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Enhancing governance in Indonesian local government through accrual accounting: Are we ready?
Local Government are required to implement accrual-accounting. The purpose of this study was to examine the factors that may increase the readiness of Batu Local Government in the implementation of accrual accounting. This study used three variables: competency, organizational commitment, and professionalism of employees. The population in this study is the officers involved in the financial administration of the area in 34 regional units. The sample was selected using a quota sampling technique. Data in this study were obtained through questionnaires, observation and documentation. Data analysis method used is the test of data quality, classic assumption test, and multiple linear regression test with SPSS (statistical product and service solutions). The results showed that competency, organizational commitment and professionalism of officers may increase the readiness of the application of accrual accounting, the professionalism of officers can be used as an intervening variable in relation to competency with the readiness of the application of accrual accounting, and shows that the professionalism of employees cannot be used as an intervening variable in relation to the organization's commitment to the readiness of the application of accrual accounting.
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Implementation of Government Performance Accountability System (SAKIP) in Indonesian Local Government (Case of Regional Development Planning Board of Sukabumi Regency)
The use of performance measurement system in the public sector (PMS) has become a panacea in addressing an inefficient bureaucracy that fails to meet the citizen satisfaction by its lethargic service delivery. It has introduced a way for public managers to better generate outcome policy into a concrete-measurable actions. While many countries already demonstrates the benefit of using the system, Indonesia remain struggle in implementing the ideal of performance management particularly in the context of local government that usually lacking of adequate capacity and sources. Despite the continuous support by central government, the diverse of socio-environmental context hinder local government to fully implements of SAKIP. This paper sought to portray the implementation and challenges that is faced by one local government agencies in Sukabumi, West Java Indonesia in implementing Indonesian public performance management system (SAKIP). This paper is using qualitative approach by conducting structured interview to key informants. The results showed that organizational variables have been able to accommodate the implementation of SAKIP policy through units formed specifically in organizational structure and governance regulations, organizational interpretation variables are still necessary to improve the dissemination of policy information to all levels of employees, application variables where the implementation of policies are still experiencing constraints, especially in planning and evaluation, as well as a lack of specific strategies in improving organizational performance. This paper reinforces the results of previous studies related with performance management system in Indonesian local government that its implementation has not been yet showing their best result.
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The Effect of Legislative's Characteristics on the Local Government Performance in Sumatera 2014
Local Governments' Performance in Sumatra are still vary, some has a good performance, and other is poor. According to the agency theory, the Ssupervisory Board (Legislative-DPRD) has an important role in improving the performance of local governments by overseeing the executive's behaviour. However, previous research in this area is still limited, especially among local governmentin in Sumatra Island. The research purpose is to investigate the effect of legislative characteristics on the performance of local governments. By using the 81 local governments (53% of the total population) and secondary data, we applied the multiple regression analysis is to analyses the data. The funding shows that there is no role of Supervisory Board (Legislative) to determine the performance of local government. However, one of control variable has a positive significantly relationship with performance, namely the operational revenue growth. The result have a theoretical and practical contribution. Theoretically, the study enrich the public governance literature and practically the society could advocate the role of supervisory board in improving the local governments' performance. Keywords: Legislactive's Characteristics. Local Governments' Performance and Sumatra.
