scholarly journals Faktor – Faktor Penghambat Penerapan Analisis Standar Belanja (ASB) Pada Pemerintah Kota Kotamobagu

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Reince Herry Tangkowit ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Regional Government ◽  
Structured Interviews ◽  
Inhibiting Factors ◽  
Content Analysis Method ◽  
Exploratory Approach ◽  
Depth Interview ◽  
The Right ◽  
Depth Interviews

Abstract. Implementation of Expenditure Standards Analysis (ASB) is known having an important role as the requirement to analyze the budget expenditure reasonableness review on each Programs/ Activities held by units on a year. Kotamobagu local government has not applied the ASB yet. This study is intended to analyze the inhibiting factors on Standards Analysis Expenditure (ASB) implementation in Local Government of Kotamobagu. The research method used in this research is a qualitative exploratory approach. Data were collected by in-depth interviews, observation, and document study. The key informants were purposively determined to get the right information accurately. In-depth interviews were conducted by using semi-structured interviews for 45 to 60 minutes. Triangulation method was used to test the validity or credibility of data and resources. Transcripts data which transcribed from the interviews were analyzed by using content analysis method. Themes or codes were established from the data transcription. The results show that there are several inhibiting factors in implementing the ASB in Kotamobagu local Government. There were 6 of inhibiting factors: (1) legal basis, (2) ineffectiveness of ASB and difficult to understand, (3) communication, (4) dispositions / attitudes, (5) human resources, (6) the role of TAPD (Budget Team Local Government). Keywords: Expenditure Standards Analysis, Performance-Based Budgeting, Regional Government Budget, Local Government Financial Management. Abstrak. Penerapan Analisis Standar Belanja (ASB) diketahui berperan penting sebagai syarat yang digunakan untuk menganalisis kewajaran anggaran belanja setiap program/kegiatan yang dilaksanakan oleh Satuan Kerja Perangkat Daerah (SKPD) dalam satu tahun anggaran. Pemerintah Kota Kotamobagu belum menerapkan ASB. Penelitian ini bertujuan menganalisis apa faktor-faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Metode penelitian menggunakan kualitatif dengan pendekatan eksploratori dan Pemerintah Kota Kotamobagu sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber. Data transkrip yang ditranscribe dari hasil wawancara dianalisis dengan metode analisis isi kemudian diberi tema/coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan ada beberapa faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Ada 6 faktor penghambat : (1) dasar hukum, (2) ASB tidak efektif dan sulit dipahami, (3) komunikasi, (4) disposisi/sikap, (5) sumber daya manusia, (6) peran TAPD. Kata Kunci : Analisis Standar Belanja, Anggaran Berbasis Kinerja, Anggaran Pendapatan dan Belanja Daerah, Pengelolaan Keuangan Daerah.

scholarly journals The Role of Regional Inspectorate of Samarinda City In Maintaining Unqualified Opinion

2019 ◽  
Vol 15 (2) ◽  
pp. 221-236
Author(s):  
Kemal Hidayah ◽  
Fani Heru Wismono ◽  
Mayahayati Kusumaningrum ◽  
Rustan Amarullah
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Government Performance ◽  
Accounting Performance ◽  
Depth Interview ◽  
Depth Interviews

