scholarly journals TEKNIK PENYUSUNAN ARAH DAN KEBIJAKAN UMUM APBD

2020 ◽  
Vol 9 (1) ◽  
pp. 1-12
Author(s):  
Aban Subandi
Keyword(s):  
Central Government ◽  
Fiscal Year ◽  
General Direction ◽  
Budget Planning ◽  
Regional Budget ◽  
Budget Reform ◽  
The Government ◽  
Main Ideas ◽  
Goals And Objectives ◽  
Performance Budget

In implementing regional autonomy in a broad, tangible, and responsible manner, budget reform is needed. The main aspect of budget reform is the budget of the traditional budget for the performance budget, and one component that must be developed within the framework of budget implementation is to compile the General Budget Directions and Policies. General directions and policies are a guideline for regional governments in carrying out various public service activities in order to effectively achieve their goals and objectives. APBD General Direction and Policy. Service components and expected level of approval in each area of authority. Local Government will carry out one fiscal year. Preparation of APBD Direction and General Policy, must consider the Regional Strategic Plan, the results of the evaluation of the performance of the previous period of the government, the main ideas of the Regional Budget and directions from the central government. Directions and APBD General Policies that are compiled must receive instructions and general provisions approved by the APBD. In the performance budget system, APBD Direction and General Policy besides being a budget planning instrument are also the basis for evaluating regional financial performance.

TEKNIK PENYUSUNAN ARAH DAN KEBIJAKAN UMUM APBD

2019 ◽  
Vol 9 (2) ◽  
pp. 1-13
Author(s):  
Aban Subandi
Keyword(s):  
Central Government ◽  
Fiscal Year ◽  
General Direction ◽  
Budget Planning ◽  
Regional Budget ◽  
Budget Reform ◽  
The Government ◽  
Main Ideas ◽  
Goals And Objectives ◽  
Performance Budget

In implementing regional autonomy in a broad, tangible, and responsible manner, budget reform is needed. The main aspect of budget reform is the budget of the traditional budget for the performance budget, and one component that must be developed within the framework of budget implementation is to compile the General Budget Directions and Policies. General directions and policies are a guideline for regional governments in carrying out various public service activities in order to effectively achieve their goals and objectives. APBD General Direction and Policy. Service components and expected level of approval in each area of authority. Local Government will carry out one fiscal year. Preparation of APBD Direction and General Policy must consider the Regional Strategic Plan, the results of the evaluation of the performance of the previous period of the government, the main ideas of the Regional Budget and directions from the central government. Directions and APBD General Policies that are compiled must receive instructions and general provisions approved by the APBD. In the performance budget system, APBD Direction and General Policy besides being a budget planning instrument are also the basis for evaluating regional financial performance.

scholarly journals Faktor Pemicu Utang Pemerintah Provinsi Maluku Utara Pada Anggaran 2018

2019 ◽  
Vol 1 (2) ◽  
pp. 100-121
Author(s):  
Raoda M Djae ◽  
Rasid Pora ◽  
Marno Wance
Keyword(s):  
Descriptive Analysis ◽  
Government Debt ◽  
Third Party ◽  
Fiscal Year ◽  
Budget Management ◽  
Budget Planning ◽  
The North ◽  
Regional Budget ◽  
Financial Governance ◽  
The Government

