scholarly journals ANALISIS SISTEM DAN PROSEDUR PENGELOLAAN KEUANGAN DAERAH DI KOTA BITUNG

2019 ◽  
Vol 19 (8) ◽  
Author(s):  
Erick Ricky Tambun ◽  
Rosalina A.M Koleangan ◽  
Vekie A. Rumate
Keyword(s):  
Financial Management ◽  
Management System ◽  
City Government ◽  
Research System ◽  
Slowing Down ◽  
Second Amendment ◽  
Analysis Technique ◽  
Financial Management System ◽  
The Government ◽  
The City

ABSTRAKTujuan penelitian ialah bagaimana Sistem  dan Prosedur Pengelolaan Keuangan Daerah di Kota Bitung sudah dilaksanakan sesuai Peraturan Menteri Dalam Negeri Nomor  13  tahun  2006  tentang Pedoman Pengelolaan Keuangan Daerah sebagaimana yang telah diubah dengan Permendagri No. 59 Tahun2007 dan Permendagri No. 21 Tahun 2011 tentang perubahan kedua atas permendagri no 13 Tahun 2006. Bagaimana hambatan  pelaksanaan Sistem dan Prosedur Pengelolaan Keuangan Daerah di Kota Bitung. Teknik analisis yang digunakan adalah Data yang dikumpulkan selanjutnya diolah dan kemudian dianalisis secara Deskriptif dengan menggunakan analisis data komparatif. Hasil penelitian  Sistem dan prosedur pengelolaan keuangan daerah pada Pemerintah Kota Bitung, khususnya penatausahaan penerimaan, penatausahaan pengeluaran dan penatausahaan pertanggungjawaban, dokumen-dokumen yang digunakan serta batas waktu pengajuan SPP, penerbitan SPM, penerbitan SP2D, penolakan penerbitan SPM, penolakan penerbitan SP2D serta penyampaian laporan pertanggungjawaban (SPJ) dilaksanakan oleh Pemerintah Kota Bitung. Sistem dan prosedur penatausahaan pengeluaran tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 sebagaimana yang telah diubah dengan Permendagri No. 59 Tahun 2007 belum sepenuhnya dilaksanakan pada Pemerintah Kota Bitung. Kurangnya pengetahuan dan pemahaman tentang penatausahaan pengeluaran yaitu prosedur, dokumen yang digunakan dan batas waktu penerbitan SPM, dan SP2D oleh Pejabat Pengelola Keuangan, mengakibatkan proses penerbitan SP2D terlambat sehingga memperlambat juga proses pencairan dana. Kata Kunci : Sistem  dan Prosedur Pengelolaan Keuangan Daerah ABSTRACT The research objective is how the Regional Financial Management System and Procedure in Bitung City has been carried out in accordance with Minister of Home Affairs Regulation No. 13 of 2006 concerning Guidelines for Regional Financial Management as amended by Permendagri No. 59 of 2007 and Permendagri No. 21 of 2011 concerning the second amendment to Permendagri no 13 of 2006. What are the obstacles to the implementation of the Regional Financial Management System and Procedure in Bitung City. The analysis technique used is the data collected then processed and then analyzed descriptively using comparative data analysis. The results of the research system and procedures for regional financial management in the Bitung City Government, especially administration of revenues, administration of expenses and administration of accountability, documents used and deadlines for submission of SPP, issuance of SPM, issuance of SP2D, rejection of SPM issuance, refusal of SP2D issuance and submission of reports accountability (SPJ) carried out by the Government of the City of Bitung. The system and procedures for expenditure administration are not in accordance with Minister of Home Affairs Regulation No. 13 of 2006 as amended by Permendagri No. 59 of 2007 has not been fully implemented in the City Government of Bitung. Lack of knowledge and understanding of expenditure administration, namely procedures, documents used and the deadline for issuing SPM, and SP2D by Financial Management Officers, resulted in the issuance process of SP2D being too late, thus slowing down the process of disbursement of funds. Keywords: Regional Financial Management System and Procedure

scholarly journals IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM SISTEM PENGELOLAAN KEUANGAN DAERAH DI INDONESIA

2016 ◽  
Vol 1 (2) ◽  
pp. 259
Author(s):  
Muhamad Pazri
Keyword(s):  
Financial Management ◽  
Management System ◽  
Good Governance ◽  
Regional Finance ◽  
Fiscal Management ◽  
Second Amendment ◽  
Research Material ◽  
Legal Writing ◽  
Effectiveness And Efficiency ◽  
Financial Management System

The purpose of this thesis is to determine and assess the implementation of Principle To recognize the importance of Good Governance in Financial Management System in Indonesia. To know Is General Principles of Local Financial management of the Implementation of Regional Finance can mewujukan Good Governance and How to Achieve Fiscal Management Principles for Being a Good Governance. Research in the writing of this law is to use the method of normative legal writing with properties that provide exposure deskrepsi study or overview of the implementation of Principles of Good Governance in Financial Management System In Indonesia and find How to Achieve Financial Management To Become Principles of Good Governance .. The law Primary use is legal action that the Minister of Home Affairs Number 21 Year 2011 concerning the Second Amendment of the Regulation of the Minister of Home Affairs Number 13 Year 2006 on guidelines for financial management, and secondary legal materials in the form of books and literature. After all the ingredients of the literature and research material collected then the materials are then processed and analyzed.According to this thesis and research results show that: First, the minimal prerequisites for achieving good governance is transparency, accountability, participation, legal empowerment, effectiveness and efficiency, and fairness. Second, implementation has Good Governance in Local Financial Management of renewal has always done.

The Direct Expenditures: Impact of Local Revenue and Special Allocation Fund

2021 ◽  
Vol 1 (2) ◽  
pp. 11
Author(s):  
Sri Dewi Anggadini ◽  
Riza Azasul Azrin ◽  
Egi Fahrana ◽  
Ari Bramasto
Keyword(s):  
Financial Management ◽  
City Government ◽  
West Java ◽  
Financial Reports ◽  
Local Revenue ◽  
Accountability System ◽  
Analysis Technique ◽  
Verification Methods ◽  
The Government ◽  
Positive Effect

The strengthening of demands for a good financial management and accountability system encourages the government to improve performance in financial management in order to produce good and transparent financial reports. The purpose of this study was to determine the effect of local revenue and Special Allocation Funds on Direct Expenditures for City Government in West Java Province for the 2015-2019 period. The method used is descriptive and verification methods with a quantitative approach. The analysis samples in this research are 5 City Government Financial Reports in West Java Province for 5 periods. The data analysis technique used in this study is the Statistical Package for the Social Sciences (SPSS) using the IBM SPSS Statistics 20 software. The results show that local revenue has a positive effect on Direct Expenditures and Special Allocation Funds have a positive effect on Direct Expenditures in City Government. In West Java Province for the period 2015-2019.

scholarly journals Fiscal Decentralization of the Government of the City of Surabaya Indonesia

2020 ◽  
Vol 14 (12) ◽  
pp. 1
Author(s):  
Budi Supriyatno
Keyword(s):  
Economic Growth ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
City Government ◽  
Quantitative Approach ◽  
Regional Government ◽  
Decentralized System ◽  
The Government ◽  
Main Components ◽  
The City

Surabaya City Government is part of the regional government system in Indonesia which adopts a decentralized system. In line with these various regulations, regional fiscal or financial management consists of three main components, namely Regional Revenue, Regional Expenditure, and Regional Financing. This study aims to calculate the fiscal potential of the City of Surabaya for the 2017-2021 period. Furthermore, to obtain and complete optimal results, research uses a quantitative approach. The results showed that the economic growth of Syria showed good performance. However, in terms of inflation, the numbers also continue to increase. It is recommended to the Surabaya City Government that inflation control must be carried out through various policies that can increase economic growth that can improve people's welfare.

scholarly journals ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS GOVERNMENT OF THE CITY OF MEDAN

2020 ◽  
Vol 4 (02) ◽  
pp. 115
Author(s):  
Hendra Hermain ◽  
Aqwa Naser Daulay ◽  
Debby Tamara Enre
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
City Government ◽  
Research Approach ◽  
Regional Government ◽  
Value For Money ◽  
Regional Income ◽  
Analysis Technique ◽  
The City

Problems that often arise in the implementation of the Revenue Budget and Regional Expenditure is a waste of budget use done and not on target which should be felt by the community general. This study aims to determine the financial performance of the City Government The terrain is measured using the Value for Money method which consists of economical, efficiency, and effectiveness, and to find out whether financial performance calculated using the Value for Money method in accordance with the Ministry of Home Affairs No. 600,900-327 of 1996. This research was conducted at the Financial Management Agency and Regional Assets of Medan City. This research approach is in the form of an approach descriptive research that is conducted by collecting and presenting data received from the Medan City Government in the form of data on the amount of the Budget Regional Government Revenue and Expenditures Medan City Government thus provides the writerss to analyze and compare with existing theory. The data analysis technique used is descriptive analysis technique qualitative. The results showed that, the performance of Local Government Medan City regency during 2014-2018 has not been economical because it has an average economic ratio of 79% and included in the category of less economical. In terms of efficiency it is less efficient because it has an average efficiency ratio 99.71%. And in terms of effectiveness, the average effectiveness ratio is 82.49% which is in the quite effective category. The economic ratio of the Medan City Government has decreased, the ratio of regional spending efficiency has increased, the ratio the effectiveness of regional income has decreased, and the performance of the City Government The terrain measured using Value for Money has decreased. This happens due to the lack of maximum regional income, as evidenced by regional income that is not able to reach the target, and increased spending Regional Government of Medan City. Then it can be said that the Value for Money Ratio the Medan City Government has not met the standards based on the Minister of Home Affairs. No. 600,900-327 of 1996. Factors causing Value for Money have not been fulfilled standard because of the amount of realization of regional expenditure incurred, and also local governments are not able to achieve the revenue targets that have been determined by the Regional Government

scholarly journals Administrasi keuangan

2020 ◽  
Author(s):  
Nadea violensia
Keyword(s):  
Financial Management ◽  
Management System ◽  
Limited Resource ◽  
Third Party ◽  
Public Funds ◽  
School Activities ◽  
Financial Management System ◽  
The Government

money is a scarce and limited resource. Therefore it needs to be managed effectively and efficiently in order to help the achievement of educational goals.School financial management is important to do in carrying out school activities. There are various sources of funds owned by a school, both from the government and other parties. When public funds or other third party funds come in, a professional and honest financial management system must be prepared. Financial management in general has actually been done well by all school.

scholarly journals Smart Governance in Public Financial Management: A Study of Government Resources Management System (GRMS) in the City of Surabaya

2019 ◽  
pp. 481
Author(s):  
Sulikah Asmorowati ◽  
Erna Setijaningrum ◽  
Falih Suaedi ◽  
Yuniasih Fatmawati Dewi
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Social Services ◽  
Financial Management ◽  
Management System ◽  
Planning Process ◽  
Development Planning ◽  
City Government ◽  
Smart Governance ◽  
The City

This paper aims to examine the implementation of the Government Resource Management System (GRMS) in order to address problems in local government and local financial management from the Smart Governance point of view. It is based on a qualitative descriptive research involving interviews with various stakeholders, observation and analysis of relevant document. In line with its focus, this research  uses smart city theory focusing on one of the dimensions that is relevant to this research problem, namely, smart governance. This research finds that the City Government of Surabaya has implemented the concept of Smart Governance in the management of regional finance through the GRMS system. The implementation of Smart Governance is evidence from five criteria, which include: 1) Participation in decision making: manifested in E-Planning process; 2) Public and social services: materialized in E-Procurement process; 3) Transparent Governance: manifested in e-Planning and e-Procurement processes in which in E-Planning the community is involved in the formulation of development planning through E-Musrenbang, and the auction process in E-Procurement; 4) Political strategies and perspectives: materialized in all GRMS processes because the whole system of GRMS is a strategy that integrates bureaucratic activities from upstream (the top or decision making level) to the downstream (to the community or citizen) so that it represents good local government and especially local financial management. By using GRMS, the overall local government and regional financial management process in the City of Surabaya can be done easily, effectively, efficiently, participatory and accountably.

scholarly journals administrasi keuangan

2019 ◽  
Author(s):  
aprilaukhti
Keyword(s):  
Carrying Capacity ◽  
Financial Management ◽  
Management System ◽  
Third Party ◽  
Public Funds ◽  
School Location ◽  
School Activities ◽  
Financial Management System ◽  
The Government

School financial management is very important to do in carrying out school activities. There are various sources of funds owned by a school, both from the government and other parties. When public funds or other third party funds flow in, a professional and honest financial management system must be prepared. Financial management in general has actually been done well by all schools. Only the levels of the substance of the implementation varied from one school to another. This diversity depends on the size of each school, school location and school nickname. In ordinary schools where the carrying capacity of the community is still relatively low, financial management is still simple. Meanwhile, in ordinary schools that have a large carrying capacity, maybe even very large, of course financial management tends to be more complicated. This tendency is made because schools must be able to accommodate various activities that are increasingly demanded by the community.

scholarly journals ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAERAH PADA DINAS LINGKUNGAN HIDUP KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Angelina Pelealu ◽  
Grace B. Nangoi ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Socialization Process ◽  
City Environment ◽  
Cash Transaction ◽  
Qualitative Descriptive ◽  
Financial Management System ◽  
The Government ◽  
Environment Agency ◽  
The City

In an effort to improve an efficient regional financial management system, the government issued the Minister of Home Affairs Circular No. 910/1866 / SJ concerning the Implementation of Non-Cash Transactions on April 17, 2017, which is in accordance with the Provisions of Article 283 paragraph (2) of Act Number 23 of 2014 and in accordance with Presidential Instruction Number 10 of 2016 concerning Prevention and Eradication of Corruption. Non-cash transactions are transactions that do not make payments in cash but by way of transfer or transfer between accounts from one party to another. The purpose of this study is to determine the readiness of the process of implementing a non-cash transaction system in the management of regional finances in the Bitung City Environment Agency and to find out what obstacles occur in the process of implementing non-cash transactions in regional financial management in the Bitung City Environmental Service. The research method used is qualitative descriptive. The results of the research, namely the Environmental Office of the city of Bitung has implemented a system of non-cash transactions in stages in the APBD based on Circular of the Minister of Home Affairs No. 910/1866 / SJ. The constraints faced are the administrative process sometimes hampered, the socialization process, its application to the receipt of levies with a small nominal value.Keywords: Analysis, Implementation of Non-Cash Transaction System, Regional Financial Management

scholarly journals GOVERNMENTAL INNOVATION OF SABANG CITY IN SUPPORTING 12 YEARS MANDATORY POLICY

2019 ◽  
Vol 3 (1) ◽  
pp. 25-35
Author(s):  
Iin Nurhalizha
Keyword(s):  
Education Policy ◽  
Descriptive Analysis ◽  
Compulsory Education ◽  
City Government ◽  
Research Subjects ◽  
Literature Study ◽  
Equal Distribution ◽  
Analysis Technique ◽  
The Government ◽  
The City

Abstract: The lack of provision of learning tools and facilities both from parents and from the government is a serious problem in the implementation of education. The implementation of regional autonomy by the laws and regulations is very important in the distribution of education funds to succeed in the 12-year compulsory education policy. One government that has contributed to the attention of the Human Resources (HR) of the community is the City Government (Pemko) Sabang. Sabang City Government provides educational funding assistance in the Jak geutanyo saving campaign (Let's Save) according to the needs of the community. This paper aims to describe the equitable distribution of Sabang municipal funds for the success of the 12-year compulsory education policy. This research uses a descriptive qualitative approach. The research subjects were the Sabang City government, the community, and Sabang City students. The object of the study is the policy of the Pemko Sabang in the distribution of education funds. Data collection techniques used were observation, interviews, documentation, and literature study. The data analysis technique used is descriptive analysis technique. The results of the study found that the distribution of education funds for the Sabang City Government obtained from the City Revenue and Expenditure Budget (APBK) had been met compared to other regions. The financial assistance is given in one school year. To get these funds, students must meet the general criteria, namely; domiciled in the city of Sabang, and have been educated at least 11 months in one of these schools. The success of this program can be seen in the level of satisfaction of the community who expect such assistance because it is very helpful in all educational needs, also in equal distribution of education (12-year compulsory education policy), and can create prosperity for the people of Sabang City.

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