EFEKTIVITAS PENGELOLAAN ANGGARAN PADA KEPOLISIAN RESORT MAMASA

mencapai efektifitas jalannya organisasinya. Penelitian ini dilakukan di Kepolisian Resor Mamasa. Tujuan dari penelitian ini dilakukan adalah untuk mengetahui: 1) sistem penggunaan anggaran pada Polres Mamasa; 2) Sistem evaluasi penggunaan anggaran pada Polres Mamasa; dan 3) Hambatan-hambatan yang dialami dalam proses pengelolaan anggaran di Polres Mamasa. Pendekatan dalam penelitian ini menggunakan diskriptif kualitatif untuk menggambarkan dan menjelaskan fenomena yang terjadi. Teknik pengumpulan data dilakukan melalui wawancara mendalam, studi kepustakaan dan observasi. Hasil penelitian menunjukkan bahwa 1) sistem penggunaan anggaran di Polres sudah dijalankan sesuai dengan prosedur yang ada berdasarkan kepada peraturan perundang-undangan yang berlaku. Anggaran di Polres Mamasa setiap tahunnya dibuat dalam perencanaan dalam bentuk Rencana Kerja (Renja) Polres Mamasa. Dalam Renja ini memuat tentang rencana pengalokasian anggaran di Polres Mamasa yaitu untuk belanja langsung dan belanja tidak langsung. Proses pengalokasian dilakuakn setiap bulan kepada pegawai dan dilakukan secara periodic untuk kegiatan pembiayaan dalam bentuk fisik seperti pengadaan barang, dll. 2) Sistem Evaluasi Penggunaan Anggaran Belanja Pegawai di Polres Mamasa dilakukan oleh lembaga pengawas internal dalam hal ini dilakukan oleh inspektorat jendral dari kementrian negara, Bappenas dan juga Polda melalui Mabes Polri untuk masing-masing satuan kerja (Satker). Upaya yang selalu dilakukan selama ini dalam hal menutupi defisit anggaran di Polres Mamasa melalui anggaran kontingensi. Anggaran kontingensi adalah anggaran yang bersal dari Polres yang surplus penggunaan anggarannya yang kemudian dikumpulkan oleh Polda kemudian di distribusikan kepada Polres yang mengalami defisit anggaran tersebut. 2) Hambatan dalam Pengelolaan Anggaran di Polres Mamasa diakibatkan oleh sistem pengalokasian anggaran yang didasarkan pada kebutuhan pegawai secara kelembagaan. Pada Polres Mamasa ada tiga hal menjadi masalah utama yang menghambat proses pengelolaan keuangannya. Ketiga hal tersebut adalah sistem mutasi pegawai yag dilakukan setiap tahun, kenaikan pangkat pegawai setiap tahun dan perubahan status anggota Polres dari sebelumnya belum menikah kemudian menjadi berkeluarga. Budget management in a Resort Police is a need and a necessity that is done in order to achieve the effectiveness of the organization. This research was conducted at Mamasa Regional Police Station. The aims of this study conducted are to study: 1) the system for using the personnel expenditure budget at Mamasa Regional Police Station; 2) the evaluation system for the use of personnel expenditure budget at Mamasa Regional Police Station; and 3) constraints experienced in the budget management process at Mamasa Regional Police Station. The discussion in this study uses descriptive qualitative to see and explain the phenomena that occur. Data collection techniques are done through in-depth interviews, literature study and observation. The results showed that 1) the system for using the budget in the Polres was in accordance with existing procedures in the applicable laws and regulations. The budget at Mamasa Regional Police Station is made annually in planning in the form of Mamasa Regional Police Work Plan (Renja). In this Renja, the planned budget expenditure at Mamasa Regional Police Station is for direct and indirect spending. The allocation process is carried out every month for employees and is carried out periodically for physical financing activities such as procurement of goods, etc. 2) Evaluation System for Employee Spending in Mamasa Regional Police Station is conducted by an internal supervisory agency in this case carried out by the inspectorate general of the state ministry, Bappenas, and also the Province Regional Police through the National Police Headquarters for each work unit (Satker). Efforts have always been made so far in terms of budget spending at Mamasa Regional Police Station through contingency budgeting. Contingency budgets originating from the Polres whose excess budget is used which are then collected by the Regional Police and then distributed to the Polres who issue the budget. 2) Obstacles in Budget Management in Mamasa Regional Police Station are caused by a budget allocation system that suits the needs of employees with safety. At Mamasa Regional Police Station there are three main problems that hinder its financial management process. These three things are the employee mutation system which is carried out every year, the promotion of employee ranks every year and the change in status of members of the Polres from being previously unmarried to being married.

