scholarly journals AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA

2018 ◽  
Vol 13 (1) ◽  
pp. 13-28
Author(s):  
Anggi Saputra ◽  
Intiyas Utami ◽  
Ika Kristianti
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Secondary Data ◽  
Civil Servants ◽  
City Government ◽  
Primary Data ◽  
Government Agencies ◽  
Government Sector ◽  
High Level

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

scholarly journals ANALISIS IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS PEMERINTAH DAERAH (Studi pada Instansi Pemerintah Daerah)

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Endang Mahpudin Made Panji Syamsul
Keyword(s):  
Statistical Analysis ◽  
Quantitative Analysis ◽  
Local Government ◽  
Research Design ◽  
Quantitative Method ◽  
Good Governance ◽  
Secondary Data ◽  
Government Agencies ◽  
Independent Variables ◽  
Descriptive Method

The implementation of good governance is a prerequisite condition for every government to achieve people's aspirations. Every work unit is determined to reach agency accountability as the consequence of the mandate/responsibility it carries. This is done through considering the resources it manages in order to make government and development run effectively and efficiently, clean and responsibly.� The research aims to find out and analyze the influence of performance-based budgeting performance on the accountability of government agencies within Karawang Regency. This research uses descriptive quantitative method in the form of statistical analysis, where the data is sourced from primary and secondary data coming from local government of Karawang Regency or other institutions related to this research. Descriptive method is a method that describes and presents an object as it is. Quantitative analysis in research design is intended to know the influence between independent variables with dependent variable. Based on the results of analysis and discussion, a conclusion can be drawn, that the implementation of performance-based budgeting affects the accountability of local government agencies within Karawang Regency. Improved implementation of performance-based budgeting will be followed by increased accountability of local government agencies. �Keywords:� Performance-based Budgeting, Accountability, Local Government

scholarly journals STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Harryanto Harryanto ◽  
Ma'mun Sarma ◽  
Abdul Kohar Irwanto
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Rating Scale ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Government Control ◽  
Purposive Sampling

ABSTRACTIn advance of the society demand due to implementation of Good Governance, it has encouraged local government to deliver an accountabiliy of reasonable and qualified finance statement reports. This research aimed to analyze the finance official persepsion’s towards the variable of the human resources competency in finance managerial, internal government control application system and local financial information system, to analyze the elements which become strenghts and weaknesses and to formularize the priority strategic in order to enhance the quality of financial statement reports in local government of Anambas Islands Regency. The type of data used in this research consist of primary data dan secondary data. The primary data were obtained by direct observation, interview and debriefing, and the questionnaire to the purposively respondents (purposive sampling) whereas the secondary data were obtained by literature review and documents research. The methods of analysis that were Rating Scale Analysis, SWOT Analysis and QSPM method. The research of study result indicates of the poor human resource competency in finance official that has become the weakness of enhancement of quality financial statement reports. The chosen of primary priority strategy that adequate and capable to be implemented is to enhance the quality of human resources in finance managerial of local government in order to establish financial statement reports.Key words :  Strategy on the improvement of quality of financial report, regional finance, Kepulauan Anambas Regency ABSTRAKMeningkatnya tuntutan masyarakat terhadap penyelenggaraan  pemerintahan yang baik telah mendorong pemerintah daerah menyampaikan laporan pertanggungjawaban berupa laporan keuangan yang wajar dan berkualitas. Penelitian ini bertujuan untuk : menganalisis persepsi pengelola keuangan terhadap variabel kompetensi sumber daya manusia pengelola keuangan, penerapan sistem pengendalian intern pemerintah dan sistem informasi keuangan daerah terhadap peningkatan kualitas laporan keuangan, menganalisis faktor-faktor yang menjadi kekuatan dan kelemahan dalam peningkatan kualitas laporan keuangan dan merumuskan strategi yang perlu diprioritaskan dalam peningkatan kualitas laporan keuangan pada Pemerintah Kabupaten Kepulauan Anambas. Jenis data yang akan digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan adalah analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya kompetensi aparatur pengelola keuangan menjadi kelemahan dalam peningkatan kualitas laporan keuangan. Strategi prioritas utama yang terpilih dan dapat diimplementasikan adalah meningkatkan kualitas SDM pengelola keuangan daerah dalam penyusunan laporan keuangan. Kata kunci : Strategi Peningkatan Kualitas Laporan Keuangan, Keuangan Daerah, Kabupaten Kepulauan Anambas

scholarly journals Analisis Hubungan DPRD Dan Pemerintah Kota Palangka Raya Pada Penyusunan Dan Penetapan Peraturan Tentang APBD

