scholarly journals EVALUASI KINERJA KEUANGAN PEMERINTAH DALAM “PROGRAM DUKUNGAN MANAJEMEN DAN TUGAS TEKNIS LAINNYA KEMENTERIAN AGAMA” DENGAN MENGGUNAKAN METODE VALUE FOR MONEY PADA KANTOR KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rismawaty Nainu ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Management Support ◽  
Value For Money ◽  
North Sulawesi ◽  
Standard Value ◽  
Financial Management System ◽  
Public Money ◽  
Local Budget

Value for money in the context of regional autonomy is a bridge to deliver local governments to achieve good governance. To support the implementation of public funds management (public money), which based on the concept of value for money, it is necessary to have good regional financial management system and local budget. The purpose of this study is to know how the government's performance in management support programs and other technical task implementers if using the method of value for money. The method used in this research is qualitative descriptive method that quantitative. The results showed that the calculation of economic ratios showed less than 90% which means quite economical in the standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province is economical in the expenditure of its spending budget. The efficiency ratio shows less than 100% result which means quite efficient in standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province quite efficient in the expenditure of spending budget. The effectiveness ratio shows the result is above 100% (> 100%) so it shows the Ministry of Religious Affairs Office of North Sulawesi Province is very effective in expenditure budget utilization. Keywords: Financial Performance,  Value for Money Method

scholarly journals ESTABLISHING GOOD GOVERNANCE THROUGH VALUE IMPLEMENTATION OF MONEY PRINCIPLES IN PUBLIC PROCUREMENT POLICY CONTEXT

2021 ◽  
Vol 8 (2) ◽  
pp. 205
Author(s):  
Vincensya Pingkan Meylinda Palar ◽  
Kadek Cahya Susila Wibawa ◽  
Solechan Solechan
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Public Procurement ◽  
Value For Money ◽  
Procurement Policy ◽  
Sustainable Procurement ◽  
Legal Method ◽  
Library Research ◽  
Public Money ◽  
The Right

This study aimed to review the application of Value for Money principles in public procurement policy to establish good governance in Indonesia. This research used a normative legal method using library research with legal and historical approaches. The results of this study showed that the implementation of Value for Money in public procurement policy is urgent to be applied, which is to encourage the good public procurement practice and produce the right goods/services based on quality, quantity, time, cost, location, and provider aspects; increase the efficiency of the use of public money, which can suppress budget leaks; improve the effectiveness of state financial management; improve the effectiveness and quality of public services; realize a clean government. Arrangements regarding Value for Money in public procurement policy are very clear by the application of e-procurement and utilization of e-marketplace; sustainable procurement; and the use of domestic products. This research also indicated the real relevance of the implementation of Value for Money principles in public procurement policy to establish good governance in Indonesia.

scholarly journals Analisis Teori Transparansi Pengelolaan Keuangan Daerah di Indonesia

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nurhayati Nurhayati
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Local Governance ◽  
Regional Level ◽  
Financial Information ◽  
Management Policy ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Budget

Abstract The purpose of transparency is to provide open financial information for the community in order to realize good governance. in order to realize the good governance in relation to the implementation of regional autonomy, it is necessary to reform the management of regional finance and state financial reform. The implementation of regional autonomy in its entirety brings logical consequences in theform of governance and development based on sound financial management.Transparency will ultimately create horizontal accountability between local governments and communities in order to create clean, effective, efficient, accountable and responsive local governance of community aspirations and interests. The facts show that in the management of local budget / finance as if still compiled with the concept of less mature / perfect, in a hurry and finally born prematurely or not well. Regulations that are born prematurely certainly contain various weaknesses and deficiencies and even lack of direction. Moreover, if born in the condition of high political temperature that is the war of interest among agencies who feel authorized to regulate it so that the level of transparency of financial management, especially at the regional level still contains a lot of uncertainty and indecision in providing guidance to the direction of local financial management policy. This has resulted in confusion among local governments in managing their finances. Keywords: analysis, regional finance and transparency Abstrak Tujuan transparansi adalah menyediakan informasi keuangan terbuka bagi masyarakat dalam rangka mewujudkan penyelenggaraan pemerintahan yang baik (Good Governance). dalam rangka mewujudkan good governance tersebut dalam kaitannya dengan pelaksanaan otonomi daerah, maka diperlukan reformasi pengelolaan keuangan daerah dan reformasi keuangan negara. Penerapan otonomi daerah seutuhnya membawa konsekuensi logis berupa penyelenggaraan pemerintahan dan pembangunan berdasarkan manajemen keuangan yang sehat. Pada dasarnya penerapan prinsip transparansi keuangan sangat membantu penyusunan anggaran pemerintah daerah (RAPBD) yang objektif dan berkualitas. Prinsip akuntabilitas dan transparansi keuangan diyakini dapat mendukung usaha mewujudkan pilar-pilar penyelenggaraan pemerintahan yang bersih dan berwibawa. Tingkat transparansi pengelolaan keuangan khususnya di tingkat daerah masih banyak mengandung ketidakjelasan dan ketidaktegasan dalam memberikan pedoman kepada arah kebijakan pengelolaan keuangan daerah. Hal ini mengakibatkan kebingungan pemerintah daerah dalam pengelolaan keuangannya. Kata kunci: analisis, keuangan daerah dan transaparansi