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LOCAL GOVERNMENT STRATEGY IN CONTROLLING POPULATION ADMINISTRATION MOVE COMING TO THE CITY OF PALU PROVINCE CENTRAL SULAWESI ; STRATEGI PEMERINTAH DAERAH DALAM MENERTIBKAN ADMINISTRASI PENDUDUK PINDAH DATANG DI KOTA PALU PROVINSI SULAWESI TENGAH
This study aims to determine and analyze the Regional Government Strategy in Ordering the Administration of Moving PopulationsCome, to find out and analyze the supporting and inhibiting factors of the Regional Government Strategy in Ordering Population AdministrationMoving and Coming, as well as to find out and analyze the efforts made in overcoming the inhibiting factors of the Regional Government Strategy inControlling the Administration of Migratory Residents in Palu City, Central Sulawesi Province. This research uses Strategy Theory from Hunger DanWhelen (2003) as an analytical knife where in the theory of Hunger and Whelen Strategy includes 4 (four) indicators namely Environmental Observation,Strategy Formulation, Strategy Implementation, and Evaluation and Control. The research method used is descriptive qualitative methodwith an inductive approach. Data collection techniques were carried out by means of interviews, observation, and documentation. Interviewed informantsnamely the Head of the Population and Civil Registration Service, the Head of the Population Registration Service Division, the Head of the Population Migration Section,Head of Mantikulore sub-district, Tawaeli sub-district head, and the community which includes community leaders and youth leaders. Based on the results of research that hascarried out, in overcoming the problem of relocating residents, the local government through the Department of Population and Civil Registration of the City of Paluimplementing strategies that are already quite good, but public awareness still needs to be improved. ; Penelitian ini bertujuan untuk mengetahui dan menganalisis Strategi Pemerintah Daerah dalam Menertibkan Administrasi Penduduk PindahDatang, untuk mengetahui dan menganalisis faktor pendukung dan penghambat Strategi Pemerintah Daerah dalam Menertibkan Administrasi PendudukPindah Datang, serta untuk mengetahui dan menganalisis upaya yang dilakukan dalam mengatasi faktor penghambat Strategi Pemerintah Daerah dalamMenertibkan Administrasi Penduduk ...
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KONSEP HUBUNGAN KEWENANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH DALAM BINGKAI NEGARA KESATUAN DENGAN CORAK OTONOMI LUAS
State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent.
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LOCAL GOVERNMENT CAPACITY IN EMPOWERING MICRO, SMALL AND MEDIUM ENTERPRISES DURING COVID-19 PANDEMIC ; KAPASITAS PEMERINTAH DAERAH DALAM PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH DI MASA PANDEMI COVID-19
Micro, Small and Medium Enterprises (MSMEs) are business activities that are able to expand employment opportunities and can play a role to improve equity and income of people. Therefore, the development of MSMEs still faces various constraints that need attention from various parties, especially the government, both central and local one. This research aims to find out the capacity of local government in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity of local government is based on three levels, namely system level, organizational/institutional level, and individual/human resource level. Method of this research is descriptive-qualitative method by maximizing primary and secondary data. Collection of primary data uses interview and observation, meanwhile secondary data are collected by documentation. The collected data are qualitatively described. Results of this research indicate that the capacity of local government based on system level, organizational/institutional level, and individual/human resource level is needed in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity building of local government of Sukabumi City has been conducted but it is not optimal yet and therefore the capacity building of local government is needed to improve the contribution of MSMEs on the local economy. Key words: COVID-19 Pandemic, Empowerment, Local Government Capacity, Micro, Small and Medium Enterprises. ; Micro, Small and Medium Enterprises (MSMEs) are business activities that are able to expand employment opportunities and can play a role to improve equity and income of people. Therefore, the development of MSMEs still faces various constraints that need attention from various parties, especially the government, both central and local one. This research aims to find out the capacity of local government in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity of local government is based on three levels, namely system level, organizational/institutional level, and individual/human resource level. Method of this research is descriptive-qualitative method by maximizing primary and secondary data. Collection of primary data uses interview and observation, meanwhile secondary data are collected by documentation. The collected data are qualitatively described. Results of this research indicate that the capacity of local government based on system level, organizational/institutional level, and individual/human resource level is needed in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity building of local government of Sukabumi City has been conducted but it is not optimal yet and therefore the capacity building of local government is needed to improve the contribution of MSMEs on the local economy.
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KONSEP HUBUNGAN KEWENANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH DALAM BINGKAI NEGARA KESATUAN DENGAN CORAK OTONOMI LUAS
State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent. ; State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent.
