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 Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Government Budget ◽  
Regional Performance ◽  
The Government ◽  
The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

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 PENERAPAN QANUN ACEH DI KOTA SUBULUSSALAM: Kajian Atas Qanun No. 12, 13 Dan 14 Tahun 2003

2019 ◽  
Author(s):  
Ali Geno Berutu
Keyword(s):  
Local Government ◽  
Islamic Law ◽  
Central Government ◽  
Field Research ◽  
Secondary Data ◽  
Research Field ◽  
Primary Data ◽  
Legislative Process ◽  
Islamic State ◽  
Political Consolidation

his Research proves that the implementation of Aceh Qanun No. 12, 13 and 14 Year 2003 on Khama r, M a i s i r , and Khalwat in Subulussalam is not completely worked well, because in addition to legal issues qanuns, most have efforts political consolidation of the central government and local government. This thesis supports and strengthens the conclusion Michail Buehrel in this article entitled “The Rise of Sharia by Laws in Indonesia District an Indication For Changing Patterns of Power Accumulation and Political Corruption ” (2008) who found the formulization of Islamic Law in the region is political consolidation instrument for exploring the local government, especially financially in building. Buehler did not even find a conservative movement in the imposition of Islamic Law in the area. This research also support M.B Hooker’s opinion in his work entitled Indonesian Syariah : Defining a National School of Islamic Law, (2008)which states that in legislative process of Islamic law in aceh. There are many obstacles and barriers , because the Sharia Law to be applied must necessarily correspond with the system national law, while the central government to add more breadth of autonomy for Aceh in the part of Islamic Law to legislate in the part of law qanuns jina>na>t . This thesis does not agree with the conclusion of Harold Crouch in his work The Recent Resurgence of Political Islam in Indonesia, “ Islam In Southeast Asi a: Analysing Recent Development” , ed. Anthony L. Smith, (Singapore: ISEAS, 2002) as saying that the barrage history of failure of Islamic parties in order to implement Islamic Law-making opportunities for the application of Islamic Law in Indonesia did not exist. Crouch’s opinion just say that the application of Islamic Law to be in the sense of establishing an Islamic State. Data obtained from field research (field research) with qualitative methods and approach the socio - legal - historical . The primary data of the document and the results wawancara and field observations. Primary data in the form of documents are: Law No. 44 In 1999, Law No. 18 of 2001, Law No. 11 In 2006, Qanun 5 In 2000, Qanun No. 12, 13, 14, 2003, Qanun 7 In 2013, Qanun 6 In 2014 and Qanun 8 Year 2014. The primary data in the form of interviews and observations sourced from: Office of Islamic Law (DSI), the Wilayatul Hisbah (WH), the Court Syar'iyah (MS), the Police, the Mufti Consultative Assembly (MPU), the Aceh Tradition Council (MAA). Secondary data in the form of: 1) the books on Islamic law, sociology and anthropology of law, the historical development of Islam in Indonesia; 2) journals and other scholarly works that examine the rules of Islamic law, the application of Islamic law, social and Community; 3) as well as other sources such relevant, scientific papers, websites, newspapers, magazines and others

scholarly journals The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective

2018 ◽  
Author(s):  
Shuang Ling ◽  
Shan Gao ◽  
Wenhui Liu
Keyword(s):  
Social Media ◽  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Media Use ◽  
Evolutionary Game ◽  
Media Influence ◽  
Social Media Use ◽  
The Public

Despite the expectation that social media use in the public sector contributes to enhancing government's transparency, few studies have been investigated whether social media use actually leads to more disclosure during environmental incidents in practice and how social media influence local governments and their officials' information disclosure. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local government in social media context, and examine the internal mechanism that how social media influence the progress of information disclosure during environmental incidents. The findings indicate that social media plays an active constructive role in central-local government game relations. Specific- ally, social media can provides an efficient information channels for the central government supervise regional officials in environmental incidents, and thus improves its supervision efficiency, and it also provides an important means for internet mobilization and online-offline interaction by encouraging the public exchange information and express their views, and in turn forces local governments and their officials tend to disclosure ahead.

