scholarly journals Strategy Analysis of Regional Tax Increase and Regional Retribution of Banda Aceh City in the New Normal Era Covid Pandemic 19

2020 ◽  
Vol 3 (4) ◽  
pp. 3923-3932
Author(s):  
Rizka Rizka
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Central Government ◽  
City Government ◽  
Strategy Analysis ◽  
Weak Supervision ◽  
New Normal ◽  
Organizational Goals ◽  
Local Revenue ◽  
Banda Aceh

This study aims to analyze the strategy carried out and analyze the problems in determining the strategy as an effort to increase local revenue during the New Normal Pandemic Covid 19. The object of this research is the strategy for increasing local tax revenues and levies prepared by the Banda Aceh City Government. Meanwhile, the subjects in this study are the Head of the BPKK Office, the Secretary of the BPKK, the Head of Billing, the Head of Data Collection, and the Head of Accounting who are divided into duties and obligations to participate in developing strategies for increasing regional revenues. This research is a descriptive study, while the approach is a qualitative approach. Data collection was carried out in two ways, namely library data collection and field data collection. The results showed that; (1) Problems that exist in Pemko Banda Aceh are fiscal dependence on the Central Government, not optimal exploration of regional potential, inefficient performance of regional financial management and weak systems and socialization. (2) The strategy adopted by Pemko Banda Aceh is to implement intensification and extensification efforts. (3) Problems faced in realizing the strategy for increasing regional revenue include unattainable organizational goals, lack of coordination with other parties, weak supervision including instruments, lack of use of information technology, and limited quality of human resources.

scholarly journals School Financial Management in Smpit Al-Azhar Banda Aceh

2020 ◽  
Author(s):  
Hayatul Fitri ◽  
Cut Zahri Harun ◽  
Niswanto .
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Central Government ◽  
School Principal ◽  
Qualitative Approach ◽  
Research Subject ◽  
School Budget ◽  
School Budgets ◽  
Banda Aceh ◽  
Budget Revenue

Financial management contributes to determining the realization of educational activities in schools. The financial management is conducted through the process of planning, organizing, leading, coordinating, and controlling. In this research, the researcher used a qualitative approach. The research subject is the school principal, the vice-principal, the treasurer, and the teachers. The techniques of data collection used are observation, interview, and documentation. The results of the study are; (1) The drafting process of the school budget revenue and expenditures (RAPBS) is made by collecting the data from teachers and staff. All the data obtained are the analysis results based on priority scale consideration guided by the previous year’s program. (2) The realization of school budgets originating from the central government is guided by technical guidelines set by the Minister of Education and Culture. However, the funds use sourced from the community is guided by the agreement between the committee and the foundation. (3) The accountability of the RAPBS in SMPIT Al-Azhar Banda Aceh is conducted every three months for budgets originating from the central government, which are then conveyed to the Education and Culture Department of Banda Aceh, while the accountability of budgets from the community and foundations is carried out once a year. Keywords: Management, Financial, and School.

scholarly journals Organizational Structure and Financial Resource Management of Universities

2019 ◽  
Vol 8 (3S3) ◽  
pp. 206-212
Keyword(s):  
Resource Management ◽  
Data Collection ◽  
Organizational Structure ◽  
Financial Management ◽  
Financial Resource ◽  
State University ◽  
Institutional Policies ◽  
Organizational Goals ◽  
Secondary Sources ◽  
University Finance

Organizational structure refers to the established pattern of relationship among the parts of an organization. Financial management is directly concerned with finance of any organization. For achieving the organizational goals of a university finance is an integral part of management which depends on great deals of institutional policies. The sample of this study comprises of two universities i.e. Gauhati University as state university and Tezpur University as central university. Secondary sources were used as tools for data collection. The result derived indicated that there was a difference between state and central university regarding organizational structure and financial resource management.

