scholarly journals THE EFFECT OF REGIONAL ORIGINAL INCOME (PAD) AND GENERAL ALLOCATION FUNDS (DAU) ON CAPITAL GOODS EXPENDITURE IN WEST PASAMAN

2019 ◽  
Vol 7 (1) ◽  
pp. 30-37
Author(s):  
Asraf Asraf ◽  
M Saleh Lubis ◽  
Zuhafni ST Perapatih ◽  
Wila Sari
Keyword(s):  
Research Method ◽  
Capital Expenditure ◽  
Regional Government ◽  
Budget Management ◽  
The West ◽  
Capital Goods ◽  
Regional Autonomy ◽  
The People ◽  
Regional Budget ◽  
Regional Governments

Delegation of budget management authority to Regional Governments in the framework of regional autonomy provides flexibility for Regional Governments to plan and implement development for the welfare of the people. For this purpose, one of the important aspects in the APBD is capital expenditure. Capital goods are very urgent for improving welfare and as a stimulus for improving the economy of the community. Among the sources of funds to finance capital expenditure are Regional Original Revenues (PAD) and General Allocation Funds (DAU). Are there funds obtained from PAD and DAU that are factors that influence the policy for the procurement of capital goods? This study will look at whether in the West Pasaman Regional this happened. The data studied were the 2012-2016 Regional Budget (APBD). The research method was quantitative associative where the hypothesis was tested by multiple linear regression. The results showed that both PAD and DAU had no significant effect. This shows that the policies of the West Pasaman Regional Government in the procurement of capital goods are not directly related to the amount of revenue from the PAD or the transfer funds in the form of DAU. Many other factors have resulted in why PAD and DAU have no significant effect on the procurement of capital, such as emergency sector financing and priorities. Keywords: Capital goods expenditure, Regional Original Revenues (PAD) and General Allocation Funds (DAU)

scholarly journals ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TIDORE

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Umilhair Alting ◽  
Winston Pontoh ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Regional Development ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Regional Government ◽  
Financial Capability ◽  
Growth Ratio ◽  
Regional Autonomy ◽  
New Beginning ◽  
The People

Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.

scholarly journals Penyelenggaraan Pariwisata Olahraga: Perspektif Rekomendasi Pemerintah Daerah

Acta Comitas ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 213
Author(s):  
Aditya Putra Thama ◽  
Ni Ketut Supasti Dharmawan
Keyword(s):  
Research Method ◽  
Regional Government ◽  
Legal Research ◽  
Criminal Sanctions ◽  
Legal Provisions ◽  
The People ◽  
Sports Tourism ◽  
Administrative Sanctions ◽  
Sports Activities

