scholarly journals Performance of the Budget of the Regional Representative Council of Tanjungpinang City, Riau Island Province

2020 ◽  
Vol 2 (4) ◽  
pp. 627-633
Author(s):  
Muhammad Arif ◽  
Endang Larasati ◽  
Sri Suwitri

The shift of paradigm in the government system that prioritizes the application of the principles of good governance has also been implemented in Indonesia through Government Regulation No. 68/2010. One of the tasks of the legislature in order to increase the value of government effectiveness is the function of checks and balances. If this function is carried out properly by the legislature, then at least it can increase the effectiveness of the Indonesian government. In relation to budgeting, the budgeting process starts from the discussion of the General APBD Policy (KUA), discussion of the APBD draft submitted by the regional head, to the implementation and accountability of Regional Regulations concerning the APBD. In the context of good governance, the participation of the DPRD must be realized in every process of preparing the APBD by upholding fiduciary duties. The universal principles of good governance are very precisely applied in realizing the budgeting function. In the context of good governance, the participation of the DPRD must be realized in every process of preparing the APBD by upholding fiduciary duties. The universal principles of good governance are very precisely applied in realizing the budgeting function.

AdBispreneur ◽  
2018 ◽  
Vol 2 (3) ◽  
pp. 217
Author(s):  
Suryanto .

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system  ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci :  Basis akrual, basis kas, sistem akuntansi pemerintahan


Author(s):  
Charles Manga Fombad

One reason why dictatorships flourished in Africa until the 1990s was that constitutions concentrated excessive powers in presidents. The democratic revival of the 1990s led to the introduction of new or substantially revised constitutions in a number of countries that for the first time sought to promote constitutionalism, good governance, and respect for the rule of law. A key innovation was the introduction of provisions providing for separation of powers. However, in many cases the reintroduction of multipartyism did not lead to thorough constitutional reform, setting the scene for a subsequent struggle between opposition parties, civil society, and the government, over the rule of law. This reflects the complex politics of constitutionalism in Africa over the last 60 years. In this context, it is important to note that most of the constitutions introduced at independence had provided for some degree of separation of powers, but the provisions relating to this were often vaguely worded and quickly undermined. Despite this, the doctrine of separation of powers has a long history, and the abundant literature on it shows that there is no general agreement on what it means or what its contemporary relevance is. Of the three main models of separation of powers, the American one, which comes closest to a “pure” system of separation of powers, and the British, which involves an extensive fusion of powers, have influenced developments in anglophone Africa. The French model, which combines elements of the British and American models but in which the executive predominates over the other two branches, has influenced developments in all civilian jurisdictions in Africa, particularly those in francophone Africa. The common denominator among the models is the desire to prevent tyrannical and arbitrary government by separating powers but doing so in a manner that allows for limited interference through checks and balances on the principle that le pouvoir arrête le pouvoir. The combined Anglo-American (common law) and French (civil law) models received during the colonial period remain applicable today, but despite its adoption in the 1990s, the effectiveness of the doctrine of separation of powers in limiting governmental abuse has been curtailed by the excessive powers African presidents still enjoy and the control they exercise over dominant parties in legislatures. South Africa in its 1996 Constitution, followed by Kenya in 2010 and Zimbabwe in 2013, entrenched a number of hybrid institutions of accountability that have the potential not only to complement the checks and balances provided by the traditional triad but also to act where it is unable or unwilling to do so. The advent of these institutions has given the doctrine of separation of powers renewed potency and relevance in advancing Africa’s faltering constitutionalism project.