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The Relationship Of E-Government And Working Performance Of Civil Servant Od Pidie District Government
One of the programs in Communication Information Technology in the government field is the implementation of E-Government. During this digital era, efforts to implement e-government are being actively carried out by public or government bureaucracy to improve services to the public and governance. Pidie district government has begun implementing e-government, one of which is through Pidie District Head Regulation No. 53 of 2018 concerning the Implementation of e-Perfomance in Pidie District Government Unit in which it is a part of e-government. Pidie Government through Pidie Regency Personnel and Human Resources Development Agency (BKPSDM) has begun to socialize e-government implementation by disseminating e-performance applications to the civil servantin Pidie District Apparatus Work Unit. This research was conducted to see the relationship between e-government implementation and the performance of the Civil servantin the Pidie District Government. This research used a combination method approach using sequential explanatory design. The data collection technique used in this study was the distribution of questionnaires to 22 Civil servant (ASN) in the Central Government Office of Pidie District, the Regional Secretariat of Pidie District, an office directly related to employment, namely BKPSDM. The sampling of this research is purposive sampling which is a non-random sampling or nonprobability sampling. Processing data using Partial least square (PLS) analysis which is a multivariate Structural Equation Modeling (SEM) data analysis method. In the PLS analysis method there are three stages of evaluation, first evaluating the outer model, second evaluating the inner model, and finally testing the hypothesis. The results of the final evaluation of hypothesis testing can be concluded that the implementation of E-Government has a significant relationship with improving the state civil apparatuses performance of the Pidie District Government with a contribution of 79.7%.
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DEMOCRATIC CAPITALIZATION, LOCAL ACTORS, AND POLITICAL PATRONAGE NETWORKS
This paper explains the conspiracy and involvement boss mine (coal) in several provincial elections (regents and governors) in South Kalimantan. As is known, the political landscape of post Soeharto New Order government that gave birth to democracy and radical change in the institutions of power, namely from the centralized power-authoritarian system to a democratic system of government has spawned a democratic transition which was prolonged until today. In the midst of a prolonged transition to democracy at this time, the arena of democracy has been hijacked and the stage of political and economic power has been controlled by entrepreneurs or local and national capitalist power by doing pesekongkolan between candidates authorities or local authorities that one of them through the local election process. The businessmen are involved as a supplier of funds to the local authorities candidate to win as a form of money politics and transactional politics. In some cases the local elections in South Kalimantan, such as the election of the regent and the governor, political practice is utilized with clarity and has already become a political culture that is structured within massive post-New Order government. Therefore, democracy is being woken up in Indonesia after the New Order.
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The changing perspective of international relations in lndonesia
This article explores the development of international relations (IR) in Indonesia with special focus on the changing trends in its theoretical perspectives. It argues that the academic works examined reflect the ways in which Indonesia's IR scholars perceive and theorize the nature of the dynamics of external political environments and their connections to the state's foreign relations. The argument is elaborated in two related parts. The first section discusses the theoretical perspectives that developed during the Cold War period, which focuses on the propensity toward historical realism and regionalism. The second part of the discussion examines recent developments in which Cold War perspectives have been reconsidered, and in many respects modified into three new categories of theoretical thinking, namely reform, resistance, and eclecticism. The changing theoretical trends reveal that Indonesia's IR scholarship is open and innovative. The conclusion comments on the development of the Indonesia's IR.
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Local Genius dan Implementasi Pengarusutamaan Gender pada Pemerintahan Kabupaten di Sumatera Utara
The value of local genius have a big role to influence the public's attitudes andparticipation, in order to create an equal role between men and women in governmentpolicies. Therefore, we need to identify which local genius have an added value, so that thelocal government could put more interest on it when they make the policy (JPJMP). Thisresearch was conducted in two areas in Sumatera Utara, Kabupaten Karo and KabupatenNias Selatan with the qualitative method. The data collection was done by in-depthinterviews with the institution that responsible to implement the responsive gender budget(ARG), community leaders, and traditional leaders. Focused group discussion also done tosynergize the opinion that was founded in the interview. The results of this research wasconcluded that the regional government of Kabupaten Karo and Kabupaten Nias Selatanstill have not identify the local genius that have added value and to be developed intothe policy making of RPJMP. ; The value of local genius have a big role to influence the public's attitudes and participation, in order to create an equal role between men and women in government policies. Therefore, we need to identify which local genius have an added value, so that the local government could put more interest on it when they make the policy (JPJMP). This research was conducted in two areas in Sumatera Utara, Kabupaten Karo and Kabupaten Nias Selatan with the qualitative method. The data collection was done by in-depth interviews with the institution that responsible to implement the responsive gender budget (ARG), community leaders, and traditional leaders. Focused group discussion also done to synergize the opinion that was founded in the interview. The results of this research was concluded that the regional government of Kabupaten Karo and Kabupaten Nias Selatan still have not identify the local genius that have added value and to be developed into the policy making of RPJMP.
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