Current sports activities are quite closely related to tourism. Tourism is the main source of livelihood for the people of Bali. Along with the development of sports in Bali, the implementation of sports tourism was also developed as an option in the development of local tourism. Bali Provincial Sports Regulation regulates sports tourism in Bali. However, the provisions of Article 14 paragraph (2) of the regulation require regional government recommendations prior to the implementation of sports tourism, which if not fulfilled can be subject to criminal sanctions in contravention of the SKN Law and the implementing regulations give rise to norm conflicts. The purpose of this study is to study the implementation of sports tourism based on the Bali Province Sports Regulations and analyze criminal sanctions for not being given the recommendations of the regional government by the organizers. The method used in this study is a normative legal research method with a statutory approach. The results of the study show that based on the Bali Provincial Sports Regulations the implementation of sports tourism must obtain recommendations from the regional government as Article 14 paragraph (2) of the Provincial Regulation on Sport in Bali. However, higher legal provisions related to sports, namely the SKN Law does not regulate this. The SKN Law which is a reference for organizing sports only requires a recommendation from the relevant organization of sports branch as Article 51 paragraph (2). The criminal provisions as Article 65 paragraph (1) of the Bali Province Sports Regulations for organizers who do not have a recommendation from the regional government are irrelevant and seem excessive considering the recommendation is an administrative requirement for an activity, it will be more relevant if administrative sanctions are imposed rather than criminal sanctions. In the event that this occurs, it will refer to the provisions of the SKN Law as well as the implementation rules. Kegiatan olahraga saat ini cukup erat kaitannya dengan pariwisata. Pariwisata merupakan sumber mata pencaharian utama bagi masyarakat Bali. Seiring dengan berkembangnya olahraga di Bali, penyelenggaraan pariwisata olahraga juga dikembangkan sebagai salah satu pilihan dalam pengembangan pariwisata lokal. Perda Keolahragaan Provinsi Bali mengatur pariwisata olahraga di Bali. Namun ketentuan Pasal 14 ayat (2) pada perda tersebut yang mewajibkan rekomendasi pemerintah daerah sebelum penyelenggaraan pariwisata olahraga, yang apabila tidak dipenuhi dapat dikenakan sanksi pidana bertentangan dengan UU SKN maupun peraturan pelaksanaannya memunculkan konflik norma. Tujuan studi ini yakni untuk mengkaji penyelenggaraan pariwisata olahraga berdasarkan Perda Keolahragaan Provinsi Bali dan menganalisis sanksi pidana atas tidak dikantonginya rekomendasi pemerintah daerah oleh penyelenggara. Metode yang digunakan dalam penelitian ini adalah metode penelitian hukum normatif dengan pendekatan perundang-undangan. Hasil studi menunjukkan bahwa berdasarkan Perda Keolahragaan Provinsi Bali penyelenggaraan pariwisata olahraga wajib mendapatkan rekomendasi dari pemerintah daerah sebagaimana Pasal 14 ayat (2) Perda Keolahragaan Provinsi Bali. Namun ketentuan perundang-undangan yang lebih tinggi terkait dengan keolahragaan, yakni UU SKN tidak mengatur demikian. UU SKN yang merupakan acuan dari penyelenggaraan keolahragaan hanya mewajibkan adanya rekomendasi dari induk cabang olahraga yang bersangkutan sebagaimana Pasal 51 ayat (2). Adapun ketentuan pidana sebagaimana Pasal 65 ayat (1) Perda Keolahragaan Provinsi Bali bagi penyelenggara yang tidak mengantongi rekomendasi dari pemerintah daerah tidaklah relevan dan terkesan berlebihan mengingat rekomendasi adalah sebuah syarat administrasi dari sebuah penyelenggaraan kegiatan, maka akan lebih relevan jika dikenakan sanksi administratif daripada sanksi pidana. Dalam hal itu terjadi, maka akan mengacu pada ketentuan UU SKN maupun aturan pelaksanaannya.

scholarly journals Pembangunan Pertanian pada Era Otonomi Daerah: Kebijakan dan Implementasi

2016 ◽  
Vol 30 (1) ◽  
pp. 31
Author(s):  
Henny Mayrowani
Keyword(s):  
Agricultural Development ◽  
Regional Government ◽  
Government Officials ◽  
Regional Autonomy ◽  
Cost Center ◽  
Long Time ◽  
Agricultural Business ◽  
Negative Impacts ◽  
Regional Authorities ◽  
Regional Governments

