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.
Accountability of a financial report is one of the foundations for the creation of good governance, prioritizing the use or management of finance that requires public funds. By fulfilling the basics of financial reporting which is a principle of good governance, the government as the manager of regional finance will automatically increase accountability and trust from the community.With the application of good internal control, it is expected to be able to create financial reports that are accountable, resolved with good governance. This study used descriptive analytical research method. Based on statistical analysis of the obtained coefficient of determination 64,1%. with a significance level of 5%. The results showed that the internal control variables gave rise to positive accountability towards the local government financial statements,with good governance as an intervention.
AbstrakSNI merupakan bentuk nyata keinginan pemerintah dalam memberikan perlindungan kepada konsumen. UU No. 8 tahun 1999 tentang Perlindungan Konsumen tidak menyatakan secara jelas standar dan syarat yang harus dipenuhi pelaku usaha pengaturan hukum perlindungan konsumen terhadap produk SNI wajib dalam perundang-undangan di Indonesia, pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI, dan upaya perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dengan menganalisis Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020. Perlindungan hukum terhadap konsumen melalui SNI wajib megacu kepada Undang Undang No. 20 Tahun 2014 tentang Standardisasi dan Penilaian Kesesuaian. Pengaturan standardisasi wajib juga dapat ditemukan di dalam UU Nomor 3 tahun 2014 tentang Perindustrian dan UU Nomor 7 tahun 2014 tentang Perdagangan. Pada dasarnya, UU Standardisasi dan Penilaian Kesesuaian merupakan derivatif dari Pasal 9 ayat 1 huruf (a) UU No. 8 Tahun 1999 Tentang Perlindungan Konsumen. Pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI adalah mengacu pada pertanggungjawaban produk (product liability). Pelaku usaha dapat diminta pertanggungjawabannya secara perdata dengan memberikan ganti rugi kepada konsumen dengan merujuk kepada Undang Undang Perlindungan Konsumen berkenaan dengan kerugian yang ditimbulkan. Perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dalam Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020 sudah tepat sebab berdasarkan fakta yang terungkap dipersidangan dan ternyata air minum dalam kemasan Merek Sanford dapat dimanfaatkan oleh konsumen baik dikonsumsi maupun dijual kepada pihak lain dan konsumen telah mendapatkan manfaatnya serta konsumen mendapatkan keterangan informasi yang benar, jelas dan jujur mengenai kondisi barang, yang diperdagangkan tersebut. Kata Kunci: Pertanggungjawaban, Pelaku Usaha, SNI. AbstractSNI is a tangible form of the government's desire to provide protection to consumers. UU no. 8 of 1999 concerning Consumer Protection does not clearly state the standards and requirements that must be met by business actors, regulating consumer protection laws for mandatory SNI products in Indonesian legislation, business actors' accountability for products that do not meet SNI obligations, and legal protection efforts for consumers. Bottled Drinking Water (AMDK) by analyzing the Decision of the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020. Legal protection for consumers through SNI must refer to Law no. 20 of 2014 concerning Standardization and Conformity Assessment. Mandatory standardization arrangements can also be found in Law number 3 of 2014 concerning Industry and Law number 7 of 2014 concerning Trade. Basically, the Law on Standardization and Conformity Assessment is a derivative of Article 9 paragraph 1 letter (a) of Law no. 8 of 1999 concerning Consumer Protection. The responsibility of business actors for products that do not meet SNI obligations refers to product liability. Business actors can be held civilly responsible by providing compensation to consumers by referring to the Consumer Protection Act regarding the losses incurred. Legal protection for bottled drinking water (AMDK) consumers in the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020 is correct because based on the facts revealed in court and it turns out that drinking water in the Sanford brand can be used by consumers, both consumed and consumed. sold to other parties and consumers have benefited and consumers have received correct, clear and honest information regarding the condition of the goods being traded. Keywords: Accountability, Business Actor, SNI ; AbstrakSNI merupakan bentuk nyata keinginan pemerintah dalam memberikan perlindungan kepada konsumen. UU No. 8 tahun 1999 tentang Perlindungan Konsumen tidak menyatakan secara jelas standar dan syarat yang harus dipenuhi pelaku usaha pengaturan hukum perlindungan konsumen terhadap produk SNI wajib dalam perundang-undangan di Indonesia, pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI, dan upaya perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dengan