Author(s):  
Nunuk Febriananingsih

<p>Kebebasan informasi merupakan hak asasi yang fundamental. Pengalaman selama ini menunjukkan bahwa informasi lembaga pemerintah dan non pemerintah dianggap sulit dijangkau masyarakat. Permasalahan yang diangkat dalam tulisan ini adalah bagaimana kesiapan lembaga-lembaga pemerintah dalam mengimplementasikan UU KIP dalam upaya mewujudkan tata pemerintahan yang baik. Dengan menggunakan metode penelitian hukum normatif diketahui bahwa Undang-Undang Nomor 14 Tahun 2008 tentang Keterbukaan Informasi Publik memberi jaminan kepada masyarakat untuk mengakses informasi dari badan publik, meskipun lembaga pemerintah belum siap mengimplementasikan UU KIP. Hal ini terlihat dari belum tersedianya informasi terkait dengan urusan tata kepemerintahan seperti kebijakan publik dan pelayanan publik. Untuk itu Pemerintah perlu segera mengimplementasikan UU KIP sesuai dengan yang diamanatkan oleh PP Nomor 61 Tahun 2010 tentang pelaksanaan UU KIP.</p><p>Freedom of information is a fundamental human right. Past experience shows that information and non-governmental agencies are considered hard to reach communities. Issues raised in this paper is how the readiness of government agencies in implementing the law is in an effort to realize good governance. By using the method of normative legal research note that the Act No. 14 of 2008 concerning Freedom of Information gives assurance to the public to access information from public bodies, although the government agency implementing the law is not yet ready. This is evident from the unavailability of information relating to the affairs of governance such as public policy and public service. For the Government should immediately implement in accordance with the law is mandated by the Government Regulation Number 61 Year 2010 concerning the implementation of the law is.</p>


2019 ◽  
Vol 5 (1) ◽  
pp. 104-121
Author(s):  
Ahmad Syafii ◽  
Siti Qurrotul A’yuni

Indonesia is the biggest archipelago country in the world, the government has tried to prosper the people by issuing policies on regional autonomy. Regional autonomy in its development is widespread in all fields, one of them in education. Autonomy Education gained much support among the people, thus giving birth to Decentralization of Education, namely to give up government responsibility according to the needs and capabilities of each region. The effort has been regulated in Law Number 20 Year 2003 on National Education System supported by Government Regulation no. 55 of 2007. However, these efforts have not been fully realized, so that sometimes cause gap and prolonged criticism. Therefore we as a policy-bearer must prioritize the principle good governance in Decentralization of Education. The religious and religious education policies contained in Government Regulation No. 55 of 2007 are intended to help realize the goals of education in Indonesia, giving the right of autonomy in the form of decentralization of education to each school in each region to manage the institution. If the school is religious based, it is given the freedom to manage according to the teachings of the religion. But to realize this policy requires strong observers and willing to act, the principle of autonomy, flexibility, participatory and initiative can be used as a basis in realizing these goals as a whole.


Author(s):  
Mutia Riska Faridani ◽  
Roekhudin Roekhudin ◽  
Noval Adib

This study aims to examine the effect of professionalism, accountability, transparency, excellent service, participation, and rule of law on the regional financial performance of East Tanjung Jabung regency moderated by human resource knowledge. This research was conducted on 89 respondents in 28 OPDs of the Government of East Tanjung Jabung Regency. The data analysis method used SEM-PLS with the WarpPLS 7.0 application. The results of this study indicated that the principles of good governance which referred to Government Regulation Number 101 of 2000 concerning Education and Training for Civil Servant Positions that can positively affect the regional financial performance of East Tanjung Jabung Regency include professionalism, accountability, and participation. Meanwhile, the principles of transparency, excellent service, and rule of law have not been able to maximally affect the regional financial performance of East Tanjung Jabung Regency. Human resource knowledge as a moderating variable was able to strengthen several variables from the principles of good governance, namely human resource knowledge was able to strengthen the effect of professionalism, accountability, transparency, and excellent service. However, the result of research on human resource knowledge was also unable to moderate the effect of participation and rule of law on regional financial performance.