The Direct Expenditures: Impact of Local Revenue and Special Allocation Fund

2021 ◽  
Vol 1 (2) ◽  
pp. 11
Author(s):  
Sri Dewi Anggadini ◽  
Riza Azasul Azrin ◽  
Egi Fahrana ◽  
Ari Bramasto
Keyword(s):  
Financial Management ◽  
City Government ◽  
West Java ◽  
Financial Reports ◽  
Local Revenue ◽  
Accountability System ◽  
Analysis Technique ◽  
Verification Methods ◽  
The Government ◽  
Positive Effect

The strengthening of demands for a good financial management and accountability system encourages the government to improve performance in financial management in order to produce good and transparent financial reports. The purpose of this study was to determine the effect of local revenue and Special Allocation Funds on Direct Expenditures for City Government in West Java Province for the 2015-2019 period. The method used is descriptive and verification methods with a quantitative approach. The analysis samples in this research are 5 City Government Financial Reports in West Java Province for 5 periods. The data analysis technique used in this study is the Statistical Package for the Social Sciences (SPSS) using the IBM SPSS Statistics 20 software. The results show that local revenue has a positive effect on Direct Expenditures and Special Allocation Funds have a positive effect on Direct Expenditures in City Government. In West Java Province for the period 2015-2019.

scholarly journals ANALISIS PENGARUH PENDAPATAN PAJAK, PENDAPATAN RETRIBUSI, DAN PENDAPATAN ASLI DAERAH LAIN YANG SAH TERHADAP BELANJA PEMBANGUNAN PEMERINTA KOTA MANADO (2008-2014)

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Avriano Rizky Tenda ◽  
Vekie Rumate ◽  
Daisy Engka
Keyword(s):  
Income Tax ◽  
Central Government ◽  
Least Square ◽  
City Government ◽  
Ordinary Least Square ◽  
Local Revenue ◽  
Delegation Of Authority ◽  
Revenue Sources ◽  
Development Expenditure ◽  
Development Spending

ABSTRAK     Otonomi daerah sejatinya  merupakan pelimpahan wewenang dari sentralisasi ke desentralisasi, artinya kewenangan dari pusat sudah dilimpahkan ke daerah begitu juga dengan pengelolaan anggaran rumah tangganya sendiri. Kemandirian ekonomi sebuah daerah juga dinilai dari tingkat Pendapatan Asli Daerah (PAD) yang dimiliki dibandingkan dengan dana transfer dari pemerintah pusat. Sumber-sumber PAD terbesar datang dari pajak, retribusi dan PAD lain yang sah. Dalam penelitian ini digunakan metode Ordinary Least Square (OLS) untuk mengetahui seberapa besar sumber-sumber PAD yakni pendapatan pajak, pendapatan retribusi dan PAD lain yang sah mempengaruhi belanja pembangunan / belanja langsung kota Manado. Dalam pengujian didapatkan, angka R square sebesar 95,9 yang artinya tingkat pengaruh ketiga variable independen yang tergabung dalam PAD mempunyai tingkat pengaruh sebesar 95,9 persen terhadap belanja langsung/belanja pembangunan yang dilakukan oleh pemerintah kota Manado, hal ini tentu sejalan dengan peraturan pemerintah yang mengharuskan belanja pembangunan diambil dari PAD. Melihat hal ini pemerintah kota Manado tentu harus terus meningkatkan kemampuan PAD nya dan semakin menurunkan tingkat ketergantungan terhadap dana transfer dari pemerintah pusat yang artinya tingkat pembangunan yang dilakukan di Manado akan terus meningkat.   Kata kunci : PAD, Pendapatan Pajak (PP), Retribusi,PAD Lain,  Belanja Langsung (BL. ABSTRACT   Regional autonomy is a true delegation of authority from centralization to decentralization, meaning that the authority of the center has been delegated to the regions as well as managing their own household budget. Economic independence of a region also assessed on the level of local revenue (PAD) owned compared to transfer funds from the central government. The largest sources of revenue came from taxes, fees and other legitimate PAD. This study used a method of Ordinary Least Square (OLS) to determine how much revenue sources namely income tax, income levy and other legitimate PAD affects development spending / shopping directly Manado. In testing obtained, the numbers R square of 95.9, which means the level of influence of these three independent variables incorporated in the PAD has a level of influence for 95.9 percent of the direct spending / shopping development undertaken by the city of Manado, it is certainly in line with government regulations which requires the development expenditure is taken from the PAD. Seeing this Manado city government would have to continue to improve its revenue and further reduce the level of dependence on the transfer of funds from the central government, which means the level of development undertaken in Manado will continue to rise.   Keywords: PAD, Income Tax, Levy, Other Income, Direct Expenditure

