The Direct Expenditures: Impact of Local Revenue and Special Allocation Fund

2021 ◽  
Vol 1 (2) ◽  
pp. 11
Author(s):  
Sri Dewi Anggadini ◽  
Riza Azasul Azrin ◽  
Egi Fahrana ◽  
Ari Bramasto
Keyword(s):  
Financial Management ◽  
City Government ◽  
West Java ◽  
Financial Reports ◽  
Local Revenue ◽  
Accountability System ◽  
Analysis Technique ◽  
Verification Methods ◽  
The Government ◽  
Positive Effect

The strengthening of demands for a good financial management and accountability system encourages the government to improve performance in financial management in order to produce good and transparent financial reports. The purpose of this study was to determine the effect of local revenue and Special Allocation Funds on Direct Expenditures for City Government in West Java Province for the 2015-2019 period. The method used is descriptive and verification methods with a quantitative approach. The analysis samples in this research are 5 City Government Financial Reports in West Java Province for 5 periods. The data analysis technique used in this study is the Statistical Package for the Social Sciences (SPSS) using the IBM SPSS Statistics 20 software. The results show that local revenue has a positive effect on Direct Expenditures and Special Allocation Funds have a positive effect on Direct Expenditures in City Government. In West Java Province for the period 2015-2019.

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENGELOLAAN KEUANGAN DAERAH DI KOTA BITUNG

2019 ◽  
Vol 19 (8) ◽  
Author(s):  
Erick Ricky Tambun ◽  
Rosalina A.M Koleangan ◽  
Vekie A. Rumate
Keyword(s):  
Financial Management ◽  
Management System ◽  
City Government ◽  
Research System ◽  
Slowing Down ◽  
Second Amendment ◽  
Analysis Technique ◽  
Financial Management System ◽  
The Government ◽  
The City

ABSTRAKTujuan penelitian ialah bagaimana Sistem  dan Prosedur Pengelolaan Keuangan Daerah di Kota Bitung sudah dilaksanakan sesuai Peraturan Menteri Dalam Negeri Nomor  13  tahun  2006  tentang Pedoman Pengelolaan Keuangan Daerah sebagaimana yang telah diubah dengan Permendagri No. 59 Tahun2007 dan Permendagri No. 21 Tahun 2011 tentang perubahan kedua atas permendagri no 13 Tahun 2006. Bagaimana hambatan  pelaksanaan Sistem dan Prosedur Pengelolaan Keuangan Daerah di Kota Bitung. Teknik analisis yang digunakan adalah Data yang dikumpulkan selanjutnya diolah dan kemudian dianalisis secara Deskriptif dengan menggunakan analisis data komparatif. Hasil penelitian  Sistem dan prosedur pengelolaan keuangan daerah pada Pemerintah Kota Bitung, khususnya penatausahaan penerimaan, penatausahaan pengeluaran dan penatausahaan pertanggungjawaban, dokumen-dokumen yang digunakan serta batas waktu pengajuan SPP, penerbitan SPM, penerbitan SP2D, penolakan penerbitan SPM, penolakan penerbitan SP2D serta penyampaian laporan pertanggungjawaban (SPJ) dilaksanakan oleh Pemerintah Kota Bitung. Sistem dan prosedur penatausahaan pengeluaran tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 sebagaimana yang telah diubah dengan Permendagri No. 59 Tahun 2007 belum sepenuhnya dilaksanakan pada Pemerintah Kota Bitung. Kurangnya pengetahuan dan pemahaman tentang penatausahaan pengeluaran yaitu prosedur, dokumen yang digunakan dan batas waktu penerbitan SPM, dan SP2D oleh Pejabat Pengelola Keuangan, mengakibatkan proses penerbitan SP2D terlambat sehingga memperlambat juga proses pencairan dana. Kata Kunci : Sistem  dan Prosedur Pengelolaan Keuangan Daerah ABSTRACT The research objective is how the Regional Financial Management System and Procedure in Bitung City has been carried out in accordance with Minister of Home Affairs Regulation No. 13 of 2006 concerning Guidelines for Regional Financial Management as amended by Permendagri No. 59 of 2007 and Permendagri No. 21 of 2011 concerning the second amendment to Permendagri no 13 of 2006. What are the obstacles to the implementation of the Regional Financial Management System and Procedure in Bitung City. The analysis technique used is the data collected then processed and then analyzed descriptively using comparative data analysis. The results of the research system and procedures for regional financial management in the Bitung City Government, especially administration of revenues, administration of expenses and administration of accountability, documents used and deadlines for submission of SPP, issuance of SPM, issuance of SP2D, rejection of SPM issuance, refusal of SP2D issuance and submission of reports accountability (SPJ) carried out by the Government of the City of Bitung. The system and procedures for expenditure administration are not in accordance with Minister of Home Affairs Regulation No. 13 of 2006 as amended by Permendagri No. 59 of 2007 has not been fully implemented in the City Government of Bitung. Lack of knowledge and understanding of expenditure administration, namely procedures, documents used and the deadline for issuing SPM, and SP2D by Financial Management Officers, resulted in the issuance process of SP2D being too late, thus slowing down the process of disbursement of funds. Keywords: Regional Financial Management System and Procedure

