The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

Strategic Management Capabilities in Child Identity Card (Kartu Identitas Anak) Program in Civil Registry Service Office of Depok City

This article aims to analyze the strategic management capabilities of Population and Civil Registry Service Agency/PCRSA (Dinas Kependudukan dan Catatan Sipil/Dukcapil) of Depok City in administering the Child Identity Card/CIC National Program. Considering the scope and the high level of complexity, the Ministry of Home Affairs/MoHA picked several local governments as pilot project, and one of them is the Depok Government. This selection is inseparable from the Depok City priority program, namely Child Friendly City which has been launched one year before the CIC Program was started by MoHA in 2017. However, the CIC program could not meet the target set. To analyze these problems, this article employs the strategic management capabilities dimension. By using PCRSA of Depok City as the case study, this article explains the presence of the following strategic management capabilities: (a) the ability to manage authority indicates that the hierarchical based authority practice is not based on development of ideas and knowledge; (b) integration of system and structure is not yet achieved thoroughly across organizations of Depok City Government, instead, it is limited to PCRSA; (c) networking between PCRSA and private sector tend to be passive and is not built upon common goals and exchange of resources between actora; and (d) changes in ideas and strategic plans are still sporadic mainly due to COVID-19 pandemic, even though the need for change has appeared before the pandemic, such as the application of electronic-based services.

Implementation of Government Performance Accountability System (SAKIP) in Indonesian Local Government (Case of Regional Development Planning Board of Sukabumi Regency)

The use of performance measurement system in the public sector (PMS) has become a panacea in addressing an inefficient bureaucracy that fails to meet the citizen satisfaction by its lethargic service delivery. It has introduced a way for public managers to better generate outcome policy into a concrete-measurable actions. While many countries already demonstrates the benefit of using the system, Indonesia remain struggle in implementing the ideal of performance management particularly in the context of local government that usually lacking of adequate capacity and sources. Despite the continuous support by central government, the diverse of socio-environmental context hinder local government to fully implements of SAKIP. This paper sought to portray the implementation and challenges that is faced by one local government agencies in Sukabumi, West Java Indonesia in implementing Indonesian public performance management system (SAKIP). This paper is using qualitative approach by conducting structured interview to key informants. The results showed that organizational variables have been able to accommodate the implementation of SAKIP policy through units formed specifically in organizational structure and governance regulations, organizational interpretation variables are still necessary to improve the dissemination of policy information to all levels of employees, application variables where the implementation of policies are still experiencing constraints, especially in planning and evaluation, as well as a lack of specific strategies in improving organizational performance. This paper reinforces the results of previous studies related with performance management system in Indonesian local government that its implementation has not been yet showing their best result.

The Impact of Remuneration Policy on Increasing Lecturer’s Motivation and Performance at Padjadjaran University

The remuneration policy in the higher education institution is a manifestation of the responsibility of the management leadership in providing awards in the form of additional income with the aim of improving the performance of lecturers. The reform of the lecturer salary payment system became effective in the 2015. This paper attempts to examine the impact of remuneration policies on the motivation and performance of lecturers. This study aims to analyze the positive impact of remuneration policies in an effort to increase the motivation and performance of Padjadjaran University lecturers. This research uses descriptive qualitative method. Research data collection is done through in-depth interview techniques and literature study. Informants in this research are Padjadjaran University management leaders and staffs and Padjadjaran University lecturers. This study uses a three-step data analysis technique, which consists of the process of reducing research data, displaying data and drawing conclusions. The conclusion from this research is that the remuneration policy has a significant impact on efforts to increase the motivation and performance of Padjadjaran University lecturers, with the fulfillment of both intrinsic and extrinsic factors which have a main role in efforts to increase the motivation of lecturers to always try to improve their performance.

Dynamic Governance Capabilities in Regional Budget Policy Formulation to Create Agile Bureaucracy During Covid-19

This pandemic period is the most difficult period for local governments, especially the pandemic has been going on for almost one fiscal year. The sudden arrival of the pandemic has forced the government to do budget refocusing. This study specifically wants to describe the dynamic governance capabilities of local governments in formulating regional budget policies during the pandemic or after the Covid-19 outbreak ends, so that in the future fiscal year, agile bureaucracy will be built in the regions. Another objective of this study is to describe the fundamental problems that occur in the budget formulation process and offer guidance related to how to solve problems in the budget preparation cycle for the 2021 fiscal year. The focus of the study is on the process of making budgeting policies in the regions, not on fiscal policies. This study uses a qualitative descriptive method, with data sources entirely obtained through secondary sources, so that this study can be called a literature research. The results of this study found that within the framework of thinking a head, local governments must be able to applicate using existing budgetary flexibility and exceptional spending procedures to fund first, so that the programs and activities to be carried out can be more flexible. Another thing that was found was the accelerating revision of regional finance regulation to secure a budget for the response through. During this pandemic, local governments continue to carry out planned programs and activities, so that regional budget absorption can be achieved and the economic life of the community can continue to develop.