scholarly journals Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

2014 ◽  
Vol 1 (02) ◽  
pp. 187-199
Author(s):  
Baja Lodhrakentjana ◽  
Elvira Luthan
Keyword(s):  
Job Satisfaction ◽  
Financial Management ◽  
Local Governments ◽  
Structural Equation ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
City Government ◽  
Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

scholarly journals Capabilities of the city government in combating COVID-19 in the city of Padang

2021 ◽  
Vol 331 ◽  
pp. 01009
Author(s):  
Nia Audia ◽  
Roni Ekha Putera ◽  
Desna Aromatica ◽  
Mizan B. F. Bisri
Keyword(s):  
Law Enforcement ◽  
Local Government ◽  
Data Collection ◽  
Disaster Management ◽  
City Government ◽  
Positive Case ◽  
Collection Method ◽  
New Normal ◽  
West Sumatra ◽  
The City

The purpose of this research is to explain the capability of the Padang city government in dealing with Covid-19, where Padang City is one of the cities in West Sumatra whose level of spread of Covid-19 is quite worrying. This is based on the increase in the number of Covid-19 cases in the city of Padang when the New Normal policy began to be implemented. The low awareness of the community to implement health protocols is considered one of the factors for the soaring positive case of Covid-19 in the city of Padang. The theory that I use in this research is Disaster Management and Local Government Capability by Bevaola Kusumasari. The data collection method is qualitative, in the form of interviews and documentation. The results of this study indicate that the capability of the Padang City government in dealing with Covid-19 shows that the City of Padang has the ability to suppress the rate of positive Covid-19 numbers. However, Padang City is still weak in terms of law enforcement in dealing with Covid-19, because there are still people who violate health protocols.

scholarly journals Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

2014 ◽  
Vol 1 (02) ◽  
pp. 187-199
Author(s):  
Baja Lodhrakentjana ◽  
Elvira Luthan
Keyword(s):  
Job Satisfaction ◽  
Financial Management ◽  
Local Governments ◽  
Structural Equation ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
City Government ◽  
Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

scholarly journals PENGAWASAN ANGGARAN DITINJAU DARI BUDAYA LOKAL MAKASSAR DALAM KONSEP GOOD GOVERNANCE

2021 ◽  
Vol 3 (1) ◽  
pp. 68-91
Author(s):  
Muh Nur Sucipto Rahman ◽  
Fadliah Nassaruddin ◽  
Darwis Lannai
Keyword(s):  
Data Collection ◽  
Cultural Values ◽  
Financial Management ◽  
Central Government ◽  
Good Governance ◽  
Primary Data ◽  
Planning Stage ◽  
Fund Allocation ◽  
Management Processes ◽  
Data Source

