scholarly journals ANALISIS INTEGRASI DAN KOORDINASI TERHADAP IMPLEMENTASI REFOCUSING ANGGARAN DALAM PENANGANAN COVID 19

2021 ◽  
Vol 1 (1) ◽  
pp. 18
Author(s):  
Dini Nurdiani

ABSTRAKPermasalahan dalam penelitian ini, Pemerintah Provinsi Banten dihadapkan pada kondisi perekonomian daerah yang lesu akibat pandemi Covid-19 sehingga diperlukan skema pengaturan kebijakan anggaran daerah, mulai dari pengaturan pendapatan daerah, belanja daerah, hingga penetapan anggaran belanja daerah. Pengaturan pembiayaan daerah. Berdasarkan Surat Edaran Menteri Keuangan dan Menteri Dalam Negeri, Pemerintah Daerah berkewajiban membuat mekanisme penetapan Anggaran Pendapatan dan Belanja Daerah melalui refocusing dan realokasi anggaran. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kebijakan penganggaran daerah dalam studi kasus pandemi Covid-19 pada Pemerintah Daerah Provinsi Banten. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan menggunakan Purposive Sampling. Hasil penelitian menunjukkan kebijakan pengelolaan APBD pada masa pandemi Covid-19 di Pemerintah Provinsi Banten bahwa, Pemerintah Provinsi Banten telah menjalankan pengelolaan anggaran sesuai dengan arahan dan kebijakan yang telah ditetapkan oleh Pemerintah Provinsi Banten. pemerintah pusat melalui mekanisme refocusing dan realokasi anggaran pendapatan, belanja, dan pembiayaan daerah secara tepat. ABSTRACTThe problem in this research, the Provincial Government of Banten faced on the condition of the regional economy sluggish due to pandemic Covid-19 so it requires a scheme of setting budgetary policy of regions, ranging from setting regional revenue, regional expenditure, up to the setting of local financing. According to the Circular Letter of the Minister of Finance and Minister of internal Affairs, Local Government is obliged to make the mechanism of setting the Budget Revenue and Expenditure through refocusing and reallocation of the budget. The purpose of this study is to determine how the policy of local budgeting in the pandemic Covid-19 study case on Local Government of Banten Province. The method used in this research is descriptive qualitative using Purposive Sampling. The results showed the policy of the management of the regional budget in the pandemic Covid-19 at the Provincial Government of Banten that, the Provincial Government of Banten has been running a budget management in accordance with the directives and policies that have been set by the central government through the mechanism of refocusing and reallocation of the budget revenue, expenditure, and financing the area appropriately.

Author(s):  
Natta Sanjaya

The problem in this research, the Provincial Government of Banten faced on the condition of the regional economy sluggish due to pandemic Covid-19 so it requires a scheme of setting budgetary policy of regions, ranging from setting regional revenue, regional expenditure, up to the setting of local financing. According to the Circular Letter of the Minister of Finance and Minister of internal Affairs, Local Government is obliged to make the mechanism of setting the Budget Revenue and Expenditure through refocusing and reallocation of the budget. The purpose of this study is to determine how the policy of local budgeting in the pandemic Covid-19 study case on Local Government of Banten Province. The method used in this research is descriptive qualitative using Purposive Sampling. The results showed the policy of the management of the regional budget in the pandemic Covid-19 at the Provincial Government of Banten that, the Provincial Government of Banten has been running a budget management in accordance with the directives and policies that have been set by the central government through the mechanism of refocusing and reallocation of the budget revenue, expenditure, and financing the area appropriately. 


Author(s):  
Didi Yigibalom ◽  
Ida Ayu Purba Riani

This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance. Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya. Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance


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.


2021 ◽  
Vol 19 (17) ◽  
Author(s):  
Aditya Wirawan ◽  
Taufik Raharjo ◽  
Roby Syaiful Ubed ◽  
Retno Yuliati

This research uses principal negotiation theory to identify further a dispute emerging between the state asset manager, the central government, and the special local government, the sultanate government. This study examines the dispute resolution and the implementation of the dispute resolution between applying the Yogyakarta Privileges Act to the management of State Property. This research uses study literature, secondary data and then is analyzed qualitatively. This study explains that dispute resolution outside the court is more effective and efficient in managing state property. The costs incurred are enormous, and the time required is extensive. Therefore, it is better to immediately design policies, breakthroughs, and arrangements for resolving disputes between state property and sultanate ground. This study was conducted in the Indonesian context. However, the study's findings may not be generalizable to State Asset Management in other countries, especially the Western ones. These findings are likely to have significant implications for State Asset Management in designing and implementing how to resolve dispute problems in asset management in the unique region of Yogyakarta.


2020 ◽  
Vol 5 (11) ◽  
Author(s):  
Luluk Latifah ◽  

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.


2017 ◽  
Vol 7 (1) ◽  
pp. 45
Author(s):  
Rina Hermawati ◽  
Nunung Runiawati ◽  
Elisa Susanti

West Bangka is the district with the highest level of gross regional domestic product (GRDP) in Bangka Belitung Province. However, the average contribution of local own-revenue to local revenue over the last three years was 6.57% and 93.43% still depended on intergovernmental (IG) fiscal transfers (transfers from central government), transfers from the provincial government and other legal local revenues. This study focuses on identifying the challenges faced by local government in enhancing local own-revenues by using qualitative research methods. The results shows that 1) taxpayers who provide the biggest contribution to local revenues derived from state-owned enterprises, while the taxpayer derived from the local population is still low. Residents prefer to spend their money in other regions, such as Bangka Induk. 2) local government has not been able to optimize existing potential, and 3) there is dependence on tin as one of the main sources of livelihood of local residents. The suggestions in this research are as follows: to encourage local government to make urban-biased policies and also to enhance public education in order to create diversified livelihood and to provide insight to the public about the importance of participation in development.