scholarly journals APPLICATION OF THE PRINCIPLES OF GENDER EQUALITY IN THE PLANNING OF BUDGET EXPENDITURE AND INCOME IN UKRAINE

2021 ◽  
Author(s):  
Iryna Pryimak ◽  
Iryna Muntian
Keyword(s):  
Financial Management ◽  
Budget Process ◽  
Internally Displaced ◽  
Tax Revenues ◽  
Budget Analysis ◽  
Budget Policy ◽  
Financial Management System ◽  
Local Budget ◽  
And Gender ◽  
The Impact

The article clarifies the essence and benefits of gender-oriented budgeting. The problem of lack of legislative consolidation of the use of GOB in the budget process is considered, which is one of the main reasons for slowing down the process of implementation of this method and approval of methods for its implementation. Indicators of gender statistics, in particular the city of Lviv, such as the structure of the permanent population by gender, unemployment rate by age and gender, mortality rates by cause and gender, social groups of internally displaced persons (IDPs) and the problems they most often face depending on gender are analyzed. It was found that the situation of women in most areas is worse than men, and in modern conditions during the pandemic situation only gets worse. Given recent world events, the need for a public financial management system that takes into account the impact of gender measures to overcome the coronavirus pandemic is justified. A correlation analysis of gender impact on tax revenues of budgets on the basis of indicators that directly affect tax revenues to budgets by gender such as the average monthly wages of women and men in Ukraine for the period 2012-2019, as well as the number of women and men PE and their income for the period 2016 - 2020 has been conducted. The reasons for the reported results of the analysis are substantiated and explained, taking into account all possible factors. It is clear how the closure of “sleeping” private enterpreneurs, which has been observed since 2016, has affected the indicator of the total number of private enterpreneurs and their income indicators, which directly affect tax revenues to local budgets. The influence of these indicators on the formation of revenue and expenditure components of the budget based on the results of their statistical and correlation analyzes is estimated. The article confirms the opinion that the results of gender budget analysis help to make decisions on the directions of budget policy and development of industries in the future, taking into account the needs of men and women from different groups. As a result, it makes it possible to eliminate inequality in access to services financed from the local budget in the indicated areas.

scholarly journals IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM SISTEM PENGELOLAAN KEUANGAN DAERAH DI INDONESIA

2016 ◽  
Vol 1 (2) ◽  
pp. 259
Author(s):  
Muhamad Pazri
Keyword(s):  
Financial Management ◽  
Management System ◽  
Good Governance ◽  
Regional Finance ◽  
Fiscal Management ◽  
Second Amendment ◽  
Research Material ◽  
Legal Writing ◽  
Effectiveness And Efficiency ◽  
Financial Management System

The purpose of this thesis is to determine and assess the implementation of Principle To recognize the importance of Good Governance in Financial Management System in Indonesia. To know Is General Principles of Local Financial management of the Implementation of Regional Finance can mewujukan Good Governance and How to Achieve Fiscal Management Principles for Being a Good Governance. Research in the writing of this law is to use the method of normative legal writing with properties that provide exposure deskrepsi study or overview of the implementation of Principles of Good Governance in Financial Management System In Indonesia and find How to Achieve Financial Management To Become Principles of Good Governance .. The law Primary use is legal action that the Minister of Home Affairs Number 21 Year 2011 concerning the Second Amendment of the Regulation of the Minister of Home Affairs Number 13 Year 2006 on guidelines for financial management, and secondary legal materials in the form of books and literature. After all the ingredients of the literature and research material collected then the materials are then processed and analyzed.According to this thesis and research results show that: First, the minimal prerequisites for achieving good governance is transparency, accountability, participation, legal empowerment, effectiveness and efficiency, and fairness. Second, implementation has Good Governance in Local Financial Management of renewal has always done.

