scholarly journals MAKNA TRANSPARANSI DALAM PENGELOLAAN KEUANGAN DAERAH

Author(s):  
Agustinus Salle

This article explained transparency sets as a public policy to overcome asymmetric information in regional public finance that could lead to low public trust to local governments.. This referred to issues in local governments’ transparency such as defining the transparency, pressures for transparency, resistant behaviors, impacts of low transparency and alternative policies to improve financial transparency in Papua. Key words: transparency, regional finance, special autonomy.

Author(s):  
Ida Ayu Purba Riani

In the era of regional autonomy, managements in local governments set out accountability and transparency in managing the regional public finance including planning, budgeting, implementation, administering, reporting, accountable and controlling. As from writer’s observation of development performance in Merauke regency, it revealed that there was inadequate development in reaching the ideal development performance although the management was generally well-managed. This paper applied Public Finance Management analysis technique to analyse primary data. The results showed the overall score was 52% from total statements which including 9 sectors. The highest scores were in the planning, cash management, procurement as well as accounting and reporting areas. Key words: Public Finance, Management, Accountability.


2019 ◽  
pp. 669
Author(s):  
Dito Aditia Darma Nasution ◽  
Puja Rizqy Ramadhan

This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia. Based on a simple regression model, this study shows that the implementation of e-budgeting has a positive and significant effect on regional financial transparency in Indonesia. These findings reinforce previous research. The findings of this study have implications in the form of useful contributions to government officials (executive and legislative), in demonstrating the important role of e-budgeting to encourage regional financial transparency. In addition, the findings of this study can be used as a basis for further research related to the topic of implementing e-budgeting and regional financial transparency. Keywords: E-Budgeting, transparency, regional finance


Author(s):  
Maryna Brychko ◽  
Bohdana Yevdokymova

The article considers the place and role of public trust in the functioning of public sector institutions. Trust in government is a multi-conceptual category, which is based on a combination of economic, social, and political interactions between government authorities at different levels and citizens. The authors of the article propose to conduct an epistemological study of trust in government at three main (micro-, meso-, macro-) and intermediate levels. At the micro-level, it is proposed to determine trust based on the results of economic agents' cooperation with public authorities through the provision of public services. At the meso level, trust in the government is defined by the competence of central government agencies that formulate and implement public policy in the relevant field, to solve economic and social problems of society, as well as their ability to generate positive expectations for citizens future well-being. At the macro level, trust in the government is derived from the economic efficiency of the "whole government." The authors propose to consider the intermediate level as trust in local governments, which is determined by both the quality of public services and the efficiency of public administration. It was shown that trust in the institutions of the public sector of the economy could not be formed separately from the personal characteristics of its Chairman or head. In the historical context of the development of Ukraine's statehood, systematic events related to corruption in the management of the public institution that receives wide media coverage have led to systemic distrust of economic actors towards public sector institutions and the state as a whole. The authors found that certain levels of trust in government interact, and therefore, the erosion of trust at one level can affect trust at others, which, accordingly, leads to a deterioration in the results of public policy in general. Strengthening trust at one level due to the synergetic effect will help strengthen trust in government in general. The article also shows that trust in government institutions and the government in general reduces the risk of opportunistic behavior and, consequently, can push society to give preference to long-term results of public policy over short-term benefits.


2004 ◽  
pp. 126-141
Author(s):  
A. Chernyavsky ◽  
K. Vartapetov

By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.


2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Dodi Faedlulloh ◽  
Fetty Wiyani

This paper aimed to explain public financial governance based on good governance implementation in Jakarta Provincial Government. This paper specifically discussed towards transparancy implementation of local budget (APBD) through open data portal that publishes budget data to public. In general, financial transparency through open data has met Transparency 2.0 standards, namely the existence of encompassing, one-stop, one-click budget accountability and accessibility. But there are indeed some shortcomings that are still a concern in order to continue to maintain commitment to the principle of transparency, namely by updating data through consistent data visualization.Transparency of public finance needs to continue to be developed and improved through various innovations to maintain public trust in the government.Keywords: Public Finance, Open Data, Transparency


2019 ◽  
Vol 12 (3) ◽  
pp. 326-337 ◽  
Author(s):  
Caroline Doyle

PurposeThis paper aims to focus on how a public policy designed to address a social problem ultimately became the place brand.Design/methodology/approachThis paper uses a qualitative case study approach focusing on the city of Medellín, Colombia. It draws from fieldwork conducted in Medellín over 2014 and 2015, including semi-structured interviews with an array of local stakeholders.FindingsThe paper concludes that local governments should be aware that the policymaking process can become part of their branding. It also shows the importance of the continual involvement of stakeholders in the place brand process to ensure it is a sustainable brand.Originality/valueThere are limited studies which focus on how a public policy designed to address a social problem ultimately becomes the place brand. This paper shows how a public policy, social urbanism, became the branding of Medellín.


