scholarly journals ADMINISTRASI KEUANGAN

2019 ◽  
Author(s):  
Meri Kurnia Sari
Keyword(s):  
Local Government ◽  
Regional Government ◽  
Regional Income ◽  
Regional Finance ◽  
Government Organizations ◽  
Equity Funds ◽  
Definition Of

Regional income is all money received through the regional general cash account by adding equity funds that are entitled to the region in one budget year that does not need to be paid back by the region. Regional income is detailed in the affairs of local government, organizations, groups, types, objects and details of revenue objects. The definition of regional finance as contained in the explanation of article 156 paragraph 1 of Law Number 32 of 2004 concerning Regional Government .

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 MANAJEMEN PENGELOLAAN KEUANGAN DAERAH

2018 ◽  
Author(s):  
Kamaluddin
Keyword(s):  
Local Government ◽  
Regional Growth ◽  
Development Program ◽  
Regional Government ◽  
Regional Income ◽  
Financial Capacity ◽  
Financial Position ◽  
Domestic Affairs ◽  
Government Development

The importance of the regional financial position for the regional government in financing various development program activities in the framework of balanced regional growth and growth and in accordance with the financial capacity of the region, then at least the area must be able to cover its routine expenditure with its own regional income in addition to financing its own domestic affairs . Therefore, the allocation and distribution of budget use are in accordance with the principles of budget discipline, so that each planned income is a rationally measured estimate that can be achieved for each source of income, while budgeted expenditure is the highest limit of spending. Likewise, expenditure budgeting must be supported by a concern that there is sufficient acceptance in general and paying attention to the importance of controlling budget use so that the local government can guarantee the smooth implementation of the tasks of local government as government, development and social administrator, the available budget is expected to be utilized effectively , efficient, transparent and accountable.

scholarly journals Pengaruh Ketidakpastian Lingkungan, Desentralisasi Dan Pembebanan Tugas Terhadap Pelaporan Keuangan Berbasis Akrual

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Pandu Prameswari ◽  
Kurnia Nur Handayani
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Government Regulation ◽  
Environmental Uncertainty ◽  
Analytical Technique ◽  
Regional Finance ◽  
Government Organizations ◽  
Accrual Basis ◽  
The Government ◽  
Financial Administration

ABSTRACT                      The amendment of Government Regulation No. 24 of 2005 to Government Regulation No. 71 of 2010 based on accruals, made the government, especially the local government must apply and implement it no later than 5 years, namely in 2015. However, until now there are still many who do not fully understand the accounting-based accruals. There are various factors that influence government's preparedness and readiness in implementing accrual basis financial reporting. This study aims to analyze and examine the effects of environmental uncertainty, decentralization and assignment to accrual basis financial reporting. Population and sample in this research are Financial Administration Official of Regional Finance Organization (PPK-OPD) and Regional Finance Administration (PPKD) in Sidoarjo Regency. The study was conducted on 13 Local Government Organizations. The research method is quantitative and analytical technique using Multiple Linear Regression with SPSS data statistic application. The results of this study indicate that environmental uncertainty, decentralization and assignment have an effect on the accrual based financial reporting.Keywords : Environmental uncertainty, decentralization, task loading, Accrual based financial reportingCorrespondence to : [email protected] ABSTRAK                  Perubahan Peraturan Pemerintah Nomor 24 Tahun 2005 menjadi Peraturan Pemerintah Nomor 71 Tahun 2010 berbasis akrual, membuat pemerintahan khususnya pemerintah daerah wajib mengaplikasikan dan menerapkannya selambat-lambatnya 5 tahun, yaitu tahun 2015. Namun hingga saat ini masih banyak yang belum paham sepenuhnya dengan akuntansi berbasis akrual. Ada berbagai faktor yang mempengaruhi pemahaman dan kesiapan pemerintah dalam menerapakan pelaporan keuangan berbasis akrual. Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh ketidakpastian lingkungan, desentralisasi dan pembeban tugas terhadap pelaporan keuangan berbasis akrual. Populasi dan sampel dalam penelitian ini adalah Pejabat Penatausahaan Keuangan Organisasi Pemerintahan Daerah (PPK-OPD) dan Pejabat Penatausahaan Keuangan Daerah (PPKD) di Kabupaten Sidoarjo. Penelitian dilakukan pada 13 Organisasi Pemerintahan Daerah. Metode penelitian yaitu kuantitatif dan teknik analisis menggunakan Regresi Linier Berganda dengan aplikasi statistik data SPSS. Hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan, desentralisasi dan pembebanan tugas berpengaruh terhadap pelaporan keuangan berbasis akrual.Kata kunci : Ketidakpastian lingkungan, desentralisasi, pemuatan tugas, pelaporan keuangan berbasis akrualKorespondensi : [email protected]

scholarly journals ORGANIZATIONAL COMMUNICATION MODEL IN REGIONAL GOVERNMENT OF SIDOARJO DISTRICT IN MAKING LOCAL REGOLATION

2019 ◽  
Vol 6 (12) ◽  
pp. 103-113
Author(s):  
Nova Retnowati
Keyword(s):  
Local Government ◽  
Organizational Communication ◽  
Communication Model ◽  
Regional Government ◽  
Local Democracy ◽  
Development Programs ◽  
Government Organization ◽  
Government Organizations ◽  
Budget Support ◽  
Accelerate Development