<p><strong>English</strong><br />Regional autonomy gives more authority to the regional governments, namely those regencies and municipalities, to take the initiative in designing and developing a locally specific policy. It includes in conducting agricultural development in each region. The regional authorities in policy implementation have both positive and the negative impacts on agricultural development. Most of the regional governments’ regulations are designed to improve regional government revenues. Most regional government officials think that agricultural development is costly, but it takes a long time to return the investment. This is why issues of importance of agriculture are less attractive to the regional policymakers, especially in supporting agricultural business and extension. The positive impacts of regional autonomy can be observed in some regional governments successfully develop regional agricultural policy but not supported through the regional regulations.</p><p> </p><p><strong>Indonesian</strong><br />Kebijakan otonomi daerah memberi kebebasan kepada daerah untuk mengambil inisiatif dalam mendesain dan mengembangkan kebijakan lokal secara spesifik. Kewenangan di bidang pertanian merupakan kewenangan yang dilimpahkan pada kabupaten/kota. Besarnya kewenangan dalam pelaksana kebijakan daerah memberikan dampak positif dan negatif terhadap pengembangan pertanian. Sebagian besar Perda dibuat dengan tujuan untuk meningkatkan pendapatan Pemerintah Daerah. Pembangunan pertanian dianggap oleh sebagian birokrasi dan legislator lokal sebagai bidang yang cost-center yang membutuhkan investasi besar namun return-nya cukup lama. Hal ini yang menyebabkan mengapa isu pentingnya pembangunan pertanian kurang menarik perhatian bagi sebagian besar pembuat kebijakan daerah. Kecenderungan umum menunjukkan bahwa kebijakan pemerintah daerah kurang berpihak pada kegiatan yang terkait dengan pembangunan pertanian terutama dalam perbaikan iklim usaha dan penyuluhan. Hal ini  merupakan dampak negatif kebijakan otonomi daerah terhadap sektor pertanian. Namun dampak positif dari kebijakan otda terlihat dari beberapa Pemerintah Daerah yang telah berhasil mengembangkan pertanian daerah dan mengimplementasikan beberapa kebijakan daerah yang tidak diterbitkan dalam Peraturan Daerah.</p>

scholarly journals Innovation in the Utilization of Digital-Based Social Media in Readiness to Organize Concurrent Regional Head Elections in the Covid 19 Pandemic Era

2021 ◽  
Author(s):  
M Chairul Basrun Umanailo
Keyword(s):  
Social Media ◽  
Community Participation ◽  
Community Service ◽  
Regional Government ◽  
Program Performance ◽  
Administration System ◽  
Regional Autonomy ◽  
Government Administration ◽  
The People ◽  
Strategic Role

Digital-based simultaneous regional head elections which aim to build autonomous regions. This is in accordance with the regional government administration system in Indonesia, namely the Regional Autonomy policy which explains that each Regional Government is implemented based on the principle of decentralization in the form of broad, real, and responsible autonomy. In the context of implementing such broad, real and responsible autonomy, the Regent and Deputy Regent have a very strategic role in the field of governance, development and community service and are fully responsible for the running of regional government. The essence of the aforementioned objectives, among others, is to emphasize more on the principles of democracy, community participation, equity and justice and to pay attention to regional potential and diversity. Thus it can be interpreted that regional autonomy is expected to prosper the people and revive democracy which is reflected in the program, performance and figure of a regional head who is currently directly elected.

scholarly journals The Urgency Of Creating Regional Regulations For Supporting The Implementation Of Regional Autonomy

2019 ◽  
Vol 19 (1) ◽  
pp. 75
Author(s):  
Lies Ariany ◽  
Risni Ristiawati
Keyword(s):  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Regional Government ◽  
Conceptual Approach ◽  
Regional Autonomy ◽  
Library Research ◽  
The People ◽  
The Government ◽  
Government Level

