text / text form. Literature study and interviews are used as data collection methods and then descriptive qualitative data processing is performed. As far as researchers know, no one has researched about this papyrus, so it is only based on text / text transcripts. This research uses the concept foundation to describe the problems to be discussed, and as a scalpel uses the theory of meaning and hermeneutic theory.</em><em> </em><em>The results of Tutur Parakriya's research contain the value of tattwa education, that is advice or advice to teach Hindus to be able to get the perfection of birth and mind.</em></p>


2017 ◽  
Vol 3 (1) ◽  
pp. 87
Author(s):  
Achmad Anwar Abidin

<p>Financing a good management is one key to the success of an educational institution to promote or increase quality. In this study, the focus of the problem is how the management of financing available to the private universities in Surabaya medium in order to improve its quality. The method used is qualitative descriptive with the presence of the researcher as an instrument of research conducted interviews to informants as a source of primary data and documents as well as supporting books as a secondary data source. Management Funding education is one of the factors that determine the quality improvement due to the financial management that is transparent and accountable will give rise to the belief of stakehoulder and it will be the motivation of each academicians Tri Dharma College in Private colleges medium in Surabaya to conduct quality improvement in their respective fields.</p>


Author(s):  
Neri Fajarwati

The existence of the village government lately has not been able to function properly. One factor is that the capacity of the village apparatus is inadequate and the skills possessed are still very limited. Minimal education and training to improve the ability of village officials is the root of the problem. This study uses descriptive qualitative methods and the approach used in this study is a qualitative approach. The purpose of writing this article is to find out the things, efforts and constraints of developing the capacity of the current village apparatus. The problem of limited budget is an obstacle in improving the quality of village officials. The lack of a budget has had an effect on programs and activities in the context of developing the capacity of village apparatus that cannot be realized. The steps that can be used are, capacity building through training for orderly village administration, manuscripts and management of official letters, village government accountability reports, Compilation of Village Expenditure Budget, Village Fund Allocation Management and Village Wealth Management and Management of Village Owned Enterprises. The need for cooperation and attention between the Central Government and the Regional Government to conduct training on an ongoing basis, especially in the village of Cibodas    


2021 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Mesi Fitriani ◽  
Syaparuddin Syaparuddin ◽  
Jaya Kusuma Edy

The purpose of this study was conducted to determine (1) the development of tourists to the Taman Rimba zoo in Jambi Province (2) to analyze the factors that influence tourist attraction, facilities, accessibility, and service quality on the interest in visiting tourists' return visits. Methods of data collection through observation and distribution of questionnaires to respondents. The data source used is primary data obtained directly from the distribution of questionnaires as many as 157 with 5 question items each. The software used in this research examiner is Statistical Package for The Social Sciences (SPSS). The results of the analysis of this study indicate that simultaneously or together the attractiveness and facilities have a significant or positive effect on the interest in visiting tourists' return visits. Meanwhile, accessibility and service quality has a negative effect on the interest in returning tourists. Partially the average attractiveness, facilities, accessibility, and service quality have a positive or significant effect on the interest in revisiting tourists. Keywords: Tourist attraction, Facilities, Accessibility, Service quality, Interest of return tourists.


Author(s):  
Rizka Rizka

This study aims to analyze the strategy carried out and analyze the problems in determining the strategy as an effort to increase local revenue during the New Normal Pandemic Covid 19. The object of this research is the strategy for increasing local tax revenues and levies prepared by the Banda Aceh City Government. Meanwhile, the subjects in this study are the Head of the BPKK Office, the Secretary of the BPKK, the Head of Billing, the Head of Data Collection, and the Head of Accounting who are divided into duties and obligations to participate in developing strategies for increasing regional revenues. This research is a descriptive study, while the approach is a qualitative approach. Data collection was carried out in two ways, namely library data collection and field data collection. The results showed that; (1) Problems that exist in Pemko Banda Aceh are fiscal dependence on the Central Government, not optimal exploration of regional potential, inefficient performance of regional financial management and weak systems and socialization. (2) The strategy adopted by Pemko Banda Aceh is to implement intensification and extensification efforts. (3) Problems faced in realizing the strategy for increasing regional revenue include unattainable organizational goals, lack of coordination with other parties, weak supervision including instruments, lack of use of information technology, and limited quality of human resources.


2020 ◽  
Vol 9 (2) ◽  
pp. 191
Author(s):  
Ismet Sulila

Therefore, this study aims at examining the realization of the allocation of village fund, income per capita, and what factors determine the effectiveness of the implementation of village fund allocation policies in Gorontalo District. The complexity of implementing village fund policies requires caution in empirical studies in the field. Therefore the research approach uses qualitative methods. The data source in this study was primary data, which was conducted using a matrix of problem-based interview guidelines. Further, the data analysis techniques used consisted of data collection, data display, data condensation and verifying drawing conclusions. Data obtained in the field show that the allocation of village fund continues to increase. The impact of an increase in the allocation of village fund to the level of development in the village can be seen through per capita income in the last five years that has increased. Furthermore, the results of empirical studies in the field show that there are five important factors that determine the effectiveness of the implementation of village fund policies in Gorontalo District, namely 1) Participation, 2) communication, 3) resources, 4) attitude of implementers 5) organizational structure of implementers, 6) environment.


2021 ◽  
Vol 921 (1) ◽  
pp. 012001
Author(s):  
Andriana ◽  
Sudarno ◽  
A N Utami ◽  
A B Susanto ◽  
Kurniaty

Abstract accountability are characteristics of Good Governance. Accountability are very important in managing an entity, especially for entities that carry out the mandate of the people and manage public funds such as BUMDes. BUMDes that have the mandate of capital, have large roles and duties, BUMDes must be able to account for and report the results of their financial management as a form of accountability to the government and society. This study aims to determine how the financial management of BUMDes To analyze the level of accountability of BUMDes Mekar Lestari’s financial management in 2019. This type of research is a qualitative research using descriptive analysis. The data collection methods used were interview and documentation techniques. The results showed that: The financial management of BUMDes Mekar Lestari consists of planning, implementation, administration, reporting and accountability and supervision stages. Some indicators for the financial management accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and Banyuwangi Governor Regulation No. 17 of 2019


Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti

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.


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