2018 ◽  
Vol 5 (1) ◽  
pp. 1-9
Author(s):  
Nurhasanah Nurhasanah ◽  
Nenie Adriati Lambung
Keyword(s):  
Good Governance ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Factors Affecting ◽  
Regional Budget ◽  
Budget Policy ◽  
The Relationship ◽  
The City

The purpose of this study is to describe and analyze the relationship between the DPRD and the City Government of Palangka Raya in the preparation and determination of the Regional Budget and to describe and analyze the factors that influence the relationship between the DPRD and the City Government of Palangka Raya in the preparation and stipulation of APBD regulations. This study uses descriptive qualitative research methods. The types and sources of data chosen by researchers are primary data and secondary data. Data collection techniques used to obtain information are interviews and documentation. The results showed that the pattern of interaction between the executive and the legislature in the discussion of the Regional Expenditure Budget (APBD) in Palangka Raya City in 2018, starting from the stages of KUA and PPAS formulation and the RAPBD discussion until the budget approval stage was always colored by several phenomena of interaction between the executive and legislative to carry out the functions of authority to master each other, dominate. In determining budget policy, it was found that the relationship between the DPRD and the City Government of Palangka Raya in the preparation and stipulation of the Regional Budget was still conducive so that it did not lead to deadlock in the formulation and determination of the Palangka Raya City Budget in 2018. Factors affecting the interaction of DPRD and Palangka City Government Raya in the preparation and determination of APBD is the existence of a special mission to negotiate in the form of non-agenda, bargaining with executives to gain the interests of the legislature, a vision that may be different in running a good governance (transparent, democratic, good, fair, responsible and objective ) and equalize the same understanding in responding to every issue and scene in formulating local regulations on APBD and their implementation.

scholarly journals ANALISIS PENDAPATAN USAHA PERTANIAN DAN PETERNAKAN KERBAU DI LOMBOK, NUSA TENGGARA BARAT

2014 ◽  
Vol 1 (2) ◽  
pp. 56-67
Author(s):  
S Rusdiana
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Rural Area ◽  
Field Survey ◽  
Financial Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Government Agencies ◽  
Food Crops ◽  
Net Income

Agriculture has been a dominant livelihood for the farmers in West Lombok District, West Nusa Tenggara Province. Other than that, farmers usually try to increase their income from livestock. To date, buffalo stock business in rural area has not consider the aspect of benefit at farmers’ level, in contrary to food crops which already shifted to agribusiness. The objective of this research is to analyze farmer’s income at various levels of agriculture and buffalo stock business. The discussion is based on the primary data from field survey and interview with 119 farmers at 4 (four) villages: Umbe, Kuripan, South Kuripan, and Kediri Villages. Secondary data was obtained from the local government agencies and research results. The data was analyzed descriptively and further statistically using two-stage Cochran sampling, t-test, double linear regression, and financial analysis of the food crops and buffalo stock using B/C ratio. The result shows that the average net income from agriculture is IDR 9,90 million/year or equal to IDR 825 thousand/month with B/C ratio 2,7; while net income from buffalo stock is IDR 6,28 million/year or equal to IDR 516 thousand/month with B/C ratio 2,3.

scholarly journals Pengaruh Komitmen, Kualitas Sumber Daya Manusia, Gaya Kepemimpinan Terhadap Kemampuan Penyusunan Anggaran pada Pemerintah Kota Manado

2014 ◽  
Vol 5 (2) ◽  
Author(s):  
Peggy Rumenser
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Leadership Style ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Validity And Reliability ◽  
Government Leadership ◽  
Work Units

