scholarly journals KEWENANGAN DEKONSENTRASI KEPALA DAERAH DALAM PENYELENGGARAAN PENGELOLAAN KEUANGAN DAERAH

2019 ◽  
Vol 2 (1) ◽  
pp. 24
Author(s):  
Nurwita Ismail
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Qualitative Data ◽  
Central Government ◽  
Research Area ◽  
Comprehensive System ◽  
The Government

ABSTRACTDekonsentrasi Authority of the head of the region in implementing the financial management of this Research Area focuses on these problems. Using research methods normative legal science by using qualitative data analysis, comprehensive, and complete. Sebingga it was found that the results of research, organization of dekonsentrasi committed by the local government in line with the Undang-undnag Number 33 Year 2014 about equalization kuangan Central Government and local governments should It is a comprehensive system. Financial equalization is carried out in line with the governmental affairs division between the Government and the Government of the region, which is in the system settings not only covers aspects of revenue areas, but also aspects of the management and accountability. In line with that, then surrender the authority of the Government, pelimpahan the authority of Government, and the assignment from the Government in the framework of the Organization of the principle of decentralization, dekonsentrasi, and pembantuan should also be followed with the settings funding and utilization of the national resources efficiently and effectively.  

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

Yurispruden ◽  
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

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

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
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.

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PADA DINASS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA KOTAMOBAGU

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Veybie Komaling ◽  
Stanley Kho Walandow
Keyword(s):  
Research Methods ◽  
Asset Management ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Computer Applications ◽  
Application Program ◽  
Management Area

Computer Applications SIMDA program is an application program that is intended to assist local governments in the area of financial management. As for the above purpose of the research is to evaluate the application of SIMDA at the Department of Revenue, Finance and Asset Management Regional Kotamobagu. Research methods using qualitative data, that is data obtained from the object of research in the form of sentences or descriptions, sketches and drawings and quantitative data, ie data obtained from the object of research in the form of numbers or numbers that have been processed further. From this study, the researchers concluded that SIMDA Application Evaluation in the Department of Revenue, Finance and Asset Management Regional Kotamobagu not fully in accordance with the Legislation in force, because the procedure is not in accordance with the cash outlay Minister Regulation No. 13 Year 2006 on Guidelines for Financial Management area.

scholarly journals Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

2018 ◽  
Vol 10 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Anissa Adriana ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Financial Information ◽  
Capital Region ◽  
The Public ◽  
Regional Governments

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

scholarly journals STRATEGI MENSINERGIKAN PROGRAM PENGEMBANGAN MASYARAKAT DENGAN PROGRAM PEMBANGUNAN DAERAH

2013 ◽  
Vol 5 (1) ◽  
Author(s):  
Akmaruzzaman ◽  
Sumardjo ◽  
Himawan Hariyoga
Keyword(s):  
Local Government ◽  
Community Development ◽  
Local Governments ◽  
Swot Analysis ◽  
Central Government ◽  
Local Development ◽  
Descriptive Analysis ◽  
Development Program ◽  
Energy Needs ◽  
The Government

Natuna regency is a rich area of natural resource products, but still includes underdeveloped areas in Riau Islands Province. Local governments have to make fundamental changes in building the infrastructure aspects, economic, and human resources to eliminate underdevelopment and reduce dependency on central government. The aims of this research are: (1). to evaluate the effectiveness and stakeholders’ perception of the CD program, in terms of participation and partnership; and (2) to formulate a strategy for synergizing the CD Program of Star Energy with the local government’s development program. The analytical methods that are used in this research are descriptive analysis and SWOT analysis. This research was undertaken in Palmatak Sub District and Siantan Sub District of Natuna District of Kepulauan Riau Province, from June until October, 2008. The results indicated that the government stakeholders perceived that the participation of the CD program’s beneficiaries was adequate, and that the partnership between Star Energy and the local government was inadequate. The result of SWOT analysis suggested that Star Energy needs to focus its CD program on sustainable activities, such as economic development and education programs. The strategy for increasing synergy with the local development programs is to intensify communication between the company and the local government through the formation of community development partnership forum.Keywords: Community Development (CD), Effectiveness, Policy Strategy

scholarly journals Pro Disability Policy in Local Governments: Lessons from the Central Lampung Regency

2021 ◽  
Vol 8 (01) ◽  
pp. 161-177
Author(s):  
Simon Hutagalung
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Local Governments ◽  
People With Disabilities ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Persons With Disabilities ◽  
Government Organizations ◽  
The Government

All local governments have the same responsibility and obligation in positioning themselves as institution that are friendly to persons with disabilities, including Central Lampung Regency in Lampung Province. There are two important questions from the research which is the basis of this study; (1). What are the efforts made by the Central Lampung Regency government towards groups with disabilities? (2). What are the problems that occur in the management of disability groups in Central Lampung Regency?. The type of this research is descriptive with a qualitative approach. The data used by researchers in this study are sourced from primary and secondary data. In this study, primary data obtained through interview techniques was carried out by giving several questions related to the problem issues in research to the informants who had been determined. Informants in this study was collected with a purposive sampling technique. The key informants in this study were 9 heads of local government organizations, 10 representatives of community organizations, and 5 members of the regional parliament. All of them play a role in data collection activities which include focus group discussions, in-depth interviews, observation, and documentation. Meanwhile, data analysis was carried out using interactive data analysis techniques. In the last three years, the number of people with disabilities in Central Lampung has increased. However, the increase in the number of people with disabilities in Central Lampung is due to the expansion of the meaning and scope of disabilities in Indonesia regulation. It is known that several actions at the level of local government organizations in facilitating groups with disabilities can be designed in a more focused manner in the design of programs and policies covering the government, population and civil registration, social, health, education, employment, and transportation, and public infrastructure sectors.