Author(s):  
Ferly Christian Kolinug ◽  
Anderson Guntur Kumenaung ◽  
Debby Christina Rotinsulu

ABSTRAK Pelaksanaan desentralisasi dibiayai atas beban Anggaran Pendapatan dan Belanja Daerah (APBD) sehingga pembiayaan pembangunan secara bertahap akan menjadi beban terhadap pemerintah daerah. Keadaan ini akan semakin memperkuat tekanan internal dari keuangan daerah, karena peranan sumbangan dan bantuan pusat dalam pembiayaan pembangunan daerah akan semakin kecil. Bantuan pusat dalam pembiayaan pembangunan hanya akan diberikan untuk menunjang pengeluaran pemerintah, khususnya untuk belanja pegawai dan program-program pembangunan yang hendak dicapai. Hal ini berarti bahwa seiring dengan berjalannya otonomi, dana transfer yang diberikan oleh pemerintah pusat ke pemerintah daerah mulai berkurang dan yang menjadi sumber utama pembiayaan daerah adalah pendapatan dari daerah sendiri. Transfer Pemerintah Pusat khususnya yang didominasi oleh transfer tidak bersyarat yaitu DAU dan DBH menjadi sumber dana utama dalam menunjang pembiayaan pembangunan yang ada di Kota Manado, hal ini mengindikasikan adanya fenomena flypaper effect pada Kota Manado. Penelitian ini bertujuan menelaah performa kinerja keuangan daerah untuk mengetahui apakah transfer atau DAU plus DBH dari pemerintah pusat dan PAD berpengaruh terhadap belanja pemerintah daerah (BD) Kota Manado serta untuk mendeteksi terjadinya flypaper effect. Data yang dipakai menggunakan data time series dengan periode anggaran tahun 2006-2012. Metode analisis yang digunakan adalah model analisis rasio dan model ekonometrik, dengan menggunakan data sekunder. Hasil analisis rasio menunjukkan kemandirian dan derajat desentralisasi memiliki trend positif, akan tetapi masih sangat bergantung pada dana transfer pusat, juga ditemukan  produktivitas dan efektivitas belanja daerah (BD) terjadi penurunan. Hasil analisis regresi menunjukkan bahwa DAU dan PAD secara terpisah maupun serentak berpengaruh positif terhadap Belanja Daerah dan  pengaruh PAD terhadap BD lebih besar daripada pengaruh DAU terhadap BD dan memberikan bukti tentang tidak adanya keberadaan flypaper effect. Hal ini menunjukkan bahwa Pemerintah Daerah Kota Manado dalam memprediksi Belanja Daerahnya (BD) lebih mengutamakan kemampuan keuangannya sendiri yang diproksi dari penerimaan Pendapatan Asli Daerah (PAD).   Kata kunci:      Kinerja Keuangan Daerah, Anggaran Pendapatan dan Belanja Daerah (APBD),  Flypaper Effect. ABSTRACT The implementation of decentralization be financed at the expense of the Regional Budget (APBD) so that development financing will gradually become a burden for local governments. This situation will further strengthen the internal pressure of the financial area, because the role of donations and assistance in financing the regional development center will be smaller. Central assistance in development financing will only be granted to support government spending, particularly for personnel expenditure and development programs to be achieved. This means that over autonomy, transfer of funds given by the central government to local governments began to decrease and become the main source of funding is the revenue from the region itself. Central Government Transfers particularly dominated by unconditional transfer that DAU and DBH become a major source of funding to support the financing of development in the city of Manado, it indicates that the phenomenon of flypaper on the city of Manado. The research examined the performance of the financial performance area to determine whether the transfer or DAU plus DBH of the central government and the PAD influence on local government expenditures (BD) as well as the city of Manado for detecting the occurrence of flypaper. The data used using time series data with the 2006-2012 budget period. The analytical method used is the ratio analysis models and econometric models, using secondary data. Results of the analysis showed the ratio of self-reliance and degree of decentralization has a positive trend, but still highly dependent on the transfer of funds center, also found the productivity and effectiveness of expenditure areas (BD) decline. Regression analysis showed that DAU and PAD separately or simultaneously positive effect on regional expenditures and the effect of PAD to BD is greater than the influence of the DAU to BD and provide evidence about the absence of the existence of flypaper. This indicates that the Local Government Area of ​​Manado in predicting Shopping (BD) prefers his own financial capabilities are a proxy of acceptance revenue (PAD).   Keywords: Financial Performance Regional Budget (APBD), flypaper.


2018 ◽  
Vol 2 (2) ◽  
pp. 63-77
Author(s):  
M. Lukman Hakim

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.


2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Wiwin Dwi Ratna

Abstract Amendments to the laws on local government undnagan impact on local government authority in running the affairs of government. For 10 years Indonesian running the regional autonomy system using Law No. 32 of 2004 on local government, and amendments thereto, for the moment the law declared invalid by the enactment of Law No. 23 Year 2014 on Regional Government, the State Gazette of the Republic of Indonesia Year 2014 No. 244, on October 2, 2014. in the Act governing the affairs of government that must be done by the central government, provincial government and local government district / city. Some affairs are regulated in more detail in the Government Regulation No. 18 Year 2016 concerning the Region, which regulates the scope of authority in dealing with government affairs. PP No. 1/2016 outlining the areas that must be held in an area with indicator, scale of values that can be found local work load. Environmental Management itself in Law number 23/2014 and Government Regulation No. 1/2016 is a category / classified in the Mandatory government affairs unrelated to basic services.Keywords: Local authorities, Environment, government affairs


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