scholarly journals Efektivitas dan Efisiensi Pengelolaan Keuangan Daerah

2020 ◽  
Vol 3 (1) ◽  
pp. 10-19
Author(s):  
Andri Meiriki ◽  
Adi Musharianto ◽  
Novitri Landong NS
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Secondary Data ◽  
Descriptive Study ◽  
City Government ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Government Administration ◽  
Regional Budget ◽  
Effectiveness And Efficiency

The present study was aimed at examining the effectiveness and efficiency of the financial management of South Tangerang City, Banten Province. The present study was categorized as a descriptive study. This study emphasized more on secondary data analysis. The data used in the present study were institutional administrative data (i.e., the data from South Tangerang City Government) comprising the Regional Budget of South Tangerang and the 2014-2018 Report on the Regional Government Administration (LPPD), as well as the regional financial budget stated in the report issued by South Tangerang Statistics. The instruments of analysis used in the study were effectiveness ratio and efficiency ratio. The study found that the financial management of South Tangerang City was categorized as highly effective. Further, the study also found that the financial management of South Tangerang City was categorized as fairly efficient.

ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH BERBASIS WEBSITE SE-JAWA BALI

2021 ◽  
Vol 6 (2) ◽  
pp. 157
Author(s):  
Welly Welly ◽  
M Syahrul Arifin
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Financial Management ◽  
Descriptive Study ◽  
Regional Government ◽  
Data Analysis Technique ◽  
Analysis Technique

The study aim was to find out the transparency of regional government financial management based on websites in Java-Bali. This research was a descriptive study, which analyzed the transparency of regional government financial management based on websites in Java and Bali on one variable. The regional financial management is divided into four indicators. The data used was secondary. The technique of collecting the data used was documentation. The data analysis technique used was qualitative analysis. The results showed that the analysis of the transparency of regional government financial management based on websites in Java and Bali had the average in the level of small in 28.37%.

scholarly journals ANALISIS PERENCANAAN DAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA PADA KANTOR BADAN PENGELOLA KEUANGAN DAERAH (BPKD) PROV. SUL-SEL TAHUN 2016-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 23-49
Author(s):  
Lilly Ibrahim ◽  
Muh Nur Abdi ◽  
Elyang Elyang
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Annual Report ◽  
Efficiency Ratio ◽  
Budget Planning ◽  
Descriptive Research ◽  
Calculation Technique ◽  
South Sulawesi ◽  
Analysis Technique ◽  
Effectiveness And Efficiency

This study aims to determine whether the practice of Islamic Corvorate Social Responsibility affects the This study aims to determine the budget planning with the effectiveness and efficiency of the realization of the revenue and expenditure budget in the Badan Pengelola Keungan Daerah (BPKD) of South Sulawesi Province 2016 to 2017. The type of research used is descriptive research with a quantitative approach. The data processed is a summary of the Budget Work Plan and Budget Realization at the Badan Pengelola Keungan Daerah (BPKD) from 2016 to 2017 obtained from the annual report of the regional financial management body. The calculation technique used in the study is calculating the effectiveness ratio and efficiency ratio of Badan Pengelola Keungan Daerah budget realization. While the data analysis technique used in the study was to calculate the effectiveness and efficiency of the realization of the Badan Pengelola Keungan Daerah budget through the results of the overall income and expenditure budget. Based on the results of calculations and data collection on budget planning Badan Pengelola Keungan Daerah managed to prepare and plan its budget well until the realization stage, but the realization of the budget has been running quite effectively but less efficiently in 2016 to 2017, which is due to spending greater than income.

scholarly journals Analisis Rasio Efektivitas PAD Terhadap Kinerja Keuangan Daerah Kota Jakarta periode 2015-2019

2021 ◽  
Vol 8 (1) ◽  
pp. 39-43
Author(s):  
Arya Putra Supriyadi ◽  
Fandi Ahmad
Keyword(s):  
Financial Performance ◽  
Mixed Method ◽  
City Government ◽  
Regional Government ◽  
Financial Report ◽  
Regional Budget ◽  
Income Ratio ◽  
Data Source ◽  
The City ◽  
Method Approach