The Regional government which carried out based on the principle of autonomy as wide as possible implies that the regions are given the authority to regulate and manage all their own affairs. So, this study tried to conduct a study of normative law to further examine the nature of the implementation of regional autonomy, and the second tried to analyze the role of regional regulations in order to support the implementation of regional autonomy through library research using the statute approach and conceptual approach. The results of the study indicated that one of the important ideals and rationalities for implementing regional autonomy was to make the policy process closer to the society, not only in the central government. For this reason, authority needs to be given so that local governments can take their own initiative to make decisions regarding the interests of the local community through laws at the local government level. Thus, the contents of the Regional Regulations are to accommodate the interests of the people in the regions in order to achieve happiness and prosperity that is distributed equally to the people in the area.Pemerintah daerah dilaksanakan berdasarkan prinsip otonomi yaitu memberi dan melaksanakan rumah tangga itu sendiri. Untuk alasan ini, penelitian ini adalah studi hukum normatif untuk memeriksa lebih lanjut tentang pelaksanaan otonomi daerah dan pendekatan lain yang dapat dianalisis dengan menggunakan pendekatan perpustakaan menggunakan pendekatan Statuta dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa salah satu cita-cita dan rasionalitas penting pelaksanaan otonomi daerah adalah membuat proses lebih dekat dengan masyarakat, tidak hanya di pemerintah pusat. Untuk alasan ini, perlu mengisi ruang sehingga pemerintah dapat mengambil inisiatif sendiri untuk membuat keputusan tentang lingkungan masyarakat melalui peraturan di tingkat pemerintah daerah. Ini adalah konten materi dari Peraturan Daerah pada dasarnya untuk mengakomodasi manfaat masyarakat di daerah dalam rangka mencapai kebahagiaan dan kemakmuran yang didistribusikan secara merata kepada orang-orang di daerah tersebut.(The regional government is carried out based on the principle of autonomy is giving and carrying out the household itself. For this reason, the research is normative legal studies to examine more about the implementation of regional autonomy and other approaches that can be analyzed using the library approach using the Statute approach and the conceptual approach. The results of the study show that one of the important ideals and rationalities of the implementation of regional autonomy is to make the process closer to the community, not only in the central government. For this reason, it is necessary to fill the space so that the government can take its own initiative to make decisions about the community environment through a regulation at the regional government level. This is the material content of the Regional Regulation is essentially to accommodate the benefits of the community in the area in order to achieve happiness and prosperity that is evenly distributed to the people in the area). 

scholarly journals Relationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province

2020 ◽  
Vol 5 (11) ◽  
Author(s):  
Luluk Latifah ◽  
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Good Condition ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Literature Study ◽  
Bivariate Correlation ◽  
The People ◽  
Regional Budget

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.

POLITIK HUKUM PENGATURAN KEWENANGAN PENGELOLAAN WILAYAH PESISIR DAN PULAU-PULAU KECIL OLEH PEMERINTAH DAERAH DALAM KERANGKA NEGARA KESATUAN REPUBLIK INDONESIA

2020 ◽  
Vol 2 (2) ◽  
pp. 19
Author(s):  
Dodi Jaya Wardana
Keyword(s):  
Coastal Areas ◽  
Regional Government ◽  
Small Islands ◽  
Regional Autonomy ◽  
Article 50 ◽  
Relationship Of ◽  
Regional Governments

Management of coastal areas and small islands by the regional government is essentially the implementation of regional autonomy that has been guaranteed by Article 18 paragraph (2) of the 1945 NRI Constitution. With the existence of regional autonomy, according to Article 18A of the 1945 NRI Constitution there is a relationship of authority in the management of coastal areas and small islands. For this reason, the authority of regional governments in managing coastal areas and small islands is an inseparable part of regional autonomy. Based on Article 50 of Law No. 1 of 2014 in conjunction with Article 18 of Law No. 32 of 2004, the provincial authorities ranging from 4 nautical miles to 12 nautical miles, while the regencies / cities have the authority ranging from 0 nautical miles to 4 nautical miles. However, since the enactment of Law no. 23 of 2014, specifically the provisions of Article 14 paragraph (1), management of coastal areas and small islands is only the authority of the Central and provincial governments. Provincial authorities start from 0 nautical miles to 12 nautical miles. Whereas regencies / cities no longer have authority in managing coastal areas and small islands.

