scholarly journals Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat

2020 ◽  
Vol 12 (1) ◽  
pp. 23-46
Author(s):  
Puji Astuti Rahayu ◽  
Sylvia Fettry ◽  
Monica Paramita
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Integrated System ◽  
Regional Government ◽  
Government Budget ◽  
Financial Reports ◽  
Government Work ◽  
Fiscal Balance ◽  
Local Government Budget

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from  Report of Audit Findings and interviews with related parties

scholarly journals PERLUASAN KEWENANGAN BPK DALAM MENGAWASI KEUANGAN NEGARA DI LINGKUP PEMERINTAHAN DAERAH

2020 ◽  
Vol 6 (2) ◽  
pp. 324-342
Author(s):  
Dani Habibi ◽  
Ian Aji Hermawan
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
State Intervention ◽  
Final Report ◽  
Regional Government ◽  
State Budget ◽  
Financial Reports ◽  
The Republic ◽  
Local Government Budget

State budget management is tightly related to how the existing state law regulates fiscal relationship between the central government and the regional-local governments.  The authority granted to regional-local government to manage their own budgeting more or less autonomously in practice results in mismanagement, misuse of available financial resources and even corruption.  Unfettered and unchecked financial leakage at the regional government level may and have resulted in failure to realize and implement projects much needed by society.  In light of this situation, a justified need arise for state intervention to monitor-control planning and realization of regional-local government budget. The author proposed the expansion of the Audit Board of the Republic Indonesia’s authority. They should not passively wait for financial reports to be submitted but actively assist regional-local government in planning their own budget, monitor the spending and realization of it and lastly, provide assistance in drafting the final report. 

Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah

2015 ◽  
Vol 2 (1) ◽  
pp. 51-61
Author(s):  
Beta Asteria
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Multiple Regressions ◽  
Independent Variables ◽  
Central Java ◽  
Directorate General ◽  
Fiscal Balance ◽  
Research Findings ◽  
Local Government Budget ◽  
The Impact

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt

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.

Task-based budget as a method of local government financial management

2021 ◽  
Vol 28 (2) ◽  
pp. 40-49
Author(s):  
Jacek Stasiak
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Performance Indicators ◽  
Financial Management ◽  
Central Government ◽  
New Method ◽  
Government Budget ◽  
Finance Management

The aim of this article is to present task-based budgeting as a new method of public finance management: from the central budget to the budgets of the lowest level. Particular attention was paid to the aims and objectives of the budget, as well as to its performance indicators. The publication is theoretical in nature and deals with the analysis of targeted budgeting with regard to public finance, especially in the context of the central government budget.

scholarly journals Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Government Budget ◽  
Regional Performance ◽  
The Government ◽  
The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

scholarly journals The role of specific allocation fund on the local government budget timeliness

2020 ◽  
Vol 5 (03) ◽  
pp. 117
Author(s):  
Provita Wijayanti ◽  
Dwi Ria Latifa
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Local Governments ◽  
Central Government ◽  
Negative Impact ◽  
Government Budget ◽  
Management Board ◽  
Central Java ◽  
Local Government Budget

Local government budget (APBD) is the annual financial planning of the local government in Indonesia that requires consent from the Regional House of Representatives (DPRD) and is determined by regional regulation. One of the budgets is a fiscal balance which includes a revenue-sharing Fund (DBH), a general allocation fund (DAU), and a specific allocation fund (DAK). This study aims to analyze the role of funds allocation from the central government on the promptness of APBD establishment. The populations of this research were local governments in Central Java in periods 2014-2017. The data were obtained from the audit board (BPK) office and regional financial and asset management board (BPKAD) office in Central Java. This study is analyzed by logistic regression. The outcomes of this study indicated that DAK has a significant positive effect on the promptness of APBD establishment, whereas DAU and DBH have an insignificant negative impact.

scholarly journals HANDLING COVID-19 THROUGH ACCELERATING THE LOCAL GOVERNMENT BUDGET (Policy Implementation Study About Acceleration Local government budget)

2020 ◽  
pp. 43-49
Author(s):  
Jeksi Siokain ◽  
Roos Widjajani
Keyword(s):  
Local Government ◽  
Policy Implementation ◽  
Central Government ◽  
City Government ◽  
Government Budget ◽  
Regional Finance ◽  
The Third ◽  
Regional Budget ◽  
Public Policy Implementation ◽  
Local Government Budget

Covid-19 causes health, economic and social problems throughout the world, including Indonesia and Malang City, in particular, therefore regional financial policies are needed as an effort to overcome them. This study aims to analyze and describe the acceleration of Malang City Budget adjustment in 2020 in the framework of handling Covid-19, as well as the driving and inhibiting factors, by referring to the theory of public policy implementation and the concept of regional finance. This research uses a descriptive qualitative approach. Data from observations, interviews, and documentation were analyzed through the condensation stage, presentation, and drawing conclusions or verification. The results showed that the first and second APBD (Regional Budget) adjustments were made before central government instructions. The third stage of adjustment is a continuation of the previous two stages. The first stage adjustment results in IDR. 2,150,000,000, -. The second stage generates IDR. 83,900,000.00, which is reallocated for social assistance in the amount of IDR.26,244,000,000, - the provision of health equipment and facilities for IDR. 26,900,000, and a reserve fund of IDR.30,756,000,000. The third phase of APBD adjustments resulted in IDR.210,720,000,000. This figure also shows the Malang City APBD deficit. Policies have been implemented successfully and quickly according to the provisions because the implementers, namely TAPD (Local Government Budget Team), have adequate understanding, attitude, and speed in coordinating and managing budgets. The availability of a budget that is not prepared by the community to face the new standard era is challenging in adjusting the APBD. Recommended that the Malang City Government form a special team to conduct studies and design concrete productive programs and encourage Malang City Budget in the pandemic and post-pandemic era to reduce dependency, as well as prepare human Resources.

scholarly journals A Conceptual Framework on the Financial Statement Disclosure in Indonesia Local Government

2020 ◽  
Vol 12 (3(J)) ◽  
pp. 65-69
Author(s):  
Oktavia Nurlianto ◽  
Khoirul Aswar
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Statement ◽  
Government Budget ◽  
Financial Reports ◽  
First Semester ◽  
Factors Influencing ◽  
Local Government Budget ◽  
And Training

This research begins with the problem of the Indonesian Minister of Finance recognizing cities and districts in Indonesia have a low level of compliance regarding financial reports and the Supreme Audit Board (BPK) has published a report that highlights compliance issues in the local government of Indonesia based on the Summary of First Semester Examination Results in 2019 there is a problem of the level of compliance of local government related to the disclosure of financial statements in Indonesia. The purpose of this study was to determine the factors influencing the degree of mandatory disclosure to local governments in Java and Sumatra Islands. This study has three objectives namely to find out the number of local parliamentarians, local government budget spending, existence of an assistance and training program for disclosure financial statement. Therefore, this research contributes to provide an illustration for local governments in measuring financial statement disclosures.

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

Correlations Analysis of Airport Sustainability and Local Government Budget

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
M Ikhsan Setiawan ◽  
◽  
Iswachyu Dhaniarti ◽  
Cholil Hasyim ◽  
Wahyu Mahendra T Atmaja ◽  
...  
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Local Government Budget
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