Abstract - Currently, every organization seeks to maintain performance in order to win the competition, and find out the progress of the organization can be seen by paying attention to financial performance, this study tries to examine and assess the financial performance of the Jakarta City Government for the 2015-2019 budget period by utilizing the results of the review of the Original Income ratio. Regions (PAD), as well as the effectiveness ratio of PAD in the report regarding the realization contained in the Regional Budget (APBD) of the Regional Government of the City of Jakarta. By utilizing a data source in the form of a Budget Realization Report for the 2015-2019 budget period which is based on the Regional Government Financial Report (LKPD) of the Jakarta City Government. This study uses a mixed-method approach technique, namely the researcher tries to analyze financial data to further attempt to describe the existing findings. From the research results, it is known that the calculation of the effectiveness ratio is by dividing the amount of realization of PAD compared to the target PAD set based on the real potential in the region, or in other words, the effectiveness ratio of PAD is obtained by making a comparison between real revenue in PAD to achieve PAD ). From data processing, it is known that the percentage of effectiveness of PAD in the City of Jakarta for the 2015-2019 budget year has reached an average level of achievement of 95.4% of the determined amount or it can be said that it has reached the category of effective criteria.

scholarly journals Perencanaan Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember)

2021 ◽  
Vol 1 (1) ◽  
pp. 45-53
Author(s):  
Putri Izatul Azwa Amalia ◽  
Endro Sugiartono
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Secondary Data ◽  
Management Plan ◽  
Primary Data ◽  
Management Planning ◽  
Study Approach ◽  
Analysis Technique ◽  
Management Plans ◽  
The Village

This study aims to explain the financial management planning of Tembokrejo Village, as well as analyze its suitability then provide an overview of the flowchart of village financial management planning according to Permendagri Number 20 of 2018. This research is a type of qualitative research with a case study approach using primary data and data. secondary data collection procedures, namely observation, interviews, and documentation. And the data analysis technique is a comparative analysis which tests the validity of the data using the triangulation technique. Then the activities in data analysis are data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the financial management plan of Tembokrejo Village is in accordance with the village financial management plan according to Permendagri Number 20 of 2018, due to the presence of village assistants who help in the process of preparing village financial management planning. Therefore, a flowchart was designed, which could be used as a guide to assist village officials in the process of preparing village financial management plans independently. Keywords: Village Financial Management Planning

scholarly journals Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Arnaldi Arnaldi ◽  
Irdha Yusra
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Financial Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Regional Finance ◽  
Management Board ◽  
Study Approach ◽  
Regional Budget

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget  Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization,  Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and,  Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

scholarly journals Pengelolaan Dana Desa untuk Pemberdayaan Masyarakat

2021 ◽  
Vol 6 (1) ◽  
pp. 34-46
Author(s):  
Ujang Wahyu Utomo
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Government ◽  
Fund Allocation ◽  
Village Communities ◽  
Village Government ◽  
Data Collection Technique ◽  
Financial Balance ◽  
The Village

Empowerment of village communities is a way for the welfare of village communities in various aspects, through good management of village funds, the opportunity to empower communities is very easy to do with the support of programs that are right on target and quality human resources. This study generally aims to determine the management of village funds for community empowerment. The research method used qualitative with a descriptive approach, the data collection technique was carried out with a research library, and there were two sources of data, namely primary and secondary. Data analysis used descriptive data analysis with three stages of data reduction, data display, and drawing conclusions. The results showed that, (1) the management of village fund allocation (ADD) which was sourced from central and regional government financial balance funds for the 2018 and 2019 fiscal years in Tri Mulya Jaya Village had been implemented but the results were not optimal. There is an imbalance in budget absorption, almost 35% of which is spent on village administration. (2) accountability for the realization of the APBDes has also been carried out transparently and accountably, and (3) residents appreciate the results of development and community empowerment that have been implemented by the village government.