Penguasaan Negara dan Penugasan Khusus Terhadap Bumn Sektor Ketenagalistrikan Ditinjau Dari Perspektif Konstitusional; Studi Tentang Ketenagalistrikan Dalam Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Berliana Yuliyanti Wijaya ◽  
Taufiqurrohman Syahuri
Keyword(s):  
Research Methods ◽  
Open Space ◽  
Economic Liberalization ◽  
Electricity Sector ◽  
Regional Government ◽  
State Control ◽  
Regional Autonomy ◽  
Foreign Companies ◽  
The People ◽  
Pros And Cons

Abstract Electricity is a production branch that controls the lives of many people and used for the greatest prosperity of the people. The dynamics of changes in electricity continue to occur until now the electricity sector has been revised through Law No.11 / 2020. The occurrence of pros and cons over electricity as revised in the Act. This is because it is feared that it will reduce state control and be inconsistent with the spirit of regional autonomy due to the cut in the authority of the regional government. The purpose of this writing is to find out whether in Law No.11 / 2020 there are provisions that are contrary to the constitution and legal benefits for special assignments as a form of state control. Normative juridical research methods through conceptual approaches and statutory approaches. The results found are that the rules in Law No.11 / 2020 which open space for private and foreigners will potentially lead to economic liberalization and are not in accordance with the constitutional mandate that electricity must be controlled by the state. The special assignments in the 35,000 MW project which are dominated by private and foreign companies are basically not in accordance with the constitution. So the provisions regarding electricity and the implementation of special assignments should still pay attention to the constitution as a guide in implementing national development.Keywords: State Control; Special Assignment for BUMN; Electricity Sector; Law No.11/2020; Constitutional Perspective AbstrakListrik merupakan cabang produksi yang menguasai hajat hidup orang banyak dan harus dipergunakan untuk kemakmuran rakyat sebesar-besarnya. Dinamika perubahan ketenagalistrikan terus terjadi hingga saat ini telah direvisinya sektor ketenagalistrikan melalui UU No.11/2020. Terjadinya pro kontra atas ketenagalistrikan yang direvisi dalam UU tersebut. Sebab dikhawatirkan akan mengurangi kontrol negara dan tidak sesuai dengan semangat otonomi daerah karena dipangkasnya kewenangan Pemda. Tujuan penulisan ini untuk mengetahui apakah dalam UU No.11/2020 terdapat ketentuan yang bertentangan dengan konstitusi dan kemanfaatan hukum atas penugasan khusus sebagai bentuk penguasaan negara. Metode penelitian yuridis normative melalui pendekatan konsep dan pendekatan perundang-undangan. Hasil yang ditemukan ialah aturan dalam UU No.11/2020 yang membuka ruang bagi swasta maupun asing akan berpotensi mengarah pada liberalisasi ekonomi dan tidak sesuai dengan amanat konstitusi bahwa ketenagalistrikan harus dikuasai oleh negara. Penugasan khusus yang dalam proyek 35.000 MW didominasi oleh swasta maupun asing pada dasarnya tidak sesuai dengan konstitusi pula. Maka seharusnya ketentuan mengenai ketengalistrikan maupun implementasi penugasan khusus tetap memperhatikan konstitusi sebagai rambu dalam melaksanakan pembangunan nasional.Kata kunci : Penguasaan negara; Penugasan Khusus BUMN; Sektor Ketenagalistrikan; UU No.11/2020; Perspektif Konstitusional.

Regional Government: The Italian Experience

1987 ◽  
Vol 5 (3) ◽  
pp. 327-346 ◽  
Author(s):  
R L King
Keyword(s):  
Central Government ◽  
Central Italy ◽  
Regional Government ◽  
Government Control ◽  
Regional Autonomy ◽  
Italian Experience ◽  
Service Organisation ◽  
Northern Regions ◽  
The Relationship ◽  
Regional Governments