Performance Evaluation of Local Body of Pokhara Metropolitan City

2020 ◽  
Vol 9 (1) ◽  
pp. 45-55
Author(s):  
Girdhari Dahal
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Secondary Data ◽  
Political Stability ◽  
Public Affairs ◽  
Primary Data ◽  
Local Elections ◽  
Governance System ◽  
Metropolitan City ◽  
Generating Capacity

Local governments are the closest unit of government to the people at grass root levels. The principal objective of this paper is to evaluate the performance of the local government of Pokhara Metropolitan City that lies in Kaski district, Nepal. This paper describes and analyzes the performance of the newly formed local government. It is based on the source of primary data from fieldwork with ground theory and secondary data- journal articles, books, Constitution of Nepal, 2015, act, rule, and regulations. The election of local government was held in Nepal in 2017, after 20 years. It is expected to bring political stability as well as peace and prosperity in Nepal. Nepal has been restructured as a federal democratic republic nation with federal, provinces and local government units- for sharing of power among the three tiers of government. Following the local elections, Pokhara Metropolitan City has already ratified more than six dozen laws (rules and regulations) for effective day to day service delivery to the local people. With grievances and grudges, the Nepalese people are experiencing the governance system of local bodies but the notion of people’s participation is more rhetoric. Also, financial capacity-both expenditure capacity and revenue generating capacity has severely limited the operational efficiency of local government. Moreover, transparency in public affairs has not been fully achieved yet.

scholarly journals Pro Disability Policy in Local Governments: Lessons from the Central Lampung Regency

2021 ◽  
Vol 8 (01) ◽  
pp. 161-177
Author(s):  
Simon Hutagalung
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Local Governments ◽  
People With Disabilities ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Persons With Disabilities ◽  
Government Organizations ◽  
The Government

All local governments have the same responsibility and obligation in positioning themselves as institution that are friendly to persons with disabilities, including Central Lampung Regency in Lampung Province. There are two important questions from the research which is the basis of this study; (1). What are the efforts made by the Central Lampung Regency government towards groups with disabilities? (2). What are the problems that occur in the management of disability groups in Central Lampung Regency?. The type of this research is descriptive with a qualitative approach. The data used by researchers in this study are sourced from primary and secondary data. In this study, primary data obtained through interview techniques was carried out by giving several questions related to the problem issues in research to the informants who had been determined. Informants in this study was collected with a purposive sampling technique. The key informants in this study were 9 heads of local government organizations, 10 representatives of community organizations, and 5 members of the regional parliament. All of them play a role in data collection activities which include focus group discussions, in-depth interviews, observation, and documentation. Meanwhile, data analysis was carried out using interactive data analysis techniques. In the last three years, the number of people with disabilities in Central Lampung has increased. However, the increase in the number of people with disabilities in Central Lampung is due to the expansion of the meaning and scope of disabilities in Indonesia regulation. It is known that several actions at the level of local government organizations in facilitating groups with disabilities can be designed in a more focused manner in the design of programs and policies covering the government, population and civil registration, social, health, education, employment, and transportation, and public infrastructure sectors.

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

scholarly journals Social Service Delivery in Southwestern Nigeria: Local Governments Perspective

2018 ◽  
Vol 8 (4) ◽  
pp. 294
Author(s):  
Odewale, Ayotunde David ◽  
Badejo, B. T
Keyword(s):  
Local Government ◽  
Service Delivery ◽  
State Government ◽  
Social Service ◽  
Local Governments ◽  
Secondary Data ◽  
Primary Data ◽  
Southwestern Nigeria ◽  
Social Service Delivery ◽  
The Impact

