scholarly journals KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

scholarly journals Financial management: The impact of performance indicators on the organizational profitability

2015 ◽  
Vol 13 (1) ◽  
pp. 84-96
Author(s):  
Hayat M. Awan ◽  
M. Ishaq Bhatti ◽  
Zahid Razaq
Keyword(s):  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
Business Performance ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Supportive Culture ◽  
Single List ◽  
Reliability Performance ◽  
The Impact

This paper investigates the financial management performance involved in increasing the firms’ profitability. It contributes to a single list of performance indicators which never existed in the literature empirically with reference to third world countries, like Pakistan. Stratified random sampling technique was used to select a sample of 200 manufacturing firms with process performance management system (PPMS) criteria to check the impact of performance indicators on the overall business performance index using ROE, ROA. The results of AHP analysis show that the “Supportive Culture” and “PPMS facilitate the competitive advantage” are the major facilitators for those organizations who have implemented the PPMS whereas firms without implementation of PPMS have major inhibitors as “ Non supportive culture” and ”Have another Performance System”. And the Measuring financial performance, Quality performance, Delivery reliability performance, customer satisfaction performance and employees satisfaction lead to increase in the organizational Profitability. This study will be helpful to the top management of the organizations from manufacturing sector regarding the implementing decision of the PPMS. The organization can choose the best indicators used by firms in order to achieve the overall excellence.

scholarly journals Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Arnaldi Arnaldi ◽  
Irdha Yusra
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Financial Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Regional Finance ◽  
Management Board ◽  
Study Approach ◽  
Regional Budget

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget  Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization,  Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and,  Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

scholarly journals ANALISIS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN MALALAYANG

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Anastasia Graisa Enga ◽  
Lintje Kalangi ◽  
Jessy D.L Warongan
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Urban Land ◽  
Plantation Forestry ◽  
Regional Income ◽  
Collection Process ◽  
Rural And Urban ◽  
The Government ◽  
Met Expectations ◽  
Descriptive Qualitative

Rural and Urban Land and Building Tax is a tax on land and/or buildings owned, controlled, and/or utilized by individuals or entities, except areas used for plantation, forestry and mining business activities. Management of land and building taxes is handed over to regional governments since the enactment of law number 28 of 2009 concerning regional taxes and regional levies.Toimprove the accountability of regional financial management, especially from UN revenues, no later than January 1, 2014.PBB-P2 transfer is expected to increase regional own-source revenues (PAD) and at the same time improve the structure of the regional income and expenditure budget (APBD). The purpose of this study was to find out and analyze the process of collecting rural and urban land and building tax (PBB-P2) in Malalayang District. The type of research conducted is descriptive qualitative research.The results showed that the PBB-P2 collection process in Malalayang District in general had gone well although there were still some obstacles, such as the lack of awareness in paying PBB-P2 by taxpayers domiciled outside the region but having tax objects in the region, lack of available availability in PBB-P2 collection, different economic levels, also the absence of sanctions imposed by the government on taxpayers in paying taxes and lack of socialization from the local government. So that causes the target to be achieved has not met expectations in accordance with existing provisions.

scholarly journals STRATEGI PENINGKATKAN PENERIMAAN RETRIBUSI PELAYANAN PASAR KOTA SERANG

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Aradea Chandra ◽  
Ernan Rustiadi ◽  
Himawan Hariyoga
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Analytical Hierarchy Process ◽  
Primary Data ◽  
Regional Autonomy ◽  
Purposive Sampling ◽  
Regional Finance ◽  
Local Revenue ◽  
Hierarchy Process ◽  
Descriptive Statistical Analysis