menganalisis Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020. Perlindungan hukum terhadap konsumen melalui SNI wajib megacu kepada Undang Undang No. 20 Tahun 2014 tentang Standardisasi dan Penilaian Kesesuaian. Pengaturan standardisasi wajib juga dapat ditemukan di dalam UU Nomor 3 tahun 2014 tentang Perindustrian dan UU Nomor 7 tahun 2014 tentang Perdagangan. Pada dasarnya, UU Standardisasi dan Penilaian Kesesuaian merupakan derivatif dari Pasal 9 ayat 1 huruf (a) UU No. 8 Tahun 1999 Tentang Perlindungan Konsumen. Pertanggungjawaban pelaku usaha terhadap produk yang tidak memenuhi kewajiban SNI adalah mengacu pada pertanggungjawaban produk (product liability). Pelaku usaha dapat diminta pertanggungjawabannya secara perdata dengan memberikan ganti rugi kepada konsumen dengan merujuk kepada Undang Undang Perlindungan Konsumen berkenaan dengan kerugian yang ditimbulkan. Perlindungan hukum terhadap konsumen Air Minum Dalam Kemasan (AMDK) dalam Putusan Mahkamah Agung RI Nomor 501 K/Pdt.Sus-BPSK/2020 sudah tepat sebab berdasarkan fakta yang terungkap dipersidangan dan ternyata air minum dalam kemasan Merek Sanford dapat dimanfaatkan oleh konsumen baik dikonsumsi maupun dijual kepada pihak lain dan konsumen telah mendapatkan manfaatnya serta konsumen mendapatkan keterangan informasi yang benar, jelas dan jujur mengenai kondisi barang, yang diperdagangkan tersebut. Kata Kunci: Pertanggungjawaban, Pelaku Usaha, SNI. AbstractSNI is a tangible form of the government's desire to provide protection to consumers. UU no. 8 of 1999 concerning Consumer Protection does not clearly state the standards and requirements that must be met by business actors, regulating consumer protection laws for mandatory SNI products in Indonesian legislation, business actors' accountability for products that do not meet SNI obligations, and legal protection efforts for consumers. Bottled Drinking Water (AMDK) by analyzing the Decision of the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020. Legal protection for consumers through SNI must refer to Law no. 20 of 2014 concerning Standardization and Conformity Assessment. Mandatory standardization arrangements can also be found in Law number 3 of 2014 concerning Industry and Law number 7 of 2014 concerning Trade. Basically, the Law on Standardization and Conformity Assessment is a derivative of Article 9 paragraph 1 letter (a) of Law no. 8 of 1999 concerning Consumer Protection. The responsibility of business actors for products that do not meet SNI obligations refers to product liability. Business actors can be held civilly responsible by providing compensation to consumers by referring to the Consumer Protection Act regarding the losses incurred. Legal protection for bottled drinking water (AMDK) consumers in the Supreme Court of the Republic of Indonesia Number 501 K/Pdt.Sus-BPSK/2020 is correct because based on the facts revealed in court and it turns out that drinking water in the Sanford brand can be used by consumers, both consumed and consumed. sold to other parties and consumers have benefited and consumers have received correct, clear and honest information regarding the condition of the goods being traded. Keywords: Accountability, Business Actor, SNI
The research was intended to examine: 1) the influence of implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency toward implementation Good Government Governance/GGG. 2) the influence of implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency toward performance of Local government accountability. 3) the influence of application of Good Government Governance/GGG toward Local Governmentperformance accountability. The research methods used in this research was the explanatory research. Sampling techniquesused was Proportionate Stratified Cluster Random Sampling. The samples obtained in this research was 57 Local Government Unit Agencies (SKPD). The primary data were collected by questionaires, the Reports of the Evaluation (LHE) on Performance Accountability in The Unit Of Local Infrastructure Of Riau Province were used for secondary data. Validity and reliability of the questionnaire was tested first before testing hypotheses was performed. The analysis technique used in this research was a Structural Equation Modelling (SEM) or variance-based component that was made famous by Partial Least Squares (PLS). Based on the results of data analysis and discussion, it was obtained the following research findings: 1) The significance level of 5% can be inferred implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency significantly effect to the implementation of Good Government Governance/GGG. 2)The significance level of 5% can be inferred implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency significantly effect to the Local Government accountability performance significantly. 3) The significance level of 5% can be inferred application of Good Government Governance/GGG significantly effect to the Local Government accountability performance.