This paper is a review of Italy's stuttering progress towards regional autonomy. At the unification of Italy in 1860, a centralised administrative structure was adopted, as prescribed by the Piedmontese Constitution of 1848. Centralisation of political power reached its apogee during the Fascist period. Regionalist sentiment resurfaced strongly after the last war and gained formal expression in the 1948 Republican Constitution, which provided for the creation of five ‘special’ and fourteen (later fifteen) ‘ordinary’ regions. The special regions—regions of special linguistic or political sensitivity (Valle d'Aosta, Trentino-Alto Adige, Friuli-Venezia Giulia, Sicily and Sardinia)—were established between 1948 and 1963, but delays orchestrated by the Christian Democrat-dominated central government, reluctant to relinquish its power, postponed the establishment of the ordinary regions until the 1970s, when pressure from the Socialist Party prevailed. The legislative powers of the regions are of three forms: Exclusive (available only to the special regions), complementary, and integrative, the order representing progressively diminishing elements of decisionmaking autonomy. Several regions in central Italy have elected Communist regional governments. However, hopes that the regional governments would be instrumental in ending corrupt and inept government and eradicating regional disequilibria, have mostly been misplaced, although some progress has been made, especially in the northern regions, in the fields of administrative reform, social service organisation, and regional economic planning. The principal reason for lack of progress is the continuing central government control over regional government funds. In many regions considerable amounts of unspent funds have accumulated owing to a combination of political stalemate at the regional level and central government veto. Special attention is given in this paper to the relationship between regional autonomy and (1) local government, and (2) regional planning. To conclude, the present state of play represents an uneasy compromise between the two contradictory historical forces of centralism and regionalism, present since unification. Although there has been a significant departure from the rigid centralisation of the past, the retention of most of the important powers by the central government frustrates the ambitions of the regions to really organise their own affairs.

scholarly journals Public Information Governance Through The Official Website to Improve The Accountability of Regional Budget Management: Case Study Jember Official Website

2020 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Rahmatullah Muhajir Putra
Keyword(s):  
Data Analysis ◽  
Information Disclosure ◽  
Public Information ◽  
Primary Data ◽  
Easy Access ◽  
Regional Government ◽  
Budget Management ◽  
The Public ◽  
Regional Budget ◽  
Information Governance

This research aims to describe the management of public information through the official website to improvethe accountability of regional budget management. The public information governance through the website is the government's effort to utilize technology gives public easy access to information, especially in terms of accountability in managing regional budgets. This is based on the instruction of Minister of Home Affairs No. 188.52 / 1797 / SJ on " Transparency in Regional Budget Management ".It instructs that the Regional Government is obliged to publish budget plans, work plans, budget allocations, budget realization and the report documents to the official website of the Regional Government's official website on "Transparency in Regional Budget Management "content menu. However, the empirical fact shows that the information disclosure of Regional Government in Jemberis low. Based on Penambulu’s research (2014), Jember ranks on information disclosure is 35th of 38 Regencies / Cities in East Java. This background madethe researcher to research further related to public information disclosure, especially accountability of regional budget management website based in Jember. This research use a qualitative approach with descriptive research. The research design is case studies. Data collection techniques are primary data (observation and semi-structured interviews) and secondary data (documentation). The technique of selecting informants is purposive sampling and snowball sampling. The validity testing is by extending participation, perseverance, and triangulation. Data analysis uses data reduction, data analysis, and conclusion. The results showed that the public information governance has not been optimal. There is no “Transparency in Regional Budget Management “menu on the Jemberofficial website, the low commitment of regional leaders to implement e-government, the low ability of human resources to manage information technology. Therefore, information governance through the website has not been able to increase accountability of budget management in Jember. This can be seen from: a) the website does not contain information that public needed regarding budget management in detail; b) Jember Information Commission has not yet been formed; c) The sanctions from the East Java Information Commission are only reprimands and warning letters; d) Joint accountability has not been coordinated well and the lack of authority due to the legality status of assisting public information officers(only assignment letter not decree) ; e) There is a tendency for the JemberGovernment to maintain the status quo. Keywords: E-Government, Accountability, Budget Management

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