scholarly journals The Performance of Regional Budget Agency in Implementing Performance-Based Budgeting in Maros District- South Sulawesi

2020 ◽  
Author(s):  
Aslinda ◽  
Muh. Akmal Ibrahim ◽  
Muh. Imadudin Akmal ◽  
Muh, Ikramullah Akmal
Keyword(s):  
South Sulawesi ◽  
Regional Budget

scholarly journals TANTANGAN PENGEMBANGAN KOMPETENSI APARATUR SIPIL NEGARA (ASN) MENUJU "LOW COST TRAINING (LCT)" DALAM MEWUJUDKAN REFORMASI BIROKRASI

2021 ◽  
Vol 9 (2) ◽  
pp. 117-127
Author(s):  
Endang Sri Hidayah ◽  
Muzzaman Almadani ◽  
A.M. Suhriawan
Keyword(s):  
Low Cost ◽  
Provincial Government ◽  
Learning Method ◽  
Competency Development ◽  
Alternative Policy ◽  
South Sulawesi ◽  
Regional Budget ◽  
Fishbone Diagram ◽  
E Learning ◽  
Merit System

ABSTRAK Peran strategis ASN dalam menjalankan tugas pelayanan publik memerlukan manajemen ASN berbasis sistem merit. Di tengah pandemi Covid-19 dan defisit anggaran, disertai besarnya biaya pengembangan kompetensi ASN, jika dihubungkan dengan keterbatasan anggaran, banyak pengembangan kompetensi ASN di Provinsi Sulawesi Selatan yang tidak terlaksana. Penelitian ini bertujuan untuk memberikan alternatif kebijakan pengembangan kompetensi ASN di Provinsi Sulawesi Selatan yang tidak dapat dilaksanakan. Metode penelitian yang digunakan yakni penelitian kualitatif, dimana menekankan pada aspek pemahaman secara mendalam terhadap suatu masalah dan teknik pengumpulan data yang digunakan yaitu, observasi dan dokumentasi. Penelitian ini menggunakan Metode analisis Fishbone Diagram (diagram tulang ikan) yaitu diagram sebab-akibat yang dapat menjadi penyebab lahirnya suatu kebutuhan. Pengembangan kompetensi di daerah belum sepenuhnya terlaksana secara maksimal. Dengan kebutuhan ketersediaan anggaran yang besar (biaya tinggi) dalam pengembangan kompetensi secara klasikal, cenderung jenis pengembangan kompetensi lainnya tidak dapat dilaksanakan. Dari hasil penelitian, alternatif kebijakan yang diberikan terkait pengembangan kompetensi ASN yaitu dengan metode E-learning, metode tersebut merupakan smart solution pada kondisi saat ini, karena pengembangan kompetensi dengan metode E-learning dapat dilaksanakan dengan biaya murah/low cost training (LCT), sehingga ketersediaan anggaran daerah (APBD) tidak menjadi faktor penghambat dan efektif dari segi waktu dan ruang, sehingga perencanaan pelatihan yang telah disusun dalam Analisis kebutuhan pelatihan lingkup Pemerintah Provinsi Sulawesi Selatan dapat dilaksanakan secara berkesinambungan dan terpenuhinya kompetensi ASN sesuai dengan kualifikasi yang diinginkan organisasi serta tentunya menjadi acuan dalam pelaksanaan low cost training sebagai sebuah tantangan untuk diimplementasikan, bukan ‘angan’ semata Kata Kunci: ASN, Reformasi Birokrasi, Pengembangan Kompetensi, Rekomendasi Kebijakan   ABSTRACT The strategic role of ASN in carrying out public service tasks, government tasks and development tasks requires ASN management based on a merit system. In the midst of the Covid-19 pandemic and the budget deficit, accompanied by the large cost of developing ASN competencies, if it is associated with budget constraints, many ASN competency development in South Sulawesi Province has not been implemented. The purpose of this study is to provide an alternative policy for developing ASN competence in South Sulawesi Province which cannot be implemented. The research method used in this study is a qualitative approach, emphasizing the aspect of in-depth understanding of a problem and the data collection techniques used, namely, observation and documentation. This study uses the Fishbone Diagram analysis method (fishbone diagram), which is a cause-and-effect diagram that can be the cause of the birth of a need. Competency development in the regions has not been fully implemented optimally. With the need for a largebudget (high cost) in classical competency development, it is likely that other types of competency development cannot be implemented. From the results of the study, the alternative policy given related to the development of ASN competencies is the E-learning method, this method is a smart solution in current conditions, because competency development with the E-learning method can be carried out at low cost / low cost training (LCT), so that the availability of the regional budget (APBD) does not become an inhibiting factor and is effective in terms of time and space, so that the training planning that has been prepared in the analysis of training needs for the South Sulawesi Provincial Government can be carried out continuously and the competence of ASN is fulfilled in accordance with the qualifications desired by the organization and of course become a reference in the implementation of low cost training as a challenge to be implemented, not just a 'wish' Keywords: ASN, Bureaucratic Reform, Competence Development, Policy Recommendations