ABSTRACTThe era of regional autonomy requires every region to have independence in managing its regional finance in order to increase its local revenue. Market retribution is a type of retribution that can be potentially used as a source of local revenue. Serang city is one of the cities that become a merchant destination for traders from other regions due to its rapid economic development. The aim of this study is to analyze the performance of market retribution, to analyze the perception of merchants in accordance with the implementation of collection policy and to formulate the strategy to increase market retribution receipts. The primary data was obtained from interviews with the merchants and pertinent institution official that were chosen purposively (purposive sampling). Various analytical methods which were specifically implemented in order to achieve the purpose of the study are as follow: analysis of local government financial performance, descriptive statistical analysis, and analytical hierarchy process. The result of the analysis suggests that: (1) in general the performance of market retribution of Serang city in the period of 2009 to 2015 is less well; (2) according to the perception of the merchants, the endeavor of the implementation of market service retribution is running quite well; and (3) the first priority of the strategy which can be implemented in improving market retribution is the issuance of technical guidelines concerning to the attainment of market retribution collection.    Key Words: Market Retribution, Local Government Financial Performance, Strategy to Increase of Retribution Revenue, Serang City ABSTRAKEra otonomi daerah mengharuskan setiap daerah memiliki kemandirian dalam mengelola keuangan daerahnya untuk meningkatkan pendapatan asli daerahnya. Retribusi pelayanan pasar merupakan salah satu jenis retribusi yang potensial sebagai sumber pendapatan asli daerah. Kota Serang menjadi salah satu tujuan pedagang dari daerah lain untuk menjual dagangannya karena perkembangan perekonomian yang pesat. Penelitian ini bertujuan untuk: mengukur kinerja retribusi pelayanan pasar, menganalisis persepsi pedagang terhadap pelaksanaan pemungutan dan merumuskan strategi meningkatkan penerimaan retribusi pelayanan pasar. Data primer diperoleh dari wawancara dengan responden pedagang dan pejabat instansi terkait dipilih secara sengaja (purposive sampling). Metode analisis yang digunakan untuk masing-masing tujuan adalah: analisis kinerja keuangan daerah, analisis statistika deskriptif, dan proses hirarki analitik (analytical hierarchy process). Hasil dari masing-masing analisis menunjukkan bahwa: (1) secara umum kinerja retribusi pelayanan pasar Kota Serang tahun 2009 hingga 2015 kurang baik; (2) berdasarkan persepsi pedagang, upaya pelaksanaan pemungutan retribusi pelayanan pasar sudah berjalan cukup baik; dan (3) strategi prioritas pertama yang dapat diimplementasikan dalam peningkatan penerimaan retribusi pelayanan pasar adalah penerbitan petunjuk teknis pelaksanaan pemungutan retribusi pelayanan pasar.Kata Kunci: Retribusi Pelayanan Pasar, Kinerja Keuangan Pemerintah Daerah, Strategi Peningkatan Penerimaan Retribusi, Kota Serang

scholarly journals Assessment of Selected Municipalities’ Performance of Citizen-Centric Investment Planning, and Support for Youth Programming in Kosovo

SEEU Review ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. 87-103
Author(s):  
Florentina Hajdari-Hajra ◽  
Artan Binaku
Keyword(s):  
Local Government ◽  
Capacity Building ◽  
Performance Management ◽  
Financial Management ◽  
Municipal Services ◽  
Youth Services ◽  
Investment Planning ◽  
Government Administration ◽  
Provision Of Services ◽  
Performance Report

Abstract This paper aims to assess selected municipalities’ performance of citizen-centric investment planning, governance and transparency, financial management, and support for youth programming in Kosovo. In completing this assessment, the Municipal Performance Management System of the Ministry of Local Government Administration (MLGA) in Kosovo was utilized. Selected municipalities are based on the Municipal Performance Report of 2019. Eight from Albanian majority municipalities in the top ranking, and two municipalities with higher scores from minority municipalities. The paper aims to highlight three critical local government issues in ten selected municipalities: 1) The way of governing municipalities assessed according to the applicable legislation and 2) The provision of services in terms of quantity and quality, when possible and 3) Youth-oriented capacity building for municipal staff for better youth services (Ministry of Local Government Administration, 2019). The paper will produce findings on capacity building needs and support needed on youth and citizen-centric investment and capacity building needs. A non-exhaustive list of needed capacities is produced, while the findings from the evaluation will be used to develop a capacity-building manual for municipal staff on youth-oriented municipal services.

scholarly journals ADMINISTRASI KEUANGAN

2019 ◽  
Author(s):  
Meri Kurnia Sari
Keyword(s):  
Local Government ◽  
Regional Government ◽  
Regional Income ◽  
Regional Finance ◽  
Government Organizations ◽  
Equity Funds ◽  
Definition Of