scholarly journals ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KOTA TOMOHON TAHUN ANGGARAN 2011-2013

2015 ◽  
Vol 4 (1) ◽  
pp. 131
Author(s):  
Figih Fez Sugeha ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
City Government ◽  
Regional Government ◽  
Regional Budget ◽  
It Performance ◽  
The City

Regional Government in managing the budget income and expenditure (APBD) should be realized well and properly. The performance was the image of achievement of activity in  realize the objective, purpose, vision, and mission on organization. The purpose of this research is to know the performance of realized in Budget income and expenditure of the city government of Tomohon. Based on this research that had been did on Department of Revenue Finance Managing and Regional Asset (DPPKAD) City of Tomohon indicate that it performance of Income from City Government of Tomohon is good enough and can be seen from the realization of budget for the year 2011 was not accordance to the targeted, but in the next year is according on target and keep going well. But the Regional Budget Income must be enhanced by the City Government of Tomohon. Whilst the performance of expenditure was quite well because the expenditure quite relatively small and occurred saving the expenditure so that SILPA surplus can be obtain.

scholarly journals Implementasi Fungsi Legislasi Dewan Perwakilan Rakyat Daerah pada Pembentukan Peraturan Daerah

2020 ◽  
Vol 23 (1) ◽  
pp. 53-76
Author(s):  
Arifuddin Nurdin
Keyword(s):  
Secondary Data ◽  
Research Data ◽  
Regional Government ◽  
Legal Norms ◽  
Academic Texts ◽  
Inhibiting Factor ◽  
Expert Team ◽  
Effectiveness And Efficiency ◽  
The Right

This study aims to analyze the implementation of DPRD members 'initiative rights and the factors that hinder the exercise of DPRD members' initiative rights in the formation of Regional Regulations. This type of research is normative juridical research, the source of this research data is secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The collected legal materials are processed and compiled systematically and provide detailed and in-depth explanations to reveal problems regarding the legislative function of DPRD members with the intention of seeking consistency between applicable legal norms. The results showed that the implementation of DPRD members' initiative rights in the formation of regional regulations was still not optimal even though it had referred to PP No. 12 of 2018 concerning Guidelines for the Preparation of DPRD Standing Orders because many DPRD members have never used the right of initiative in preparing academic texts and the Draft of Regional Regulation. The inhibiting factors for the implementation of DPRD members' initiative rights in the formation of regional regulations consist of human resources, the effectiveness and efficiency of the use of the budget, the role of the Expert Team, as well as low community participation being an inhibiting factor. The suggestion that the authors propose is that DPRD members in carrying out the legislative function should not only wait for the proposed Regional Regulation coming from the Regional Government but actively use their initiative right in forming Local Regulations as regulated in the legislation, as well as addressing the factors existing obstacles in order to optimize the implementation of the initiative rights of DPRD members.  Abstrak: Penelitian ini bertujuan untuk menganalisis pelaksanaan hak inisiatif Anggota DPRD dan faktor-faktor yang menghambat pelaksanaan hak inisiatif anggota DPRD pada pembentukan Peraturan Daerah. Tipe penelitian yang digunakan adalah penelitian yuridis normatif, sumber data penelitian ini adalah data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tertier. Bahan hukum yang berhasil dikumpulkan diolah dan disusun secara sistematis dan memberikan penjelasan secara rinci dan mendalam untuk mengungkap permasalahan mengenai fungsi legislasi anggota DPRD dengan maksud mencari konsistensi antara norma hukum yang berlaku.Hasil penelitian menunjukan bahwa Pelaksanaan hak inisiatif anggota DPRD dalam pembentukan peraturan daerah masih kurang optimal sekalipun telah mengacu pada PP No. 12 Tahun 2018 tentang Pedoman Penyusunan Peraturan Tata Tertib DPRD, karena banyak anggota DPRD yang tidak pernah menggunakan hak inisiatifnya dalam penyusunan naskah akademik dan Rancangan Peraturan Daerah. Faktor penghambat pelaksanaan hak inisiatif anggota DPRD dalam pembentukan peraturan daerah terdiri dari Faktor sumber daya manusia, efektifitas dan efisiensi penggunaan anggaran, peranan Tim Ahli, serta partisipasi masyarakat yang rendah menjadi faktor penghambat. Adapun saran yang penulis ajukan adalah, hendaknya anggota DPRD dalam melaksanakan fungsi legislasi tidak sekedar menunggu usulan Rancangan Perda yang berasal dari Pemerintah Daerah, tetapi secara aktif mempergunakan hak inisiatifnya dalam membentuk Peraturan Daerah sebagaimana yang diatur dalam peraturan perundang-undangan, serta mengatasi faktor-faktor penghambat yang ada agar dapat mengoptimalkan pelaksanaan hak inisiatif anggota DPRD.   Kata Kunci: hak inisiatif; fungsi legislasi; frasa, peraturan daerah;