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

Using distributed lag models to predict regional budget revenues

2020 ◽  
Vol 19 (6) ◽  
pp. 1154-1172
Author(s):  
Yu.V. Granitsa
Keyword(s):  
Unemployment Rate ◽  
Consumer Price Index ◽  
Mathematical Methods ◽  
Distributed Lag ◽  
Key Indicator ◽  
Distributed Lag Models ◽  
Regional Budget ◽  
The Impact ◽  
Financial Result

Subject. The article addresses projections of regional budget revenues, using distributed lag models. Objectives. The purpose is to review economic and statistical tools that are suitable for the analysis of relationship between the revenues of the regional budget system and regional macroeconomic predictors. Methods. The study draws on statistical, constructive, economic and mathematical methods of analysis. Results. In models with quantitative variables obtained under the Almon method, the significant predictors in the forecasting of regional budget revenues are determined mainly by the balanced financial result, the consumer price index, which characterizes inflation processes in the region, and the unemployment rate being the key indicator of the labor market. Models with quantitative variables obtained through the Koyck transformation are characterized by a wider range of predictors, the composition of which is determined by the peculiarities of economic situation in regions. The two-year forecast provides the average lag obtained during the evaluation of the models. The exception is the impact of unemployment rate, which is characterized as long-term. Conclusions. To generate forecasts of budget parameters, the results of both the Koyck method and the Almon method should be considered, though the former is more promising.

Tax incentives of China’s investments in Zabaykalsky Krai: implementation of behavioral economic models

2020 ◽  
pp. 69-84
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Irina Vitalevna Mezentseva
Keyword(s):  
Behavioral Economics ◽  
Tax Incentives ◽  
Human Mind ◽  
Investment Climate ◽  
Investment Activity ◽  
Investment Projects ◽  
Tax Incentive ◽  
Regional Budget ◽  
Subjective Aspect ◽  
Investment Process

Currently, the Russian regions apply a vast array of tools for regulating the investment process, including tax incentives. Active use of tax preferences is dictated by the fact that in the conditions of regional budget deficit, tax incentives, unlike subsidies, do not require direct budget expenditures for stimulating investment activity. However, the world experience demonstrates that tax incentives do not fall under the group of factors that strongly affect investment decisions. For determining the degree of preference of tax incentives in relation to other measures of regional support, a survey was carried among Chinese investors, who implement investment projects on the territory of Zabaykalsky Krai. The survey was based on a method of hierarchical analysis based on the special matrices by filed in by the investors. The acquired results displayed that out of ten measures of state support, tax incentives hold the eighth place. The calculated coefficient of the significance of tax incentives testifies to the low attractiveness of fiscal stimuli for the Chinese investors. The authora attempted to find the reasons for tax incentive not being in demand. The scientific novelty of this work consists in conducting the analysis of regional legislation that regulates the order of granting investment tax incentives based on the concept of behavioral economics. In the course of application of the provisions of behavioral economics, emphasis was made on the subjective aspect of the mechanism of preferential taxation. The reasonableness of considering such peculiarities of human mind as cognitive inertia and relativity is substantiated with regards to arranging the structure of tax incentives that would allow increasing the importance of tax incentives in formation of investment climate on the territory of Zabaykalsky Krai. The authors make recommendations on increasing the attractiveness of tax incentives among Chinese investors based on the concept of reference point and the effect of loss aversion.

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