ANALISIS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN MALALAYANG

Rural and Urban Land and Building Tax is a tax on land and/or buildings owned, controlled, and/or utilized by individuals or entities, except areas used for plantation, forestry and mining business activities. Management of land and building taxes is handed over to regional governments since the enactment of law number 28 of 2009 concerning regional taxes and regional levies.Toimprove the accountability of regional financial management, especially from UN revenues, no later than January 1, 2014.PBB-P2 transfer is expected to increase regional own-source revenues (PAD) and at the same time improve the structure of the regional income and expenditure budget (APBD). The purpose of this study was to find out and analyze the process of collecting rural and urban land and building tax (PBB-P2) in Malalayang District. The type of research conducted is descriptive qualitative research.The results showed that the PBB-P2 collection process in Malalayang District in general had gone well although there were still some obstacles, such as the lack of awareness in paying PBB-P2 by taxpayers domiciled outside the region but having tax objects in the region, lack of available availability in PBB-P2 collection, different economic levels, also the absence of sanctions imposed by the government on taxpayers in paying taxes and lack of socialization from the local government. So that causes the target to be achieved has not met expectations in accordance with existing provisions.

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Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽

10.29264/jakt.v14i1.1007 ◽

2017 ◽

Vol 14 (1) ◽

pp. 57

Author(s):

Rasyidah Nadir ◽

Hasyim Hasyim

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Financial Management ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

District Government ◽

The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

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EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17997.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Astrid Claudia Sumual ◽

David Paul Elia Saerang ◽

I Gede Suwetja

Keyword(s):

Local Government ◽

Human Resources ◽

Qualitative Analysis ◽

Asset Management ◽

Financial Management ◽

Analysis Method ◽

Management Area ◽

Administration And Supervision ◽

Implementation Management ◽

Descriptive Qualitative

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

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

Jurnal Renaissance ◽

10.53878/jr.v3i2.77 ◽

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.

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ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v5i2.15662 ◽

2019 ◽

Vol 5 (2) ◽

pp. 124-140

Author(s):

Ropida Rezeki Utami ◽

Aliamin Aliamin ◽

Heru Fahlevi

Keyword(s):

Local Government ◽

Human Resources ◽

Financial Management ◽

Qualitative Method ◽

Local Property ◽

Financial Statements ◽

Reliable Information ◽

Education Training ◽

The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional.

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EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽

10.20473/mi.v1i2.8828 ◽

2018 ◽

Vol 1 (2) ◽

pp. 251 ◽

Cited By ~ 1

Author(s):

Galih Arya Prathama

Keyword(s):

Local Government ◽

Financial Management ◽

Central Government ◽

Financial Resources ◽

Regional Government ◽

Delegation Of Authority ◽

Government Financing ◽

Financial Governance ◽

The Government ◽

Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

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THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽

10.33474/yur.v4i2.10250 ◽

2021 ◽

Vol 4 (2) ◽

pp. 208

Author(s):

Fahrul Abrori

Keyword(s):

Local Government ◽

Research Methods ◽

Financial Management ◽

Local Governments ◽

Central Government ◽

Fiscal Decentralization ◽

The Government ◽

The Stability ◽

The Relationship

ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

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PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v7i2.13549 ◽

2016 ◽

Vol 7 (2) ◽

Author(s):

Merry Inggrid Siwy ◽

David P.E. Saerang ◽

Herman Karamoy

Keyword(s):

Control System ◽

Local Government ◽

Financial Reporting ◽

Internal Control ◽

Financial Management ◽

Internal Audit ◽

Financial Statements ◽

Internal Auditor ◽

Internal Control System ◽

The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

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ANALISIS STRATEGI PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) SERTA EFEKTIVITAS PENERIMAANNYA DI PEMERINTAH KABUPATEN MINAHASA SELATAN TAHUN 2016-2017

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.1.22290.2019 ◽

2019 ◽

Vol 14 (1) ◽

Author(s):