Regional income is all money received through the regional general cash account by adding equity funds that are entitled to the region in one budget year that does not need to be paid back by the region. Regional income is detailed in the affairs of local government, organizations, groups, types, objects and details of revenue objects. The definition of regional finance as contained in the explanation of article 156 paragraph 1 of Law Number 32 of 2004 concerning Regional Government .

scholarly journals PENGARUH PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN PADA KOTA-KOTA YANG ADA DI PROVINSI SULAWESI UTARA

2019 ◽  
Vol 20 (01) ◽  
Author(s):  
Meilany S.D Liow ◽  
Paulus Kindangen ◽  
Daisy S.M. Engka
Keyword(s):  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Professional Staff ◽  
Management Effectiveness ◽  
Analysis Techniques ◽  
Regional Finance ◽  
North Sulawesi ◽  
Effectiveness And Efficiency ◽  
Management Capabilities

ABSTRAK Kinerja pengelolaan keuangan sendiri tak bisa lepas dari cara pengelolaan keuangan itu sendiri, pengelolaan keuangan yang baik tentu akan dapat memaksimalkan kemampuan keuangan yang dimiliki untuk melaksanakan program-program maupun permasalahan yang menjadi prioritas pemerintah daerah masing-masing. Tentu dalam mengelola keuangan daerah yang dimiliki diperlukan tenaga-tenaga profesional dalam bentuk sumber daya manusia yang unggul dan mumpuni serta sistem informasi yang baik, untuk menciptakan kemampuan pengelolaan yang dapat diandalkan. Tentu dalam melaksanakan pengelolaan keuangan yang profesional serta menciptakan kinerja keuangan yang baik maka juga diperlukan pengendalian internal didalam menghadapi berbagai permasalahan yang dihadapi perangkat daerah dalam melaksanakan tugasnya masing-masing.Tujuan penelitian ini adalah untuk Untuk mengetahui pengaruh pengelolaan keuangan yang diukur dengan rasio efektifitas dan efisiensi terhadap kinerja keuangan pada kota-kota yang ada di Provinsi Sulawesi Utara. Jenis penelitian ini adalah jenis penelitian asosiatif dengan Teknik analisis data regresi linier berganda. Hasil penelitian menunjukkan bahwa pengelolaan keuangan yang diukur dengan Rasio Efektifitas dan Efisiensi secara simultan berpengaruh signifikan terhadap kinerja keuangan, pengelolaan keuangan yang diukur dengan Rasio Efektifitas berpengaruh positif tetapi tidak signifikan terhadap kinerja keuangan dan pengelolaan keuangan yang diukur dengan Rasio Efisiensi berpengaruh potitif dan signifikan terhadap kinerja keuangan. Kata kunci: pengelolaan keuangan, efektifitas, efisiensi, kinerja keuangan ABSTRACT Financial management performance itself cannot be separated from the way of financial management itself, good financial management will certainly be able to maximize the financial capacity that is owned to implement programs and problems that are the priority of each local government. Of course, in managing regional finance, it is needed professional staff in the form of superior and capable human resources and a good information system, to create reliable management capabilities. Of course, in carrying out professional financial management and creating good financial performance, internal control is also needed in dealing with various problems faced by regional officials in carrying out their respective duties. The purpose of this study is to determine the effect of financial management as measured by the ratio of effectiveness and efficiency to financial performance in cities in North Sulawesi Province. This type of research is an associative type of research with multiple linear regression data analysis techniques. The results showed that financial management measured by Effectiveness and Efficiency Ratios simultaneously had a significant effect on financial performance, financial management as measured by the Effectiveness Ratio had a positive but not significant effect on financial performance and financial management as measured by Efficiency Ratios had a positive and significant effect on performance finance. Keywords: financial management, effectiveness, efficiency, financial performance

Task-based budget as a method of local government financial management

2021 ◽  
Vol 28 (2) ◽  
pp. 40-49
Author(s):  
Jacek Stasiak
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Performance Indicators ◽  
Financial Management ◽  
Central Government ◽  
New Method ◽  
Government Budget ◽  
Finance Management

The aim of this article is to present task-based budgeting as a new method of public finance management: from the central budget to the budgets of the lowest level. Particular attention was paid to the aims and objectives of the budget, as well as to its performance indicators. The publication is theoretical in nature and deals with the analysis of targeted budgeting with regard to public finance, especially in the context of the central government budget.

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