The implementation of the local government can not be separated from the budget. In Regulation No. 13 of 2006, the draft budget work units contained in a document called the Draft Budget Unit (Rask). Rask standard includes expenditure analysis, a benchmark of the performance of standard costs as the principal instrument in the budget performance. The budget is important because it is used in the allocation of funds for the implementation of local government activities. In budgeting involvement of various work units (SKPD) in Manado City Government is indispensable. This is to improve the effectiveness and efficiency of governance and public service. This study aims to analyze Effect of Commitment, Quality of Human Resources, Leadership Style, to the ability of Local Government Budgeting in Manado. Sources of data in this study are primary data and secondary data in the form of a questionnaire. The population in this study is the employee on education (Department and Agency) Manado, and in this study the sampling method used was judgment sampling, the sample in this study is the Secretary, Head of Division (third tier). Data used in this study is mainly qualitative data were quantified by using multiple regression analysis. To test the quality of the data with validity and reliability. Besides testing the classical assumption of normality, multicollinearity and heteroscedasticity. The research proves that in partial Commitment, Quality of Human Resources does not affect the ability of Budgeting in Local Government Leadership Style Manado while variable positive effect on the ability of Local Government Budgeting in Manado.

scholarly journals Optimalisasi Fungsi Inspektorat dalam Pengawasan Keuangan Daerah di Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Angela Mulyani Matei ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Joint Commitment ◽  
Internal Auditor ◽  
Local Finance ◽  
Depth Interviews ◽  
Local Work

Abstract. The function of supervision by Inspectorate is crucial to ensure the management of local government is running effectively and efficiently. As the internal supervisor institution, Inspectorate should be able to optimize its functions based on The Rule of Minister of Home Affairs Number 64/2007 to create the good governance and clean government. This study is aimed to (1) determine the optimilising the function of Inspectorate in Talaud Island Municipality; (2) analyse the obstacles in optimilising the function of Inspectorate in Talaud Island Municipality; (3) analyse the strategies to optimize the function of Inspectorate in supervising local finance. This study is an exploratory qualitative research. Data were collected by in-depth interviews, observation, and study documentation from primary data and secondary data. The results show the function of Inspectorate in supervising local finance in Talaud Island Municipality is not optimal yet. It is, thus, strategies are required to overcome the obstacles in supervision of local finance by Inspectorate of Talaud Island Municipality. Strategies consist of to: (1) increase the quantitiy of inspector/audit staff; (2) increase of auditor competencies; (3) increase the allocation of supervision budget; (4) increase of facility supervision; (5) optimize the rule of internal auditor as consultant and catalyst; (6) punishment to local work unit (SKPD) staff who are not committed to conduct supervision; and (7) joint commitment of local government in supervision field. Keywords : supervision, optimilising, local finance, the rule of minister of home affairs number 64/2007 Abstrak. Fungsi Pengawasan Inspektorat sangat penting dalam menjamin penyelenggaraan pemerintahan daerah yang efektif dan efisien. Inspektorat sebagai lembaga pengawas internal pemerintah daerah harus mampu melaksanakan fungsinya berdasarkan Permendagri No. 64 Tahun 2007 secara optimal untuk mewujudkan tata kelola pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk : (1) mengetahui apakah fungsi Inspektorat Kabupaten Kepulauan Talaud sudah optimal;  (2) menganalisis kendala-kendala yang dihadapi Inspektorat Kabupaten Kepulauan Talaud dalam optimalisasi fungsi pengawasan keuangan daerah; (3) menganalisis upaya atau strategi Inspektorat Kabupaten Kepulauan Talaud dalam mengoptimalkan fungsi pengawasan keuangan daerah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan eksploratori. Pengumpulan data dilakukan melalui wawancara, observasi dan studi dokumentasi yang bersumber dari data primer dan data sekunder. Hasil penelitian ini menunjukkan fungsi Inspektorat dalam pengawasan keuangan daerah di Kabupaten Kepulauan Talaud belum optimal, sehingga dibutuhkan strategi untuk mengatasi kendala-kendala dalam pelaksanaan fungsi pengawasan yakni (1) penambahan tenaga pengawas; (2) meningkatkan kompetensi APIP; (3) meningkatkan alokasi anggaran pengawasan; (4) penambahan fasilitas pengawasan; (5) mengoptimalkan peran APIP sebagai konsultan dan katalis; (6) pemberian sanksi tegas bagi SKPD yang lalai atau kurang berkomitmen terhadap pelaksanaan pengawasan; dan (7) adanya komitmen bersama pemerintah daerah dalam bidang pengawasan. Kata kunci: pengawasan, optimalisasi, keuangan daerah, Permendagri No. 64 Tahun 2007  