Organizational Capacity of Cianjur Main Rice Seeds Development

The increasing number of people causes the need for food to increase so that the need for seed development so that food availability can be fulfilled this can be seen through the organizational capacity, especially in Cianjur, West Java, where this location is one of the areas in Indonesia that is used in efforts to develop parental rice seeds. The purpose of this research was to determine and analyze how the organizational capacity of developing Cianjur rice seeds was. The theory used in this research is Horton's theory of organizational capacity. This research uses qualitative research methods and is described descriptively. The results showed that the organizational capacity of the Cianjur Parental rice seed development organization still had problems such as limited resources, technology and budget, causing the program to be implemented could not be used optimally.

Supervision the Management of Holding Company Gowa Mandiri in Gowa Regency, South Sulawesi Province

The objective of this research aimed to study and analyze the main problem, the root cause of the problem, the conceptual model of control and designing the action plan for the transformation of the municipally-owned corporations (MOC) at PD Holding Company Gowa Mandiri with research period from 2013 to 2018. This research utilize qualitative analysis using Soft System Thinking (SST) approach and Soft System Methodology (SSM) method. The primary data gathered from the interview and focus group discussion with focal points. I find two main problems in the MOC which is the lack of Good Corporate Governance (GCG) and interventions from the local government. There are also 11 root causes of the main problem. I suggest that MOC need a strengthened regulation on GCG and enhancing the paradigm of the local government to view MOC as a strategic organization so as to improve the policy making process of the MOC.

Village (Gampong) Owned Enterprises with Local Wisdom Between Opportunities and Threats in The Area Of COVID-19 Pandemic (Research at The Government Environment of Lhokseumawe City)

Before the emergence of Covid-19 which developed throughout the world, the Indonesian Central Government had issued Law Number 6 of 2014 concerning Villages, which is a policy that regulates the level of Village administration. However, in this law there is no allocation of development funds and village empowerment which is the basis of the community at the level of village government administration (Gampong). Funds sourced from APBN, APBD Province or Regency, hope to support the progress of the village to become an independent village capable of organizing and managing. The allocation of village funds in the form of a Village Revenue and Expenditure Budget (APBG) is directed to finance government activities, development and community empowerment. For this reason, the Government has issued a special policy to handle Covid-19 by allocating Village Funds to address problems arising from the Covid-19 pandemic. Especially for the economic sector through the formation of Village-Owned Enterprises (BUMG) which is a business driver to improve the quality of life and realize the welfare of rural communities. With a descriptive qualitative approach using three methods, namely observation, interviews and documentation analysis. This study aims to determine business potential with local wisdom through a SWOT analysis with a focus on Village-Owned Enterprises. Based on the SWOT analysis, in the end, Village-Owned Enterprises will facilitate activities in realizing plans in accordance with local wisdom for the welfare of the community, especially in the era of the Covid-19 pandemic.

Evaluation of Policies and Success Factors of E-Government Parking Tax Implementation in Capital Region of Jakarta

The implementing of parking tax e-government policy in DKI Jakarta has been going on for approximately 7 (seven) years. In its implementation, there are many advantages and disadvantages that have an impact on the performance targets that have been set. This study aims to analyze and evaluate the policies and factors that determine the success of implementing the parking tax e-government in DKI Jakarta. This study uses the post-positivism method which uses theory as a reference in understanding research problems. The evaluation results of this study indicate; (1) the benefits of the online system have not significantly helped tax officers in monitoring compliance with taxpayers because only 3.37% of taxpayers routinely report their business transactions; (2) e-government applications have not been able to integrate Bapenda, DPMPTSP and UP Parking; (3) sanctions have not been applied firmly; (4) the business license revocation sanction is not in accordance with the higher tax regulations; and (5) the obligation to report business transactions online has not been optimally applied to all parking taxpayers, because there is still unpreparedness both in terms of taxpayers and electronic device support.