scholarly journals OPENNESS OF LOCAL GOVERNMENT AND GOOD FINANCIAL MANAGEMENT

2018 ◽  
Vol 28 (5) ◽  
pp. 1607-1612
Author(s):  
Snežana Mitić ◽  
Dejan Andrejevic
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Central Government ◽  
Good Reason ◽  
Control Measures ◽  
Level Control ◽  
Finance Management ◽  
Building Maintenance ◽  
Multi Level ◽  
The Republic

The subject of the research is the local self-government, with a good reason, as it has much more contact with the daily life of citizens than the central government and it is mainly directly responsible for the state of healthcare, building maintenance, education, cleanliness and the environment, as well as for ensuring the functioning of basic systems, such as water and sewage. The third chapter is devoted to good public finance management. It is extremely important to recall the fact that the budget must integrate with other areas of financial operations, even if that business is carried out by a state body, regardless of the Treasury or the Ministry of Finance. The public sector debt has become a "deceptive factor" that achieves budget stability. Internal control measures should be introduced into each organization and incorporated into its procedures. The new concept of the budget system in public finances of the Republic of Serbia determines the efficiency of public expenditure management with the introduction of a multi-level control system. In addition to establishing a budget inspection and audit, one of the multi-level controls is the system of introducing internal control.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals IT Control Objectives for Implementing the Public Finance Management Act in South Africa

10.28945/3187 ◽  
2008 ◽  
Author(s):  
R. Luyinda ◽  
M.E. Herselman ◽  
G.H.K Botha
Keyword(s):  
Public Finance ◽  
South Africa ◽  
Financial Reporting ◽  
Internal Control ◽  
The Public ◽  
Finance Management ◽  
Design And Implementation ◽  
The Republic

This paper presents the proposed IT Control objectives for implementing the Public Finance Management Act of 1999 (PFMA) for the Republic of South Africa. The aspects covered in this paper show the main concerns of accounting officers in implementing the PFMA. The ability of IT Control Objectives for Information and related Technology (COBIT) to enable the participation of IT in the design and implementation of internal control over financial reporting for the PFMA is a major finding presented in this paper. However, this area of research is new and further studies to inform the responsibility of IT in facilitating the implementation of the PFMA need to be undertaken. This paper is a maiden effort in that direction.

Task-based budget as a method of local government financial management

2021 ◽  
Vol 28 (2) ◽  
pp. 40-49
Author(s):  
Jacek Stasiak
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Performance Indicators ◽  
Financial Management ◽  
Central Government ◽  
New Method ◽  
Government Budget ◽  
Finance Management

The aim of this article is to present task-based budgeting as a new method of public finance management: from the central budget to the budgets of the lowest level. Particular attention was paid to the aims and objectives of the budget, as well as to its performance indicators. The publication is theoretical in nature and deals with the analysis of targeted budgeting with regard to public finance, especially in the context of the central government budget.

scholarly journals IMPLEMENTATION INTERNAL CONTROL SYSTEM GOVERNMENT WITH GOVERNMENT REGULATION RELEASE OF NO. 60/2008 IN KPU JEMBER REGENCY: A PHENOMENOLOGY APPROACH

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
SUKMA ULI NUHA SUGIYONO ◽  
Muhammad Miqdad Miqdad ◽  
Agung Budi Sulistiyo Sulistiyo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Phenomenological Study ◽  
Central Government ◽  
Study Approach ◽  
Internal Control System ◽  
Information And Communication ◽  
The Republic ◽  
The Government

According to the Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government's Internal Control System, SPIP is an internal control system that is carried out thoroughly within the Central Government and Regional Governments. The important role of the SPIP is expected to create a culture of supervision over all activities in the entity so that early on it can detect the possibility of storage and minimize the occurrence of actions that can harm the state. SPIP which consists of elements of the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Control Monitoring.The work of the KPU, both in Jember and other regions, is a phased work, which focuses on elections at both the central and regional levels so that the focus of work at this stage is that at this time SPIP reporting is only for administrative purposes. This is the reason why the author describes the phenomena that exist in the field, with the hope that in the future it will not only be an administrative complement but can be used as a control to increase the effectiveness of management at the Jember Regency KPU and can implement SPIP on an ongoing basis. The type of research used is qualitative research using a phenomenological study approach, because the author wants to describe the implementation of SPIP in Jember Regency KPU.