2008 ◽  
Vol 12 (3) ◽  
pp. 161-181 ◽  
Author(s):  
Olga Kaganova ◽  
Abdirasul Akmatov ◽  
Charles Undeland

The Urban Institute (UI) worked with five cities in post‐Soviet Kyrgyzstan to apply better management practices through the development of Strategic Land Management Plans. Kyrgyzstan transferred property to local governments, but municipal land management had remained poor owing to a proliferation of responsible agencies, lack of rule of law, corruption, and passiveness on the part of local governments. UI worked with local governments to make an inventory of municipal land, publicize the results, and develop a strategy that articulated principles for land management and an implementation plan. This led to several improvements including proper registration of parcels and proactive policies to lease and sell land through open competition. It also established a model for determining public policy that countered corruption and public deliberation of costs and benefits in the use of local assets. Donor involvement to promote good land legislation, the property registration system, and decentralization was also critical to success. Santrauka Urbanistikos institutas bendradarbiavo su penkiais posovietinės Kirgizijos miestais, kad, plėtodamas strateginės žemėtvarkos planus, įvestų geresnę vadybos praktiką. Kirgizijoje nuosavybė perduota vietos valdžiai, tačiau žemėtvarkos būklė savivaldybėse išliko vargana dėl atsakingų tarnybų gausos, įstatymų trūkumo, korupcijos ir vietos valdžios pasyvumo. Urbanistikos institutas bendradarbiavo su vietos valdžia, siekdamas inventorizuoti savivaldybių žemę, paskelbti rezultatus ir sukurti strategiją, pabrėžiančią žemėtvarkos principus ir įgyvendinimo planą. Tai leido kai ką patobulinti, įskaitant deramą sklypų registravimą ir aktyvią žemės nuomos bei pardavimo per atvirus konkursus politiką. Be to, sudarytas modelis, nustatantis viešąją politiką, kovojančią su korupcija, ir viešus sąnaudų ir naudos svarstymus naudojant vietinį turtą. Prie gerų žemės įstatymų, nuosavybės registravimo sistemos ir decentralizacijos sėkmingo propagavimo daug prisidėjo ir rėmėjai.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dadang Hartanto ◽  
Juhriyansyah Dalle ◽  
A. Akrim ◽  
Hastin Umi Anisah

Purpose This study aims to investigate the association of perceived accountability, perceived responsiveness and perceived transparency, and public trust in local government. Additionally, mediation of the perceived effectiveness of e-governance was also tested between these relationships. Design/methodology/approach Using a quantitative cross-sectional field survey, primary data was collected at local administration levels from two cities in Indonesia. The final data set of 355 respondents was then analyzed using SmartPls3 and the measurement and structural models were tested. Findings Positive results were obtained for all the hypothesized links (direct and indirect relationships). The study’s findings revealed useful insights for policymakers and researchers regarding the public’s perception of good governance and their expectations from the government, which further lead toward trust in local governments. Practical implications The study concluded that good governance practices develop and enhance the public’s trust in the government, thus provided key policy directions. Originality/value This study contributes to the body of knowledge related to good governance elements and their impact on public trust in the local government via the underlying mechanism of perceived e-governance effectiveness in developing countries in general and particularly the Indonesian context. Moreover, it is a unique study in the good governance domain while considering three good governance elements into a single theoretical framework. Previous studies have explored these elements individually with public trust, so this combined framework advances the body of knowledge. This research’s findings also contributed toward validating good governance theory with e-governance effectiveness and public trust integration in a single comprehensive framework. This research also helped answer the questions arising from past literature about declining public trust trends in local governments.


