scholarly journals Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Quantitative Methods ◽  
Task Force ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Financial Audit ◽  
The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

scholarly journals PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (4) ◽  
pp. 584-598
Author(s):  
Rafika Aulia ◽  
Rahmawaty Rahmawaty
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Government Size ◽  
Regional Government ◽  
Aceh Province ◽  
Level Government

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using  SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.

scholarly journals Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government

2018 ◽  
Vol 2 (4) ◽  
pp. 293
Author(s):  
Abdul Rohman
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Accounting System ◽  
Accounting Standard ◽  
Government Accounting ◽  
The Government

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to adopt international public sector accounting standards (IPSAS).Our study is a continuation of a research study before we take on research on the level of accrual in the financial statements of Local Government and research on the effect of discretionary accruals on revenue of local governments. This study uses some model approach

scholarly journals Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia

2018 ◽  
Vol 2 (2) ◽  
pp. 79
Author(s):  
Aris Eddy Sarwono ◽  
Rahmawati Rahmawati ◽  
Y. Anni Aryani ◽  
Agung Nur Probohudono
Keyword(s):  
Local Government ◽  
Internal Control ◽  
House Of Representatives ◽  
Local Governments ◽  
Secondary Data ◽  
Factors Affecting ◽  
Financial Report ◽  
Internal Control System ◽  
Financial Audit ◽  
The Government

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).

scholarly journals Assessing Regional Finance Independence in Indonesian Local Governments

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Ermawati Ermawati ◽  
Khoirul Aswar
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Regional Finance ◽  
Central Java ◽  
The Republic

This study aims to identify the effects of local tax, tax revenue sharing, special allocation fund, and capital expenditure on the regional finance independence in Indonesia’s local governments.  This study uses all districts/cities within the Central Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 161 samples were retrieved, resulting in a total of 175 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local tax, tax revenue sharing revenue, has a significant relationship on the regional finance independence in Indonesia’s local governments. While, allocational fund and capital expenditure does not have a relationship on the regional finance independence in Indonesia’s local governments.

scholarly journals Financial Performance of Local Governments in Indonesia

2019 ◽  
Vol 4 (6) ◽  
Author(s):  
Khoirul Aswar
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
National Audit ◽  
Audit Opinion ◽  
Financial Report ◽  
Local Revenue ◽  
The Republic

This study aims to identify the effects of local revenue, audit opinion, legislative size, and intergovernmental revenue towards the financial performance of Local Governments in Indonesia. This study uses all districts/cities within the island of Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 108 samples were retrieved, resulting in a total of 120 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local revenue, national audit board opinion, and legislative size has a significant relationship on the financial performance of local governments in Indonesia. However, Intergovernmental Revenue does not have a relationship on the financial performance of Local Governments in Indonesia.  

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR

2020 ◽  
Vol 2 (1) ◽  
pp. 113-126
Author(s):  
Putu Cita Ayu ◽  
Ni Putu Ayu Kusumawati
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Secondary Data ◽  
Data Sources ◽  
Financial Reports ◽  
Government Accounting

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

scholarly journals KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2017 ◽  
Vol 7 (2) ◽  
pp. 155
Author(s):  
Heni Tri Susilowati ◽  
A Heru Nuswanto ◽  
Sukimin
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Competent Authority ◽  
Secondary Data ◽  
Primary Data ◽  
Audit Report ◽  
Purposive Sampling ◽  
Report Result ◽  
Central Java ◽  
Financial Audit

<p>Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014</p><p align="center">Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan  audit  keuangan  pemerintah  provinsi  oleh  Badan  Pemeriksa  Keuangan  (BPK),</p><p align="center">mewajibkan  bagi  pemerintah  daerah  agar  melakukan  kegiatannya  berdasarkan  tugas  dan tanggung  jawab  dari  pejabat  yang  berwenang.  Dalam  penelitian  ini  akan  melihat  tentang</p><p align="center">kewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendala</p><p align="center">DPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuan</p><p align="center">sampelnya  adalah  <em>purposive  sampling</em>.  Data  yang  dipergunakan  adalah  data  primer  yang</p><p align="center">diperoleh  melalui wawancara didukung dengan  data sekunder,  kemudian  di  analisis  secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalam</p><p align="center">menerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaitu</p><p>terdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.</p><p><em>This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.</em></p>

scholarly journals Communication Models of Local Self-Government as a Subject of Modern Russian Policy (Based on Local Self-Government Bodies of the Republic of Tatarstan)

2021 ◽  
pp. 246-254
Author(s):  
Galina Morozova ◽  
◽  
Diana Fatikhova ◽  
Elmira Ziiatdinova ◽  
◽  
...  
Keyword(s):  
Social Media ◽  
Local Government ◽  
Public Relations ◽  
Russian Federation ◽  
Local Governments ◽  
Local Authorities ◽  
Symmetrical Model ◽  
The Russian Federation ◽  
The Republic ◽  
The Government

Introduction. The article presents the results of a study of communication in the system of local self-government of the Republic of Tatarstan as a subject of the Russian Federation conducted by the authors in November – December 2019. The study included a survey of representatives of regional media and press services of local authorities of the Republic of Tatarstan in order to determine the model of communication in the local government system and the role of PR-activities in the regulation of social interaction in the region. Methods and materials. The main method of studying was the method of expert survey. The authors developed a questionnaire, which was used during an interview with experts. When choosing an expert – a media representative for the interview – the authors took into account three factors: the rating of the represented media, the experience of the respondent in the regional media (at least five years) and the authority to make a key decision on the publication of the material. In order to identify the experts who are representatives of local self-government bodies, the authors of the article determined the following criteria: implementation of information and analytical activities in the structure of local self-government bodies, at least 5 years of experience as a head of a structural unit (public relations / media relations department) of local self-government bodies. Analysis. The analysis showed that the development of social media accelerates the process of establishing a two-way model of communication between the government and the public. Social media have become a full-fledged source of information both for the journalistic community and for the press services of local governments. Moreover, with the help of the content posted in posts on official accounts on social networks, local governments can attract residents of the municipal territory to participate in solving local issues. Constant monitoring, responding to comments, tracking negative content on social media are becoming everyday practices in the work of press services. Results. The results of the study indicate that over the past decade in the Russian Federation the necessary prerequisites have been formed for the formation of a bilateral symmetrical model of communication between local authorities and the population. This model is aimed at providing effective feedback that allows the local government to quickly respond to the aspirations and needs of the population, monitor their dynamics, constantly monitor the attitude and assessments of citizens of decisions made on the development of the city or region.

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