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISKEUDES DALAM

2020 ◽  
Vol 10 (1) ◽  
pp. 37-52
Author(s):  
Anak Agung Ayu Erna Trisnadewi ◽  
Anak Agung Bagus Amlayasa
Keyword(s):  
Financial Management ◽  
User Involvement ◽  
Top Management ◽  
User Engagement ◽  
Management Support ◽  
Financial Reports ◽  
Top Management Support ◽  
Analysis Technique ◽  
The Government ◽  
Sample Method

This study aims to determine the factors that influence the performance of SISKEUDES in improving the quality of the Village Fund's financial statements. Village financial management has become very important as part of the accountability of village funds given by the government and is increasing every year. The SISKEUDES application is used to facilitate the administration of village fund financial reports. The application of the SISKEUDES application will accelerate the completion of financial reports of village funds accurately and on time. The population in this study was all villages totaling 8 villages in Gianyar Regency who received village funds. The sample is determined by the saturated or census sample method. The data analysis technique uses Smart-PLS 3.0. The results showed that: user involvement had a positive and significant effect on the performance of the SISKEUDES; the education and training program has a negative and not significant effect on the performance of the SISKEUDES; top management support has a negative and significant effect on the performance of the  SISKEUDES. Key words:  Siskeudes Performance, User Engagement, Training Programs, Top Management Support

scholarly journals PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN SERTA MOTIVASI TERHADAP KINERJA GURU DI SMAN 1 DAN SMAN 68 JAKARTA PUSAT

2019 ◽  
Vol 2 (2) ◽  
pp. 438
Author(s):  
Hadijah Sanadi
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Financial Management ◽  
Teacher Performance ◽  
Research Approach ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Positive Effect ◽  
Dominant Influence

This study aims to understand accountability and improve financial management as well as partial and simultaneous motivation for teacher performance in SMAN 1 dan SMAN 68 Jakarta. The research approach is a quantitative and associative quantitative approach. Data obtained using a questionnaire. The population is 82 teachers of SMAN 1 and SMAN 68, Central Jakarta, using saturated sample techniques. Data analysis technique is statistical analysis of multiple linear regression. The results of the study, partially the accountability variable has a positive effect on teacher performance. Transparency variable does not significantly influence teacher performance. The motivation variable partially has a significant effect on performance. Simultaneously the accountability, transparency and motivation variables significantly influence teacher performance. The ability of accountability, transparency, and motivation to explain changes in teacher performance is 58.4%. Among the three variables that most dominant influence teacher performance is motivation, thus motivation is very helpful for teachers in improving their performance.

scholarly journals ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
La Ode Abdul Wahab ◽  
Siti Rofingatun ◽  
Balthazar Kreuta
Keyword(s):  
Financial Management ◽  
Fiscal Decentralization ◽  
Collection Efficiency ◽  
Fiscal Year ◽  
Financial Capacity ◽  
Local Revenue ◽  
Fund Balance ◽  
Revenue Collection ◽  
The Government ◽  
Top 40

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

scholarly journals Pengenalan Manajemen Keuangan Sederhana Pada UMKM Bank Sampah Lestari 25, Kota Serang

2021 ◽  
Vol 1 (2) ◽  
pp. 40-61
Author(s):  
Ranila Suciati ◽  
Zackharia Rialmi ◽  
Siti Hidayati ◽  
Ranti Nugraheni
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Investment Risk ◽  
Community Group ◽  
Financial Reports ◽  
Economic Problems ◽  
The Future ◽  
The Government ◽  
Waste Bank ◽  
Financial Transactions

