Head of Regional Characteristics and the Local Government Performance in Indonesia

2016 ◽  
Vol 4 (3) ◽  
pp. 44-55
Author(s):  
Agus Prasetyo ◽  
Camelia Putrini
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Work Experience ◽  
Educational Background ◽  
Government Performance ◽  
Regional Government ◽  
Level Of Education ◽  
Regional Administration ◽  
High Level ◽  
Regional Leaders

Objective - This study aims to provide empirical evidence about the influence of the characteristics and the regional head of local government performance. Methodology/Technique - Local government performance is measured by the value of the performance evaluation of local government providers (EKPPD) derived from reports organizers of local government (LPPD). To realize the required capability of regional leaders and adequate competence in the regional administration. The population of this research is all the district / city in Indonesia in 2011. Total the study sample was 149 Government by using purposive sampling. The analytical tool used is linear regression. Findings - The results of this study indicate that the characteristics of elected regional head (term of office, incumbent, age, education). After the interaction, both individually and with other regional chief characteristics affect the regional head performance. Characteristics age was not significant individually or no effect but when the age of the head of educational interaction regions become influential attributes that the level of education to be important in the field of financial management to achieve good financial performance area. Novelty - The capability can be attributed to education, tenure, and age as the upper view eschelon theory. With a high level of education, the appropriate educational background, mature age, and work experience will be more open enough insight to regional executives can adapt to the changes and innovations to be able to create governmental achieve optimal performance. Type of Paper - Empericial Keywords: Regional head of the organization's performance; Term of Office; the incumbent; Age; Education. Local government performance is measured by scores on the evaluation of regional government (EKPPD).

scholarly journals The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

2020 ◽  
Vol 3 (4) ◽  
pp. 2966-2974
Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Supervision ◽  
Primary Data ◽  
Government Performance ◽  
Regional Government ◽  
Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

scholarly journals Pengaruh Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fanny Jitmau ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Internal Audit ◽  
Test Reliability ◽  
Government Performance ◽  
Regional Government ◽  
Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Financial Resources ◽  
Regional Government ◽  
Delegation Of Authority ◽  
Government Financing ◽  
Financial Governance ◽  
The Government ◽  
Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

scholarly journals Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM

2021 ◽  
Vol 9 (1) ◽  
pp. 51-60
Author(s):  
Teguh Erawati ◽  
Lisna Setyaningrum
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Educational Background ◽  
Collection Method ◽  
Financial Reports ◽  
Level Of Education ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Positive Effect

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.

scholarly journals Revisiting the determinants of local government performance

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1751-1756 ◽  
Author(s):  
Frida Magda Sumual ◽  
David Paul Elia Saerang ◽  
Herman Karamoy ◽  
Hendra N. Tawas
Keyword(s):  
Control System ◽  
Local Government ◽  
Public Participation ◽  
Internal Control ◽  
Financial Management ◽  
Government Performance ◽  
Public Accountability ◽  
Financial Reports ◽  
Internal Control System

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

scholarly journals Local Soviet nomenclature of the BSSR of late Stalinism (1945–1953)

2021 ◽  
pp. 31-43
Author(s):  
Sergey A. Elizarov
Keyword(s):  
Agricultural Education ◽  
Work Experience ◽  
Central Committee ◽  
Specific Content ◽  
Level Of Education ◽  
Time Dynamics ◽  
General Experience ◽  
Post War ◽  
War Experience ◽  
High Level

The article examines the process of restoration and development of the nomenclature mechanism of personnel policy in the BSSR in the first post-war decade, which received the name «late Stalinism» in modern historiography. The main attention is paid to the leading employees of local government bodies – the executive committees of the Soviets of Working People’s Deputies. The article describes the main trends in the transformation of the organisation of nomenclature practice – centralisation and decentralisation. The main hierarchical levels of nomenclatures are highlighted (from the Central Committee of the all-Union Communist Party(b) – the CPSU to the district and city committees of the CP(b)B – CPB), their specific content is shown in the time dynamics. It is noted that the existing hierarchy of nomenclature positions in many respects more accurately than their official administrative status determined the real position of an employee in the structure of power and management. Initially the high level of renewal of the composition of the chairmen of local executive committees was replaced in the early 1950s by its relative stabilisation. They tried to appoint Communists with pre-war experience who had already been tested in various leadership positions to senior positions in the local structures of the state administration apparatus. The level of education played a role only at the district and city levels of the local administrative hierarchy, for its highest level – the chairmen of regional executive committees – the main importance was still the experience of leadership work. The work experience in the positions held and the general experience of managerial work increased somewhat, the level of education of the chairmen of district and city executive committees increased, which made it possible to move to a higher level of requirements in the selection of personnel (the availability of specialised higher, technical or agricultural, education).

