scholarly journals Analisis Teori Transparansi Pengelolaan Keuangan Daerah di Indonesia

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nurhayati Nurhayati
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Local Governance ◽  
Regional Level ◽  
Financial Information ◽  
Management Policy ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Budget

Abstract The purpose of transparency is to provide open financial information for the community in order to realize good governance. in order to realize the good governance in relation to the implementation of regional autonomy, it is necessary to reform the management of regional finance and state financial reform. The implementation of regional autonomy in its entirety brings logical consequences in theform of governance and development based on sound financial management.Transparency will ultimately create horizontal accountability between local governments and communities in order to create clean, effective, efficient, accountable and responsive local governance of community aspirations and interests. The facts show that in the management of local budget / finance as if still compiled with the concept of less mature / perfect, in a hurry and finally born prematurely or not well. Regulations that are born prematurely certainly contain various weaknesses and deficiencies and even lack of direction. Moreover, if born in the condition of high political temperature that is the war of interest among agencies who feel authorized to regulate it so that the level of transparency of financial management, especially at the regional level still contains a lot of uncertainty and indecision in providing guidance to the direction of local financial management policy. This has resulted in confusion among local governments in managing their finances. Keywords: analysis, regional finance and transparency Abstrak Tujuan transparansi adalah menyediakan informasi keuangan terbuka bagi masyarakat dalam rangka mewujudkan penyelenggaraan pemerintahan yang baik (Good Governance). dalam rangka mewujudkan good governance tersebut dalam kaitannya dengan pelaksanaan otonomi daerah, maka diperlukan reformasi pengelolaan keuangan daerah dan reformasi keuangan negara. Penerapan otonomi daerah seutuhnya membawa konsekuensi logis berupa penyelenggaraan pemerintahan dan pembangunan berdasarkan manajemen keuangan yang sehat. Pada dasarnya penerapan prinsip transparansi keuangan sangat membantu penyusunan anggaran pemerintah daerah (RAPBD) yang objektif dan berkualitas. Prinsip akuntabilitas dan transparansi keuangan diyakini dapat mendukung usaha mewujudkan pilar-pilar penyelenggaraan pemerintahan yang bersih dan berwibawa. Tingkat transparansi pengelolaan keuangan khususnya di tingkat daerah masih banyak mengandung ketidakjelasan dan ketidaktegasan dalam memberikan pedoman kepada arah kebijakan pengelolaan keuangan daerah. Hal ini mengakibatkan kebingungan pemerintah daerah dalam pengelolaan keuangannya. Kata kunci: analisis, keuangan daerah dan transaparansi

scholarly journals EVALUASI KINERJA KEUANGAN PEMERINTAH DALAM “PROGRAM DUKUNGAN MANAJEMEN DAN TUGAS TEKNIS LAINNYA KEMENTERIAN AGAMA” DENGAN MENGGUNAKAN METODE VALUE FOR MONEY PADA KANTOR KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rismawaty Nainu ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Management Support ◽  
Value For Money ◽  
North Sulawesi ◽  
Standard Value ◽  
Financial Management System ◽  
Public Money ◽  
Local Budget

Value for money in the context of regional autonomy is a bridge to deliver local governments to achieve good governance. To support the implementation of public funds management (public money), which based on the concept of value for money, it is necessary to have good regional financial management system and local budget. The purpose of this study is to know how the government's performance in management support programs and other technical task implementers if using the method of value for money. The method used in this research is qualitative descriptive method that quantitative. The results showed that the calculation of economic ratios showed less than 90% which means quite economical in the standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province is economical in the expenditure of its spending budget. The efficiency ratio shows less than 100% result which means quite efficient in standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province quite efficient in the expenditure of spending budget. The effectiveness ratio shows the result is above 100% (> 100%) so it shows the Ministry of Religious Affairs Office of North Sulawesi Province is very effective in expenditure budget utilization. Keywords: Financial Performance,  Value for Money Method

scholarly journals Debirokratisasi dan Pentingnya “Good Governance” bagi Daerah

2018 ◽  
Vol 1 (3) ◽  
pp. 181-98
Author(s):  
I Wayan Gede Suacana
Keyword(s):  
Local Governments ◽  
Good Governance ◽  
Local Governance ◽  
Regional Governance ◽  
Transition To Democracy ◽  
Efficient Manner ◽  
Abuse Of Power ◽  
Regional Autonomy ◽  
The People ◽  
Main Determinants