scholarly journals Selection Internal Control over Financial Reporting Framework in the Republic of Indonesia using Analytic Hierarchy Process Approach

2018 ◽  
Vol 6 (5) ◽  
Author(s):  
Dedhi Suharto ◽  
M. Syamsul Maarif ◽  
DS Priyarsono, Kirbrandoko
Keyword(s):  
Analytic Hierarchy Process ◽  
Financial Reporting ◽  
Internal Control ◽  
Analytic Hierarchy ◽  
Finance Management ◽  
Reporting Framework ◽  
State Finance ◽  
The Republic ◽  
Effectiveness Assessment ◽  
Hierarchy Process

System of the internal control over financial reporting (ICOFR) on state finance management in the Republic of Indonesia had been designed using soft system methodology. ICOFR framework in the Republic of Indonesia was needed. Based on questionnaire, we found risk focus, applicability, harmony with PP No. 60/2018, can be applied in entity and transactional level, and can be applied IT environment as criteria. We found understandability, clarity of control components, and effectiveness assessment as sub criterion of criterion applicability and we found general control and application control as sub criterion of criterion ‘can be applied in IT environment’. The Analytic Hierarchy Process (AHP) methodology are  used to choose best alternative. Calculations of the results by Expert Choice software indicated COSO ranked 1st, COBIT ranked 2rd, and CoCo ranked 3th. 

scholarly journals PERTANGGUNGJAWABAN KEPALA DESA KARANG TUNGGAL KECAMATAN TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA DALAM HAL PENGELOLAAN KEUANGAN DAN ASET DESA (DITINJAU DARI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA)

2018 ◽  
Vol 10 (2) ◽  
pp. 86
Author(s):  
Andreas Susanto Marbun ◽  
Dinny Wirawan Pratiwie
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Regional Autonomy ◽  
Self Reliance ◽  
Starting Point ◽  
The Face ◽  
The Republic ◽  
The Village

The Unitary Republic of Indonesia's Republic of Indonesia in organizing the system of government embraces the principle of Decentralization by providing opportunities and freedom to the regions to organize Regional Autonomy. Indonesia is a regional entity consisting of central government and local government, as regulated in the provisions of Article 18 paragraph (1) of the 1945 Constitution which states that the Unitary State of the Republic of Indonesia is divided into provinces and provinces are divided into districts and city, where each province, district, and city have local government, which is regulated by law. The district / municipality government comprises the subdistrict area, and each sub-district has village / village in it, the village's new face becomes the hope of accompanying the establishment of Law No. 6 of 2014 on the Village which becomes the starting point of the village's hope to be able to determine the position, role and authority over himself so that the village can be politically and politically swayed as the foundation of village democracy, as well as economically and culturally dignified as the face of village self-reliance and rural development. Article 26 has given the village chief the opportunity to manage the finances and assets owned by the village. The stages of the village financial management have been regulated by the Minister of Home Affairs Regulation No. 113 of 2014 on Village Financial Management, and the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016 on Village Asset Management regulates the procedures for managing village assets. The management of village finances and assets can’t be separated from the ability of the Village Head and other village apparatus. The responsibility of the Village Head in managing village finances and assets properly, transparently and in accordance with applicable laws and regulations is necessary to promote the development and economy of the village, including Karang Tunggal village as one of government under Kutai Kartanegara.

scholarly journals FUNGSI TIM PENGAWAL, PENGAMAN PEMERINTAHAN DAN PEMBANGUNAN DAERAH (TP4D) TERHADAP PENGGUNAAN DANA DESA

2019 ◽  
Vol 14 (1) ◽  
pp. 8
Author(s):  
Putu Rizky Sitraputra
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Preventive Measures ◽  
Attorney General ◽  
Development Programs ◽  
Strategic Development ◽  
The Republic ◽  
The Village