This paper assesses the impact of local government on social service delivery in south-western Nigeria in tandem with their full constitutional responsibility particularly on primary education and road constructions. The related concepts were review. The study utilized both primary and secondary data. Primary data were collected through questionnaire administration and in-depth interviews. The study revealed that local government has a significant impact on social service delivery in Southwestern Nigeria (r = 0.438, p < 0.05). The paper highlighted some recommendations and concluded that local government had performed considerably well in delivery of social service to the populace in their concurrent responsibility with the state government, but relatively low in their mandatory functions.

scholarly journals The Juridical Overview of Health Quarantine During the Covid-19 Pandemic

2021 ◽  
Vol 4 (4) ◽  
pp. 269
Author(s):  
Ragil Jaka Utama ◽  
Umar Ma'ruf ◽  
Sri Kusriyah
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Library Research ◽  
Local Government Level ◽  
The Law ◽  
The Government ◽  
Unpublished Research

This study aims to determine the juridical review of quarantine after the Covid-19 pandemic and find out whether its implementation has been carried out and implemented in Indonesia. The type of research used is normative research or library research, its meaning that this research is based on library sources to discuss the problems that have been formulated. By examining secondary data by conducting an investigation of the study including a description of the research subject. In this study, the data used in this study were secondary data and primary data. The secondary data used in this study is the law used in the study, the primary data used is the regulations in Indonesian legislation that have been set by each local government. The data consists of books, articles in journals and other media, including unpublished research and papers related to and explaining the concepts of quarantine and social distancing during a pandemic situation. The results of the study explain that the Health Quarantine Act carried out by the government in protecting the spread of Covid-19 has been very well implemented. This is reinforced by Government Regulation number 21 of 2020 which explains PSBB and handling related to the Covid-19 pandemic. The implementation of this legislation is the establishment of a Health Quarantine Officer who is the only person authorized to enforce the law. Further cooperation for law enforcement at the local government level requires delegation from the central government, which will be carried out further by the Minister of Health.

scholarly journals Policy Synergy between The Provincial Government of East Java and The Central Government on Health Quarantine in The Treatment of Covid-19

2021 ◽  
Vol 5 (2) ◽  
pp. 43
Author(s):  
Iman Pasu Marganda Hardianto Purba ◽  
I Made Suwanda ◽  
Agus Satmoko Adi ◽  
Rahmanu Wijaya
Keyword(s):  
Research Methods ◽  
Expert Opinion ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Provincial Government ◽  
Primary Data ◽  
Legal Research ◽  
Relevant Document ◽  
The Law

ABSTRACTThis study aims to examine the policy synergy between the Provincial Government of East Java and the Central Government in dealing with Covid-19. The urgency of this study is to explain to what extent policies between the Local Governments and the Central Government are in sync. This research uses legal research methods. Primary data includes statutory regulations, especially the Law on Health quarantine and secondary data such as previous research, expert opinion, and other relevant document data. This study concludes that the East Java Provincial Government and the Central Government have a synergy in dealing with Covid-19 in Indonesia. However, neither the legal products that are produced nor policies that are political in nature do not conflict with one another.  ABSTRAKPenelitian ini bertujuan untuk mengkaji sinergitas kebijakan antara Pemerintah Provinsi Jawa Timur dengan Pemerintah Pusat dan dalam menghadapi Covid-19. Urgensi penelitian ini adalah menjelaskan sejauhmana kebijakan antara Pemerintah Pusat dan Pemerintah Daerah sinkron. Penelitian ini menggunakan metode penelitian hukum. Data primer mencakup peraturan perundang-undangan terutama Undang-undang tentang karantina Kesehatan dan data sekunder seperti penelitian terdahulu, pendapat para pakar, dan data dokumen lain yang relevan. Kajian ini menyimpulkan bahwa Pemerintah Provinsi Jawa Timur maupun Pemerintah Pusat memiliki sinergi dalam menangani Covid-19 di Indonesia. Baik produk hukum yang dihasilkan maupun kebijakan yang bersifat politis, tidak bertentangan satu sama lain. 

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