scholarly journals Analisis Pengelolaan Keuangan Daerah Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Marlin Pareda ◽  
Jullie J Sondakh ◽  
Ventje Ilat

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.

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Mariam Magdalena Salindeho ◽  
Lintje Kalangi ◽  
Jessy Warongan

Abstract. This study aims to analyze the Management and Utilization of Village Funds in District Damau Talaud Islands. This is a qualitative exploratory research. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling to obtain correct and accurate information. Informants are Village Devices, Village Assistants, Religious Leaders and Customary People. Interviews were conducted by semi-structured in-depth interviews for about 45 to 60 minutes. The triangulation method was used in testing the validity or credibility of data and data sources. Interviews were transcribed into data transcriptions. The results of the interpretation are summarized in the narrative text. The results indicate that the management and utilization of village funds (starting from their planning, executing, administrating and responsibility) are conducted in accordance with Permendagri Number 113 year 2014. This research also found that there are several obstacles in the Management and Utilization of Village Funds in District Damau, for instance the regulations obstruct structure bureaucracy. Those regulations governing the planning process do not match the basic needs of the existing priorities in the village. Other obstacles are limited knowledge and understanding of human resources, ineffective communication between the village head and other village apparatus or between the village head and the community. It is thus the Permendesa must be in accordance with the situation and conditions in the village, so that the planning process can answer the basic needs of the priorities in the village. In addition, guidance and supervision from local government should be more effective including local government should conduct socialization and guide the village treasurer to understand SISKEUDES sufficiently.Keywords: Management of Village Funds, Benefit of Village Funds, Village Fund Issues.Abstrak. Dalam penelitian ini bertujuan menganalisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud. Penelitian ini adalah penelitian 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. Para informan adalah Perangkat Desa, Pendamping Desa dan Tokoh Agama. 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. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan dan pemanfaatan Dana Desa mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban sudah mengacu pada Permendagri Nomor 113 Tahun 2014. Penelitian ini juga menemukan beberapa hambatan dalam pengelolaan dan pemanfaatan dana desa, misalnya regulasi yang menyebabkan hambatan dalam struktur birokrasi. Regulasi yang mengatur pada proses perencanaan tidak sesuai dengan kebutuhan dasar prioritas yang ada di desa. Hambatan lainnya adalah keterbatasan pengetahuan dan pemahaman sumber daya manusia, komunikasi yang tidak efektif antara kepala desa dengan perangkat desa lainnya maupun antara kepala desa dengan masyarakat. Dengan demikian seharusnya regulasi turun sebelum dilaksanakannya musrembang desa sehingga pada saat usulan sampai pada penetapan APBDesa sesuai dengan situasi dan kondisi yang ada di desa supaya proses perencanaan dapat menjawab kebutuhan dasar prioritas di desa. Pembinaan dan pengawasan dari pemerintah daerah juga harus lebih efektif serta pemerintah daerah harus mengadakan sosialisasi dan bimbingan kepada bendahara desa tentang SISKEUDES.Kata Kunci: Pengelolaan Dana Desa, Manfaat Dana Desa, Hambatan Dana Desa. 


2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Reince Herry Tangkowit ◽  
Lintje Kalangi ◽  
Linda Lambey

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.


Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama

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.


2020 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Rahmat Yanidin ◽  
Muhammad Bin Abubakar ◽  
M Akmal

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.


Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti

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.


Author(s):  
Fanny Torar ◽  
Paulus Kindangen ◽  
Vecky A.J Masinambow

ABSTRAK Berubahnya sistem pemerintahan dari sentralisasi menjadi desentralisasi, menuntut pembangunan yang merata di setiap daerah sehingga pembangunan yang tadinya dilaksanakan secara terpusat diberikan kepada daerah untuk mengatur daerahnya sendiri. Kebijakan pemerintah dibidang otonomi daerah pada dasarnya dimaksudkan untuk menata ulang hubungan antara pusat dan daerah dalam berbagai tugas dan tanggung jawab yang menyangkut urusan penyelenggaraan pemerintahan. Inspektorat merupakan suatu lembaga pengawasan di lingkungan pemerintah daerah, baik untuk tingkat provinsi, kabupaten atau kota memaikan peran yang sangat penting dan signifikan untuk kemajuan dan kebersihan pemerintah daerah dan perangkat daerah di lingkungan pemerintah daerah dalam menyelenggarakan pemerintahan di daerah dan mencapai tujuan dan sasaran yang telah ditetapkan. Dengan semakin meningkatnya tuntutan masyarakat atas penyelenggaraan pemerintah yang bersih, adil, transparan dan akuntabel harus disikapi dengan serius dan sistematis.Tujuan dari penelitian ini untuk menganalisis apakah pengawasan berpengaruh terhadap APBD  dan pertumbuhan ekonomi di Kota Manado. Teknik analisis yang digunakan adalah analisis jalur (Path Analysis). Hasil penelitian menunjukan bahwa Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan secara statistik terhadap APBD. Anggaran Pengawasan Khusus berpengaruh positif  tidak signifikan secara statistik terhadap APBD  Kota Manado. Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan terhadap Pertumbuhan Ekonomi. Variabel Anggaran Pengawasan Khusus berpengaruh positif tidak signifikan secara statistik terhadap Pertumbuhan Ekonomi dan variabel APBD berpengaruh positif signifikan secara statistik terhadap Pertumbuhan Ekonomi Kota Manado. Kata kunci: Anggaran Pengawasan, APBD, Pertumbuhan Ekonomi  ABSTRACT The change in the government system from centralization to decentralization requires demand for equitable development in each region so that the development that was carried out centrally was given to the regions to regulate their own regions. Government policy in the area of regional autonomy is basically intended to rearrange relations between the center and the regions in various tasks and responsibilities concerning the affairs of administering the government. The Inspectorate is a supervisory institution within the local government, both at the provincial, district or city levels displaying a very important and significant role for the progress and cleanliness of regional government and regional apparatus in the local government in carrying out governance in the regions and achieving the goals and objectives set. With the increasing demands of the community for the administration of a clean, fair, transparent and accountable government, it must be taken seriously and systematically. The purpose of this study is to analyze whether supervision influences the regional budget and economic growth in the city of Manado. The analysis technique used is path analysis. The results showed that the Regular Oversight Budget had a negative effect not statistically significant on the APBD. The Special Supervision Budget has a positive and not statistically significant effect on the Manado City Budget. The Regular Oversight Budget has no significant negative effect on Economic Growth. The Special Supervision Budget variable has a positive and not statistically significant effect on Economic Growth and the APBD variable has a statistically significant positive effect on the Economic Growth of the City of Manado. Keywords: Supervision Budget, Regional Budget, Economic Growth


