scholarly journals HANDLING COVID-19 THROUGH ACCELERATING THE LOCAL GOVERNMENT BUDGET (Policy Implementation Study About Acceleration Local government budget)

Author(s):  
Jeksi Siokain ◽  
Roos Widjajani

Covid-19 causes health, economic and social problems throughout the world, including Indonesia and Malang City, in particular, therefore regional financial policies are needed as an effort to overcome them. This study aims to analyze and describe the acceleration of Malang City Budget adjustment in 2020 in the framework of handling Covid-19, as well as the driving and inhibiting factors, by referring to the theory of public policy implementation and the concept of regional finance. This research uses a descriptive qualitative approach. Data from observations, interviews, and documentation were analyzed through the condensation stage, presentation, and drawing conclusions or verification. The results showed that the first and second APBD (Regional Budget) adjustments were made before central government instructions. The third stage of adjustment is a continuation of the previous two stages. The first stage adjustment results in IDR. 2,150,000,000, -. The second stage generates IDR. 83,900,000.00, which is reallocated for social assistance in the amount of IDR.26,244,000,000, - the provision of health equipment and facilities for IDR. 26,900,000, and a reserve fund of IDR.30,756,000,000. The third phase of APBD adjustments resulted in IDR.210,720,000,000. This figure also shows the Malang City APBD deficit. Policies have been implemented successfully and quickly according to the provisions because the implementers, namely TAPD (Local Government Budget Team), have adequate understanding, attitude, and speed in coordinating and managing budgets. The availability of a budget that is not prepared by the community to face the new standard era is challenging in adjusting the APBD. Recommended that the Malang City Government form a special team to conduct studies and design concrete productive programs and encourage Malang City Budget in the pandemic and post-pandemic era to reduce dependency, as well as prepare human Resources.

2020 ◽  
Vol 12 (1) ◽  
pp. 23-46
Author(s):  
Puji Astuti Rahayu ◽  
Sylvia Fettry ◽  
Monica Paramita

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from  Report of Audit Findings and interviews with related parties


2020 ◽  
Vol 5 (03) ◽  
pp. 117
Author(s):  
Provita Wijayanti ◽  
Dwi Ria Latifa

Local government budget (APBD) is the annual financial planning of the local government in Indonesia that requires consent from the Regional House of Representatives (DPRD) and is determined by regional regulation. One of the budgets is a fiscal balance which includes a revenue-sharing Fund (DBH), a general allocation fund (DAU), and a specific allocation fund (DAK). This study aims to analyze the role of funds allocation from the central government on the promptness of APBD establishment. The populations of this research were local governments in Central Java in periods 2014-2017. The data were obtained from the audit board (BPK) office and regional financial and asset management board (BPKAD) office in Central Java. This study is analyzed by logistic regression. The outcomes of this study indicated that DAK has a significant positive effect on the promptness of APBD establishment, whereas DAU and DBH have an insignificant negative impact.


2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Evi Indana Ulfa ◽  
Anwar Made ◽  
Eris Dianawati

This study aims to analyze to find out how to measure the effectiveness of the Malang City's APBD (Local Government Budget), to find out whether the Malang City's APBD (Local Government Budget) is quite effective and to find out how to measure the Malang City Government's accounting effectiveness. This research uses quantitative research methods. The data used in this study are secondary data, that is data already available from official documents of the Malang city government. Data collection techniques used by researchers is by logging data. Results of research The effectiveness level of Malang City's APBD (Local Government Budget) in 2011-2015 was very effective, because the average was 103.27 percent, greater than the specified criteria, which is at least 90 percent, the level of efficiency of the Malang City's APBD (Local Government Budget) in 2011-2015 was less efficient, because it was average -The rate of 105.26 percent is greater than the specified criteria, which is a maximum of 80 percent, when viewed from how much the proportion of PAD can contribute to regional income, the level of financial capability of the Malang City Government in 2011-2015 is less able, because on average 13.03 percent is far less than the specified criteria, which is a minimum of 40 percent and when viewed from how much PAD can sustain regional spending, the level of financial capability of Malang City Government in 2011 - 2015 is less able, because the average is 12.17 percent smaller than the specified criteria, which is a minimum of 40 percent.