Vernando Viki Tambingon ◽

Hendrik Manossoh ◽

Novi S. Budiarso

Keyword(s):

Urban Areas ◽

Qualitative Data ◽

Primary Data ◽

Rural And Urban Areas ◽

Collection Process ◽

Rural And Urban ◽

Implementation Of The Strategy ◽

Descriptive Qualitative

Based on Law Number 28 of 2009 states that the Land and Building Tax for Rural and Urban Areas is a tax that is controlled by the regional governmentThe purpose of this study was to determine the implementation of the strategy, measure the level of PBB-P2 and countries in South Minahasa Regency in PBB P2 collection. The type of research used is descriptive qualitative data where the primary data to be used will then be analyzed, namely data that can be used for the main purpose of this study.The results of the study indicate that the strategy in UN PBB P2 collection was well implemented, although there were some obstacles in the UN collection process P2. Whereas the acceptance of PBB in P2 in 2016 and 2017 is classified as less effective.

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KOTA MAGELANG

Jurnal Akuntansi ◽

10.24964/ja.v3i1.45 ◽

2016 ◽

Vol 3 (1) ◽

Author(s):

Martinus Budiantara ◽

Nugraeni Nugraeni

Keyword(s):

Local Government ◽

Financial Management ◽

Total Sample ◽

City Government ◽

Managerial Performance ◽

Government Organizations ◽

Goal Clarity ◽

Effective Performance ◽

Management Area ◽

The Government

The purpose of this study was to test empirically and analyzes the factors that influence the performance of managerial work units (SKPD) Magelang city government. These factors include participation in budgeting, budget goal clarity and decentralized structure. Management accountable local government, can not be separated from local government budgets. In preparing the budget, the government has implemented the participation of each unit of work in preparing the budget. The key to effective performance is the participation of subordinate plays an important role in achieving these objectives. Budget goal clarity illustrate the scope of the budget stated clearly and specifically, and understood by those responsible for their achievement. The existence of a clear budget targets will allow employees to draw up budgetary targets. Budget goal clarity will help employees to achieve the expected performance, which by knowing the budget target performance levels can be achieved. The more decentralized structure of government organizations in the region, the higher the head SKPD performance in running the financial management area. This led to research in the field of local government budgets, to be relevant and important. The study population was 26 Unit (SKPD) in the city of Magelang with a total sample of 75 people consisting of employees of accounting and budgeting. Data was collected by questionnaire and analyzed using multiple regression analysis. The result is that participation in budgeting, budget goal clarity and structure of decentralization affect the improvement of managerial performance SKPD either partially or simultaneously. Keyword: participation in budgeting, budget goal clarity, decentralized structure, managerial performance

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KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA GORONTALO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.4.26348.2019 ◽

2019 ◽

Vol 14 (4) ◽

Author(s):

Alma Meita Makausi ◽

Harijanto Sabijono ◽

Sherly Pinatik

Keyword(s):

Local Government ◽

Qualitative Analysis ◽

Tax Revenue ◽

Analysis Method ◽

Regional Income ◽

Average Percentage ◽

Local Revenue ◽

Descriptive Qualitative

Parking Tax is a regional tax which can also affect the increase of local revenue. Effectiveness and contribution of Parking Tax is one tool to measure the extent of Local Government achievement in collecting Parking Tax contributes to the region’s original revenue is very important to develop a region. This study aims to (1) find out the percentage level of effectiveness of Parking Tax in Gorontalo City (2) find out how much the percentage of Parking tax revenue contribution to the Original Revenue of Gorontalo City. This study applies a descriptive qualitative analysis method. The result of research obtained by the Gorontalo City parking tax in 2014-2018 experienced a fluctuation with an average percentage of 84,95% entered the criteria quite effectively, and the parking tax in Gorontalo City contributed less to the orginal regional income because it had an average percentage of 0,06% of revenue from the Gorontalo City original income.

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