The Effect of Government Expenditure on Economic Growth in Indonesia

This study aims to examine and analyze the effect of economic growth classified as personnel expenditure, material expenditure, capital expenditure, interest payments, subsidies and social expenditure in Indonesia. The data in this study are time series data from 2005 to 2019. The hypothesis test uses the multiple linear regression method with SPSS 26. The results of testing government expenditure variables during the period 2005 to 2019 shows that components of central government expenditure include personnel, material, capital, interest payments, subsidies and social expenditure have a significant effect simultaneously on economic growth. There is a significant positive effect on the relationship between the variable personnel expenditure and material expenditure on economic growth. There is a significant negative effect on the relationship between the variable capital expenditure on economic growth. The other three variables, which include debt interest payments, subsidies and social expenditure, do not have a significant effect on economic growth.

Courts of accounts divergent methodologies and its impacts on personnel expenditure rules

Resumo O presente artigo expõe as divergências entre as metodologias adotadas pelos Tribunais de Contas e as apresentadas no Manual de Demonstrativos Fiscais (MDF), elaborado pela Secretaria do Tesouro Nacional (STN), para o cálculo das despesas com pessoal, segundo a Lei Complementar no 101, de 4 de maio de 2000, ou Lei de Responsabilidade Fiscal (LRF). Avalia-se, portanto, como as divergências metodológicas influenciam no cumprimento dos limites das despesas com pessoal dos próprios Tribunais de Contas, a partir dos Relatórios de Gestão Fiscal (RGFs) referentes aos terceiros quadrimestres dos anos de 2016 a 2018, comparando com o disposto no MDF e com as informações inseridas no Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro (Siconfi). Demonstrar-se-á que alguns Tribunais de Contas ultrapassariam os limites de despesa com pessoal se fosse adotada a metodologia do MDF, o que indica a necessidade de convergência de regras para evitar que a contabilidade criativa de alguns órgãos de controle externo contribua para o desequilíbrio fiscal do ente federativo.

Balance between Budget and Fiscal Policy: Empirical Evidence in South Sumatra Province

Introduction. Current budget balance is one problem encountered by the government which aims are to make a country/region prosperous, fiscal policy is one of the government’s efforts to regulate budget balance. In the case of balance budget and personnel expenditure, many governments have not been able to implement fiscal policies properly so that budget imbalances often occur. This research was conducted to determine how the balance of the budget and its relationship with fiscal policy in South Sumatra Province cause in each district/city has a unique area so that inequality often occurs. The data used in this study are secondary data from the Central Bureau of Statistics and the Directorate General of Taxes and Finance. The data analysis method which was seduced was panel data regression. The results of this study are expected to be a reference material for further research and government considerations in planning budget expenditures in South Sumatra Province. Purpose. This study analyzes fiscal expenditure which includes balance funds and personnel expenditure and economic growth in budget balance in South Sumatra Province in 2009 – 2018. Results. The results of this study indicate that (1) the balance funds and personnel expenditure have a positive effect on budget imbalances in the Regency/City of South Sumatra Province, but the effect of the balance funds is not significant, (2) economic growth has a negative and significant effect on budget imbalances in South Sumatra Province. Conclusion. Based on the regression results of the balance fund variable, personnel expenditure and economic growth are the determining variables for the balance of the budget in South Sumatra Province because it is seen from the R Square value of 72.8 percent and the greatest influence of fiscal policy in determining the balance of a budget is personnel expenditure. The implications of the research results can be a strategy to regulate the balance of the budget in each district/city South Sumatra Province. In addition, by regulating sound fiscal policy by the government, we hope it can reduce the budget deficit and create budget balance.

