scholarly journals Implementasi Kebijakan Transaksi Non Tunai Pemerintah Daerah di Indonesia

2021 ◽  
Vol 21 (1) ◽  
pp. 80
Author(s):  
Astri Tania Herlen ◽  
Vima Tista Putriana ◽  
Denny Yohana

Non cash transactions are a new paradigm in the management of government finance. Non cash transactions are implemented in line with the issuance of the Minister of Home Affairs circular No. 910/1866 in 2017 concerning the implementation of non cash transactions in local governments. This is in accordance with the provisions of Presidential Instruction No. 10 in 2016. The purpose of this study is to investigate the application of non cash transactions by local governments in Indonesia. The results showed that the implementation varies across local governments in Indonesia in terms of when local governments under studied began to implement the system, minimum amount or threshold for the cash transactions allowed by the local governments under studied and types of transactions that have been done under non-cash transactions. The implementation of the non cash system is carried out in accordance with the principles of good governance. This non cash transaction system provides several benefits and constraints in implementing it in local governments

2020 ◽  
Vol 1 (2) ◽  
pp. 268-282
Author(s):  
Herman Herman ◽  
Hambali Thalib ◽  
Hamza Baharuddin

Paradigma baru dalam undang-undang nomor 23 tahun 23 tahun 2014 tetang pemerintahan daerah menghendaki hubungan yang sejajar antara DPRD dengan pemerintah daerah. Hubungan sejajar tersebut menandakan bahwa posisi DPRD dan pemerintah daerah adalah menempati posisi yang sama kuat. Hal itu di perlakukan guna mewujudkan pemerintahan yang baik (Good Government) yang di imbangi system pengawasan yang efektif dan efesien melalui mekanisme Check and Balance. Pemerintahan baik Good Government adalah pemerintahan yang di jalankan berdasarkan pada norma atau peraturan perundang-undangan yang mengaturnya secara konsisten dan bertanggung jawab dalam rangka mencapai tujuan negara yang di landasi prinsip transparan, angkutabel, bersih, jujur dan amanah. Untuk mewujudkan pemerintahan daerah yang baik, maka fungsi Dewan Perwakilan Rakyar Daerah di dalam melakukan pengawasan atas pelaksanaan urusan pemerintahan daerah adalah sangat penting. Pengawasan DPRD ini termasuk keputusan yang sanagt umum di luar peraturan perundang-undangan seperti kebijkan kepala daerah. The new paradigm in law number 23 of 23 of 2014 regarding regional governance requires an equal relationship between the DPRD and local governments. This parallel relationship indicates that the position of DPRD and local government is in the same strong position. This is done in order to create a good government (Good Government) which is balanced by an effective and efficient monitoring system through the Check and Balance mechanism. Good governance Good Government is a government that is run based on the norms or laws and regulations that regulate it consistently and responsibly in order to achieve the country's goals which are based on the principles of transparency, transportation, cleanliness, honesty and trustworthiness. To realize good regional governance, the function of the Regional People's Representative Council in supervising the implementation of regional government affairs is very important. This DPRD oversight includes decisions that are very general outside the statutory regulations, such as the policies of the regional head.


2021 ◽  
Vol 13 (12) ◽  
pp. 6615
Author(s):  
Tri Sulistyaningsih ◽  
Achmad Nurmandi ◽  
Salahudin Salahudin ◽  
Ali Roziqin ◽  
Muhammad Kamil ◽  
...  

This paper, which is focused on evaluating the policies and institutional control of the Brantas River Basin, East Java, Indonesia, aims to review government regulations on watershed governance in Indonesia. A qualitative approach to content analysis is used to explain and layout government regulations regarding planning, implementation, coordination, monitoring, evaluation, and accountability of the central and local governments in managing the Brantas watershed, East Java, Indonesia. Nvivo 12 Plus software is used to map, analyze, and create data visualization to answer research questions. This study reveals that the management regulations of the Brantas watershed, East Java, Indonesia, are based on a centralized system, which places the central government as an actor who plays an essential role in the formulation, implementation, and accountability of the Brantas watershed management. In contrast, East Java Province’s regional government only plays a role in implementing and evaluating policies. The central government previously formulated the Brantas watershed. This research contributes to strengthening the management and institutional arrangement of the central government and local governments that support the realization of good governance of the Brantas watershed. Future research needs to apply a survey research approach that focuses on evaluating the capacity of the central government and local governments in supporting good management of the Brantas watershed.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dadang Hartanto ◽  
Juhriyansyah Dalle ◽  
A. Akrim ◽  
Hastin Umi Anisah