2020 ◽  
Vol 5 (4) ◽  
pp. 1-5
Author(s):  
Andrey Banyudoyo ◽  
Triyanti Anugrahini

As one of the countries that has rich natural potential, Indonesia is an archipelago country that has extraordinary natural potential. Therefore, to ensure maximum efforts from the implementation of these efforts, a regulation was formed whereby the Central Government authorizes the Regional Government to maximize its potential. the. . The development of national tourism which is quite good in the last five years provides opportunities for each region that has the potential to further develop and maximize all the potential of its region. This then provides an opportunity for the government to build concrete steps in developing an area that originally had potential in the end. can be used to encourage the area to become a tourist area, where these conditions have an impact on the community in the area. The purpose of writing this article is to find out the efforts of the local government in building community welfare through the development of tourist areas on Pari Island. The method used in this writing is a qualitative descriptive type. Data collection techniques in the form of documentation study, observation and in-depth interviews. By taking informants using purposive sampling. The results obtained are that the government has made various efforts to develop the tourism area on Pari Island.


2020 ◽  
Vol 3 (1) ◽  
pp. 10-19
Author(s):  
Andri Meiriki ◽  
Adi Musharianto ◽  
Novitri Landong NS

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.


2020 ◽  
Vol 2 (1) ◽  
pp. 46-54
Author(s):  
Vidya Vitta Adhivinna ◽  
Aulia Syahadatun Dinuriah

This study aims to determine the effect of budget participation, organizational commitment, and public accountability on regional government apparatus' performance. The population in this study were employees of Kulon Progo Regional Organizations. The number of samples used in this study was 96 respondents with the method of determining the sample using the purposive sampling method. The data were analyzed with multiple linear regression to test the hypotheses. The result of this study indicates that budget participation and public accountability have a significant impact on the employee's performance of regional government, and organizational commitment does not significantly affect local government apparatus' performance.


2014 ◽  
Vol 18 (1) ◽  
pp. 17-30
Author(s):  
Noneng Sumiaty ◽  
Syaidah

This Research be held at ten cities and regencies on West Java Province. This study aims to determine the attitude of Local Government in the implementation, barriers and solutions about the ITE Law socialization.This research method is descriptive qualitative approach. Technique Data collected through observation, depth interviews with key informants, namely the Regional Officer or a representative who knows about the socialization of the ITE Law.The results showed that the attitude of the West Java Regional Government on the implementation of socialization, when viewed from the aspect of understanding, aspects of interest and awareness of the importance of socialization, expressed understanding, interest and was well aware that the ITE Law socialization is very important. Only two areas that have been carried out socialization. Barriers in socialization, lack of stakeholder-led policy makers and policy-making, and the absence of a special fund allocation. The solution is to send a representative from the Region to participate in the Central or Provincial socialization and prepare materials and a special fund to socialize UU ITE. Keywords: Socialization, UU ITE, Local Government.   ABSTRAK Penelitian ini dilakukan di sepuluh kota dan kabupaten di Provinsi Jawa Barat. Penelitian ini bertujuan mengetahui sikap Pemerintah Daerah dalam pelaksanaan, hambatan dan solusinya tentang sosialisasi UU ITE. Metode penelitian ini bersifat deskriptif melalui pendekatan kualitatif, teknik Pengumpulan data dilakukan melalui observasi, wawancara mendalam kepada informan kunci, yaitu para Pejabat Daerah atau yang mewakili yang mengetahui tentang sosialisasi UU ITE. Hasil penelitian menunjukkan bahwa sikap Pemerintah Daerah Jawa Barat terhadap pelaksanaan Sosialisasi, bila dilihat dari aspek pemahaman, aspek ketertarikan dan kesadaran terhadap pentingnya pelaksanaan sosialisasi, menyatakan paham, tertarik dan sadar betul bahwa sosialisasi UU ITE sangat penting.Sejauh ini hanya dua daerah yang telah melaksanakan sosialisasi. Solusinya dengan mengirim perwakilan dari Daerah untuk ikut  sosialisasi di Pusat atau Propinsi dan menyiapkan materi dan dana khusus untuk sosiali UU ITE. Kata Kunci: Sosialisasi, UU ITE, Pemerintah Daerah


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