scholarly journals Pengukuran Kinerja Keuangan Pemerintah Kota Pontianak

2020 ◽  
Vol 2 (2) ◽  
pp. 19-31
Author(s):  
Akhmad Yani ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Performance Measurement ◽  
Local Governments ◽  
Good Governance ◽  
Capital Expenditure ◽  
City Government ◽  
Narrative Form ◽  
The Public ◽  
Related Data ◽  
Measurement Tools ◽  
Regional Governments

Demands on performance and the implementation of the principle of performance accountability lead to the need to measure local government performance. Performance measurement is important to assess the accountability of officials or organizations in producing the best service to the public, as well as in realizing good governance in local governments. This study seeks to provide an overview of the financial performance of the Pontianak City Government by using performance measurement tools in the form of regional financial ratios. Quantitative approaches are used in data analysis. The narrative form is then descriptively applied to illustrate the findings from the results of the analysis of related data. From this research it was found that the Pontianak City Government is quite capable in financing the administration and development in the regions; PAD revenues increase from year to year; the contribution of local taxes is very large in the formation of overall PAD; dependence on transfers from the central and other regional governments, including the category of "medium"; achieving the PAD target is classified as very effective; and the capital expenditure ratio has exceeded the average capital expenditure ratio in regional governments.

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 77-83
Author(s):  
Syarifuddin Syarifuddin
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Good Governance ◽  
Jel Classification ◽  
Government Officials ◽  
Accrual Accounting ◽  
The Public ◽  
Creative Accounting ◽  
Critical Phenomenology ◽  
Accrual Basis

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals THE IMPLEMENTATION OF SMART CITY IN CREATING INNOVATIONS OF PUBLIC SERVICES BY REGIONAL GOVERNMENTS (CASE STUDY OF BANDUNG CITY AND MAKASSAR CITY)

2020 ◽  
Vol 4 (1) ◽  
pp. 47-68
Author(s):  
Widuri Wulandari ◽  
Siti Munawaroh
Keyword(s):  
Smart City ◽  
Local Governments ◽  
Public Services ◽  
Good Governance ◽  
Review Literature ◽  
City Government ◽  
Easy Access ◽  
Community Activities ◽  
The Government

In order to make improvements in public services, the City Government of Bandung and Kota Makassar implement Smart City, and it is also in accordance with the directions of the Kementerian Pendayagunaan Aparatur Negara & Reformasi Birokrasi provide quality services that satisfy the needs of society in the fields of education, health, housing, and so forth. Local governments must also work creatively and innovatively to improve accountability, transparency, and responsiveness by utilizing information technology. The focus of this study is to compare the Government of Bandung with Makassar City in running Smart City in order to implement the innovation of public services. As a method for this research, a qualitative analysis is used, so that the phenomena or situations in the field can be realistically and systematically explained in detail while using the review literature from previous research. The Governments of Bandung City and Makassar City have shown to be successful areas with the implementation of Smart City. Both cities have received many awards for providing innovative services of high quality in spite of the fact that Makassar city started relatively late with implementing Smart City. Although they have been successful so far, the innovation of public services in these two cities will still have to be improved, so that a larger part of society will be able to profit from them. It takes a deep commitment on the part of the local authorities in order to be able to implement Smart City that creates an innovative programme. Smart City's implementation is a solution for creating good governance and makes improvements across multiple sectors of society. Moreover, Smart City sustains community activities and also provides easy access to information made by local governments. Keywords: Smart City, Innovation, Public Service

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 Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals ANALYSIS OF FACTORS AFFECTING FISCAL STRESS IN LOCAL GOVERNMENTS (Case Studies in Districts/Cities in Kunci Bersama Areas for the Period of 2015 - 2019)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Neni - Nurhayati
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
City Government ◽  
Fiscal Stress ◽  
Test Results ◽  
Factors Affecting ◽  
Local Revenue ◽  
Negative Effect ◽  
Saturated Sample

AbstractThis study aims at determining the effect of local revenue and capital expenditure on Fiscal Stress in the Kunci Bersama Area in 2015-2019. The population of this study is the district/city government in the Kunci Bersama Area. The entire population becomes a sample called the saturated sample (census). This study has 45 data observations derived from 9 districts/cities' financial statements for the 2015-2019 period. The data used in this study is secondary data in the form of a Budget Realization Report in the Kunci Bersama Areas for the 2015-2019 Period. The hypothesis testing tool in this study is the Eviews 9 software. From the test results, it is found that local revenue and capital expenditure affect fiscal stress. Local revenue has a negative effect on fiscal stress, while capital expenditure positively affects fiscal stress.�Keywords: Regional Own Income, Capital Expenditure, and Fiscal Stress

PROPOSAL OF INFRASTRUCTURE INFORMATION TECHNOLOGY FRAME WORK TOGAF FOR PAGAR ALAM TOWN GOVERNANCE

2019 ◽  
Vol 11 (1) ◽  
pp. 20-28
Author(s):  
Buhori Muslim
Keyword(s):  
Information Technology ◽  
Local Governments ◽  
Online Community ◽  
Good Governance ◽  
City Government ◽  
Work Processes ◽  
Technology Infrastructure ◽  
Architecture Framework ◽  
Information And Communication ◽  
Main Support

Abstract The development of e-government is a long program planned by the Indonesian Government to be contained in Presidential Instruction number 3 of 2003 concerning national policies and strategies for e-government development, this is intended to realize or implement a bureaucracy that is reliable, professional, productive in excellent service to the community the purpose of implementing good governance, it must also be carried out by local governments such as the City of Pagar Alam, to achieve this desire management systems and work processes must be developed or utilized using Information and Communication Technology (ICT) facilities as needed, in this case Information Technology is the foundation the main support is that later all information systems will be able to provide services for the needs, for this expectation needs to be made good infrastructure planning, in this study used the TOGAF framework (The open group architecture framework) as a framework that there is a reference to the design of the information technology infrastructure of the Pagar Alam City Government, the results are: (a). 28 candidates were proposed to be developed, (b). It was concluded that the connection to each SKPD must be connected to fiber optic fiber using Metro-LAN or Metro-MAN, (c). Obtained the latest concepts and online community service systems, (d). From the analysis, it is known that the application and technology gaps must be repaired or replaced, which ones need to be maintained or integrated using the appropriate system.

Advancing performance measurement

2015 ◽  
Vol 64 (1) ◽  
pp. 76-93 ◽  
Author(s):  
Francesca Manes Rossi ◽  
Natalia Aversano
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Local Governments ◽  
Service Performance ◽  
Performance Information ◽  
Management Tools ◽  
Content Type ◽  
Large Size ◽  
Reporting Service ◽  
Measurement Tools

Purpose – The purpose of this paper is to analyse the implementation of performance measurement tools by medium-to-large size Italian Local Governments (ILGs) with the aim of establishing their position in comparison with the content of the International Public Sector Accounting Standards Board’s (IPSASB’s) Consultation Paper (CP) on Reporting Service Performance Information and the points of views of other countries. Design/methodology/approach – A survey of all ILGs with more than 50,000 inhabitants has been carried out with the objective of evaluating which kind of performance management tools are implemented; moreover, these results are compared with the content of the IPSASB’s CP to evaluate the role of this guide as well as the main differences between the IPSASB’s approach and the current situation in Italy. Findings – Data collected highlight that several performance measurement tools required by law are generally prepared in ILGs even if a limited use of them for decision-making or accountability purposes occurs. Moreover, in accordance with the opinions of the countries that submitted letters of comment to IPSASB’s CP, Italian results reveal that information on the scope of the service performance information, on the entity’s objectives and their achievement, including a narrative discussion of this achievement, are perceived as relevant. Originality/value – The research investigates the future development of the CP by analyzing the points of view of the countries that submitted letters of comments to IPSASB. It also examines whether the current Italian situation is in line with the IPSASB’s position.

scholarly journals Implementasi Transaksi Non-Tunai Sebagai Dasar Tata Kelola Pemerintah Yang Baik: Studi Kasus pada Pemerintah Kabupaten Jombang

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 227-236
Author(s):  
Suluh Hendrawan ◽  
Nur Anisah ◽  
Lina Nasihatun Nafidah
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Leadership Style ◽  
Public Interest ◽  
Local Governments ◽  
Good Governance ◽  
Management Strategies ◽  
The Public ◽  
Qualitative Case Studies ◽  
Depth Interviews

The implementation of non-cash transactions in local governments is the government's step in the struggle for the public interest. This study discusses how to implement non-cash transactions in local government in an effort to realize good governance. With qualitative case studies obtained, the data in this study were collected by in-depth interviews. The results of this study prove that accountability, approval and administrative order have been successfully completed in the implementation of non-cash transactions. However, the efficiency of the use of the budget has not been able to optimize. Besides that, at the level of strategy, the system and structure are already running well. Factors of ability, human resources and leadership style that need to be considered in order to be successful in supporting good governance management strategies.

scholarly journals АДМІНІСТРАТИВНА РЕФОРМА ЯК ОСНОВА МОДЕРНІЗАЦІЇ ПУБЛІЧНОГО УПРАВЛІННЯ

2019 ◽  
Vol 1 (9(39)) ◽  
pp. 34-37
Author(s):  
Аль-Атті Ірина
Keyword(s):  
Public Administration ◽  
Local Governments ◽  
Good Governance ◽  
European Countries ◽  
Administration System ◽  
The Public ◽  
State Management ◽  
The Third ◽  
The World

The article analyzes the approaches to reforming the public administration system. Three types of reforms have been implemented in the world: first, economization is to increase the efficiency of administration while saving money; the second area of reform was the decentralization of public administration, which was clearly reflected in the growing role of local governments in European countries; The third area of reform was to increase the openness of public administration to the public, which should have helped to increase the legitimacy of the administration in the new environment. The author analyzed the following modern models of public administration: new state management; neo-institutionalism; "Governance" (or "good governance").

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