Relação do índice de gastos com pessoal e a crise fiscal do estado do Rio de Janeiroum estudo comparativo interestadual

Este estudo tem como objetivo avaliar o índice de gastos com pessoal dos estados e do Distrito Federal no período de 2000 a 2015 a partir do Estado do Rio de Janeiro, após o início da crise subprime, em 2008. A metodologia empregada foi o modelo econométrico de Diferença em Diferença com Ajuste de Poligonais. Os resultados demonstraram que todos estados aumentaram seus índices de gastos com pessoal após o ano de 2008. Todavia, o índice do Estado do Rio de Janeiro superou, comparativamente, aos demais estados da Confederação, após o início da crise subprime, em 2008. ABSTRACT The objective of this study is to evaluate the personnel expenditure of the states and the Federal District between 2000 to 2015 from the State of Rio de Janeiro after the start of the subprime crisis in 2008. The methodology used was the econometric model of Difference in Difference with Polygonal Adjustment. The results showed that all states increased their personnel expenses after 2008. However, the Rio de Janeiro state index surpassed compared to the other states of the Confederation e o Federal District, after the start of the subprime crisis in 2008. Keywords: Subprime Crisis; State Finances; Index of Personnel Expenses; Rio de Janeiro;

ANALISIS BELANJA MODAL DAN BELANJA PEGAWAI TERHADAP PENINGKATAN EKONOMI SEKTOR JASA (STUDI KASUS KOTA MANADO 2007-2013

ABSTRACT Pembangunan ekonomi di daerah saat ini sudah semakin terbuka lebar dengan lahirnya kebijakan-kebijakan pemerintah yang lebih berpihak ke daerah dalam konteks otonomi daerah, tapi bukan hanya dituntut untuk bisa berotonomi secara kewenangan pemerintah daerah juga dituntut untuk bisa berotonomi dalam hal keuangan untuk itu perencanaan yang matang perlu dilakukan. Komponen belanja investasi/belanja langsung pemerintah dalam bentuk belanja modal dan belanja pegawai merupakan salah satu penggenjot roda perekonomian. Manado sebagai ibukota Sulawesi Utara (Sulut) merupakan kota yang mengandalkan sector jasa guna mendongkrat perekonomiannya. Dalam penelitian ini digunakan alat analisis Ordinary Least Square (OLS) untuk mengetahui seberapa besar pengaruh belanja modal dan belanja pegawai terhadap peningkatan ekonomi sector jasa. Dari hasil pengujian didapati angka R square sebesar 73,0 yang artinya pengaruh belanja modal dan belanja pegawai terhadap pertumbuhan ekonomi sector jasa adalah 73 persen sedangkan sisanya sebesar 27 persen dipengaruhi oleh variable lain yang ada di luar penelitian.Hal ini menunjukan bahwa peran pemerintah melalui komponen pengeluarannya sangat berpengaruh terhadap peningkatan sector jasa yang merupakan salah satu sector unggulan,untuk itu perhatian serius melalui perencanaan dan pengalokasian belanja perlu untuk diberi perhatian lebih dari pemerintah. Kata kunci : Belanja Modal, Belanja Pegawai, Otonomi, Sektor Jasa Abstract Economic development in the region is now more wide open with the birth of government policies that favor to the region in the context of regional autonomy, but not only required to be autonomous as local authorities are also required to be autonomous in financial terms for the careful planning necessary. Investment expenditure component / direct government spending in the form of capital expenditures and personnel expenditures is one Boost the economy. As the North Sulawesi capital of Manado (Sulawesi) is a city that relies on the services sector in order to mendongkrat economy. This study used an analytical tool Ordinary Least Square (OLS) to determine how much influence capital expenditure and personnel expenditure towards economic improvement services sector. From the test results found to figures R square of 73.0, which means the effect of capital expenditure and personnel expenditure to economic growth service sector is 73 per cent while the remaining 27 percent influenced by other variables that are outside penelitian.Hal shows that the role of government through component spending is very influential on the increase in the services sector is one of the seed sector, to the serious attention through planning and allocation of expenditure need to be given more attention from the government. Keywords: capital expenditures, personnel expenditures, Autonomy, Service Sector

