ANALISIS ATAS KEMANDIRIAN PEMDA DALAM MENGELOLA KEUANGANNYA

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 93-106
Author(s):  
Prayudi Nugroho
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Research Finding ◽  
Local Revenue

This research aims at examining the Indonesia's local government autonomy in financial management. Based on 2006 – 2014 data, this research finding shows that autonomy ratio is still very low although there was increasing growth in local revenue. 

ANALISIS ATAS KAPASITAS KEUANGAN PEMDA UNTUK MEMPERTAHANKAN KESINAMBUNGAN PENYELENGGARAAN LAYANAN PUBLIK

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 55-76
Author(s):  
Prayudi Nugroho
Keyword(s):  
Local Government ◽  
Research Finding ◽  
Public Services ◽  
Capital Expenditure ◽  
Financial Capacity ◽  
Local Revenue

This research aims at examining the Indonesia's local government financial capacity to maintain sustainable government finances for encouraging public services. Based on 2006 – 2014 data, this research finding shows that sustainable local government financial capacity for encouraging public services is still low. It is because the majority of capital expenditure still depended on general allocation fund, not on local revenue, although there was increasing growth in local revenue. 

scholarly journals Evaluasi pelaksanaan sistem dan prosedur penerimaan kas pada Badan Pengelola Pajak dan Restribusi Daerah Kabupaten Minahasa Selatan

2019 ◽  
Vol 1 (2) ◽  
pp. 112
Author(s):  
Marshela Pinly Kapoh ◽  
Herman Karamoy ◽  
Harijanto Sabijono
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Government Agencies ◽  
New Paradigm ◽  
Autonomous Region ◽  
Management Agency ◽  
Local Revenue ◽  
Tax Levies ◽  
Constitutional System

One of which can be used as a source of local revenue is cash receipts in government agencies such as offices, other government agencies. As an autonomous region, a new paradigm has emerged in the Indonesian constitutional system which has implications for the implementarion of local government. The purpose of this study was to evaluate the implementation of the system and procedure for cash receipts at the regional tax and levies management agency in the Minahasa Regency. Based on the results of research that the implementation of system and procedures for cash receipts in the Agency for the management of tax and levies in the southern Minahasa regency is in accordance with Permendagri 59 of 2007. System and procedures for local tax and levies include registration, verification, printing, signing of tax invoice, stipulation, issuance, depositing, recording, and filling of tax documents to taxplayes or tax levies. Based on research in the field that the system and procedures for regional financial management contained in Permendagri 59 of 2007, especially in the southern Minahasa regency tax and levies management agency, have been carried out well, it is clear that overall the procedures for receiving cash from authorized officials. In accordance with the result of the study, it can be concluded several things including: the system and procedures for cash receipts blank letter of deposit (BLD) is one ot the very important documents udes in recording cash receipts at the local tax and levies management body in South Minahasa Regency.

scholarly journals MANAJEMEN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN

2020 ◽  
Vol 9 (3) ◽  
pp. 1049
Author(s):  
I Kadek Arta Wijaya Santosa ◽  
Gede Mertha Sudiartha
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Participant Observation ◽  
Government Performance ◽  
Local Revenue ◽  
Investment Financing ◽  
Analysis Technique ◽  
Interview Methods ◽  
The Difference

This study aims to find out and analyze how regional financial management and comparison between budget and realization of the performance of local governments in Tabanan Regency. This research was conducted in the local government of Tabanan Regency. Data collection using interview methods and non-participant observation with the analysis technique used is descriptive qualitative. The results showed that local government financial management in Tabanan Regency had referred to Permendagri No. 13 of 2006 and local government performance reports in the last five years, if on average the Tabanan regency government has received the title B, even though in 2014 and 2015 it received the SAKIP score with the title C. Comparison between the budget and the realization of local revenue to the performance of local governments in Tabanan Regency shows that if the budget is greater than the realization caused by several components in the year and vice versa, if the budget is smaller than the realization where the difference can be sources of SiLPA for investment financing in the APBD. Regional expenditure in the last five years shows that the realization is smaller than the budget which is a source of SiLPA and has been efficient. Keywords: regional financial management, budgeting and realization, local government performance

