Factors That Leads to Financial Management and Their Implications to Local Government Performance: What Should Be Done?

2017 ◽  
Author(s):  
Sumbawati Sumbawati ◽  
Lalu Hamdani Husnan ◽  
Busaini Busaini
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Government Performance

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 Revisiting the determinants of local government performance

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1751-1756 ◽  
Author(s):  
Frida Magda Sumual ◽  
David Paul Elia Saerang ◽  
Herman Karamoy ◽  
Hendra N. Tawas
Keyword(s):  
Control System ◽  
Local Government ◽  
Public Participation ◽  
Internal Control ◽  
Financial Management ◽  
Government Performance ◽  
Public Accountability ◽  
Financial Reports ◽  
Internal Control System

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

scholarly journals MANAJEMEN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN

2020 ◽  
Vol 9 (3) ◽  
pp. 1049
Author(s):  
I Kadek Arta Wijaya Santosa ◽  
Gede Mertha Sudiartha
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Participant Observation ◽  
Government Performance ◽  
Local Revenue ◽  
Investment Financing ◽  
Analysis Technique ◽  
Interview Methods ◽  
The Difference

This study aims to find out and analyze how regional financial management and comparison between budget and realization of the performance of local governments in Tabanan Regency. This research was conducted in the local government of Tabanan Regency. Data collection using interview methods and non-participant observation with the analysis technique used is descriptive qualitative. The results showed that local government financial management in Tabanan Regency had referred to Permendagri No. 13 of 2006 and local government performance reports in the last five years, if on average the Tabanan regency government has received the title B, even though in 2014 and 2015 it received the SAKIP score with the title C. Comparison between the budget and the realization of local revenue to the performance of local governments in Tabanan Regency shows that if the budget is greater than the realization caused by several components in the year and vice versa, if the budget is smaller than the realization where the difference can be sources of SiLPA for investment financing in the APBD. Regional expenditure in the last five years shows that the realization is smaller than the budget which is a source of SiLPA and has been efficient. Keywords: regional financial management, budgeting and realization, local government performance

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 Pengaruh Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fanny Jitmau ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Internal Audit ◽  
Test Reliability ◽  
Government Performance ◽  
Regional Government ◽  
Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA

2016 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Samuel Christian Ara ◽  
Titiek Herwanti ◽  
Endar Pituringsih
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Information Policy ◽  
Capital Expenditures ◽  
Government Performance ◽  
Public Sector Accounting

<p><em>This research is aimed at examining and analyzing the effect of</em><em> the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.</em></p>

Head of Regional Characteristics and the Local Government Performance in Indonesia

2016 ◽  
Vol 4 (3) ◽  
pp. 44-55
Author(s):  
Agus Prasetyo ◽  
Camelia Putrini
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Work Experience ◽  
Educational Background ◽  
Government Performance ◽  
Regional Government ◽  
Level Of Education ◽  
Regional Administration ◽  
High Level ◽  
Regional Leaders

Objective - This study aims to provide empirical evidence about the influence of the characteristics and the regional head of local government performance. Methodology/Technique - Local government performance is measured by the value of the performance evaluation of local government providers (EKPPD) derived from reports organizers of local government (LPPD). To realize the required capability of regional leaders and adequate competence in the regional administration. The population of this research is all the district / city in Indonesia in 2011. Total the study sample was 149 Government by using purposive sampling. The analytical tool used is linear regression. Findings - The results of this study indicate that the characteristics of elected regional head (term of office, incumbent, age, education). After the interaction, both individually and with other regional chief characteristics affect the regional head performance. Characteristics age was not significant individually or no effect but when the age of the head of educational interaction regions become influential attributes that the level of education to be important in the field of financial management to achieve good financial performance area. Novelty - The capability can be attributed to education, tenure, and age as the upper view eschelon theory. With a high level of education, the appropriate educational background, mature age, and work experience will be more open enough insight to regional executives can adapt to the changes and innovations to be able to create governmental achieve optimal performance. Type of Paper - Empericial Keywords: Regional head of the organization's performance; Term of Office; the incumbent; Age; Education. Local government performance is measured by scores on the evaluation of regional government (EKPPD).

scholarly journals PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU

2017 ◽  
Vol 6 (1) ◽  
pp. 118
Author(s):  
Diana Nova Lintong ◽  
David Paul Elia Saerang ◽  
Ventje Ilat
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Controls ◽  
City Government ◽  
Government Performance ◽  
Accounting System ◽  
The Government

Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the accountability of organizations and managers to produce better public services. (Sukmana and Anggasari, 2009). The purpose of this study was to determine the effect of implementation Accounting System, Financial Management and Internal Controls have a significant impact on the Kotamobagu City  Local Government Performancent. The object of this research is Kotamobagu City Government. Instruments in this study was a questionnaire with Likert scale 1-5 and processed using SPSS 19. The analytical method used is multiple linear regression analysis. The conclusion of this study are implementation Accounting System, Regional Financial Management and internal controls  jointly significant effect on the performance of Local Government with a contribution of 50.5%, whereas only partially Accounting System and Regional Financial Management that significantly influence the Local Government Performance , Suggestions from this study is that the government that Kotamobagu further enhance the system of reward and punishment and the Kotamobagu Government Performance  should also be maintained or improved further in terms of internal oversight.Keywords: Systems, accounting, management, monitoring, performance

scholarly journals ROLE OF FINANCIAL MANAGEMENT IN THE IMPROVEMENT OF LOCAL GOVERNMENT PERFORMANCE

2019 ◽  
Vol 7 (1) ◽  
pp. 77-86
Author(s):  
Hero Priono ◽  
Indrawati Yuhertiana ◽  
Siti Sundari ◽  
Devy Sylvia Puspitasari
Keyword(s):  
Local Government ◽  
Least Squares ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Internal Controls ◽  
Government Performance ◽  
Study Population

Purpose  of  Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus. Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only  samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses. Results: It has been found that the competence of personnel directly affect the performance of local governments’ public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments’ public services, either directly or indirectly through local financial management.

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