 The implementation of local governance involves not only the detachment from the shackles of central hegemony, the implementation of decentralization and regional autonomy policies, and the level of empowerment of civil society, but also attention to the ongoing conditions of the transition to democracy in people's lives in the region. Debureaucratization policy is one of the prerequisites for the implementation of good governance. The application of this policy requires the existence of a regional bureaucratic structure that can guarantee that there will be no distortion of aspirations coming from the community and avoid abuse of power. Debureaucratization requires that local governments can be more adaptive to changes and dynamics of society. Thus the bureaucracy will be more just and in favor of the sovereignty of the people so as to prioritize the interests of the people in a professional, proportionate and efficient manner. Debureaucratization practices and decentralization policies have become the main determinants that influence the dynamics of change for the realization of regional governance. 

scholarly journals Akuntabilitas Pengelolaan Keuangan Daerah dan Tingkat Kepercayaan Publik pada Organisasi Perangkat Daerah di Kota Semarang

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Khoirul Fuad ◽  
Rizka Yulia Baharani
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Method ◽  
Central Government ◽  
Sampling Technique ◽  
Public Trust ◽  
Financial Information ◽  
Regional Autonomy ◽  
Strategic Issues

Strategic issues related to regional autonomy are still very important to be studied in depth. The existence of funds that revolve from the central government to the greater area demands transparent accountability both to the central government and stakeholders so that the level of trust that arises is getting better. This study used a quantitative method by distributing questionnaires to the Regional Organization (OPD) in Semarang, Indonesia with an accidental sampling technique to those who are directly related to regional financial management. The results of this study indicate that regional financial management accountability has a positive and significant effect on public stakeholder trust. Therefore, disclosure of financial information and financial accountability from local governments will have a good impact in the future and the behavior of stake holders on local governments will also be better.  Keywords: Accountability; Public Trust; Local Government. 

Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Autonomy ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

This study aims to explore village authority in village financial management to realize village governance in accordance with the principles of Good Governance. One of the financing for the Village Government program is the Village Fund Budget (ADD). The research method used is descriptive analysis to get a clear picture by examining secondary data. Secondary data is obtained through literature studies from primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Government, particularly with regard to the performance of Village-Owned Enterprises based on Law Number 6 of 2014 concerning Villages. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals PENGARUH TATA KELOLA PEMERINTAH DAERAH TERHADAPTRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: BUKTI EMPIRIS PADA PEMERINTAH PROVINSI DI INDONESIA

2017 ◽  
Vol 21 (3) ◽  
pp. 448
Author(s):  
Syamsul Syamsul ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Corporate Governance ◽  
Regression Model ◽  
Financial Management ◽  
Local Governments ◽  
Environmental Governance ◽  
Local Governance ◽  
Government Officials ◽  
Simple Regression Model ◽  
Simple Regression

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.

scholarly journals IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM SISTEM PENGELOLAAN KEUANGAN DAERAH DI INDONESIA

2016 ◽  
Vol 1 (2) ◽  
pp. 259
Author(s):  
Muhamad Pazri
Keyword(s):  
Financial Management ◽  
Management System ◽  
Good Governance ◽  
Regional Finance ◽  
Fiscal Management ◽  
Second Amendment ◽  
Research Material ◽  
Legal Writing ◽  
Effectiveness And Efficiency ◽  
Financial Management System

The purpose of this thesis is to determine and assess the implementation of Principle To recognize the importance of Good Governance in Financial Management System in Indonesia. To know Is General Principles of Local Financial management of the Implementation of Regional Finance can mewujukan Good Governance and How to Achieve Fiscal Management Principles for Being a Good Governance. Research in the writing of this law is to use the method of normative legal writing with properties that provide exposure deskrepsi study or overview of the implementation of Principles of Good Governance in Financial Management System In Indonesia and find How to Achieve Financial Management To Become Principles of Good Governance .. The law Primary use is legal action that the Minister of Home Affairs Number 21 Year 2011 concerning the Second Amendment of the Regulation of the Minister of Home Affairs Number 13 Year 2006 on guidelines for financial management, and secondary legal materials in the form of books and literature. After all the ingredients of the literature and research material collected then the materials are then processed and analyzed.According to this thesis and research results show that: First, the minimal prerequisites for achieving good governance is transparency, accountability, participation, legal empowerment, effectiveness and efficiency, and fairness. Second, implementation has Good Governance in Local Financial Management of renewal has always done.

