scholarly journals Republic of Armenia

2019 ◽  
Vol 19 (134) ◽  
Author(s):  
Keyword(s):  
Financial Management ◽  
Risk Disclosure ◽  
Medium Term ◽  
Fiscal Transparency ◽  
Performance Budgeting ◽  
Public Financial Management ◽  
Fiscal Risk ◽  
The Government ◽  
Budget Execution

Armenia’s fiscal transparency practices have benefitted from public financial management reforms over the last decade, and several planned reforms will bring further progress. Fiscal forecasts and budgets have become more forward looking and policy oriented, with the introduction of a medium-term expenditure framework (MTEF), improved fiscal objectives, and a performance budgeting system. Fiscal risk disclosure, though fragmented, has gradually improved, in particular, in macrofiscal risk assessment, and a PPP law is being drafted. The accrual accounting reform will significantly improve the coverage and quality of the budget execution reports and fiscal statistics that already provide timely and frequent information about the financial position of the government.

scholarly journals PUBLIC FINANCIAL MANAGEMENT AND CORRUPTION IN INDONESIA: A PANEL COINTEGRATION AND CAUSALITY ANALYSIS

2020 ◽  
Vol 34 (3) ◽  
Author(s):  
Sugeng Triwibowo
Keyword(s):  
Empirical Evidence ◽  
Causal Relationship ◽  
Financial Management ◽  
Panel Cointegration ◽  
Causality Analysis ◽  
Financial Reforms ◽  
Public Financial Management ◽  
Long Run ◽  
The Government

Introduction: This paper aims to examine the relationship between the quality of public financial management and corruption in Indonesia. Background Problems: Despite the impressive progress on the quality of public financial management (PFM) after the financial reforms, Indonesia is still struggling to combat corruption. This raises the question of the effectiveness of the public financial reforms that have been carried out in support of the eradication of corruption. Novelty: This study found empirical evidence of a significant long-run and causal relationship between the quality of public financial management and corruption. Research Methods: This study employs panel cointegration and causality analysis with panel data from the Corruption Perception Index (CPI), and audit opinions for the period from 2006 to 2017. Findings/Results: This study found empirical evidence of the existence of a long-run relationship between the quality of public financial management and corruption and can verify the significant causal relationship between them. In the long run, sound public financial management could significantly encourage clean government. Conclusion: The Government of Indonesia (GoI) should continue its commitment to improve the management of public finances. Meanwhile, the Supreme Audit Institution (SAI)[A1]  is expected to strengthen its role to prevent and detect corruption, and to continuously enhance its methods and capacity to improve the execution of its duties and authority.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Manajemen Keuangan Madrasah yang Bersumber dari Masyarakat

At-Turats ◽  
2019 ◽  
Vol 13 (1) ◽  
Author(s):  
Khoirul Anam
Keyword(s):  
Financial Management ◽  
Educational Institution ◽  
National Development ◽  
Quality Of Education ◽  
Islamic School ◽  
Islamic Schools ◽  
School Committee ◽  
The Government ◽  
Improve Access

Indicator of Indonesian’s national development is the quality of education. Islamic school’s funding is an important instrument to improve access, quality, and competitiveness of educational institution. Islamic schools education funding source are joint responsibility of the government and the community. Community-sources funding is managed by the Islamic school committee and supervised by the internal supervisor. Moreover, the financial management was carried out with the following mechanism: submitting the proposal from the Islamic school to the committee, approving the proposal, disbursement process, and then reporting the agenda to the Islamic school committee. Therefore, the committee’s internal supervisor is controlled every 6 months. In addition, the following barriers come from the parents and student.

scholarly journals Kenya

2020 ◽  
Vol 2020 (2) ◽  
Author(s):  
Keyword(s):  
Financial Management ◽  
Early Stage ◽  
Present Report ◽  
Fiscal Responsibility ◽  
Economic Changes ◽  
Fiscal Transparency ◽  
Radical Reform ◽  
Public Financial Management ◽  
Oil Sector ◽  
Auditor General

This report updates the Fiscal Transparency Evaluation (FTE) of Kenya that was prepared in 2014 and published in 2016. The report is the first full update to be carried out in any country, a recent update of the Russian FTE having a more selective focus. Kenya has experienced a lot of structural and economic changes since 2014. At that time, the 2010 Constitution and the associated Public Financial Management (PFM) Act of 2012 were relatively new, and a radical reform of local government was in the process of transition. The Constitution and the PFM Act placed a strong emphasis on economic and fiscal transparency and accountability, for example, through the establishment of the National Treasury (NT), fiscal responsibility principles, the Parliamentary Budget Office, and enhanced powers of the Auditor General. The present report, like the 2014 assessment, focuses on the first three pillars of the Code. The authorities did not request the Fund to make an evaluation of Pillar IV (Resource Revenue Management) since the development of the oil sector in Kenya is at an early stage, with the volume of reserves uncertain and first oil not expected before 2022 at the earliest.

scholarly journals 5.6. QUALITY ASSESSMENT OF FINANCIAL MANAGEMENT IN THE public sector: METHODICAL ASPECTS

2020 ◽  
Author(s):  
Л.И. Ткаченко
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Quality Assessment ◽  
Financial Management ◽  
Federal Budget ◽  
Operational Efficiency ◽  
The Public ◽  
Public Financial Management ◽  
Methodological Aspects

В статье обоснована актуальность оценки качества управления государственными финансами с целью повышения эффективности их использования. Проанализировано развитие методики оценки качества финансового менеджмента главными администраторами средств федерального бюджета за период с 2008 по 2019 гг. Исследованы методические аспекты определения итоговой оценки качества финансового менеджмента. В частности, проанализирован расчет некоторых показателей операционной эффективности расходов бюджета и дана их интерпретация. Представлен авторский взгляд на расчет и интерпретацию проанализированных показателей. The author in this article substantiates the relevance of assessing the quality of public financial management in order to increase the efficiency of use of public finance. The development of the methodology for assessing the quality of financial management by the chief administrators of the federal budget for the period from 2008 to 2019 is analyzed. Methodological aspects of determining the final assessment of the quality of financial management are investigated. In particular, it analyzes the calculation of some indicators of the operational efficiency of budget expenditures and gives their interpretation. The author's view on the calculation and interpretation of the analyzed indicators is presented.

PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU

2021 ◽  
Vol 4 (3) ◽  
pp. 961
Author(s):  
Norman Hadi ◽  
Sriyani Sriyani
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Balance Sheet ◽  
Economic Benefits ◽  
Point Of View ◽  
Police Station ◽  
Straight Line ◽  
Fixed Assets ◽  
The Government

The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07.

Public Financial Management and Systems of Accountability in Sub-National Governance in Developing Economies

2017 ◽  
pp. 193-217
Author(s):  
Christopher Boachie
Keyword(s):  
Financial Management ◽  
Public Services ◽  
Developing Economies ◽  
Local Institutions ◽  
Fiscal Management ◽  
Accountability System ◽  
Public Financial Management ◽  
Subnational Government ◽  
International Donors

There is an increasing focus worldwide on improving the quality of public financial management, with many countries in both the developed and the developing world making important and impressive achievements in strengthening public financial management and governance. This chapter explores how subnational government financial management can be improved and capacity strengthened in developing economies. Using Ghana's subnational financial management and accountability system as illustration, this study shows that improving public financial management leads to better quality of public services. The subnational government landscape is rapidly changing, with increasing emphasis on fiscal management and discipline, prioritization of expenditure, and value for money. It is even more important that international donors, governments, and national and local institutions, including regulators and professional accountancy bodies, work together in partnership to achieve long-lasting improvements, transparency, and accountability in public financial management.

scholarly journals Implementasi Manajemen Pembiayaan Dalam Meningkatkan Mutu Pendidikan di RA Mambaul Ulum Sumurgung Montong Tuban

2020 ◽  
Vol 4 (1) ◽  
pp. 22-31
Author(s):  
Siti Fatimahh
Keyword(s):  
Primary School ◽  
Financial Management ◽  
Management Plan ◽  
Quality Of Education ◽  
Management Planning ◽  
Education Financing ◽  
Control Evaluation ◽  
The Government ◽  
Initial Financing

This research aimed to describe the financing management planning, implementation of education financing management and education financing control to improve the quality of education in RA Mambaul Ulum Sumurgung Montong Tuban. The method used in this research through observation, interviews and documentation. The results showed that 1) financing management planning was arried out by referring to the budget ceiling, not exceeding the budget determined by the government or financing from parents or the community, if the source of cost comes from the government then must look at the rules that have been determined by the government, if financing income comes from the community, so the financing management plan was carried out according to the principle of primary school needs to tertiary needs but within limits did not violate the rules 2) Madrasah financing implementation activities included two major activities, consisting of school financial revenues and expenditures. The financing management activities included bookkeeping or financial management activities 3) control/evaluation included the activities of checking and evaluating the plan and implementation of education funding can be carried out in accordance with the initial financing plan and its implementation.

scholarly journals KAJIAN AKADEMIK TENTANG PEMOTONGAN GAJI PEGAWAI NEGERI SIPIL TUGAS BELAJAR DALAM SISTEM KEUANGAN NEGARA

Yuridika ◽  
2010 ◽  
Vol 25 (1) ◽  
Author(s):  
Indrawati . ◽  
Rr. Herini Siti Aisyah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Final Report ◽  
State Budget ◽  
National Education ◽  
Financial Accountability ◽  
Professional Educators ◽  
The Government ◽  
Basic Salary

There are many various efforts have been taken by the Government to improve the quality of education in Indonesia, one of them with empowerment and improving the quality of teachers and lecturers as professional educators must have the academic qualifications, competence, education certificates, and have the ability to achieve national education goals. However, as consequences Government cut the student salaries component included basic salary and allowances, and only receive the benefits of the family. The existing lawsconcerning the financial management of state budget allocations, especially civil servants salaries that are taking education in the Ministry of National Education in Indonesia that are incompatible with the principles of good governance. While the principle of state financial accountability contained in Article 23 art (1) of UUD 1945 that is “responsible for the greatest prosperity of the people”. The dimensions of financial accountability, not judged merely from the final report submitted, but from the beginning of the design process, discussion, and ratification, and implementationKeyword : education, payroll deduction, regulation, good governance, accountability.

scholarly journals PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sinambow Gloria Injilita Bulan ◽  
Jantje J. Tinangon ◽  
Lidia Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Pearson Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Control ◽  
Internal Control System ◽  
The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

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