Penelitian ini akan menjelaskan tentang faktor pemicu hutang pemerintah Provinsi Maluku Utara serta pengawasan APBD provinsi Maluku Utara Tahun anggaran 2018. Tujuan penelitian ini untuk menganalisa secara mendalam mengenai bagiamana faktor pemicu hutang Pemerintah provinsi Maluku Utara tahun anggaran 2018 serta menganalis bentuk pengawasan APBD pada tahun anggaran 2018. Dalam rangka mencapai tujuan yang telah diuraikan, maka penelitian ini dirancang akan dilaksanakan selama 3 (tiga) bulan untuk menggali berbagai data dari berbagai informasi mengenai masalah penelitian ini. Jenis penelitian yang digunakan dengan jalan penelitian kualitatif dengan pendekatan analisis deskriptif. Manfaat yang diharapkan dari hasil temuan penelitian dapat menambah pengetahuan kita tentang faktor pemicu hutang pemerintah provinsi Maluku Utara tahun anggaran 2018, serta model perencanaan APBD tahun anggaran 2018. Sedangkan, secara praktis penelitian ini bisa menghasilkan bahan kajian dari berbagai pihak yang berkepentingan untuk menganalisis praktek perencanan anggaran sehingga pemerintah dapat melakukan tata kelola keuangan publik secara transparan dan terbuka. Hasil penelitian menemukan bahwa pemicu Akibat hutang pemerintah provinsi Maluku Utara dari tahun 2016 sebesar 412 milyar. Beban pembiayaan semakin besar sehingga APBD belum mampu melakukan pembiayaan secara keseluruhan. Oleh sebab itu, pemerintah melakukan hutang kepada pihak ketiga selama tiga tahun yaitu 2016 sampai 2018 sebanyak 105 milyar. Terjadinya penyimpangan hutang itu akibat dari lemahnya mekanisme pengelolaan anggaran. Sehingga menyebabkan pengelolaan anggaran jauh dari prinsip-prinsip transparansi dan akuntabilitas yang dipersyaratkan oleh peraturan perundang-undangan yang berlaku Kata kunci: Hutang Pemerintah, Perencanaan Anggaran, Tata Kelola Keuangan, Perencanaan APBD     ABSTRACT This study explains the factors of North Maluku government debt and its supervision on 2018 provincial budget. The purposes of this study are to analyze in depth about the factors that trigger the North Maluku government debt in the year 2018 and to analyze the form of regional budget supervision in 2018 fiscal year. In order to achieve the outlined objectives, this study was carried out for 3 (three) months to explore various data from various information related to the problems. This study type was qualitative with a descriptive analysis approach. The expected benefits of the findings are to add our knowledge and understanding of the factors of North Maluku government debt in the year 2018, as well as the budget planning model for the 2018 fiscal year. Meanwhile, practically this study produces study material from various interested parties to analyze budget planning practices so that the government can conduct public financial governance in a transparent and open way. The results of the study found that the North Maluku government debt from 2016 amounted to 412 billion. Financing costs are increasing in the line that the regional budget has not been able to carry out overall financing. Therefore, the government made debt to the third party for three years from 2016 to 2018 as many as 105 billion. The occurrence of debt irregularities was a result of weak budget management mechanisms. This was due to the budget management which was far from the principles of transparency and accountability required by applicable laws and regulations.   Keywords: Government Debt, Budget Planning, Financial Governance, Regional Budget Planning  

scholarly journals Adakah Pengaruh Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah?

2017 ◽  
Vol 16 (2) ◽  
Author(s):  
Faishal Fadli
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Regional Development ◽  
Local Governments ◽  
Central Government ◽  
Domestic Product ◽  
Local Revenue ◽  
Economic Progress ◽  
Regional Budget ◽  
The Government

<p><em>The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD) as one source of income in financing regional development. The result indicates the role of the revenue (PAD) in the Regional Budget (APBD) of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue.</em></p><p align="left"><em> </em></p><p><strong>Keywords: </strong>economic growth, revenues (PAD), Regional Budget (APBD), Gross Domestic Product (GDP).</p>

scholarly journals PENGARUH PENGAWASAN TERHADAP PERTUMBUHAN EKONOMI DI KOTA MANADO

2019 ◽  
Vol 19 (10) ◽  
Author(s):  
Fanny Torar ◽  
Paulus Kindangen ◽  
Vecky A.J Masinambow
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Path Analysis ◽  
Regional Government ◽  
Analysis Technique ◽  
Regional Budget ◽  
Negative Effect ◽  
The Government ◽  
The City ◽  
Goals And Objectives