scholarly journals PENGARUH DANA BAGI HASIL DAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI KOTA MANADO

2019 ◽  
Vol 19 (10) ◽  
Author(s):  
Franklien Senduk ◽  
Daisy S.M. Engka ◽  
George M.V. Kawung
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Financial Management ◽  
Local Governments ◽  
Revenue Sharing ◽  
Regional Government ◽  
Development Programs ◽  
Regional Finance ◽  
Development Paradigm ◽  
The City

ABSTRAK Keuangan Daerah adalah semua hak dan kewajiban Daerah yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Daerah. Semangat desentralisasi yang melimpahkan kewenangan pengelolaan keuangan kepada pemerintah daerah,  khususnya tingkat kota atau kabupaten membuat daerah mencari cara mendapatkan pendapatan daerah yang sah untuk mendukung program pembangunan dalam bentuk Infrastruktur untuk meningkatkan kesejahteraan masyarakat, di tengah gencarnya program pembangunan perekonomian di berbagai sektor, sehingga berimplikasi kepada pembangunan yang berkelanjutan dan berdampak luas pada penambahan pendapatan masyarakat sehingga pertumbuhan ekonomi meningkat secara positif . Perangkat Daerah yang terkait di dalam proses penerimaan daerah di pacu untuk meningkatkan peluang penerimaan daerah dari semua sektor pendapatan daerah. dengan paradigma pembangunan berkelanjutan (sustainable development) yang harus diimplementasikan oleh pemerintah daerah. Fakta empiris (empirical evidents) menunjukkan penerapan otonomi  daerah  memberi keleluasaan kepada daerah untuk  mendapatkan sumber sumber pendapatan yang sah seperti pajak dalam bentuk Dana Bagi Hasil baik dari Pemerintah Pusat maupun Pemerintah Provinsi dan retribusi daerah dengan luasnya kewenangan pemerintah daerah. Kata kunci : Dana Bagi Hasil, Infrastruktur dan Pertumbuhan Ekonomi                                                                       ABSTRACT                                                               Regional Finance is all Regional rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Region. The spirit of decentralization that delegated financial management authority to local governments, especially at the city or district level, made the regions look for ways to obtain legitimate regional revenues to support development programs in the form of infrastructure to improve community welfare amid the intense economic development programs in various sectors, thus implicating development sustainable and have a broad impact on increasing community income so that economic growth increases positively. Regional Apparatus that is related to the process of regional revenue is encouraged to increase the opportunities for regional revenues from all regional income sectors. with a sustainable development paradigm that must be implemented by the regional government. Empirical evidence shows the application of regional autonomy which gives freedom to the regions to obtain legitimate sources of income such as taxes in the form of Revenue Sharing Funds from both the Central and Provincial Governments and regional retributions with the broad authority of the regional government. Keywords: Revenue Sharing Funds, Infrastructure and Economic Growth

The Comparison and Revelation of the National Top 100 Counties of Governance Modes

2012 ◽  
Vol 433-440 ◽  
pp. 1771-1775
Author(s):  
Yi Miao
Keyword(s):  
Local Governments ◽  
Good Governance ◽  
Local Governance ◽  
Governance Structure ◽  
Service Level ◽  
Public Affairs ◽  
Great Effort ◽  
County Level ◽  
Non Profit ◽  
Governance Modes

Based on the governance experience of governments of National Top 100 Counties on Economy Basis and enlightenment from that, other county-level governments shall scientifically handle the relation between government and market to give full play to the fundamental role of the market in resource allocation, implement cross-regional cooperative governance to promote the flat local administrative system and optimize governance structure to improve public service level of governments with great effort. By the end of 2009, there are totally 2001 county-level economic units excluding county level city districts, among which, there are 367 county level cities, 1462 counties, 117 autonomous counties, 49 banners, 3 autonomous banners, 2 special administrative regions and 1 forest region. Local governance refers the problem solving process of a series of social public affairs & problems via extensive cooperation of local governments, non profit organizations, enterprises, citizens and other governance subjects in order to respond to demand of the people, develop consciousness of community and thus realize good governance of local governments and sound development of the society[1]. The Top 100 Counties on Economy Basis in China refer to those counties, in different regions of China, whose economic competitiveness ranks in the top 100 places in China. The author compares the governance modes of these 100 county level governments and summarizes their governance experience for reference of other county level governments in the governance process.

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

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