Author(s):  
Franciscus Xaverius Wartoyo ,

<p>Abstract<br />Government has the legal responsibilities in the implementation of national education system to carry out the mandate set out in Section 31 of the Constitution of the Republic of Indonesia 1945 related to the intellectual life of the nation. This is confirmed and applied by The Indonesian Government Regulation 47/2008 regarding compulsory education and Indonesian Government Regulations 48/2008 related to the funding education of elementary school (SD) to high school (SMP) free made by the government through the School Operational Assistance (BOS) to make the education system based on the national human values and justice according to Pancasila ad realize the human rights set out in the Constitution Indonesian 1945 Article28 c paragraph(1) and Article 28d paragraph (3) stated that every citizen has the right to obtain equal opportunities in government. The free primary education can not be realized in a fair and equitable for the presence of education autonomy, every area is not the same policies and management education in many schools that are not transparent even still many schools to collect funds for the reason given by the government budget for operational costs is not enough.In addition, the9-year basic education which should be free up to secondary education (high school) born by either the state of infrastructure, teachers’ salaries, electricity, telephone, computer, books, stationery without distinguishing between public and private schools.<br /><em>Keywords: national education, justice, humanity,Indonesian contitution 1945</em></p><p>Abstrak<br />Pemerintah memiliki tanggung jawab hukum dalam implementasi sistem pendidikan nasional sebagai amanah (mandat) dari Pasal 31 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 yakni hak mendapatkan pendidikan yang layak. Mandat tersebut diturunkan dalam Peraturan Pemerintah Nomor 47 Tahun 2008 tentang wajib belajar dan Peraturan Pemerintah Nomor 48/2008 tentang Pendanaan Pendidikan dari Sekolah Dasar ( SD ) hingga Sekolah Menengah ( SMP ) yang gratis ditanggung oleh pemerintah melalui Bantuan Operasional Sekolah ( BOS ) dalam rangka untuk menciptakan sistem pendidikan berdasarkan pada nilai-nilai kemanusiaan nasional dan keadilan dalam Pancasila, serta dalam rangka penegakan Hak Asasi Manusia berdasar Pasal 28C ayat (1) dan Pasal 28D ayat (3) dimana setiap warga negara memiliki kesempatan yang sama dalam pemerintahan. Pendidikan dasar gratis tidak dapat dicapai secara adil dan merata karena setiap daerah miliki kebijakan dan manajemen pendidikan yang berbeda, adanya ketidaktransparanan sekolah dalam mengelola dana, dan faktor alasan ketidakcukupan dana yang diberikan oleh pemerintah kepada sekolah. Pendidikan Dasar 9 (sembilan tahun) seharusnya gratis sampai pada Pendidikan Menengah Pertama (SMP) baik dalam hal infrastruktur pendidikan, honor guru, biaya listrik, telepon, pengadaan komputer, buku-buku tanpa ada pembedaan sekolah publik dan sekolah swasta.<br /><em>Kata kunci: Pendidikan Nasional, Keadilan, Kemanusiaan, UUD 1945</em></p>


2019 ◽  
Vol 4 (1) ◽  
pp. 138-157
Author(s):  
Sunarto Sunarto

Amendment of the 1945 Constitution brought significant shifting on the Indonesian government. Before amendment, the government was dominated by the enormous power of President (executive heavy). The amendment strengthens the DPR’s power realizing the checks and balances between DPR and President. The amendment of the 1945 Constitution also brought the purification of presidential system. These two things make the dynamics of relationship between the DPR and the President. In post amendments, the government is characterized by an increasing controlling function of DPR. But the combination of presidential system and the multi-party still brings problem related to government instability. Relationship between the DPR and the President was strongly influenced by the presence of opposition parties, which in the previous was regarded as “a taboo” in Indonesian democracy. On the other hand, the elected president also became a strong magnet to get the support of political parties in DPR. Therefore, certain parties that previously became the government’s opposition crossed and supported government. Thus, the presumption that the elected President would find difficulties in implementing his policies because of the lack of support in the DPR was not proven.


Lentera Hukum ◽  
2017 ◽  
Vol 4 (3) ◽  
pp. 164 ◽  
Author(s):  
Sadhu Bagas Suratno

The creation of policy is one of the prerogatives of a free and uninhibited (freies ermessen, or free discretion) government administrations. Although freies ermessen grants free authority to the government, within the framework of national the law said the government should still observe legislation and the Principles of Good Governance. However, at the implementation level, there are still many policies that which are difficult to put into effect due to ambiguous interpretation and conflicts of interest, thus resulting in legal uncertainty. Based on this, there needs to be an affirmation of the position taken by the Indonesian government regarding the contradictory relationship between written law and implementation, so as to ensure the appropriate application of the principles of freies ermessen. Keywords: Policy Rules, Freies Ermessen, Legislatin, Good Governance Principles


2019 ◽  
Vol 14 (5) ◽  
pp. 709-730 ◽  
Author(s):  
Indri Dwi Apriliyanti ◽  
Stein Oluf Kristiansen