2018 ◽  
Vol 3 (1) ◽  
pp. 33-54
Author(s):  
Harsya Harun

Penyelenggaraan kewenangan pemerintah daerah telah bergeser ke arah prinsip ultra vires doctrine yang nampak pada perumusan kewenangan pemerintah daerah menjadi urusan pemerintah daerah, dan pembagian kewenangan pemerintah pusat dan daerah mengedepankan prinsip yang kongkuren.Kondisi ini ditandai dengan penyelenggaraan urusan pendidikan yang terbagi antara pemerintah kabupaten/kota dengan pemerintah provinsi, dimana untuk pendidikan dasar diselenggarakan oleh pemerintah kabupaten/kota sedang pendidikan menengah dikelola oleh pemerintah provinsi. Penelitian ini dilakukan dengan pendekatan motode kualitatif melalui observasi dan kajian pustaka.  Hasil dari penelitian ini menunjukkan penyelenggaraan urusan pendidikan menengah yang dialihkan kepada pemerintah provinsi akan menimbulkan sejumlah kecenderungan baru dalam pengelolaannya baik pada pemerintah daerah maupun pada pemerintah provinsi. Pertama, bahwa kebijakan – kebijakan yang selama ini dikeluarkan oleh pemerintah daerah terkait bidang pendidikan tidak seluruhnya akan diakomodir oleh pemerintah provinsi. Kedua, kecenderungan pada meningkatnya alokasi anggaran pada pemerintah provinsi sebagai ekses pengalihan kewenangan tersebut. Ketiga, proses evaluasi, pengawasan dan pengendalian penyelenggaraan pendidikan menengah oleh pemerintah provinsi yang akan semakin berat dilihat dari sisi letak geografis wilayah, dan keempat kekhawatiran akan kurang terakomodirnya muatan kearifan lokal dalam penerapan kurikulum, dimana sebelumnya setiap kabupaten/kota tentunya memiliki karakteristik budaya yang berbeda sebagai bentuk kearifan lokal yang dapat menjadi penguat dalam penyusunan kurikulum pendidikan. Key Words : Penyelenggaraan Urusan Pemerintahan, Pendidikan Menengah   Abstract Implementation of local government authority has shifted towards the principle of ultra vires doctrine which appears on the formulation of local government authority to the affairs of local government, and the division of central and local government authority put forward the principle of kongkuren. This condition is characterized by the implementation of educational affairs divided between district / municipal governments and provincial governments, where basic education is administered by district / municipal governments while high school is managed by the provincial government. This research was conducted with qualitative motive approach through observation and literature review. The results of this study indicate that the implementation of secondary education affairs transferred to the provincial government will lead to new trends in the management of both local government and provincial governments. First, that the policies that have been issued by local governments related to the education sector will not be entirely accommodated by the provincial government. Second, the tendency to increase budget allocation to the provincial government as an excess of the transfer of authority. Third, the process of evaluation, supervision and control of the implementation of high school by the provincial government will be more severe in terms of geographical location of the region, and the four concerns will be less accommodated local wisdom content in the application of the curriculum, where previously each district government / different as a form of local wisdom that can be a reinforcement in the preparation of educational curriculum. Key Words :Implementation of Government Affairs, High School


Author(s):  
Franklien Senduk ◽  
Daisy S.M. Engka ◽  
George M.V. Kawung

ABSTRAK Keuangan Daerah adalah semua hak dan kewajiban Daerah yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Daerah. Semangat desentralisasi yang melimpahkan kewenangan pengelolaan keuangan kepada pemerintah daerah,  khususnya tingkat kota atau kabupaten membuat daerah mencari cara mendapatkan pendapatan daerah yang sah untuk mendukung program pembangunan dalam bentuk Infrastruktur untuk meningkatkan kesejahteraan masyarakat, di tengah gencarnya program pembangunan perekonomian di berbagai sektor, sehingga berimplikasi kepada pembangunan yang berkelanjutan dan berdampak luas pada penambahan pendapatan masyarakat sehingga pertumbuhan ekonomi meningkat secara positif . Perangkat Daerah yang terkait di dalam proses penerimaan daerah di pacu untuk meningkatkan peluang penerimaan daerah dari semua sektor pendapatan daerah. dengan paradigma pembangunan berkelanjutan (sustainable development) yang harus diimplementasikan oleh pemerintah daerah. Fakta empiris (empirical evidents) menunjukkan penerapan otonomi  daerah  memberi keleluasaan kepada daerah untuk  mendapatkan sumber sumber pendapatan yang sah seperti pajak dalam bentuk Dana Bagi Hasil baik dari Pemerintah Pusat maupun Pemerintah Provinsi dan retribusi daerah dengan luasnya kewenangan pemerintah daerah. Kata kunci : Dana Bagi Hasil, Infrastruktur dan Pertumbuhan Ekonomi                                                                       ABSTRACT                                                               Regional Finance is all Regional rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Region. The spirit of decentralization that delegated financial management authority to local governments, especially at the city or district level, made the regions look for ways to obtain legitimate regional revenues to support development programs in the form of infrastructure to improve community welfare amid the intense economic development programs in various sectors, thus implicating development sustainable and have a broad impact on increasing community income so that economic growth increases positively. Regional Apparatus that is related to the process of regional revenue is encouraged to increase the opportunities for regional revenues from all regional income sectors. with a sustainable development paradigm that must be implemented by the regional government. Empirical evidence shows the application of regional autonomy which gives freedom to the regions to obtain legitimate sources of income such as taxes in the form of Revenue Sharing Funds from both the Central and Provincial Governments and regional retributions with the broad authority of the regional government. Keywords: Revenue Sharing Funds, Infrastructure and Economic Growth


Sign in / Sign up

Export Citation Format

Share Document