ABSTRAK Berubahnya sistem pemerintahan dari sentralisasi menjadi desentralisasi, menuntut pembangunan yang merata di setiap daerah sehingga pembangunan yang tadinya dilaksanakan secara terpusat diberikan kepada daerah untuk mengatur daerahnya sendiri. Kebijakan pemerintah dibidang otonomi daerah pada dasarnya dimaksudkan untuk menata ulang hubungan antara pusat dan daerah dalam berbagai tugas dan tanggung jawab yang menyangkut urusan penyelenggaraan pemerintahan. Inspektorat merupakan suatu lembaga pengawasan di lingkungan pemerintah daerah, baik untuk tingkat provinsi, kabupaten atau kota memaikan peran yang sangat penting dan signifikan untuk kemajuan dan kebersihan pemerintah daerah dan perangkat daerah di lingkungan pemerintah daerah dalam menyelenggarakan pemerintahan di daerah dan mencapai tujuan dan sasaran yang telah ditetapkan. Dengan semakin meningkatnya tuntutan masyarakat atas penyelenggaraan pemerintah yang bersih, adil, transparan dan akuntabel harus disikapi dengan serius dan sistematis.Tujuan dari penelitian ini untuk menganalisis apakah pengawasan berpengaruh terhadap APBD  dan pertumbuhan ekonomi di Kota Manado. Teknik analisis yang digunakan adalah analisis jalur (Path Analysis). Hasil penelitian menunjukan bahwa Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan secara statistik terhadap APBD. Anggaran Pengawasan Khusus berpengaruh positif  tidak signifikan secara statistik terhadap APBD  Kota Manado. Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan terhadap Pertumbuhan Ekonomi. Variabel Anggaran Pengawasan Khusus berpengaruh positif tidak signifikan secara statistik terhadap Pertumbuhan Ekonomi dan variabel APBD berpengaruh positif signifikan secara statistik terhadap Pertumbuhan Ekonomi Kota Manado. Kata kunci: Anggaran Pengawasan, APBD, Pertumbuhan Ekonomi  ABSTRACT The change in the government system from centralization to decentralization requires demand for equitable development in each region so that the development that was carried out centrally was given to the regions to regulate their own regions. Government policy in the area of regional autonomy is basically intended to rearrange relations between the center and the regions in various tasks and responsibilities concerning the affairs of administering the government. The Inspectorate is a supervisory institution within the local government, both at the provincial, district or city levels displaying a very important and significant role for the progress and cleanliness of regional government and regional apparatus in the local government in carrying out governance in the regions and achieving the goals and objectives set. With the increasing demands of the community for the administration of a clean, fair, transparent and accountable government, it must be taken seriously and systematically. The purpose of this study is to analyze whether supervision influences the regional budget and economic growth in the city of Manado. The analysis technique used is path analysis. The results showed that the Regular Oversight Budget had a negative effect not statistically significant on the APBD. The Special Supervision Budget has a positive and not statistically significant effect on the Manado City Budget. The Regular Oversight Budget has no significant negative effect on Economic Growth. The Special Supervision Budget variable has a positive and not statistically significant effect on Economic Growth and the APBD variable has a statistically significant positive effect on the Economic Growth of the City of Manado. Keywords: Supervision Budget, Regional Budget, Economic Growth

scholarly journals INTEGRASI CSR DAN PROGRAM PERENCANAAN PEMBANGUNAN DAERAH DALAM KERANGKA MEWUJUDKAN MODEL BARU PELAKSANAAN CSR

2018 ◽  
Vol 2 (2) ◽  
pp. 63-77
Author(s):  
M. Lukman Hakim
Keyword(s):  
Local Government ◽  
Central Government ◽  
Well Being ◽  
Local Planning ◽  
Doing Business ◽  
Satisfactory Outcome ◽  
Regional Budget ◽  
The Government ◽  
Corporate Social ◽  
Business As Usual