Purpose This study aims to investigate the association of perceived accountability, perceived responsiveness and perceived transparency, and public trust in local government. Additionally, mediation of the perceived effectiveness of e-governance was also tested between these relationships. Design/methodology/approach Using a quantitative cross-sectional field survey, primary data was collected at local administration levels from two cities in Indonesia. The final data set of 355 respondents was then analyzed using SmartPls3 and the measurement and structural models were tested. Findings Positive results were obtained for all the hypothesized links (direct and indirect relationships). The study’s findings revealed useful insights for policymakers and researchers regarding the public’s perception of good governance and their expectations from the government, which further lead toward trust in local governments. Practical implications The study concluded that good governance practices develop and enhance the public’s trust in the government, thus provided key policy directions. Originality/value This study contributes to the body of knowledge related to good governance elements and their impact on public trust in the local government via the underlying mechanism of perceived e-governance effectiveness in developing countries in general and particularly the Indonesian context. Moreover, it is a unique study in the good governance domain while considering three good governance elements into a single theoretical framework. Previous studies have explored these elements individually with public trust, so this combined framework advances the body of knowledge. This research’s findings also contributed toward validating good governance theory with e-governance effectiveness and public trust integration in a single comprehensive framework. This research also helped answer the questions arising from past literature about declining public trust trends in local governments.


2021 ◽  
Vol 4 (1) ◽  
pp. 14-26
Author(s):  
Sushma Acharya

Buddhists Tourism Promotional Strategy to Nepal is the study of Buddhist tourism and its promotional strategy of Nepal. Buddha was born in Nepal, so Nepal must be like Jerusalem and Mecca are for Christians and Muslims of Buddhist, but still, Nepal has difficulties inviting two million overall tourists. Why is it so? Nepal is the country of Buddha; every Buddhist must visit Lumbini Nepal at least once in a lifetime but still status of arrival of Buddhist tourists is considerably low. The main objective of the study is to find out the Buddhists Tourism Promotional Strategy for Nepal. It is a review paper on Buddhist tourism. For this federal, provincial, and local governments have to work effectively with the assurance of good governance on the specified programs.


2014 ◽  
Vol 4 (1) ◽  
pp. 101
Author(s):  
Jamaluddin Ahmad ◽  
Astinah Adnan

Application of transparency, participation, and accountability in the procurement process of goods and services is in need to achieve good governance. Local governments Sidenreng Rappang has committed to implement through regulation principles so important to study. Therefore, this study aims to determine the principles of transparency, participation, and accountability and bureaucratic behavior that influence the process of procuring goods and services.This type of research is descriptive qualitative data collection techniques through documents, questionnaires, and informants. The data were then analyzed using qualitative descriptive analysis.Behavioral results showed that bureaucracy tends political types in the application of the principles of transparency, participation, and accountability services for goods and services. This supported the existence of a Representative Observer of Society (ROS) that help implement it. The factors that influence still more in human resources and the enforcement of sanctions against irregularities rules or procedures.


2021 ◽  
Vol 7 (2) ◽  
pp. 97
Author(s):  
Suranto Suranto ◽  
Awang Darumurti ◽  
Dwian Hartomi Akta Padma Eldo ◽  
Akhmad Habibullah

Public service innovation is the primary key to good governance development launched in most countries in the world, including Indonesia. There have been many innovative programs carried out by several Ministries, Institutions, and Local Governments in practice. Still, there is no comprehensive portrait related to the tradition of public service innovation. The study aims to obtain a complete description of the public service innovation practices in 2020 using indicators of innovators, types of innovation, goals and achievements of innovation, policy sector and geographical aspects. This descriptive-explorative research type applies an archival method that focuses on secondary data usage, and the results are then analyzed using both Nvivo 12 and SPSS. The result shows that: (1) Innovators are dominated by local governments because the scope of service issues is more varied and specific. (2) The type of policy innovation that is oriented to the process aspect dominates the proposed proposal because of the ease and implementation factor. (3) Most innovation outcomes are in problem-solving, which shows the orientation to problem-solving that is more practical and real impact. (4) The health sector is getting more attention in policy innovation because of the trend of actual needs in the field, making it the primary sector. (5) The institution participants in Java island are much higher than outside Java, showing the imbalance in the quality of human resources


2021 ◽  
Vol 11 (1) ◽  
pp. 58-76
Author(s):  
Vira Maulina ◽  
Irwan Taufiq Ritonga

