scholarly journals Pengaruh Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fanny Jitmau ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Internal Audit ◽  
Test Reliability ◽  
Government Performance ◽  
Regional Government ◽  
Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

scholarly journals The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

2020 ◽  
Vol 3 (4) ◽  
pp. 2966-2974
Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Supervision ◽  
Primary Data ◽  
Government Performance ◽  
Regional Government ◽  
Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

scholarly journals ROLE OF FINANCIAL MANAGEMENT IN THE IMPROVEMENT OF LOCAL GOVERNMENT PERFORMANCE

2019 ◽  
Vol 7 (1) ◽  
pp. 77-86
Author(s):  
Hero Priono ◽  
Indrawati Yuhertiana ◽  
Siti Sundari ◽  
Devy Sylvia Puspitasari
Keyword(s):  
Local Government ◽  
Least Squares ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Internal Controls ◽  
Government Performance ◽  
Study Population

Purpose  of  Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus. Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only  samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses. Results: It has been found that the competence of personnel directly affect the performance of local governments’ public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments’ public services, either directly or indirectly through local financial management.

scholarly journals Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur

2020 ◽  
Vol 8 (3) ◽  
pp. 415-424
Author(s):  
Tina Tuti Alawiyah ◽  
Mahendro Sumardjo ◽  
Dewi Darmastuti
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Regional Government ◽  
City Governments

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals Revisiting the determinants of local government performance

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1751-1756 ◽  
Author(s):  
Frida Magda Sumual ◽  
David Paul Elia Saerang ◽  
Herman Karamoy ◽  
Hendra N. Tawas
Keyword(s):  
Control System ◽  
Local Government ◽  
Public Participation ◽  
Internal Control ◽  
Financial Management ◽  
Government Performance ◽  
Public Accountability ◽  
Financial Reports ◽  
Internal Control System

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

An Assessment of the Impact of Internal Auditing on the Financial Management of Local Government: A Study of Katagum Local Government Area of Bauchi State

2018 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ibrahim Aliyu Gololo
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Local Government Area ◽  
Internal Auditing ◽  
Chi Square ◽  
Statistical Tool ◽  
The Impact ◽  
Regular Review

This study examines the impact of internal auditing on the financial management of local government, with particular reference and attention to the katagum local government area of Bauchi state. Staff of internal audit, finance and account constitutes the population of the study from which a sample size of forty (40) respondents was selected based on convenience sampling method. Chi-square (x2) method was adopted as a statistical tool of data analysis to analyze the collected data. The result indicates that internal audit impact positively and significantly on the financial management of Katagum local government. It is recommended that internal audit unit of the Katagum local government should be allowed to fully access all the local government account and records, properties and investments files to carry out their duties diligently. Internal audit unit staff should also be allow attending workshops, seminars, conferences in order to broaden their knowledge.  Adequate independence should be given to the unit to discharge their duties without due interference and regular review of the whole system of internal control in the local government should be carried out.

scholarly journals MANAJEMEN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN

2020 ◽  
Vol 9 (3) ◽  
pp. 1049
Author(s):  
I Kadek Arta Wijaya Santosa ◽  
Gede Mertha Sudiartha
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Participant Observation ◽  
Government Performance ◽  
Local Revenue ◽  
Investment Financing ◽  
Analysis Technique ◽  
Interview Methods ◽  
The Difference

This study aims to find out and analyze how regional financial management and comparison between budget and realization of the performance of local governments in Tabanan Regency. This research was conducted in the local government of Tabanan Regency. Data collection using interview methods and non-participant observation with the analysis technique used is descriptive qualitative. The results showed that local government financial management in Tabanan Regency had referred to Permendagri No. 13 of 2006 and local government performance reports in the last five years, if on average the Tabanan regency government has received the title B, even though in 2014 and 2015 it received the SAKIP score with the title C. Comparison between the budget and the realization of local revenue to the performance of local governments in Tabanan Regency shows that if the budget is greater than the realization caused by several components in the year and vice versa, if the budget is smaller than the realization where the difference can be sources of SiLPA for investment financing in the APBD. Regional expenditure in the last five years shows that the realization is smaller than the budget which is a source of SiLPA and has been efficient. Keywords: regional financial management, budgeting and realization, local government performance

scholarly journals The Role of Regional Inspectorate of Samarinda City In Maintaining Unqualified Opinion

2019 ◽  
Vol 15 (2) ◽  
pp. 221-236
Author(s):  
Kemal Hidayah ◽  
Fani Heru Wismono ◽  
Mayahayati Kusumaningrum ◽  
Rustan Amarullah
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Government Performance ◽  
Accounting Performance ◽  
Depth Interview ◽  
Depth Interviews