Local government will gain prestige if the examination accounting performance of local government gets an unqualified opinion (WTP) from BPK. The opinion shows that the performance of the local government is in accordance with the principle of accountability. However, not all of local governments be able to achieve the predicate of WTP, because indeed to get it is not easy. Therefore, it is necessary for agencies to be the leading sector to assist all OPDs in preparing the accounting performance reports of each agency before the BPK enters, and the agency is the Inspectorate. This research aims to describe the role of Inspectorate in Samarinda City in defending the WTP predicate.Using a qualitative approach and descriptive analysis, in-depth interviews were conducted to officials from the Inspectorate and Regional Financial Management Agency (BPKAD) to validate the data. The conclusions obtained were that the Inspectorate had several roles in maintaining the WTP predicates in Samarinda City, namely: the role of facilitation, guidance, and verification for the OPD, the coordination role for the DPRD, the role of coordination and facilitation for the BPK, and the role of reporting and input to regional heads to take further policy steps. Keywords: Inspectorate’s Role, Supervision, Local Government Performance, Unqualified Opinion Abstrak Mendapatkan hasil pemeriksaan kinerja pemerintah daerah dengan predikat opini Wajar Tanpa Pengecualian (WTP) dari BPK merupakan suatu prestise tersendiri bagi daerah. Predikat inilah yang menunjukkan bahwa laporan kinerja keuangan pemerintah daerah sudah sesuai dengan prinsip akuntabilitas. Namun demikian belum semua daerah mampu mencapai derajat WTP, karena memang untuk mendapatkannya tidak mudah. Oleh karenanya perlu instansi yang menjadi leading sector untuk mendampingi seluruh OPD dalam menyusun laporan kinerja keuangan masing-masing instansi sebelum BPK masuk, dan instansi tersebut adalah Inspektorat. Penelitian ini mencoba memberikan gambaran bagaimana peran Inspektorat Daerah Kota Samarinda dalam mendukung predikat WTP yang dalam beberapa tahun ini telah diraih oleh Kota Samarinda. Menggunakan pendekatan kualitatif dan analisis deskriptif, dilakukan in-depth interview kepada para pejabat dan stakeholder dari Inspektorat serta Badan Pengelola Keuangan Daerah (BPKAD) agar dapat dilakukan kroscek terhadap data yang ada. Kesimpulan yang diperoleh adalah Inspektorat memiliki beberapa peran dalam mempertahankan predikat WTP di Kota Samarinda, antara lain peran fasilitasi, pembinaan, serta verfikasi bagi OPD, peran koordinasi bagi DPRD, peran koordinasi dan fasilitasi bagi BPK, dan peran pemberi bahan laporan dan masukan bagi kepala daerah untuk mengambil langkah kebijakan lebih lanjut. Kata Kunci: Peran Inspektorat, Pengawasan, Kinerja Pemerintah Daerah, WTP

scholarly journals Analisis Pengelolaan Keuangan Daerah Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Marlin Pareda ◽  
Jullie J Sondakh ◽  
Ventje Ilat
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Implementation Process ◽  
Development Plan ◽  
Accurate Information ◽  
Regional Government ◽  
Exploratory Research ◽  
Purposive Sampling ◽  
Regional Budget ◽  
Depth Interviews

Abstract. The Regional Budget (APBD) is established to improve the capacity of local government in providing services to the community. The Regional Budget (APBD) is an annual form of the Regional Long-Term Development Plan (RPJPD) as well as the Regional Medium-Term Development Plan (RPJMD) are set up in accordance to the vision and mission of the regional head. The Regional Budget (APBD) is prepared by the Regional Government, discussed and approved by the Regional House of Representatives (DPRD). It is thus becoming a legal product, in form of Regional Regulation (Perda) and must be followed by all institutions in the region. This study aims to analyze the financial management of the Regional Government of Talaud Islands Regency. This is a qualitative exploratory research. Data were obtained through in-depth interviews and documentation studies. Key informants are determined by purposive sampling to obtain accurate information. Interviews were conducted by using semi-structured in-depth interviews. The triangulation method was used in order to test the validity or credibility of data and data sources. Results showed that in the process of local government financial management from planning and budgeting and implementation process has been referring to Permendagri No. 13 of 2006 on Guidelines for Management of regional finances but there are still obstacles that are 1) Bureaucratic Structure, (2) Resources, (3) Communication, (4) Disposition or Attitude, (5) Budget Limitations. Keywords: Regional Financial Management, Obstacles.Abstrak. Dalam meningkatkan kapasitas pemerintah daerah dalam memberikan pelayanan kepada masyarakat maka disusunlah Anggaran Pendapatan dan Belanja Daerah (APBD). Anggaran Pendapatan dan  Belanja Daerah (APBD) merupakan wujud tahunan dari Rencana Pembangunan Jangka Panjang Daerah (RPJPD) serta Rencana Pembangunan Jangka Menengah Daerah (RPJMD) yang dibuat dari visi dan misi kepala daerah. Anggaran Pendapatan dan Belanja Daerah (APBD) dipersiapkan oleh Pemerintah Daerah, dibahas dan disetujui oleh Dewan Perwakilan Rakyat Daerah (DPRD) sehingga pada akhirnya menjadi produk hukum berupa Peraturan Daerah (Perda) yang harus diikuti oleh segenap lembaga di daerah. Penelitian ini bertujuan menganalisis pengelolaan keuangan daerah Pemerintah Daerah Kabupaten Kepulauan Talaud. Metode penelitian menggunakan kualitatif dengan pendekatan eksploratif. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive sampling untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan keuangan daerah pemerintah daerah mulai dari proses perencanaan dan penganggaran dan pelaksanaan dilaksanakan berdasarkan ketentuan dalam Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah belum optimal masih terdapat hambatan-hambatan yaitu 1) Struktur Birokrasi, (2) Sumber Daya, (3) Komunikasi, (4) Disposisi atau Sikap, (5) Keterbatasan Anggaran.Kata Kunci: Pengelolaan Keuangan Daerah, Hambatan.