scholarly journals EVALUASI LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA SATUAN KERJA NON VERTIKAL TERTENTU PENYEDIAAN PERUMAHAN PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (3) ◽  
pp. 391
Author(s):  
Kezia Princesa Wantah ◽  
Lintje Kalangi ◽  
Steven Tangkuman
Keyword(s):  
Public Sector ◽  
Research Method ◽  
Good Governance ◽  
Value For Money ◽  
North Sulawesi ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
Provision Program ◽  
Descriptive Qualitative

LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.

scholarly journals Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government

2014 ◽  
Vol 2 (2) ◽  
pp. 82
Author(s):  
Sindisile Maclean
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Essential Element ◽  
External Factors ◽  
Financial Strategy ◽  
Internal Factors ◽  
Accounting Systems ◽  
Key Issues

The purpose of the article is to address issues of auditing in the context of financial management as a contribution to good governance. Generally, not all local governments have effective and operational audit units and committees. As a result, auditing is not used as an essential element of good governance and this leads to bad audit outcomes like disclaimers and adverse opinions. The bad audit outcomes in local government have motivated the researcher to conduct the study on auditing. There are internal factors within the municipalities as well as external factors that are of interest and directed the researcher to have desire and commitment to make a contribution in this particular field of research. The key issues, amongst others, are principles of financial management, financial strategy, auditing functions such as forensic auditing, fraud auditing, forensic accounting and detection of fraud, including accounting systems and auditor’s role. This article will also attempt to reinforce existing theories and add value to local government financial discourse and good governance.

scholarly journals DUKUNGAN MANAJEMEN PUNCAK SEBAGAI PEMODERASI PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI PADA IMPLEMENTASI SIPKD DI PEMERINTAH KOTA DENPASAR

2017 ◽  
pp. 2819
Author(s):  
Sang Ayu Nyoman Trisna Dewi ◽  
Dewa Nyoman Badera
Keyword(s):  
Information Technology ◽  
Information System ◽  
Regression Analysis ◽  
Human Resources ◽  
Management Information System ◽  
Financial Management ◽  
Good Governance ◽  
Survey Method ◽  
Management Support ◽  
Management Information

Information technology has become a major part of an organization. To realize good governance, one of which can be done by continuing to make improvements in the area of ??financial management and implement applications Fiscal Management Information System (SIPKD). The success of this application is not separated from the quality of human resources, information technology and management support. This research was conducted using a survey method with questionnaire technique. The population in this research were 166 respondents, consisting of employees of the finance department and agency heads in Denpasar government as much as 70 respondents with a purposive sampling techniques and models of multiple regression analysis and regression analysis moderation. The result is the capacity of human resources and information technology has positive effect on the implementation of financial management information system. Top management support strengthening the influence of human resource capacity and the implementation of information technology in government SIPKD Denpasar.

scholarly journals The Impact and Dilemma of Unfunded Mandates Confronting Local Government South Africa: A Comparative Analysis

2012 ◽  
Vol 1 (2) ◽  
pp. 51
Author(s):  
M. Basdeo
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
National Government ◽  
Critical Question ◽  
Unfunded Mandates ◽  
Financial Management System ◽  
State And Local ◽  
Self Rule ◽  
The Impact

Local government has emerged from a prolonged transition to face a second generation of challenges, namely unfunded mandates. Compliance with the current financial management system is a constant challenge for local government. To complicate matters local government is challenged by the dilemma of unfunded mandates which are an extreme manifestation of the phenomenon of governing from the centre. National government through various strategies imposes national mandates on provincial and local government at the expense of the latter. The incidence of unfunded mandate reflects a power hierarchy. Unfunded mandates are generally a significant indicator of the relative weakness of national government because it is often local government occupying constitutionally and politically the weakest position in the hierarchy that is burdened with new responsibilities. In decentralised and federal government systems, provincial/state and local governments object to unfunded mandates because they shrink their policy space, limit their expenditure choices and ultimately local government’s accountability to their electorates. Further, these systems of governance establish a hierarchy of authority that creates  notions of self-rule by national government. Unfunded mandates reflect systemic weaknesses of decentralised or federal allocation of powers and functions. Although there are principled objections, unfunded mandates remain constitutional. Given the wide incidence of unfunded mandates the critical question arises as to how in a decentralised system, one level of government can impose mandates with cost implications on another. How is it constitutionally justifiable?

scholarly journals Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

2014 ◽  
Vol 1 (02) ◽  
pp. 187-199
Author(s):  
Baja Lodhrakentjana ◽  
Elvira Luthan
Keyword(s):  
Job Satisfaction ◽  
Financial Management ◽  
Local Governments ◽  
Structural Equation ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
City Government ◽  
Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

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