Local government will gain prestige if the examination accounting performance of local government gets an unqualified opinion (WTP) from BPK. The opinion shows that the performance of the local government is in accordance with the principle of accountability. However, not all of local governments be able to achieve the predicate of WTP, because indeed to get it is not easy. Therefore, it is necessary for agencies to be the leading sector to assist all OPDs in preparing the accounting performance reports of each agency before the BPK enters, and the agency is the Inspectorate. This research aims to describe the role of Inspectorate in Samarinda City in defending the WTP predicate.Using a qualitative approach and descriptive analysis, in-depth interviews were conducted to officials from the Inspectorate and Regional Financial Management Agency (BPKAD) to validate the data. The conclusions obtained were that the Inspectorate had several roles in maintaining the WTP predicates in Samarinda City, namely: the role of facilitation, guidance, and verification for the OPD, the coordination role for the DPRD, the role of coordination and facilitation for the BPK, and the role of reporting and input to regional heads to take further policy steps. Keywords: Inspectorate’s Role, Supervision, Local Government Performance, Unqualified Opinion Abstrak Mendapatkan hasil pemeriksaan kinerja pemerintah daerah dengan predikat opini Wajar Tanpa Pengecualian (WTP) dari BPK merupakan suatu prestise tersendiri bagi daerah. Predikat inilah yang menunjukkan bahwa laporan kinerja keuangan pemerintah daerah sudah sesuai dengan prinsip akuntabilitas. Namun demikian belum semua daerah mampu mencapai derajat WTP, karena memang untuk mendapatkannya tidak mudah. Oleh karenanya perlu instansi yang menjadi leading sector untuk mendampingi seluruh OPD dalam menyusun laporan kinerja keuangan masing-masing instansi sebelum BPK masuk, dan instansi tersebut adalah Inspektorat. Penelitian ini mencoba memberikan gambaran bagaimana peran Inspektorat Daerah Kota Samarinda dalam mendukung predikat WTP yang dalam beberapa tahun ini telah diraih oleh Kota Samarinda. Menggunakan pendekatan kualitatif dan analisis deskriptif, dilakukan in-depth interview kepada para pejabat dan stakeholder dari Inspektorat serta Badan Pengelola Keuangan Daerah (BPKAD) agar dapat dilakukan kroscek terhadap data yang ada. Kesimpulan yang diperoleh adalah Inspektorat memiliki beberapa peran dalam mempertahankan predikat WTP di Kota Samarinda, antara lain peran fasilitasi, pembinaan, serta verfikasi bagi OPD, peran koordinasi bagi DPRD, peran koordinasi dan fasilitasi bagi BPK, dan peran pemberi bahan laporan dan masukan bagi kepala daerah untuk mengambil langkah kebijakan lebih lanjut. Kata Kunci: Peran Inspektorat, Pengawasan, Kinerja Pemerintah Daerah, WTP

scholarly journals Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintahan Daerah (Studi kasus pada BPKAD di Kota Padang)

2020 ◽  
Vol 22 (2) ◽  
pp. 195-209
Author(s):  
Dewi Sartika ◽  
Deby Clara Monita ◽  
Andre Ilyas
Keyword(s):  
Significant Influence ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Methods ◽  
Financial Accounting ◽  
Survey Method ◽  
Government Performance ◽  
Accounting System ◽  
Regional Government ◽  
Accounting Systems

ABSTRACT This study aims to determine the Effect of Regional Financial Management and Regional Financial Accounting Systems on Regional Government Performance. The researcher examined several variables that allegedly influenced the performance of regional government namely financial management and financial accounting systems.  This research uses causal research, with qualitative and quantitative methods. The unit of analysis in this study is the Regional Financial and Asset Management Agency (BPKAD) of the City of Padang. The population in this study were 83 employees using the survey method. While for the technique of data collection is done by using questionnaires, interviews, documents and literature. To facilitate problem solving, this study was conducted using multiple linear regression models with the help of IBM SPSS Statistics 21. The results of this study are that regional financial management does not have a significant effect on the performance of regional government with a significant level of 0.169, while the regional financial accounting system has a significant influence on the performance of local governments with a significant level of 0.000. Regional financial management and regional financial accounting systems have a significant influence on local government performance of 25.6% while the remainder is explained by other factors. ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintahan Daerah.Peneliti menguji beberapa variabel yang diduga mempengaruhi kinerja pemerintahan daerah yaitu pengelolaan keuangan dan sistem akuntansi keuangan. Penelitian ini menggunakan jenis penelitian kausual, dengan metode kualitatif dan kuantitatif. Unit analisis dalam penelitian ini adalah Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Padang. Populasi pada penelitian ini sebanyak 83 pegawai dengan menggunakan metodesurvey. Sedangkan untuk teknik pengumpulan data dilakukan dengan menggunakan kuesioner, wawancara, dokumen dan kepustakaan. Untuk memudahkan pemecahan masalah, penelitian ini dilakukan menggunakan model regresi linier berganda dengan bantuan IBM SPSS Statistics 21. Hasil penelitian ini adalah pengelolaan keuangan daerah tidak mempunyai pengaruh signifikan terhadap kinerja pemerintahan daerah dengan taraf signifikan 0.169, sedangkan sistem akuntansi keuangan daerah mempunyai pengaruh signifikan terhadap kinerja pemerintah daerah dengan taraf signifikan 0.000. Pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah mempunyai pengaruh signifikan terhadap kinerja pemertintah daerah sebesar 25.6% sedangkan sisanya dijelaskan oleh faktor-faktor yang lain.  

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