DINAMIKA PSIKOLOGIS PADA MANTAN PECANDU NAPZA YANG SEDANG MENJALANI PROGRAM SUBSTITUSI ORAL METADON (STUDI KASUS)

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Wina Lova Riza
Keyword(s):  
Sampling Technique ◽  
Drug Addicts ◽  
Structured Interviews ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Case Study Analysis ◽  
Analysis Technique ◽  
Depth Interview ◽  
Psychological Dynamics ◽  
Depth Interviews

 This study aims to determine the psychological dynamics of former drug addicts, starting from drug abuse until they become addicted, deciding to stop using them. This study uses a qualitative approach, the subject or informant is determined using a non-probability sampling technique with a purposive sampling type based on predetermined criteria, which involves one informant, namely a male (F) aged 42 years. Data collection methods used in this study are in-depth interviews (in depth interviews), where researchers will interview informants with semi-structured interviews. In addition, researchers also used observation and psychological tests, which are graphic tests in the form of DAM (Draw a Man) and BAUM (tree drawing) tests, and intelligence tests using WAIS. The data analysis technique used is case study analysis of case / incident patterns. Based on the results of research F became a drug addict because of the learning process, where the enjoyment and lack of parental supervision is a reinforcement to continue using drugs. Generalization of people, places, pleasure makes it difficult for F to stop using drugs.   Keywords: Psychological Dynamics, Drug Addicts. Penelitian ini bertujuan untuk mengetahui dinamika psikologis mantan pecandu napza, dimulai dari awal menyalahgunan napza hingga menjadi kecanduan, memutuskan untuk berhenti memakai. Penelitian ini menggunakan pendekatan kualitatif, Subjek atau informan ditentukan dengan menggunakan tehnik sampling non-probability sampling dengan tipe purposive sampling berdasarkan kriteria yang telah ditentukan, yaitu melibatkan satu informan, yaitu laki-laki (F) yang berusia 42 tahun. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan wawancara secara mendalam (in depth interview), dimana peneliti akan menwawancarai informan dengan wawancara semi terstruktur. Selain itu peneliti juga menggunakan observasi serta menggunakan tes-tes psikologi, yaitu tes grafis berupa tes DAM (Draw a Man) dan BAUM (tes menggambar pohon), serta tes inteligensi dengan menggunakan WAIS. Tehnik analisis data yang digunakan adalah menggunakan analisis studi kasus pola kasus/kejadian. Berdasarkan hasil penelitian F menjadi pecandu narkoba karena adanya proses belajar, dimana kenikmatan dan kurangnya pengawasan orang tua merupakan reinforcement untuk terus menggunakan napza. Adanya generalisasi terhadap people, place, pleasure menyebabkan F sulit untuk berhenti menggunakan napza. Kata Kunci: Dinamika Psikologis, Mantan Pengguna Napza