Implementation of the concept of corporate social responsibility (CSR) is mainly not coincided with the local government policy.The local government development planner (Bappeda) designs its policy according to national plan and budget from the central government, whereas the company’s CSR team is doing “business as usual” regardless whether its program’s design match with the government plan or not. Consequently, many of CSR projects do not reach satisfactory outcome as it clashed with governments’ projects. A number of programs such as poverty alleviation, greening, and strengthening local economies that the company does are often collide with those from government. If there is a match, it leads to a double budgeting of same target place or a double counting in a program budget. This situation adds to the long list of classic local planning issues which is overlapping programs among government agencies. Hence, the implementation of CSR and the design of regional planning that are intended to further advance the regional development has often resulted in disappointment. An obvious example of this argument is in the case of PT Kalimantan Prima Coal (KPC) which operates in Kabupaten of Kutai Timur. Despite the fact that the district has a regional budget of Rp. 2.4 trillion, which is 86% of it obtained from the mine and mostly came from the royalty ofKPC, but the development process of the region is considered relatively slow. Many consider local government has failed in carrying out the development goal, whereas KPC is considered only want to make profits and ignoring the well-being of surrounding community.This paper argues that in order to find solution of this impasse formulation and a new conception is needed to integrate the company's CSR program with the development plan set out by the local government. By doing so, a new model of CSR is expected to be successfully implemented.

scholarly journals Dynamic Governance Capabilities in Regional Budget Policy Formulation to Create Agile Bureaucracy During Covid-19

2021 ◽  
Vol 5 (1) ◽  
pp. 79
Author(s):  
Rozidateno Putri Hanida ◽  
Bimbi Irawan ◽  
Fachrur Rozi
Keyword(s):  
Local Governments ◽  
Policy Formulation ◽  
Economic Life ◽  
Fiscal Year ◽  
Regional Finance ◽  
Secondary Sources ◽  
Regional Budget ◽  
Qualitative Descriptive ◽  
Budget Policy ◽  
The Government

This pandemic period is the most difficult period for local governments, especially the pandemic has been going on for almost one fiscal year. The sudden arrival of the pandemic has forced the government to do budget refocusing. This study specifically wants to describe the dynamic governance capabilities of local governments in formulating regional budget policies during the pandemic or after the Covid-19 outbreak ends, so that in the future fiscal year, agile bureaucracy will be built in the regions. Another objective of this study is to describe the fundamental problems that occur in the budget formulation process and offer guidance related to how to solve problems in the budget preparation cycle for the 2021 fiscal year. The focus of the study is on the process of making budgeting policies in the regions, not on fiscal policies. This study uses a qualitative descriptive method, with data sources entirely obtained through secondary sources, so that this study can be called a literature research. The results of this study found that within the framework of thinking a head, local governments must be able to applicate using existing budgetary flexibility and exceptional spending procedures to fund first, so that the programs and activities to be carried out can be more flexible. Another thing that was found was the accelerating revision of regional finance regulation to secure a budget for the response through. During this pandemic, local governments continue to carry out planned programs and activities, so that regional budget absorption can be achieved and the economic life of the community can continue to develop.

scholarly journals ANALISIS BELANJA DAERAH PEMERINTAH KOTA MAGELANG TAHUN 2015-2019

2021 ◽  
Vol 17 (1) ◽  
pp. 24-38
Author(s):  
Endah Purwaningsih ◽  
Nuwun Priyono
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Budget Planning ◽  
Net Worth ◽  
Local Expenditure ◽  
Spending Growth ◽  
The Government

Local Expenditure is all local government obligations recognized as a reduction in the value of net worth within the period of the relevant fiscal year. The government's success in managing regional spending can be seen from the output/results achieved by using the budget. Whether the achievement of the results provides benefits to the community or not.  Good results show that local governments are performing well. The purpose of this research is to find out the financial performance of Magelang city government by conducting analysis of regional spending in fiscal year 2015-2019. The method used in this study is quantitative data measurement which results are interpreted with descriptive analysis methods. The results of this study show the Magelang City Government has been performing quite well. This is seen from the variance analysis showing budget planning and efforts to achieve budget usage efficiency are good enough, spending growth is volatile and positive, and the cost efficiency ratio is quite effective with an average efficiency rate of 85.47%. Even so, the Government still needs to improve the balance between capital expenditure and operating expenditure.

