scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017)

2020 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Riri Safira Syahrir ◽  
Elly Suryani
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Regional Government ◽  
Audit Opinion ◽  
The Public ◽  
Government Institutions ◽  
Audit Opinions

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption

scholarly journals EKSISTENSI GUBERNUR SEBAGAI WAKIL PEMERINTAH PUSAT DI DAERAH

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Rahyunir Rauf
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
National Government ◽  
City Government ◽  
Regional Government ◽  
City Area ◽  
Delegation Of Authority ◽  
The Absolute ◽  
The Government

In the Indonesian national government system is recognized the existence of local government, the region consists of provincial, district and municipal areas. The Provincial Region is headed by a Governor, a Regency area headed by a Regent and a City area headed by a Mayor. Based on Law Number 23 Year 2014 on Regional Government placed the Governor in 2 (two) functions, namely; As Head of Region and As Deputy of Central Government in Region. The governor as the representative of the central government in the regions gained the delegation of authority from the government to carry out central government affairs in the regions. As a representative of the central government in the region the governor carries out the absolute affairs and implements the concurrent governmental affairs which are the authority of the central government and conducts the guidance and supervision of the districts / municipalities in carrying out the concurrent affairs which are the authority of the district / city government. In the implementation of central government affairs in the region it is necessary to have central government representatives in the regions and vertical institutions. Prior to the issuance of Law Number 23 Year 2014 in relation to the Governor as the representative of the central government in the regions is regulated in Law Number 32 Year 2004 regarding regional government and followed up by Government Regulation No. 7 of 2008 on Deconcentration and Co-Administration. In Act No. 23 of 2014 on Regional Government it is stated that the representative of central government in the regions is only given to the Governor, while the Regent / Mayor does not get the authority as a representative of the central government in the region. In carrying out the guidance and supervision on the implementation of government affairs which is the authority of the district / city and the task of assistance by the district / city, the President is assisted by the Governor as the representative of the central government.  

scholarly journals Model Akuntabilitas Birokrasi di Era Otonomi Khusus Aceh (Tinjauan Terhadap Tes Shalat dan Baca Al-Qur'an di Kabupaten Aceh Barat Daya)

2019 ◽  
Vol 17 (1) ◽  
pp. 18
Author(s):  
Ferizaldi '
Keyword(s):  
Local Government ◽  
Public Interest ◽  
Good Governance ◽  
Regional Government ◽  
The Public ◽  
Aceh Province ◽  
Government Bureaucracy ◽  
Comprehensive Manner ◽  
Low Performance ◽  
The Government

The implementation of local government in the context of the Special Autonomy of Aceh has the freedom of the regional government to administer government in accordance with the principles of good governance. In Indonesia it is regulated by Law No. 28 of 1999 concerning the Organization of a clean and free country of corruption and nepotism, through various innovations and creativity to create good governance based on the public interest. This is to answer various problems surrounding the low performance of the bureaucracy because many are entangled in various corruption cases. One attempt to change the government bureaucracy is good, then introduced a new model through local wisdom in the Southwest Aceh District of Aceh Province, by carrying out the Prayer Test and Reading the Qur’an to prospective structural officials, as an effort to reform bureaucracy to create bureaucratic accountability, which It is expected that these activities will produce bureaucrats who are religiously accountable and customer oriented. However, this program must be carried out in a sustainable and comprehensive manner through complementary programs that support the program and do not underestimate the supervision efforts which as a classic action create a healthy bureaucracy.

scholarly journals The Implementation of Good Governance with a View to Improving the Competence of State Civil Apparatus in the Regional Government

2021 ◽  
Vol 4 (1) ◽  
pp. 1198-1206
Author(s):  
Rahmat Salam
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Regional Government ◽  
Government Officials ◽  
Quality Performance ◽  
The Government ◽  
The Times ◽  
The City ◽  
Local Government Officials

For more than twenty years, reforms that have been going on have mandated the existence of autonomy and decentralization of government to manage their areas and give the broadest possible power to self-determination. The granting of this authority is intended to improve. As one indicator to measure regional autonomy's success, the government will better serve its citizens and guide them towards a better life. The provincial government's performance has not matched the expectations, yet it has not done the community optimally. Increasing the competence of the apparatus to improve the quality of work is a determining factor in local government activities' success. The result of local government officials towards quality performance leads to the development of education, competence, and abilities because of the times' face. The competence that local government officials are expected to have is analyzing and addressing issues within the city under a realistic framework of local government.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE

2017 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Wahyuddin Wahyuddin ◽  
Nora Sugianal
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Financial Efficiency ◽  
The Government ◽  
Quantitative Descriptive ◽  
Very High

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.

scholarly journals The Implementation of Accrual Basis Accounting in Indonesian Local Government