EFFECTIVENESS OF REGIONAL FISCAL POLICY FOR INFLATION CONTROL IN SERANG CITY

ABSTRAK Penelitian ini bertujuan untuk menganalisis efektivitas kebijakan fiskal daerah yang ditinjau berdasarkan belanja pegawai, belanja barang, dan penerimaan pajak daerah dalam pengendalian inflasi di Kota Serang. Penelitian ini menggunakan analisis regresi linier berganda. Hasil estimasi menunjukkan bahwa belanja pegawai dan belanja barang secara signifikan berpengaruh postif terhadap inflasi sedangkan penerimaan pajak daerah secara signifikan berpengaruh negatif terhadap inflasi. Dengan demikian, pengendalian inflasi di Kota Serang dapat dilakukan dengan pengendalian terhadap pengeluaran pemerintah daerah khususnya belanja pegawai dan belanja barang serta penerimaan pajak daerah. Kata kunci: belanja barang, belanja pegawai, inflasi, kebijakan fiskal daerah, penerimaan pajak daerah ABSTRACT This study aims to analyze the effectiveness of regional fiscal policy based on personnel expenditure, goods expenditure, and local taxes revenue to control inflation in Serang City. This study uses multiple regression analysis. The result of estimation shows that personnel expenditure and goods expenditure significantly give positive influence to inflation while local taxes revenue significantly give negative influence to inflation. So, The Control of Inflation in Serang City can be done by controlling of local government expenditure especially personnel expenditure and goods expenditure and local government revenue. Keyword: goods expenditure, inflation, local fiscal policy, local taxes revenue, personnel expenditure

Effect of Capital Expenditure and Personnel Expenditure on Regional Economic Growth: Empirical evidence from Western Indonesia

This study aims to analyze the effect of capital expenditure and personnel expenditure on regional economic growth in western Indonesia. The data used is a panel data of 10 provinces during the period 2008-2015. The econometric models used to analyze the functional relationship of these variables consisted of the fixed effect method of panel regression, and the Granger causality test. The study found that capital expenditure has a positive but not significant effect on regional economic growth. Conversely, personnel expenditure has a positive and significant effect. Granger causality test results indicate a one-way causality from personnel expenditure and capital expenditure to economic growth and from personnel expenditure to capital expenditure.Keywords: Economic Growth, Capital Expenditure, Personnel Expenditure, Panel Regression and Granger causality test

ANALISIS PELAKSANAAN SISTEM AKUNTANSI PENGELUARAN KAS BELANJA MODAL DAN BELANJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

Capital expenditure and personnel expenditure is one aspect that influences the government in planning the program and influential in decision making. Therefore, accounting for capital expenditures and personnel expenditures is a resource component deemed critical to meeting accountability requirements in accordance with the provisions. This study aims to determine whether the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with applicable rules. The analytical method used is descriptive method. The result showed that the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with the applicable Regulation of the Minister of the Interior Number 64 of 2013 regarding the Implementation of Accrual Based Government Accounting Standards. However, there are still technical errors that occur constraints in the implementation.Keywords: Cash Expenditures, Capital Expenditures, Personnel Expenditures

PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all government region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues.