EVALUASI ATAS PENERAPAN SISTEM AKUNTANSI SATUAN KERJA PENGELOLA KEUANGAN DAERAH PEMERINTAH KOTA BOGOR (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah)

2019 ◽  
Vol 8 (01) ◽  
pp. 43
Author(s):  
Jeffry .
Keyword(s):  
Local Government ◽  
Money Supply ◽  
Research Result ◽  
City Government ◽  
Financial Statement ◽  
Accounting System ◽  
Local Government Finance ◽  
Cash Inflow ◽  
Accounting Procedure

Aim from this research has explained how far regulation that applied by city government in Bogor, explain how far accounting system applications SKPKD in city government in Bogor ,  and explain financial statement presentation in city government in Bogor. Research method that used case study method.  This method covers activity that done with hold direct research to location to gets data that need to relate to problem that canvassed. Research is done Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Daerah Kota Bogor. From research result that done, that city government bogor in the year 2007 apply Permendagri number 13 year 2006.  Then setting accountancy wisdom in city local government bogor appointed in number mayor regulation 26 year 2008 that published on 25 novembers 2008 about system and region finance accounting procedure.  City local government finance accounting system bogor comprehensively apply cash inflow accounting procedure, money supply expenditure accounting procedure, perosedur asset accountancy, with accounting procedure besides money supply. Financial statement presentation event, city government financial statement bogor fulfil Standard Government Accountancy as that regulated in PP number 24 year 2005. Evaluation result in this research that city government region finance manager work unit accounting system bogor as according to Permendagri number 13 year 2006 then done to setting accountancy wisdom that regulated in number mayor regulation 26 year 2008.  Even if happen slowness in regional leader regulation publication but system and region finance accounting procedure based on Permendagri number 13 year 2006 permanent applied at the (time) of regional leader regulation arrangement current.Keyword: accounting system, ministry of home affairs regulation (Permendagri) 

Audit Board of Republic of Indonesia Opinion Viewed from Review on Local Government Financial Statement and Leaderrs Commitment (Case Study in Indonesia)

2015 ◽  
Author(s):  
Teguh Puspandoyo ◽  
Farida Hendrastuti ◽  
Fitriana Kurniawati ◽  
Eka Setyorini ◽  
mariani mariani ◽  
...  
Keyword(s):  
Local Government ◽  
Financial Statement

scholarly journals Participatory Democracy in Local Government

2020 ◽  
Vol 20 (2) ◽  
pp. 246-268
Author(s):  
Ángel H. Iglesias Alonso ◽  
Roberto L. Barbeito Iglesias
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Citizen Participation ◽  
Local Governments ◽  
New Technologies ◽  
Local Politics ◽  
Integrated Approach ◽  
City Government ◽  
Administrative Participation

In 2015, the local government of the city of Madrid (Spain) introduced an electronic participation system. This initiative stemmed mainly from the social movements that had occupied the squares of many Spanish cities since 2011. As a result of the local elections in 2015, many of those same activists gained institutional power, took citizens’ participation very seriously, and decided to use the possibilities offered by the internet for political and administrative participation. In this article, we seek to assess the impacts of the Madrid city government with the e-democracy experiment – based mainly on establishing an online platform to facilitate citizen participation in political and administrative decision processes. Drawing on qualitative and documental data, our research indicates that whereas the overall aim of the project was to give citizens a say in local policy and decision making, our case study shows that participation was very low since most of the population does not feel concerned by these processes. Indeed, one of our findings showed that citizens’ involvement offline surpassed in some cases their online participation. To identify who is politically active online and offline is a great challenge, to which the promoters of the project did not pay much attention. Although e-participation was meagre in relation to the electoral turnout, the case study also shows that many proposals from the public were incorporated into the local policies, indicating that from a qualitative point of view, e-participation influences decision-making processes. Perhaps local governments should use a more strategic and integrated approach towards the use of electronic technologies to foster and motivate citizens’ involvement in local politics and administration. This more integrated approach should be less dependent on ideological incentives, more institutionalized, and must incorporate citizens’ perceptions and inputs before the introduction of new technologies.

scholarly journals Assessment of Enhancing Transparency of Financial Statements

2016 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Viswa Nadham N.
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Opportunity To Learn ◽  
Financial Statements ◽  
Financial Statement ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Qualitative And Quantitative

The study explored both the advantages of transparency and challenges facing finance departments of local government authorities in the course of preparing and presenting financial information. The study employed an explanatory case study,cross-sectional survey  and applied a triangulation of methods to collect both qualitative and quantitative data. The participants were all selected based on the opportunity to learn and the typicality of Dodoma municipality. A total of 80 respondents were involved. Data analysis was done through SPSS. Figures, tables, pattern matching, comparison and strong explanation building all aided in simplifying the analyses of findings.Key findings of the study unveiled that participation of the public in finance affairs of local governments heightened transparency in the preparation and presentation of financial statements. Furthermore, the finding reveal that International Finnancial Report Standards (IFRS) was rarely applicable during  the preparation of financial statement. It was also found out that tansparency in financial matters reduced fraudulent behaviours in the allocation and expenditure of local government funds.Key words: Financial statements, IFRS, IAS, Financial transperancy.

scholarly journals Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

2021 ◽  
Vol 18 ◽  
pp. 1218-1222
Author(s):  
Petrus Peleng Roreng ◽  
Mira Bandhaso ◽  
Christina Jeane Tandirerung
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
City Government ◽  
Accounting System ◽  
Financial Reports ◽  
Regional Work ◽  
Positive Effect

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

scholarly journals The Dynamics of Street Vendors’ Resistance in Bandung City

2018 ◽  
Vol 34 (2) ◽  
pp. 321-331
Author(s):  
Rina Hermawati ◽  
Oekan S Abdoellah ◽  
Budhi Gunawan ◽  
Selly Riawanti ◽  
Nunung Runiawati ◽  
...  
Keyword(s):  
Research Result ◽  
Research Strategy ◽  
Qualitative Approach ◽  
City Government ◽  
Street Vendors ◽  
The Government ◽  
The City

This research depicts the dynamics of street vendors’ resistance to the city government’s policy. The research applied qualitative approach with research strategy of case study. The research result showed that street vendors’ strategies in dealing with the city government were devised in various ways, both covert and open ones. Covert resistance tended to be put up when street vendors were already in a weak position. However, when street vendors were in a firm position, they tended to choose open resistance. The theme of resistance was adjusted to the situation and policies imposed by the government. When eviction was carried out, street vendors’ resistance was focused on the effort to ask for space for trading. When relocation was carried out, street vendors’ resistance was put up to obtain strategic locations and empowerment programs. When the zoning system was applied, street vendors attempted to intervene in the criterion of green, yellow, and red zones.

scholarly journals Kebijakan Komunikasi Pada Proyek Eksplorasi Panas Bumi Di Baturaden Dalam Perspektif FPIC

2015 ◽  
Vol 19 (1) ◽  
Author(s):  
Alvin Yulityas Sandy
Keyword(s):  
Informed Consent ◽  
Local Government ◽  
Research Result ◽  
Public Relation ◽  
Public Communication ◽  
Case Study Method ◽  
Market Society ◽  
Implementation Approach ◽  
Relation Perspective

The aim of this study is to find out the implementation of Free Prior of Informed Consent (FPIC) value in Geothermal Project at Slamet Mountain, both Banyumas local government as a government identity and PT. Sejahtera Alam Energy as a business identity. This research uses case study method through government, market, and public relation perspective. This research also uses the value of FPIC implementation approach applied by Banyumas local government and PT. SAE. Base on the research result it can be conclude that FPIC implementation is still far from ideal level, mainly base on standard of UN REDD++ Indonesia. In regulation side, FPIC has already existed and managed in regulation and license but it still weak at the level of interpretation and implementation, so the effect is the form of public communication tends to one way communication (linier model), it doesn’t suitable with the transactional communication base on FPIC value and program. Keywords: Implementation, Free Prior of Informed Consent, Government-Market-Society   ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan nilai FPIC (Free Prior of Informed Consent) pada proyek eksplorasi panas bumi di Gunung Selamet, baik oleh Pemerintah Daerah Kabupaten Banyumas sebagai entitas negara, maupun oleh PT. Sejahtera Alam Energy sebagai entitas perusahaan. Penelitian ini menggunakan metode study kasus, dengan perspektif relasi negara, pasar dan publik, penggunaan pendekatan implementasi nilai FPIC yang diterapkan oleh pihak Pemda Banyumas dan PT.SAE, berdasarkan hasil penelitian dapat disimpulkan pelaksanaan FPIC masih jauh dari tataran ideal, terutama menggunakan standar pelaksanaan UN REDD ++ Indonesia. Dari sisi regulasi, FPIC sebetulnya sudah ada dan diatur dalam serakan peraturan dan perijinan, namun masih lemah pada tataran teknis tafsir pelaksanaan, sehingga menghasilkan bentuk komunikasi publik yang cenderung model komunikasi satu arah (linear), tidak mencerminkan komunikasi transaksional yang berbasiskan pada program dan nilai Free Prior of Informed Consent. Kata Kunci : Implementasi, Free Prior of Informed Consent, Negara-Pasar-Publik.

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