Bank Sampah Lestari 25 is a community group in Serang City that carries out business activities to utilize waste to be managed with a system of refuse, reduce, and recycle. This effort is certainly a form of public concern in helping the government improve environmental cleanliness. In addition, of course, you will get income to improve people's welfare and advance the economic structure. The absence of financial management carried out at Bank Sampah Lestari 25 makes the performance of this waste bank not optimal. Financial management is an action to achieve financial goals in the future. Financial management includes personal financial management, family financial management, and company financial management. Financial management is an important part of overcoming economic problems, whether individuals, families, or companies. The objectives of financial management in general are to achieve certain target funds in the future, protect and increase wealth owned, regulate cash flow (income and expenditure of money), and carry out risk management and manage investment risk properly and manage debt and credit. From the results of the implementation of community service activities in the form of financial management literacy, training on recording financial transactions, and preparing simple financial reports, the benefits were very much felt. From ignorance of financial management and irregularity in managing finances to understanding and being able to carry out more regular financial management. Abstrak Bank Sampah Lestari 25 adalah kelompok masyarakat di Kota Serang yang melakukan kegiatan usaha memanfaatkan sampah untuk dikelola dengan sistem refuse, reduce, dan recycle. Usaha ini tentunya sebagai bentuk kepedulian masyarakat dalam membantu pemerintah meningkatkan kebersihan lingkungan. Selain itu tentunya mendapatan penghasilan guna meningkatkan kesejahteraan masyarakat dan memajukan struktur ekonomi. Belum adanya manajemen keuangan yang dilakukan pada Bank Sampah Lestari 25 menjadikan kinerja bank sampah ini tidak maksimal.  Manajemen keuangan merupakan sebuah tindakan untuk mencapai tujuan-tujuan keuangan di masa yang akan datang. Manajemen keuangan meliputi manajemen keuangan pribadi, manajemen keuangan keluarga, dan manajemen keuangan perusahaan. Manajemen keuangan merupakan bagian penting dalam mengatasi masalah ekonomi, baik individu, keluarga, maupun perusahaan. Tujuan manajemen keuangan secara umum adalah mencapai target dana tertentu di masa yang akan dating, melindungi dan meningkatkan kekayaan yang dimiliki, mengatur arus kas (pemasukan dan pengeluaran uang), dan melakukan manajemen risiko dan mengatur risiko investasi dengan baik serta mengelola utang piutang. Dari hasil pelaksanaan kegiatan pengabdian kepada masyarakat dalam bentuk literasi manajemen keuangan, pelatihan pencatatan transaksi keuangan, dan penyusunan laporan keuangan sederhana memang sangat dirasakan manfaatnya. Dari ketidaktahuan mengenai manajemen keuangan dan ketidakteraturan mengelola keuangan menjadi mengerti dan mampu melakukan pengelolaan keuangan yang lebih teratur. Kata Kunci: manajemen keuangan; bank sampah; UMKM

scholarly journals Determinants Factors of Crafters Performance of SME’s at Tapis, Province of Lampung

2021 ◽  
Vol 8 (1) ◽  
pp. 10
Author(s):  
Mieke Rahayu ◽  
Betty Magdalena
Keyword(s):  
Structural Equation ◽  
Organizational Characteristics ◽  
Equation Modeling ◽  
Work Culture ◽  
Innovation Capability ◽  
Managerial Ability ◽  
Analysis Technique ◽  
Verification Methods ◽  
And Performance ◽  
Positive Effect

This study aims to analyze and prove empirically the influence of managerial ability, work culture, organizational characteristics both partially and simultaneously on the innovation capability and performance of crafters at Tapis SMEs in Lampung Province. The research methods in this research are descriptive and verification methods. The population was 1,302 Tapis crafter in Lampung Province and a sample of 305 and as owner crafters as respondents, with questionnaires as data collection techniques, and data analysis technique was Structural Equation Modeling (SEM), using Lisrel 8.70. The results showed that partially or simultaneously, managerial ability, work culture, and organizational characteristics had a positive and significant influence on the capability of innovation. The results of this study also showed a positive effect of managerial ability, work culture, and innovation capabilities on the performance of crafters at Tapis SMEs in Lampung Province. Innovation capability can act as an intervening variable that strengthens the influence of managerial ability, organizational culture, and organizational characteristics on the performance of crafters the most dominant work culture influences the performance of craftsmen is 0.356. 

scholarly journals PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH

2020 ◽  
Vol 9 (4) ◽  
pp. 1338
Author(s):  
I Putu Agus Sudarmana ◽  
Gede Mertha Sudiartha
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Local Revenue ◽  
Local Taxes ◽  
Analysis Technique ◽  
Saturated Sample ◽  
The Government ◽  
Sample Method

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 362-371
Author(s):  
Fajar Maulana ◽  
Wida Fadhlia
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Unit Of Analysis ◽  
Independent Variables ◽  
Local Revenue ◽  
Analysis Technique ◽  
Simultaneous Testing ◽  
Aceh Province

This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENYUSUNAN LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAHAN PADA DINAS PARIWISATA KOTA MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuuki Jonas John Assa ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Descriptive Analysis ◽  
City Government ◽  
Planning System ◽  
Government Agencies ◽  
Accountability System ◽  
Performance Reporting ◽  
Performance Accountability ◽  
The Government ◽  
And Performance ◽  
The City

In order to encourage the creation of performance accountability, government agencies need an accountability system so that they can operate efficiently and effectively to realize the transparency of government agencies and maintain public trust in the government, especially the City Government of Manado. This study aims to investigate and describe the System Manado City Government Especially at the Tourism Office. The research method used is descriptive analysis method. The results of this study indicate that the Implementation of the Performance Accountability System of the Manado City Government Agency can improve better transparency where this system is an integration of the planning system, budgeting system, and performance reporting system that is in line with the implementation of the financial accountability system. In this case, each agency, both the leader and the work device, is obliged to record and report on the use of state finances and their suitability with the applicable rules, but in the implementation there are still several obstacles, namely Human Resources that are less understanding and lacking in coordination between providers and trustee / budget users in the institution so that there are differences in the report documents obtained.

Sign in / Sign up

Export Citation Format

Share Document