2020 ◽  
Vol 12 (4(J)) ◽  
pp. 67-72
Author(s):  
Albertus Theo Jonathan ◽  
Khoirul Aswar ◽  
Ermawati .
Keyword(s):  
Local Government ◽  
Theoretical Basis ◽  
Government Regulation ◽  
Accounting Standards ◽  
Educational Background ◽  
Regional Government ◽  
The Public ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Regional Government; and be able to evolve and  intensify the application of  public sector governance, and also can be function  as a suggestion for the public in creating policies and to ensure the fully-implementation in Regional Government

scholarly journals ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Andi Lombar Dini ◽  
Harijanto Sabijono ◽  
Natalia Gerungai
Keyword(s):  
Municipal Government ◽  
Financial Statements ◽  
City Government ◽  
Audit Opinion ◽  
Financial Report ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
State Audit ◽  
The Government

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

scholarly journals PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 8 (8) ◽  
pp. 4759
Author(s):  
Ni Made Diah Permata Sari ◽  
I Ketut Mustanda
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments. Keywords: size, PAD, capital expenditure, financial performance

scholarly journals Literacy Hub (L-hub): Studi Strategi Literasi Pemerintah Daerah (Studi Kasus di Kota Baubau)

2020 ◽  
Vol 15 (1) ◽  
pp. 105-118
Author(s):  
Herie Saksono
Keyword(s):  
Active Role ◽  
City Government ◽  
Cultural Literacy ◽  
Regional Government ◽  
The Public ◽  
The Government ◽  
The Times ◽  
Literacy Implementation ◽  
The City

  Literacy is still a problem in various regions. The times’ development has also changed the spectrum of literacy, so literacy is not just the ability to read, write, and count. The results of the measurement of various international institutions prove how the condition of literacy has deteriorated. How is the management of literacy carried out by the Government, Regional Government and the community? What should literacy stakeholders do in an effort to develop a cultural literacy? This study aims to describe the condition of literacy in the region, encourage the presence of the Government and Regional Governments to initiate extraordinary agenda of literacy implementation, and provide understanding to the public regarding the availability of public participation space to actualize literacy culture. This study used a descriptive qualitative approach to describe literacy in the area with a case study method in Baubau City. The study concluded the importance of rearranging literacy management in an integrated manner - Central and regional by involving stakeholders in literacy. It is recommended that the Baubau City Government initiate the Literacy Hub (L-Hub) which will be an accelerator of the development of cultural literacy by prioritizing the active role and collaboration between community elements. In addition, it is necessary to create a conducive climate that supports ecosystem literacy and literacy as a lifestyle for the sake of the creation of literate generations that will accelerate the realization of the city of literacy. Abstrak Literasi masih menjadi problematika di berbagai daerah. Perkembangan zaman turut merubah spektrum literasi, sehingga literasi tidak sekedar kemampuan membaca, menulis, dan berhitung. Hasil pengukuran berbagai institusi internasional membuktikan betapa terpuruknya kondisi literasi. Bagaimana pengelolaan literasi yang dilakukan Pemerintah, Pemerintah Daerah, dan masyarakat? Apa yang harus dilakukan para pemangku kepentingan literasi dalam upaya mengembangkan budaya literasi? Kajian ini bertujuan mendeskripsikan kondisi literasi di daerah, mendorong kehadiran Pemerintah dan Pemerintah Daerah untuk menginisiasi extraordinary agendapenyelenggaraan literasi, dan memberi pemahaman kepada masyarakat terkait ketersediaan ruang partisipasi publik untuk mengaktualisasikan budaya literasi. Kajian ini menggunakan pendekatan kualitatif deskriptif untuk mendeskripsikan literasi di daerah dengan metode studi kasus di Kota Baubau. Kajian menyimpulkan pentingnya menata kembali manajemen literasi secara terintegrasi - Pusat dan daerah dengan melibatkan para pemangku kepentingan literasi. Direkomendasikan agar Pemerintah Kota Baubau menginisiasi Literacy Hub(L-Hub) yang akan menjadi akselerator pengembangan budaya literasi dengan mengedepankan peran aktif dan kolaborasi antarelemen masyarakat. Selain itu, diperlukan penciptaan iklim kondusif yang mendukung ekosistem literasi dan pembiasaan berliterasi sebagai gaya hidup demi terciptanya generasi literat yang akan memercepat terwujudnya kota literasi.

scholarly journals DETERMINANT MODEL OF DISTRICT/CITY GOVERNMENT FINANCIAL PERFORMANCE IN SUMATERA UTARA PROVINCE

2021 ◽  
Vol 1 (2) ◽  
pp. 171-180
Author(s):  
M. Firza Alpi ◽  
Baihaqi Ammy
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
City Governments ◽  
Performance Variable ◽  
North Sumatra

The results showed that Capital Expenditure had no partial effect on Financial Performance, Size of Local Government partially affected Financial Performance, and the Remaining Budget Financing partially affected Financial Performance. Partially, Capital Expenditure, Size of Local Government, and Remaining Budget Financing together have an effect on the Financial Performance of district/city governments in North Sumatra Province. The R-Square value is 0.815 or 81.5%. This shows that the variables of Capital Expenditure, Size of Local Government, and Remaining Budget Financing are able to explain the Financial Performance variable of 81.5%. While the remaining 18.5% is explained by other variables outside the study.

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