scholarly journals The Corruption Behavior in The Behind of Fatsun Leadership of Kiai in The Region of Madura, Indonesia

Rechtsidee ◽  
2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Nadir Nadir ◽  
Win Yuli Wardani
Keyword(s):  
Local Government ◽  
Central Government ◽  
Civil Servants ◽  
Regional Government ◽  
Government Administration ◽  
Criminal Sanctions ◽  
The Will ◽  
Main Factors ◽  
The Government ◽  
Regional Leaders

New corruption of the autonomous regions take a place, so that the government is unable to control the regional government. This is because the lack of supervision in the area during this is becoming the main factors a trigger regional heads to conduct corruption, and abuse of authority behind legitimacy leadership kiai. In addition, people in the they felt unable to be afraid to monitor and regional leaders, because it is still of cling values trach kiai. Hence, regional head lost his control. Local government administration as the base behavior corruption behind legitimacy leadership kiai because some respects, namely: (1) of the lack of supervision of the central government towards the regional government. (2) the the breadth of affairs which is the authority of the regional government. (3) of religiousness loss of values in self leader. (4) the weak regulation criminal sanctions for investors. (5) the lack of supervision of the society to the regional government. (6) values still a cling obedience the community against the figure of kiai. While the supporters become factors behavior corruption increasingly exist in perspective regional government reversed legitimacy leadership kiai, namely: (1) an opportunity patient office / erceived opportunity. (2) desire or the will to do corruption. (3) living expenses as pressure (lavish lifestyle as a necessity / living beyond one' s means, polygamy as a cost not light, promising welfare, promising removal of civil servants for temporary, promising free health.

scholarly journals PENGARUH FASILITATOR PENDAMPING DAN KELEMBAGAAN TERHADAP TINGKAT KINERJA KEUANGAN DENGAN PENGAWASAN PEMERINTAH DAERAH SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Ayumilawarty Ayumilawarty ◽  
Arifuddin Mas'ud ◽  
Husin Husin
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Survey Method ◽  
Regional Government ◽  
Entire Study ◽  
Unit Management ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship

This study aims to find out and analyze the influence of facilitator and institutional facilitators on the level of financial performance with the supervision of local government as a mediating variable. This study is an expo facto research using the survey method. The population in this study was 64 respondents from Kelurahan Unit Management in Kendari City. The sample of this study is the entire study population which amounted to 64 financial management units.The results of the study show that the facilitator has a positive and significant effect on financial performance. The facilitator has a negative and insignificant effect on the supervision of the local government, the institution has a positive and not significant effect on financial performance, the institution has a positive and significant effect on the supervision of the local government and supervision of the regional government positive and significant effect on financial performance. Regional government oversight is not able to act as a mediating variable on the relationship of facilitating facilitators in improving financial performance and supervision of local government capable of acting as a mediating variable on the relationship of facilitating facilitators in improving financial performance.

scholarly journals The Implementation of Accrual Basis Accounting in Indonesian Local Government

2020 ◽  
Vol 12 (4(J)) ◽  
pp. 67-72
Author(s):  
Albertus Theo Jonathan ◽  
Khoirul Aswar ◽  
Ermawati .
Keyword(s):  
Local Government ◽  
Theoretical Basis ◽  
Government Regulation ◽  
Accounting Standards ◽  
Educational Background ◽  
Regional Government ◽  
The Public ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Regional Government; and be able to evolve and  intensify the application of  public sector governance, and also can be function  as a suggestion for the public in creating policies and to ensure the fully-implementation in Regional Government

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