scholarly journals PERAN PEMERINTAH DAERAH DALAM PEMBERDAYAAN MASYARAKAT PETANI JAGUNG DI KECAMATAN BIRINGBULU KABUPATEN GOWA

2014 ◽  
Vol 4 (1) ◽  
Author(s):  
Muhammad Nurdin ◽  
Sitti Nurmaeta ◽  
Muhammad Tahir
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Local Governments ◽  
Qualitative Data ◽  
Community Empowerment ◽  
Descriptive Research ◽  
Savings And Loan ◽  
Farmer Groups ◽  
Farmer Training

The purpose of this study to determine the role of local government in community empowerment Biringbulu corn farmers in the District of Gowa. This type of research used was descriptive research and data analysis is the analysis of qualitative data. Data collection techniques used are observation, interviews and documentation. The results showed that: The role of local government in empowering communities corn farmers are already well underway; FeAs already carry corn farmer training went well, but not maximized in because there are many farmer groups have not received training; and local governments to provide assistance for seeds, fertilizers as well as savings and loan assistance.Tujuan penelitian ini untuk mengetahui peran Pemerintah Daerah dalam pemberdayaan masyarakat petani jagung di Kecamatan Biringbulu Kabupaten Gowa. Jenis penelitian yang di gunakan adalah penelitian deskriptif dan analisis data adalah analisis data kualitatif. Teknik pengumpulan data yang di gunakan yaitu observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa: Peran pemerintah daerah dalam pemberdayaan masyarakat petani jagung sudah berjalan dengan baik; penyuluh lapangan sudah melaksanakan pelatihan petani jagung berjalan dengan baik, akan tetapi belum maksimal di karenakan masih banyak kelompok tani belum mendapatkan pelatihan; dan pemerintah daerah memberikan bantuan bibit, pupuk serta bantuan simpan pinjam.

scholarly journals ANALISIS DINAMIKA PERMASALAHAN IMPLEMENTASI ANGGARAN PEMERINTAH DAERAH DI INDONESIA

2020 ◽  
Vol 2 (2) ◽  
pp. 1-12
Author(s):  
Rahmat Salam
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Budget Deficits ◽  
High Expectations ◽  
Local Government Level ◽  
The Government ◽  
Coordination Tool ◽  
The Masses

The budgeting process is central to every administration be it the central government, local governments and the private sector because financial control is perhaps the most effective coordination tool. The scope and nature of government operations as a whole are determined by the allocations for the various programs. In fact, human nature has never been proven compared to when humans struggle to get a larger than usual share of the funds. This paper examines budgeting at the local government level, its preparation, problems and prospects. The study found that there was a wide gap between the budget plan and its implementation which resulted in the failure to fulfill political promises and the increasingly high expectations of society. The widespread dissatisfaction of the masses with the local government contributed greatly to the slow pace of local community development. This paper makes several recommendations that will reduce the incidence of budget deficits in the Government.

scholarly journals Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung)

2015 ◽  
Vol 10 (2) ◽  
pp. 1-10
Author(s):  
Ulfi Maryati ◽  
Armel Yentifa ◽  
Wiwik Andriani
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Conceptual Framework ◽  
Research Methods ◽  
Local Governments ◽  
Central Government ◽  
Qualitative Research Methods ◽  
Financial Policy ◽  
Accrual Accounting ◽  
Library Research

The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of  2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.

scholarly journals Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments

2020 ◽  
Vol 10 (2) ◽  
pp. 302
Author(s):  
Nur Fajri ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Dominant Role ◽  
Group Discussion ◽  
Assessment Process ◽  
Internal Auditor ◽  
Factors Affecting ◽  
The Relationship

The purpose of this study is to analyze whether there is relationship between level of local government internal auditor (LGIA) capability and local government financial management (LGFM) quality. Furthermore, this study also identifies factors affecting the presence or the absence of a significant relationship between LGIA capability and LGFM quality. This research uses in-depth interviews and focus group discussion to identify factors affecting the presence or the absence of relationship between LGIA capability and LGFM quality. The results show that there is no relationship between LGIA capability and LGFM quality. The absence of the relationship is caused by dominant role of Local Government Working Units (LGWU) in the process of financial management; improvement of LGIA capability is not followed by improvement on the roles and services provided by LGIA; and potential weakness in assessment process of LGIA capability by The Finance and Development Supervisory Agency. Findings of this study will assist both central and local governments to evaluate “what went wrong” with their Improvement of LGIA Capability Programs and assist central government to formulate a better policy on relationship and coordination among head of local government, LGWU, and LGIA.This research develops a new method to measure LGFM quality comprehensively. This study also fills gap in the literature exploring the relationship between LGIA capability and LGFM quality, which is still rare at present.

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