A Study On Challenges Faced By Small Scale Entrepreneurship Management In Tirunelveli City

2019 ◽  
Vol 118 (10) ◽  
pp. 244-251
Author(s):  
Dr. V. Sangeetha ◽  
S.Selva Kumari ◽  
M. Deena ◽  
K. Chandra
Keyword(s):  
First Generation ◽  
Central Government ◽  
New Products ◽  
Small Scale ◽  
The Government

In modern days entrepreneurship are increased and they were faced a lot of issues and challenges. Entrepreneur is one who has creative and innovative ideas for a business. The entrepreneurship reduces the unemployment. The Government was encouraged the Entrepreneurs and give award for them. Main objective for these awards is to recognize the business and business man and improve the marketability introduced new products for a market. The Central Government issues award for entrepreneurs who have a age of 40 years and they must be first generation entrepreneurs. They were holding a 51% of equity and ownership of business and then women must individually own 75% or more of the enterprise.

The Problem of Agricultural Taxation in West Pakistan and an Alternative Solution: A Comment (Notes & Comments)

1973 ◽  
Vol 12 (4) ◽  
pp. 433-437
Author(s):  
Sarfaraz Khan Qureshi
Keyword(s):  
Capita Income ◽  
Agricultural Sector ◽  
Central Government ◽  
Policy Implications ◽  
Farm Size ◽  
Per Capita Income ◽  
Tax Rate ◽  
Water Rate ◽  
Per Capita ◽  
The Government

In the Summer 1973 issue of the Pakistan Development Review, Mr. Mohammad Ghaffar Chaudhry [1] has dealt with two very important issues relating to the intersectoral tax equity and the intrasectoral tax equity within the agricultural sector in Pakistan. Using a simple criterion for vertical tax equity that implies that the tax rate rises with per capita income such that the ratio of revenue to income rises at the same percentage rate as per capita income, Mr. Chaudhry found that the agricultural sector is overtaxed in Pakistan. Mr. Chaudhry further found that the land tax is a regressive levy with respect to the farm size. Both findings, if valid, have important policy implications. In this note we argue that the validity of the findings on intersectoral tax equity depends on the treatment of water rate as tax rather than the price of a service provided by the Government and on the shifting assumptions regard¬ing the indirect taxes on imports and domestic production levied by the Central Government. The relevance of the findings on the intrasectoral tax burden would have been more obvious if the tax liability was related to income from land per capita.

KUALITAS LAYANAN KETERBUKAAN INFORMASI PUBLIK BERBASIS WEBPORTAL PADA PEJABAT PENGELOLA INFORMASI DAN DOKUMENTASI (PPID) KABUPATEN SLEMAN TAHUN 2019

2020 ◽  
Vol 3 (1) ◽  
pp. 55-66
Author(s):  
Coni Wanprala ◽  
Isnaini Muallidin ◽  
Dewi Sekar Kencono
Keyword(s):  
Information Disclosure ◽  
Central Government ◽  
Public Information ◽  
Descriptive Study ◽  
Field Observations ◽  
Public Agencies ◽  
The Public ◽  
Qualitative Descriptive ◽  
The Government ◽  
Data Collection Technique

At present the development of technology and information has reached a very rapid level. Technology and information are used as a service media in the government environment which is also known as e-Government, one of which is the service of public information disclosure. The central government through Law No. 14 of 2008 concerning Openness of Public Information, encourages all Public Agencies including the Sleman Regency Government to make transparency in the administration of the state by utilizing information technology. This research is a qualitative descriptive study which aims to describe the reality that occurs. The object of research in this study is the official website of the Information and Documentation Management Officer (PPID) of Sleman Regency with the domain https://ppid.slemankab.go.id then the Sleman Regency Communication and Informatics Office as the organizer of the public information disclosure program. The data collection technique itself is carried out by means of interviews, documentation studies, and field observations (observations). After collecting and presenting data, then the data will be reduced first then analyzed and concluded. From the results of the study, in general the researchers concluded that the Sleman Regency PPID website had reached the level of qualification to become a quality website, however there were still some improvements and evaluations that had to be done by the relevant agencies in order to be better, namely (i) the website was still being assessed as a one-way service (ii) There are still many OPDs that are not ready to implement PPID (iii) data and information are still not updated (iv) lack of responsiveness of services in requests for information.

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