The purpose of this study is to determine the correlation between good governance and siri 'napacce in guarding the realization of village funds and to know the application of culture and local wisdom of siri' napacce in carrying out their duties and responsibilities as village officials in Pacellekang Village, Pattallassang District, Gowa Regency.This research is a qualitative research with an ethnographic approach. The data source of this study is primary data in the form of direct interviews to several informants and subjects in the form of data from the research location. Furthermore, the data collection methods used were in-depth interviews, documentation and recording. Then, data processing and analysis techniques are qualitative analysis by building conclusions with the stages of data collection, triangulation data analysis and final conclusions.The results of this study indicate that the supervision of ADD management in Pacellekang Village is already good, in accordance with the principles of good governance. Starting at the planning stage, the implementation stage, and the accountability stage, the administration and financial management processes have been implemented in accordance with the principles of good governance, although there are still a few shortcomings. In addition, accountability and reporting are also direct to interested parties based on the cultural values of siri 'na pacce which can increase supervision of village fund allocation management (ADD) because as it is known that those who can participate in monitoring other than the community, the central government, are ourselves.Keywords: Supervision , Honesty, Village Fund Allocation, Siri 'na Pacce

scholarly journals PENGARUH DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH PEMERINTAH KABUPATEN DAN KOTA DI JAWA TIMUR

2016 ◽  
Vol 14 (1) ◽  
pp. 46
Author(s):  
Poppy Eliza Ritmadanti Jatmiko
Keyword(s):  
Central Government ◽  
Government Expenditure ◽  
Estimation Method ◽  
Positive Influence ◽  
City Government ◽  
Analysis Tool ◽  
Local Revenue ◽  
Fund Balance ◽  
Panel Data Regression ◽  
Equalization Fund

The purpose of this research is to determine the influence of equalization funds and local own-source revenues to district and city Government expenditure of East Java. The analysis tool used is regression panel data, regression estimation method selected is using Fixed Effect method. The results of analysis stated that the two variables, namely the equalization fund and local revenue positive effect on district and city Government expenditure of East Java. Although the fund balance positive influence on shopping areas, but cause a regional equalization funds can not be independent, since they rely on the central government. Whereas in the autonomous regions, each region are urged to maximize local revenue for local revenue is a reflection of the independence of a region. The higher contribution of the local revenue of the local revenue, the level of independence of a region is getting higher and higher contributions fund the balance of the local revenue, the level of independence of a region lower, which means dependence on the central government area is high.

scholarly journals Analysis of Tourist Satisfaction Levels in Malang Regency, East Java in the New Normal Era Using Categorical Test

2020 ◽  
Vol 4 (1) ◽  
pp. 13-22
Author(s):  
I Putu Artaya ◽  
I Gede Arimbawa ◽  
R Agus Baktiono ◽  
Made Kamisutara
Keyword(s):  
Central Government ◽  
New Normal ◽  
Tourist Attractions ◽  
Local Revenue ◽  
Visitor Satisfaction ◽  
Test Tool ◽  
Tourist Satisfaction ◽  
Data Processing Method ◽  
The City ◽  
Do So

In an effort to increase tourist visits in the new normal era to the city of Malang, East Java, the local government and the central government have made many efforts in carrying out eco-tourism activities whose main objective is to increase the number of tourist visits and the level of tourist satisfaction and local revenue in Malang Regency, East Java.  Due to the increasing number of tourist visits to the city of Malang, it is necessary to make improvements in eco-tourism activities with the aim of increasing the trust and satisfaction levels of tourists who come there. Several improvements that are feasible to do so that the flow of tourist visits is getting better from year to year, are: providing lodging facilities in accordance with tourist expectations, increasing the number of tourist attraction activities, providing shopping center facilities, availability of a culinary center, organizing important events, access roads to tourist attractions, and environmental improvements in the tourist area. These seven important aspects are imperative in an effort to provide better overall service to tourists, considering the tourists who come to Malang, some come from outside the province. The data processing method used in this research is categorical test, where this test tool aims to find a map in the form of a quadrant that displays the position of tourist attractions in the city of Malang to make improvements and improvements to increase visitor satisfaction. From the results shown based on the categorical test, there are two main tourist attractions that are priority development, that is Batu Secret Zoo and Batu Night Spectacular

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