The main key to the implementation of Regional Government (Pemda) in the making of local regulations (Perda) is the well-established organizational communication among the management of the management, so that it can equalize perceptions to support and accelerate development programs in the region. With harmonious organizational communication can be avoided slow process, long-winded, so that it is not efficient which results in the direction of regional development to be inconsistent (Sadu Wasistiono, 2010: 42). For this reason, local government managers should have a partnership and equal relationship. This partnership relationship is important in the process of making a Perda. This study uses a qualitative approach that is focused on identifying the dominant factors that can facilitate the communication of local government organizations in the process of making Perda. Data collection techniques use purposive methods and domain analysis. Thus, this research is expected to be studied in a normative, sociological manner that is comprehensive and holistic. This study resulted in the finding of 4 (four) dominant factors in organizational communication in the Sidoarjo Regency Government which became a catalyst in the implementation of local democracy, namely facilities, budget support, staff competence, and good relations with mass media. Through classifying the flow of communication based on the domain that has been established, the research team can finally build a communication model of the Sidoarjo Regency Government organization in the process of making the Perda. The main key to the implementation of Regional Government (Pemda) in the making of local regulations (Perda) is the well-established organizational communication among the management of the management, so that it can equalize perceptions to support and accelerate development programs in the region. With harmonious organizational communication can be avoided slow process, long-winded, so that it is not efficient which results in the direction of regional development to be inconsistent (Sadu Wasistiono, 2010: 42). For this reason, local government managers should have a partnership and equal relationship. This partnership relationship is important in the process of making a Perda. This study uses a qualitative approach that is focused on identifying the dominant factors that can facilitate the communication of local government organizations in the process of making Perda. Data collection techniques use purposive methods and domain analysis. Thus, this research is expected to be studied in a normative, sociological manner that is comprehensive and holistic. This study resulted in the finding of 4 (four) dominant factors in organizational communication in the Sidoarjo Regency Government which became a catalyst in the implementation of local democracy, namely facilities, budget support, staff competence, and good relations with mass media. Through classifying the flow of communication based on the domain that has been established, the research team can finally build a communication model of the Sidoarjo Regency Government organization in the process of making the Perda.

scholarly journals Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016

2019 ◽  
Vol 14 (1) ◽  
pp. 1-14
Author(s):  
Meri Andriani ◽  
Elfitri Santi ◽  
Rasyidah Mustika
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Functional Differentiation ◽  
Regional Government ◽  
Regional Income ◽  
Financial Reports ◽  
West Sumatra

This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.

scholarly journals Pengaruh Penerapan e-Government Pada Pembangunan Smart City di Kabupaten Sumenep

2019 ◽  
Vol 1 (2) ◽  
pp. 88
Author(s):  
Nur Inna Alfiyah
Keyword(s):  
Local Government ◽  
Smart City ◽  
Central Government ◽  
Smart Cities ◽  
Development Program ◽  
Regional Government ◽  
Online Program ◽  
City Development ◽  
Government Organizations ◽  
Presidential Decree

Based on Presidential Instruction Number 3 of 2003 concerning National Policies and Strategies regarding E-government. Demand governments at various levels to take the necessary steps according to their respective duties, functions and authorities for the implementation of e-government development programs. To apply e-government in Sumenep Regency, the local government began to take steps in responding to the presidential decree issued by the central government by launching the g-online program. The g-online program is able to provide benefits to local government organizations in integrating public service systems. As technology and information are developing rapidly, government programs are undergoing renewal, with the birth of the smart city development program as a step towards strengthening the implementation of e-government in the regional government of Sumenep Regency. So this writing aims to answer how the influence of e-government in the construction of smart cities in Sumenep Regency. The method used in this research is an explanative descriptive method with the support of library or library data.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

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

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.

The Challenges of Implementing E-Commerce in Kurdistan of Iraq

2016 ◽  
Vol 2 (3) ◽  
pp. 528
Author(s):  
Ako Abubakr Jaffar ◽  
Mazen Ismaeel Ghareb ◽  
Karzan Hussein Sharif
Keyword(s):  
Middle East ◽  
Natural Resources ◽  
Online Shopping ◽  
Deep Understanding ◽  
The Other ◽  
Regional Government ◽  
Security Measures ◽  
Unique Region ◽  
Government Organizations ◽  
The World

The Retailers all over the world are prospering from the burgeoning trend of online shopping. Kurdistan Regional Government is still struggling to grow its e-commerce markets. On the other hands e-commerce in Various countries in the Middle East have some of the world’s highest internet and mobile penetration rates. Alternative payments methods are quickly expanding, and having access to some of the world’s most coveted natural resources that allows countries in their region to have some of the highest GDP in the world. There are several challenges prevalent in the KRG Region market that will require international merchants to develop strategies based on innovation and vigilance. This unique region is plagued with complications many other countries have little to no experience with e-commerce, which highlights the need for retailers to have a deep understanding as to how this region operates before they can begin finding solutions. One of the biggest concerns today's consumers have is the risk of fraud when they are shopping online. With highly sophisticated malware and perceptive cybercriminals, customers' card and bank information can easily be stolen if a merchant does not take the proper security measures. In this paper we summarize all challenges need to be addressed in KRG in order to make correct steps to apply e-commerce in KRG. Finally, the recommendations and framework are proposed for e-commerce to encourage government, organizations, and people to take advantages from e-commerce.

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