Author(s):  
Beta Asteria

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt


Author(s):  
M Ikhsan Setiawan ◽  
◽  
Iswachyu Dhaniarti ◽  
Cholil Hasyim ◽  
Wahyu Mahendra T Atmaja ◽  
...  

Land ◽  
2021 ◽  
Vol 10 (4) ◽  
pp. 389
Author(s):  
Caihua Zhou

The participation of a third party of the environmental service enterprise theoretically increases the level and efficiency of soil pollution control in China. However, Chinese-style fiscal decentralization may have a negative impact on the behaviors of participants, especially the local government. First, this paper conducts a positioning analysis on participants of the third-party soil pollution control in China and discusses the behavioral dissimilation of the local government under fiscal decentralization. Second, taking the government’s third-party soil pollution control as a case, a two-party game model of the central government and the local government is established around the principal-agent relationship, and a tripartite game model of the central government, the local government, and the third-party enterprise is designed around the collusion between the local government and the third-party enterprise. The results show that Chinese-style fiscal decentralization may lead to the behavioral dissimilation of local governments, that is, they may choose not to implement or passively implement the third-party control, and choose to conspire with third-party enterprises. Improving the benefits from implementing the third-party control of local governments and third-party enterprises, enhancing the central government’s supervision probability and capacity, and strengthening the central government’s punishment for behavioral dissimilation are conducive to the implementation of the third-party soil pollution control. Finally, this study puts forward policy suggestions on dividing the administrative powers between the central and local government in third-party control, building appraisal systems for the local government’s environmental protection performance, constructing environmental regulation mechanisms involving the government, market and society, and formulating the incentive and restraint policies for the participants in the third-party soil pollution control.


2016 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Dewi Gartika

In Act No. 23 of 2014 on Regional Government, where there mention of the obligatory functions and affairs of choice, where one obligatory This is an investment, then in Government Regulation No. 38 Year 2007 on the dealings between the central government, provincial government and district / city government, a local government authority is in the field of investment, government Bandung, capital investment is obligatory and one local government authority is placed in the structure organization Bappeda Bandung is in the Investment Sector, is of course contrary to the Law No. 23 Year 2014 and Government Regulation No. 38 of 2007. This paper provides the organizational structure of institu-tional investment in the city of Bandung.Dalam Undang-Undang Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah dise-butkan mengenai urusan wajib dan urusan pilihan, dimana salah satu urusan wajib ini adalah pena-naman modal, kemudian dalam Peraturan Pemerintah Nomor 38 Tahun 2007 tentang Pembagian urusan antara pemerintah pusat, pemerintah provinsi, dan pemerintah kabupaten/kota, salah satu kewenangan pemerintah daerah adalah dalam bidang penanaman modal, di pemerintahan Kota Bandung, penanaman modal yang merupakan urusan wajib dan salah satu kewenangan pemerintah daerah ditempatkan dalam struktur organisasi Bappeda Kota Bandung yaitu pada Bidang Pena-naman Modal, ini tentu saja berseberangan dengan UU No. 32 Tahun 2004/UU No. 23 Tahun 2014 dan Peraturan Pemerintah No. 38 Tahun 2007. Artikel ini berisi tentang struktur organisasi kelem-bagaan penanaman modal di Kota Bandung.


SAGE Open ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 215824402092406 ◽  
Author(s):  
Qiuxian Hu ◽  
Leibao Zhang ◽  
Wenyu Zhang ◽  
Shuai Zhang

For policymakers across the world, the importance of budget transparency is self-evident. However, most scholars mainly focus on the economic performance of budget transparency while ignoring satisfaction of the public as the recipients of this policy. Therefore, this study examines the main factors of public satisfaction with the local government budget transparency based on the theory of customer satisfaction in the context of the Chinese budget transparency policy. Data for this study were collected through an online survey involving 235 participants. Structural equation modeling (SEM) was employed to examine the proposed model. The results indicate that the budget information quality, budget information acquisition method, and public engagement are good indicators of budget transparency perceived quality, which are positively related to public satisfaction. The government image also exerts a positive effect toward public satisfaction. Furthermore, public satisfaction is also positively related to public trust toward the local government, even though the hypotheses linking public expectation to public satisfaction, and to budget transparency perceived quality are statistically insignificant. The implications of promoting budget transparency and suggestions for future work are also included in this study.


Sign in / Sign up

Export Citation Format

Share Document