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI SULUT SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Karina H. Sondakh ◽  
Debby Ch. Rotinsulu ◽  
Tri Oldy Rotinsulu
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Management Board ◽  
Local Revenue ◽  
North Sulawesi ◽  
Financial Ratio Analysis

ABSTRAK Kinerja keuangan Pemerintah Daerah bertujuan untuk mendukung program-program Pemerintah Daerah, salah satunya yaitu untuk mendukung terlaksananya Pertumbuhan Ekonomi. Salah satu alat untuk menganalisis kinerja pemerintah daerah dalam mengelola keuangan daerahnya adalah dengan melakukan analisis rasio keuangan terhadap APBD yang telah ditetapkan dan dilaksanakannya. Analisis rasio keuangan indikator-indikatornya antara lain Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas.Sehingga dengan dilakukannya penelitian ini diharapkan dapat diketahui rasio apa dalam Pengelolaan Keuangan Pemerintah Provinsi Sulut yang paling berperan dan berpengaruh dalam terlaksananya Pertumbuhan Ekonomi dengan mengambil tempat pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara.Dalam penelitian ini digunakan metode Analisa Linier Berganda dimana Pertumbuhan Ekonomi sebagai variabel dependen dan digunakan tiga variabel independen yakni Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas. Dengan menggunakan data LRA yang diambil pada Badan Pengelola Keuangan Dan Aset Daerah dan data PDRB pada situs Badan Pusat Statistik Provinsi Sulawesi Utara. Kata kunci : Kinerja Keuangan, Kemandirian, Efektivitas Dan Efisiensi, Aktivitas, Pertumbuhan Ekonomi ABSTRACT The financial performance of Local Government aims to support the programs of Local Government, one of which is to support the implementation of Economic Growth. One tool to analyze the performance of local governments in managing their regional finances is to conduct financial ratio analysis of APBD that has been established and implemented. Financial ratio analysis of the indicators include Independence Ratio, Effectiveness Ratio and Efficiency of local revenue and Activity Ratio.So that with this research is expected to know what ratio in Financial Management of Government of North Sulawesi Province which play the most role and influential in the implementation of Economic Growth by taking place at Financial Management Board And Asset Region of North Sulawesi Province.In this study used the method of Multiple Linear Analysis where Economic Growth as a dependent variable and used three independent variables namely Ratio Independence, Effectiveness Ratio and Efficiency of local revenue and Ratio Activity. By using LRA data taken at the Regional Finance and Asset Management Board and GDP data on the Central Bureau of Statistics of North Sulawesi. Keywords: Financial Performance, Independence, Effectiveness And Efficiency, Activity, Economic Growth

An Empirical Study of the Financial Mismanagement of Internally Generated Revenue in Ife South Local Government of Osun State, Nigeria

Think India ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 29-38
Author(s):  
Adeola Ajayi
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Town Planning ◽  
Primary Data ◽  
Revenue Generation ◽  
Secondary Sources ◽  
The Poor ◽  
Local Government Level ◽  
Government Level ◽  
Descriptive Statistical Analysis

This study focused on financial mismanagement of Internally Generated Revenue (IGR) in Ife South Local Government. It also identified viable sources of revenue in the local government and examined problems militating against effective collection of revenue. This study was necessitated by the need to ensure increased revenue generation in Ife South local government of Osun State, Nigeria. Primary and secondary sources of data were utilized for the study. The primary data were collected through structured questionnaires. Respondents were selected from career officers in GL. 03-16 in departments and units of finance and supplies, administration, primary healthcare, agriculture, town planning and estate valuation of the local government, thus 180 respondents were sampled representing 29.31% of 614 staff strength of these departments and units of the local government. The questionnaires were administered using descriptive statistical analysis such as frequency and percentage value. The study revealed that there are many viable and non-viable sources of revenue in Ife South local government, the myriad of problems militating against effective collection of the revenue and the poor financial management of internally generated revenue which aptly explains why the local government could not be developed. The study concluded that the share of local government from the statutory allocation be increased, routine auditing and post-auditing from the supervising ministry should be encouraged at the local government level and that the local government should also intensify her effort on increase revenue generation in order to withstand the challenges posed by the current global economic crisis.