<p>Duties and Functions of Central Government and Development (TP4D) and Regional Guards, Safeguards Teams (TP4D) based on the objectives of the issuance of the AttorneyGeneral’s Instruction of the Republic of Indonesia Number: INS-001 / A / JA / 10/2015 namely development acceleration and strategic development programs national through assistance and escort of TP4D Attorney General of the Republic of Indonesia. The rise of misuse of village funds by the Village Head after the coming of Law 6 of 2014 concerning Villages due to the large financial management of village funds so that preventive measures are needed to reduce misuse of village funds through mentoring and escorting TP4D Prosecutors of the Republic of Indonesia</p>

scholarly journals Implementation of the Cash Revenue System: A Case Study in the Local Government Task Forces’ Units of North Sumatera Province, Indonesia

2014 ◽  
Vol 6 (2) ◽  
pp. 96-108
Author(s):  
Iskandar Muda ◽  
Muhammad Safri Lubis .
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Central Government ◽  
Financial Statements ◽  
Basic Program ◽  
Accounting System ◽  
New Paradigm ◽  
Implementation Framework ◽  
The Government

Based on the central government regulations; No. 32/2004 and No. 33/2004, a reform in governance and public sector activities has been suggested as well a new paradigm shaped in the development and management of the local financial system. The earlier adoption of the government regulation (PP) No. 58/2005 had been enhanced with the issuing of the Ministry of Home Affairs’ Regulation (Permendagri) No. 59/2007 which lays out comprehensive guidelines for the implementation of the administrative and financial accounting subject. In this Permendagri’s No. 59/2007 guidelines of financial management, by definition, the accounting system is used as a series of procedures ranging from the process of data collection, recording, summarizing, up to financial reporting responsibilities in the budget implementation framework. The model data structure is designed to give a high degree of accuracy and a higher relevance in the development of the accounting information system, without being distracted by the application code changes. The descriptive analysis adopted in this study uses both tools of the visual basic program and database of Microsoft SQL designs. The programming part is to present the results of the local government’s manual finance report into several generated computerized systems. In preparing the financial statements, it is deemed sufficient to create one format followed by the transaction journal which automatically posts directly the generated processing and financial reports. These courses will greatly assist in the preparation of the financial statements. By having such reliable information technology support, the financial governance rules contained in Permendagri are able to ensure the effectiveness of the internal control systems’ design.

scholarly journals DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT

2018 ◽  
Vol 2 (2) ◽  
pp. 271-290
Author(s):  
Andi Permana Putra ◽  
Akram Akram ◽  
Hermanto Hermanto
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Finance Management

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

scholarly journals The Auhtority of the Audit Board of The Republic Of Indonesia in Carrying Out Audits of Village Financial Management

2019 ◽  
Vol 7 (10) ◽  
Author(s):  
Seviola Islaini ◽  
Lalu Husni ◽  
M. Ilwan
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Regional Government ◽  
Conceptual Approach ◽  
The Status ◽  
State Finance ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
State Regional

This study aims to determine the authority of the Audit Board of The Republic of Indonesia in carrying out audits of Village Financial Management. This research is a normative legal research with a statutory approach and conceptual approach. Based on the research results it is known that the inspection conducted by the Audit Board of The Republic of Indonesia covers all elements of state finance as stipulated in Law Number 17 of 2003, but village finance is not explicitly mentioned in the regulation. Referring to the approach used in formulating State Finances in a general explanation of Law Number 17 of 2003 concerning State Finances, can be said that finance managed by the village government is also included in the scope of state/regional finances which are also the object of Supreme Audit Board audit. This is related to the clarity of the status and legal certainty over villages in the constitution of the Republic of Indonesia. Village government as the lowest body of authority has the original authority to regulate its own household also has the authority and power as a gradual delegation of government over it ie the regional government and the central government, so that the central/regional government and village government is an inseparable part of government administration country. Therefore village finance is a state/regional financial subsystem as a consequence of the division of tasks among the government, regional government and village government.

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