Purpose The purpose of this paper is to illuminate the hidden process of collusion among power holders in state-owned enterprises (SOEs) in an emerging economy, which endures despite comprehensive reforms towards democracy and good governance. Why are mechanisms of checks and balances not functioning in the way they should? Design/methodology/approach The analysis is based on in-depth interviews with board members, executives, politicians, bureaucrats and representatives from auditing boards involved in the management of SOEs in Indonesia. Findings The findings reveal practices of collective conservatism, reciprocal opportunism and normalisation of corruption. The costs of getting into powerful positions are so high that conglomerate business owners gain control over the management of SOEs. The authors use the terms “wall-building and gatekeeping” to explain such cases. Research limitations/implications There is a continuous process of wall building and gatekeeping occurring among business oligarchs, bureaucrats and elected politicians in Indonesia. New entrants into the system are co-opted by the established elite. Practical implications This study shows collusion, rent-seeking and corruption among political and business elites as well as top officials in the government hinder good governance reforms in state-owned Indonesian enterprises. Social implications Collusion and illicit business practices in SOEs are clearly grounded on wall building and gatekeeping. Tackling this problem is a precondition for good governance and an improved legal and regulatory business environment in Indonesia. The ideal separation of powers and the checks and balances for good governance apparently need more than a democracy to break through. A further strengthening of the free press and critical academics will be one crucial contribution. Originality/value There is generally a lack of understanding of the context of corruption, such as the influence of institutional and organisational structures. The topic of corruption is also under-researched due to the difficulty of finding empire evidence. This paper contributes to explaining why new political and organisational structures, such as a democratically elected parliament and a particularly designed corruption eradication commission, are not able to hinder rent-seeking practices and illicit political business in state agencies.


2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Nalom Santun Sihombing ◽  
Dwi Rachmina ◽  
Ma’mun Sarma

A qualified opinion (WDP) on LKPD Tapanuli Tengah Regency has become the focus of attention of the government in revamping asset management. The low performance of local official asset Manager caused problems in fixed assets, namely non-compliance with relevant regulations, operational procedures that are less clearly understood, and administrative error in asset management. The purpose of this sudy were to 1) Describe the system of supervision and controlling of local asset management; 2) Analyze internal and external factors in the asset management dan 3) Formulate strategy for improving the performance of the apparatus asset managers. The method used was the determining factor SWOT IFE and EFE, obtained in the form of a matrix IE grand strategy and prioritized through a matrix of pairwise comparison (pairwise comparisons matrix). This study used 74 respondents from 51 SKPDs composed of heads of office and local official asset managers. The results showed that the highest weight was found in internal factors. For external factors are the central government regulation of governance of regional assets, and governance support in accordance with the rules of government policy in favor of asset management. The highest strategic priority was to increase support government policies, both national and local human resource development to improve the competence of local asset managers through training to facilitate the administration of the assets in accordance with the rules of governance.Key words: External Factor, Good Governance, Internal Factor, Priority strategy, Qualified Opinion  ABSTRAK Opini wajar dengan pengecualian (WDP) atas LKPD Tapanuli Tengah menjadi fokus perhatian pemerintah dalam pembenahan pengelolaan aset. Rendahnya kinerja pengelola aset menyebabkan permasalahan pada aset tetap yaitu ketidakpatuhan terhadap peraturan terkait, prosedur operasional yang kurang jelas dipahami, kesalahan administratif dalam pengelolaan aset. Tujuan penelitian adalah 1) Mendeskripsikan sistem pengawasan dan pengendalian pengelolaan aset daerah, 2) Menganalisis faktor internal dan external pengelolaan aset, 3) Merumuskan strategi peningkatan kinerja aparatur pengelola aset daerah. Metode yang digunakan adalah SWOT (IFE dan EFE), diperoleh grand strategi berupa matriks IE, dan di prioritaskan melalui matriks perbandingan berpasangan (Pairwise comparisons matrix). Sampel penelitian ini terdiri dari 74 responden dari 51 SKPD terdiri dari pejabat dan pengelola aset. Berdasarkan hasil penelitian diperoleh bobot tertinggi pada faktor internal. Untuk faktor eksternal, peraturan pemerintah pusat tentang tata kelola aset daerah, untuk mempermudah tata kelola sesuai dengan aturan kebijakan pemerintah dalam mendukung Pengelolaan Aset. Prioritas strategi tertinggi adalah Meningkatkan dukungan kebijakan pemerintah, baik pusat dan daerah dalam pengembangan SDM dan peningkatan kompetensi pengelola aset daerah melalui pelatihan penatausahaan aset untuk mempermudah tata kelola sesuai dengan aturan.Kata kunci: Faktor Eksternal, Good Governance, Strategi Intensif, Faktor Internal, Strategi Terintegrasi


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