scholarly journals Transparency and Accountability of Local Government by Internet Financial Reporting in Ex Besuki Residency

2017 ◽  
Vol 2 (1) ◽  
pp. 31-37
Author(s):  
Isti Fadah ◽  
Astri Kurniawati ◽  
Purnamie Titisari
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Public Information ◽  
Secondary Data ◽  
Primary Data ◽  
Government Website ◽  
Transparency And Accountability

Objective - The objective of this research to describe and explore transparency and accountability of local government in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on Public Information Disclosure. Ex Besuki Residency is called an administration area in East Java which consists of local government Banyuwangi, Jember, Bondowoso, and Situbondo in the Dutch East Indies era. Methodology/Technique - This research is a qualitative non-interactive (non-interactive inquiry) research by using phenomenological approach. This research uses content analysis to analyze Local Government website content appearance related to Internet Financial Reporting. This research uses primary and secondary data. Primary data is in form of observation result in local government website appearance. Secondary data is in form of Internet Financial Reporting obtained by downloading on local government website. Findings - The results show there is no local government to show its Internet Financial Reporting in full. No publication of most categories of Internet Financial Reporting means reduced accessibility and understanding of Internet Financial Reporting. Novelty - The paper identifies that accountability and transparency of local governments to the central government through the State Audit Board opinion was not yet able to make local government to be accountable and transparent to the public. Type of Paper Review Keywords: Transparency, Accountability, Local Government, Internet Financial Reporting, Public Information Disclosure. JEL Classification: D82, H83.

scholarly journals Profitability, Marketing Efficiency and Value Addition of Timber Industry in Ife East Local Government of Osun State, Nigeria

2020 ◽  
Vol 24 (4) ◽  
pp. 589-595
Author(s):  
T.O. Babatunde ◽  
O.O. Babatunde ◽  
K.O. Babatunde ◽  
A.R. Aduloju ◽  
T. Oluwalana ◽  
...  
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Primary Data ◽  
Value Addition ◽  
Timber Industry ◽  
Marketing Efficiency ◽  
Total Profit ◽  
Age Range ◽  
Cost Of Transportation ◽  
Structured Questionnaire

The study focused on marketing and value of additions of timber in Ife East Local Government, Osun state Nigeria. Specifically, the study examined the market efficiency, determined the profitability of the timber business, examine the level of value addition and the constraints facing the timber industry. Data were collected with the use of primary and secondary data. Primary data needed for the study were generated from structured questionnaire. Fifteen sawmills were randomly selected and one hundred and fifty questionnaires were distributed to the timber marketer and furniture m firm. One hundred and forty eight were retrieved. The data collected were analyzed using descriptive and budgetary analyses. The result showed that males had the highest percentage (89.2%). Majority of the respondents were within the age range of 40 -50 years (83.8%) and most were married (81.8%) it was further revealed that (67.6%) had regular supply of their product and the means of transportation was lorry (44.6%). The study also revealed that benches with 42% added more value addition to the industry. It showed that the year 2013 had the highest efficiency with 2.6. The budgetary analysis showed that the average revenue for the industry for the year 2012-2018 ranged between N2, 285,108.45, 889,107.12. It also revealed that the total profit for the timber ranged between 7, 340, 54.59 and 2,304,897.47.government policy, inadequate facilities in the market, inadequate facilities in the market, inadequate credit facilities, inadequate power supply and high cost of transportation were some of the constraint faced by the timber industry in Ife East Local Government. Keywords; profitability, marketing efficiency, timber, value addition, industry

scholarly journals ANALISIS AKUNTABILITAS, TRANSPARANSI DAN EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (STUDI KASUS PADA SMP NEGERI 3 DAN SMP ISLAM YPUI DARUL ULUM DI KOTA BANDA ACEH)