This research is aimed to analyze the implementation of Non-Cash Transactions (NCT) in Local Government A and Local Government B by using four dimensions of public policy implementation model, namely communication, resources, disposition, and bureaucracy structure. Moreover, this research also identifies the factors which cause the low implementation of NCT in Local Government A when compared to Local Government B. This research uses the qualitative approach with multiple case studies. Researchers hope to see the comparison of NCT implementation in two different local governments to get more comprehensive picture of the effectiveness of NCT implementation in those local governments. Data collection was carried out through in-depth interviews using a semi-structured interview type and reviews on documents related to the implementation of NCT. The research data were analyzed using a thematic analysis and cross case analysis. The result of this study shows that the implementation of NCT in Local Government A was worse when compared to Local Government B. The factors that led to the low implementation of NCT in Local Government A were the lack NCT socialization to the community, limited facilities and infrastructure, weak commitment of the leader, and the absence of reward and punishment mechanisms.  


2016 ◽  
Vol 6 (4) ◽  
pp. 442-447
Author(s):  
Emmanuel Innocents Edoun ◽  
Alexandre Essome Dipita ◽  
Dikgang Motsepe

Africa is facing a number of challenges that are negatively affecting socio-economic development at all levels of governments and local governments are expected to play a leading role for Africa’s development. One of these challenges are illicit financial flows that are perceived by many as a crime against Africa’s transformation. The continent is losing billions of dollars every year because of tax evasion, corruption and inappropriate transfer pricing and maladministration. With tax being one of Africa’s main sources of revenue, current and past researches revealed that, illicit financial flows (IFFs) cripple African Governments tax base as a results of capital outflows and lack of good governance. This situation obviously is a challenge for Africa’s development as governments struggle to finance structuring projects and this in turn compels these governments to seek funds from international organisations at very high interest rates. It is also important to reveal that Foreign Direct Investment (FDI) rapidly grew after the Second World War with the intention to maximize profit on investment in less developed countries and specifically in the African continent. In competing in Africa, most multinationals main objective is to pay less tax, make extensive profits and transfer the proceeds to their country of origin. This subsequently gave rise to illicit financial flows in Africa where the continent is losing billions of dollars. Past studies equally revealed that, Africa’s revenue could increase between 55 and 65%, if appropriate mechanisms of monitoring the flows were in place. This study therefore is based on the premise that, tax evasion, illicit financial flows, corruption and abusive transfers pricing are all factors that affect Africa’s development. Using appropriate method of inquiry, this study wants to demonstrate the presence of FDI’s in Africa as a modus operandi behind tax evasion. It also using the “Appropriability Theory” to explain the rationale for FDI in Africa.


2021 ◽  
Vol 3 (2) ◽  
pp. 269-279
Author(s):  
Prabal Barua ◽  
◽  
Abhijit Mitra ◽  
Saeid Eslamian ◽  
◽  
...  

Although Bangladesh’s immense steps in preparing the disaster management policies following the values of good governance issue, the quantity to which these policies have productively been executing at the local level remnants mostly unknown. The objectives of this investigation were dual: firstly, to inspect the roles and efficiency of the local-level governance and disaster management organization, and lastly, to recognize the obstacles to the execution of national the policies and Disaster-Risk-Reduction guidelines at the local community level. The authors applied qualitative research and case Study approach, using techniques from the Participatory Rural Appraisal toolbox to collect data from local community members as well as government and NGO officials. From the finding of the study, it was revealed that interactive disaster governance, decentralization of disaster management, and compliance by local-level institutions with good governance principles and national policy guidelines can be extremely effective in reducing disaster-loss and damages. According to coastal community members, the local governments have generally failed to uphold good governance principles, and triangulated data confirm that the region at large suffers from rampant corruption, political favoritism, lack of transparency and accountability and minimal inclusion of local inhabitants in decision-making – all of which have severely impeded the successful implementation of national disaster-management policies. This study contributes to these research gaps, with identification of further research agenda in these areas. The paper deals with International Sendai Framework that called for enhancement of local level community resilience to disasters. Thus, it contributes to numerous policy and practice areas relating to good disaster governance. The study identified the specific manifestations of these failures in coastal communities in Bangladesh. These results underscore the vital need to address the wide gap between national DRR goals and the on-the-ground realities of policy implementation to successfully enhance the country’s resilience to climate change-induced disasters.


Author(s):  
Syarifuddin Syarifuddin

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


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