scholarly journals IMPLEMENTASI KEBIJAKAN PENATAAN ORGANISASI PERANGKAT DAERAH DI KABUPATEN SOPPENG PROVINSI SULAWESI SELATAN

2016 ◽  
Vol 6 (1) ◽  
pp. 47
Author(s):  
Rimba A. Sutra
Keyword(s):  
Data Analysis ◽  
Data Processing ◽  
Empirical Research ◽  
Secondary Data ◽  
Descriptive Study ◽  
Primary Data ◽  
Unit Of Analysis ◽  
Interview Technique ◽  
Implementation Policy ◽  
District Government

AbstractThis The purpose of this research is to get description about today structuring of localapparatus organization, focus of the problem in this study is “How organizational structuringof the regional district Soppeng?”. Based on these issues then this study aims to describethe implementation of the policy of the Organization of the District Planning Soppeng andunderstand how the implementation of the arrangement of the secretariat of the organizationof this region in terms of factors of communication, resources, Disposition and BureaucraticstructureResearch on Structuring the Organization of the District Soppeng a descriptive study withqualitative approach. The method used is the exploration of where the process of collectingdata and information from informants using an interview technique for primary data andresearch paper documents and literature for secondary data. As for the unit of analysis in thisstudy were those who considered gave the information needed by investigators, among others,offi cials of the District Government in the ranks Soppeng associated with the Technical TeamStructuring the Organization of the Region, namely the Regional Secretary, as well as someof the leadership of the agency, and from the district parliament Soppeng so that the resultingdata is descriptive and inductive data analysis of the data processing led to the rational modelof empirical research that is based on data and facts obtained directly in the fi eld.Keyword: Implementation Policy and Structuring the Organization

scholarly journals ANALISIS EFEKTIVITAS, EFISIENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANTUL TAHUN 2009-2014

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Ryfal Yoduke ◽  
Sri Ayem
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Efficiency Ratio ◽  
Local Taxes ◽  
Good Level ◽  
Effective Level ◽  
Effectiveness And Efficiency

The study was conducted in Bantul, for research purposesprovides an overview of (1) the effectiveness of the tax year dearah to PAD2009-2014; (2) efficiency at local levies to PAD 2009-2014; (3)Local Tax contribution to PAD for 2009-2014;(4) contribution levies Area to PAD 2009-2014.The nature of the research include descriptive, population is the report Bantul year's actual revenue and budget realization report service producer Retribution 2009-2014, also at the same till. Method Data collection is a method of secondary data, as well as techniques to analyze the data using the ratio of effectiveness, efficiency ratio, and the ratio of contribution. The study found that the level of effectiveness of the Local Tax 2009, 2011, 2012, 2013, 2014, very effective, and in 2010 effective. Level Retribution efficiency 2009-2014, entirely exceeded 100% andotherwise very ineffective. Local Tax contribution in 2009 at the level ofless; In 2010, 2011, 2014 moderate; 2012 and 2013 is quite good. Contributions Retribution 2009 at a very good level, 2010-2013 criteria is less,2014 is very less. Keywords: Effectiveness and Efficiency, Contributions, Local Taxes and Levies, PAD

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