2019 ◽  
Vol 4 (1) ◽  
pp. 116
Author(s):  
Faisyal Ammar ◽  
Bustamam Bustamam
Keyword(s):  
High School ◽  
Junior High School ◽  
Junior High ◽  
Good Governance ◽  
Secondary Data ◽  
School Principal ◽  
Primary Data ◽  
Public And Private ◽  
Qualitative Descriptive ◽  
Banda Aceh

The purpose of this study was to determine the implementation of accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in public and private Junior High School in Banda Aceh City. This research involved two objects, Junior High School 3 Banda Aceh and Islamic Junior High School YPUI Darul Ulum. This research used the qualitative descriptive method and also used primary and secondary data in data collection.  The primary data were obtained directly by interviewing informants that were BOS coordinator in Education and Culture Services of Banda Aceh City and school BOS team consisting of the school principal and BOS treasure. The data were collected by direct observation in the field. The secondary data were collected by using documentation technique. In analyzing the data, the researcher used data reduction, data presentation, and data verification. The result of the study showed that the accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in Junior High School 3 Banda Aceh were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017 which reflected good governance, while the management of the School Operational Assistance (BOS) funds in Islamic Junior High School YPUI Darul Ulum Banda Aceh in terms of transparency was still not perfect, but in terms of accountability and effectiveness were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017.

scholarly journals The Giving Of Disciplinary Penalty of Civil Servants Based On Government Regulation Number 53 of 2010 in Governments of Demak Regency

2020 ◽  
Vol 2 (4) ◽  
pp. 443
Author(s):  
Muhammad Adib ◽  
Sri Kusriyah Kusriyah ◽  
Siti Rodhiyah Dwi Istinah
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Secondary Data ◽  
Civil Servant ◽  
Civil Servants ◽  
Disciplinary Action ◽  
Primary Data ◽  
Immediate Supervisor ◽  
The Government ◽  
The Impact

Government Regulation No. 53 of 2010 regarding the discipline of the Civil Servant loading obligations, prohibitions, and disciplinary action which could be taken to the Civil Servant who has been convicted of the offense, is intended to foster a Civil Servant who has committed an offense, the form of disciplinary punishment is mild, moderate, and weight. Disciplinary punishment for the Civil Servant under Government Regulation No. 53 of 2010 Concerning the Discipline of Civil Servants. The formulation of this journal issue contains about how the process of disciplinary punishment, and constraints and efforts to overcome the impact of the Civil Servant disciplinary punishment in Government of Demak regency. The approach used in this study is a sociological juridical approach or juridical empirical, that is an approach that examines secondary data first and then proceed to conduct research in the field of primary data normative. The process of giving disciplinary sanctions for State Civil Apparatus in Government of Demak regency begins with the examination conducted by the immediate supervisor referred to in the legislation governing the authority of appointment, transfer and dismissal of civil servants. The results showed that in general the process of sanctioning / disciplinary punishment of civil servants in the Government of Demak be said to be good and there have been compliance with the existing regulations / applied in Government Regulation No. 53 of 2010, although it encountered the competent authorities judge still apply tolerance against the employee, but also a positive impact among their deterrent good not to repeat the same offense or one level higher than before either the Civil Servant concerned or the other. Obstacles in carrying out disciplinary punishment in Government of Demak regency environment is still low awareness of employees to do and be disciplined in performing the tasks for instance delays incoming work, lack of regulatory discipline, lack of supervision system and any violations of employee discipline. There must be constraints to overcome need for cooperation with other stakeholders comprising Inspectorate, BKPP, and the immediate superior civil servants in this way can be mutually reinforcing mutual communication, consultation, coordination so that if later there is a problem in the future could be accounted for.Keywords: Delivery of Disciplinary Sanctions; Civil Servant; Government Regulation No. 53 of 2010.

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