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 The Local Government Strategies in Building Halal Tourism in Bener Meriah Regency

2020 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Rahmat Yanidin ◽  
Muhammad Bin Abubakar ◽  
M Akmal
Keyword(s):  
Local Government ◽  
Qualitative Data ◽  
Sampling Technique ◽  
Descriptive Study ◽  
Government Policies ◽  
Regional Government ◽  
Medium Term ◽  
Policy Direction ◽  
Depth Interviews

This study aims to determine the strategy of the Local Government of Bener Meriah Regency, in this case, what the Tourism Office has done in building halal tourism in Bener Meriah Regency. This research is a descriptive study with the support of qualitative data. Data collection techniques were obtained through in-depth interviews and documentation studies. The determination of informants was obtained by purposive sampling technique. From the research results, it was found that the Regional Government in building halal tourism in Bener Meriah Regency has not been optimal and is fixing everything related to the concept of halal tourism. Qanun Number 06 of 2018 concerning the Medium-Term Regional Government Plan for 2017-2022 through the first mission of the Regent of Bener Meriah Regency has set the policy direction for the development of the concept of halal tourism in Bener Meriah Regency. The sector that is carried out related to the concept of halal tourism has not touched anything in Bener Meriah Regency. The stakeholder understanding of the concept of halal tourism in local government policies is still limited to building tourism objects in Bener Meriah Regency so that in the future there will be evaluations related to policy directions regarding the concept of tourism halal in Bener Meriah Regency.

scholarly journals RECONSTRUCTION OF THE LOCAL GOVERNMENT MODEL BASED ON THE CONCEPT OF THE FOUNDING FATHERS AND THE 1945 CONSTITUTION JUNCTO THE 1945 CONSTITUTION OF THE REPUBLIC OF INDONESIA TOWARS MODERN LOCAL GOVERNMENT

2018 ◽  
Vol 7 (3) ◽  
pp. 534
Author(s):  
Chanif Nurcholis ◽  
Sri Wahyu Kridasakti
Keyword(s):  
Local Government ◽  
Local Governance ◽  
Current System ◽  
Regional Government ◽  
Colonial Era ◽  
Founding Fathers ◽  
Governance Model ◽  
Content Analysis Method ◽  
The Republic ◽  
The Village

<p>The model of local governance has always changed since Indonesian independence, namely centralized and decentralized model. According to Law Number 23 of 2014 and Law Number 6 of 2014 the model of regional government returned to the traditional conservative centralized model. This model is not in accordance with the model of local government initiated by the founding fathers and norms of Article 18 of the 1945 Constitution and norms of Article 18, 18A and 18B of the 1945 Constitution of the Republic of Indonesia (after amendment). According to this problem, text research is conducted. The purpose of this study is to compare the models of local governance practiced since the colonial era until now with the model of local government conceived by the founding fathers and the 1945 Constitution. This research is a normative research with content analysis method. The result of the research is that the current system of local government deviates from the founding father conception (Muhammad Yamin, R. Soepomo, and Mohammad Hatta) and the 1945 Constitution. The conception of local government according to the founding fathers and the 1945 Constitution is modern urban decentralized regional government while the regional and village governments are regulated by Law Number 23 of 2014 on The Local Government juncto Law Number 6 of 2014 on The Village is a conservative and traditionally centralized of the local governance model.</p>

scholarly journals Pengelolaan Barang Milik Daerah Berdasarkan Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah

Lentera Hukum ◽  
2017 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Era Nandya Febriana ◽  
Jayus Jayus ◽  
Rosita Indrayati
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Property ◽  
Regional Government ◽  
Personal Interest ◽  
Regional Autonomy ◽  
Unitary State ◽  
Local Government Management ◽  
The Government ◽  
The Right