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 KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

scholarly journals Analisis Pengelolaan Dana Kapitasi JKN Pada Fasilitas Kesehatan Tingkat Pertama (FKTP) Di Kota Bitung

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Imanuel Christian Undap ◽  
Lintje Kalangi ◽  
Hendrik Manossoh
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Exploratory Research ◽  
Validity And Reliability ◽  
Local Revenue ◽  
Problems And Solutions ◽  
Data Validity

Abstract. National Health Insurance (JKN) program in Indonesia was commenced in early 2014. JKN is organized by BPJS as regulated by law. To implement this, JKN Health Facilities role of First Instance (FKTP) belonging to the local government is, thus, very important. As compensation for this implementation, FKTP will then be paid by BPJS, known as capitation funds. Capitation Fund Financial Management in Bitung Municipality FKTP have encountered many problems implying  the provision of health services.The purpose of this study is to analyze the financial management of local revenue capitation funds of JKN FKTP Bitung Government Municipality, including to identify the problems  and solutions. JKN capitation funds are received from BPJS routinely and regularly received by FKTP. However, it is its management experiencing problems. This study is a qualitative exploratory research. The qualitative data were obtained by interviews, observation and documentation study, including a focus group discussion (FGD). Data validity and reliability were examined by triangulation. Data were then analysed by thematic analysis and interpreted to draw conclusions.The results show that the capitation fund management of JKN FKTP Bitung Government Municipality has not followed yet the regulation Therefore, the implications for the health service FKTP is not maximized for public. Other consequences that occur due to the condition of financial management according to regulations, has led to the very low capitation budget absorption of its programs and activities. Keywords:  National Insurance Health (JKN), FKTP , Capitation Fund Abstrak. Jaminan Kesehatan Nasional (JKN) di Indonesia mulai berlaku pada tahun 2014 dan sesuai amanat undang – undang penyelenggara JKN adalah BPJS. Dalam pelaksanaan JKN ini peran Fasitas Kesehatan Tingkat Pertama (FKTP) milik pemerintah daerah sangat penting. Sebagai kompensasi dari pelaksanaan ini maka FKTP akan mendapatakan pembayaran dari BPJS yang dikenal dengan dana kapitasi. Pengelolaan Keuangan Dana Kapitasi di FKTP Pemerintah Kota Bitung menemui banyak hambatan yang berimplikasi pada penyerapan anggaran kegiatan FKTP dan penyediaan jasa pelayanan kesehatan oleh FKTP.Tujuan Penelitian ini untuk menganalisis pengelolaan keuangan pendapatan daerah dana kapitasi JKN FKTP Pemerintah Kota Bitung serta mengidentifikasi permasalahan yang terjadi dan solusi yang dapat diambil. Dana kapitasi JKN yang diterima dari BPJS secara rutin dan teratur diterima oleh FKTP akan tetapi dalam pengelolaannya ternyata mengalami kendala.Penelitian ini menggunakan metode analisis kualitatif eksploratif. Data kualitatif diperoleh dengan wawancara , observasi dan studi dokumentasi juga dengan focus group discussion (FGD) .Validitas dan reliabilitas data ditentukan dengan trianggulasi data untuk kemudian data yang diperoleh dilakukan analisa secara tematik serta intepretasi dalam rangka  penarikan kesimpulan.Hasil penelitian menunjukan penganggaran dana kapitasi JKN oleh FKTP dilakukan dan tersentralisasi di Dinas Kesehatan sementara pelaksanaan pengelolaan  dana kapitasi JKN FKTP Pemerintah Kota Bitung belum mengikuti regulasi yang mengatur, sehingga berimplikasi pada tidak maksimalnya pelayanan kesehatan FKTP pada masyarakat . Akibat lain yang terjadi karena kondisi pengelolaan keuangan yang tidak sesuai regulasi menyebabkan program dan kegiatan yang bersumber dari dana kapitasi JKN ini  penyerapan anggaran sangat rendah. Kata Kunci : Jaminan Kesehatan Nasional (JKN) , FKTP, Dana Kapitasi

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