Indonesia is the Unitary State. It is understood that within a unitary state, the central government operates a high state sovereignty. In order not to be arbitrary, the activities of the central government are supervised and limited by the constitution. The government which is divided from the Central Government to the Regional Government included Regional Autonomy therein, as well as the authority of the Regional Government, is on duty to manage the Regional Property. In carrying out its authority as an administrator of local property, there are still many abuses or omissions committed by the local government in operating its authority in managing regional property, such as the negligence of the Regional Assets, the misuse of authority in the revocation of rights already granted by the regional government on the right to use of local property, using local property for personal interest. In the management of regional property required planning, implementation, and supervision by the local government in accordance with applicable laws and regulations in the constitution. Keywords: Authority, Local Government, Management of Regional Property

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 Government Cooperation (Study of the Cooperation between the Central and Regional Governments in the Development of Tourism Priority Destinations in Tanjung Kelayang, Bangka Belitung)

2018 ◽  
Vol 1 (2) ◽  
pp. 202 ◽  
Author(s):  
Ramadhani Berthi
Keyword(s):  
Local Government ◽  
Central Government ◽  
Business Community ◽  
Regional Government ◽  
Tourist Attractions ◽  
Inhibiting Factors ◽  
Tourism Sector ◽  
Community Tourism ◽  
The Status ◽  
Regional Governments

In order to improve and develop the priority sector, namely the tourism sector, 10 (ten) priority destinations are determined in Indonesia, one of them is Tanjung Kelayang Destination in Bangka Belitung. The development of this priority destination, being the domain of authority of the central government and regional governments, it is necessary for Government Cooperation. The results of the study found that the model of cooperation between the central and regional governments in the development of Tanjung Kelayang Destinations was not only developed through government cooperation in the status of KSPN (National Tourism Strategic Area) which was deconcentrated, but also developed through government cooperation in the status of KEK (Creative Economic Zone) in the concept ABCGM (Academics, Business, Community, Government, Media). In each model of cooperation in its implementation there are still some problems, namely the local government is less able to take advantage of the opportunities in proposing activities to the central government through the Deconcentration Fund and DAK (Special Allocation Funds) in the KSPN status, and there are some activities that are not focused and not suitable for the development of KEK Tanjung Kelayang. There are several inhibiting and supporting factors identified and influencing government cooperation, inhibiting factors in the development of Tanjung Kelayang Priority Destinations namely lack of accessibility especially transportation, lack of awareness of community tourism, lack of community creativity while supporting factors are many foreign tourists and there are famous tourist attractions (Laskar Pelangi Island). Thus, the Central and Regional Government Cooperation can conclude that it is still not enough to make the Tanjung Kelayang destination a priority destination in Indonesia.Keywords :Government Cooperation, Tourism Development, Priority Destinations

“Sasi”

2018 ◽  
Vol 9 (2) ◽  
pp. 28-36
Author(s):  
Ivonne Raystika Gretha Kaya ◽  
Johannes Hutabarat ◽  
Azis Nur Bambang
Keyword(s):  
Land Use ◽  
Resource Management ◽  
Working Conditions ◽  
Structured Interviews ◽  
The West ◽  
Seaweed Farming ◽  
Depth Interview ◽  
Seaweed Production ◽  
The Government ◽  
Depth Interviews

This article describes how seaweed farming is one of the primary livelihoods in the West Ceram Regency. This activity has been done by the local people and others since 2006. However, the competition over land use between the cultivators of the seaweed, groupers, and fishermen have caused declining seaweed production. Semi-structured interviews, in-depth interviews and participant observations were conducted with seaweed farmers, fishermen catch, grouper farmers, and the government (Marine and Fisheries Department) (n = 83) in three villages. An in-depth interview with seaweed farmers was performed to deepen the understanding of the working conditions and related problems. One way to resolve the seaweed farmers problem in Kotania Bay is by applying Molucass local wisdom, named sasi. Sasi is applied at the time of planting seaweed and called “Tutup Sasi” and called “Buka Sasi” at harvesting with Kewang control. Finally, the article concludes that the use of “sasi” can manage the competition and resolve conflict, ensure continued business, increase efficiency and provide equity resource management.

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