The purpose of this study was to determine the implementation of good governance, especially the principles of transparency, accountability and participation in the management of the Village Budget (APB Desa) for the 2019 fiscal year in Bantan Sari and Deluk based on Bengkalis Regent Regulation Number 53 of 2018 and its obstacles. The data used are primary data and secondary data. The research method used is descriptive qualitative analysis. This type of research is qualitative research. The results of this study indicate that Bantan Sari Government in managing APB Desa has not fully implemented good governance, especially the principle of transparency at the planning step and the reporting and accountability step. This is evidenced in both steps of the absence of information regarding APB Desa and reports on the implementation of APB Desa to the community through information media such as banners, announcement boards, billboards, official websites and so on. Meanwhile, the Deluk Government in managing the Village APB has not fully implemented good governance, especially the participatory principle, in which the community's ability to be involved in the decision-making process in the management of APB Desa is only 40%. The obstacles faced by the Bantan Sari Government in managing APB Desa was the slow process of disbursing APB Desa, inconsistent regulations and a lack of coordination between the BPD and the Government. While the obstacles faced by the Deluk Government in managing APB Desa was the changes in the price of goods every time they carry out an activity program, changes in weather, limitations in the budget and the delay in ratifying the budget ceiling. Keywords: Good Governance, Transparency, Accountability, Participation, APB Desa.
In an effort to the distribution of development and improving public services, the central government issued Law No. 6 of 2014 concerning Village. Villages will give a larger authority to manage their own, one of them is Village Budget management. the central government will give budget transfer about 100.000 USD per year for one village. But there were problems in its implementation. The village apparatuses have not had enough competencies in Village Budget Management. It occured in Blimbing Village. They submitted accountability report of Village Budget realization on March 29th, 2016. Officially they had to submit the accountability reports on the last January 2016. So, they delayed 2 months on submitting an acountability report. Blimbing village was the village with the longest overdue in submitting of accountability report of Village Budget in the district of Gudo year 2015. The purpose of this study is to describe competencies of village apparatuses in Villages Budget management at Blimbing Village, District of Gudo, Jombang Regency. The research method used was descriptive qualitative with case study research strategy. Then the technique of data collection used were observation, interviews and documentation. Furthermore, the technique of validity checking of the data used was triangulation method. Data analysis technique used were 6 stages of qualitative research based on data analysis approach consisted of managing and preparing data, reading the whole data, analyzing more details and recoding the data, applying the coding process, presenting the data, and interpreting data. Based on observation and analysis of data that have been interpreted by theories, the research can be inferred that the apparatus of Blimbing Village have not had enough competencies, especially in knowledge competencies and attitude competencies.
Accountability is a form of accountability obligations success or failure of the mission of the organization in achieving its goals and objectives that have been set previously. Form of government accountability to the public in the form of financial statements. This research aims to analyze the influence of independent variables (Competence of Human Resources/SDM, Implementation of Government Accounting Standards/SAP, and Utilization of Regional Financial Information System/SIPKD, the dependent variable is quality of Local Government Finance Report/LKPD with intervening variables Implementation of Government Internal Control System/SPIPthrough SEM analysis approach Partial Least Square (PLS) aims analyze effect of independent variables (Competence of Human Resources, Implementation of Government Accounting Standards, and Utilization of Regional Financial Information System) on dependent variables (quality of Local Government Finance Report)with variable intervening (Implementation of Government Internal Control System) by analysis Structural Aquation Modeling (SEM) PLS (partial least square) approach. Type of data uses in this research is primary data. Data used in this research is the primary data. Data collected through questionnaires to Financial Management (User Administration Budget and Finance Officer) on the Work Unit (SKPD) in Tabanan regency government. SKPDs number of 40 with each second respondent in the sector departments so that the total sample of 80 people. Result of Hypothesis testing indicates have an effect positive and significant the competence of Human Resources, Government Accounting Standards Implementation, Utilization of Financial Management Information System and significant positive effect, to the quality of Local Government Finance Report Tabanan either directly or indirectly through intervening variables, namely the adoption of Government Internal Control System.
This study aims to examines the influence of council budget knowledge towards the role of DPRD on region financial control with good governance principles (transparancy in public policy, public accountability, public participation) and political background as the moderating variables. The phenomenon on this study is the case of corruption on APBD Pesisir Selatan Regency in budgeting period 2011, with former of secretary Pesisir selatan as lawbreaker. The data on this study is primary data with kuesioners instrument. The respondents is DPRD Pesisir Selatan regency period 2014-2019, with respons rate about 37 kuesioners. The result showed that council budget knowledge have positive significant effect towards the role of DPRD on region financial control. Furthemore, the relationship of council budget knowledge have positive significant effect towards the role of DPRD on region financial control with transparancy in public policy as moderating variable, while public accountability and public participation no have significant effect. Then, the relationship of council budget knowledge no have significant effect towards the role of DPRD on region financial control with political background as moderating variable.Keywords : Budget knowledge, Regional Financial Control, Good Governance Principles, Political Background.
This article was compiled against the ineffectiveness of actors' interactions in the implementation of Regional Government policies related to the use of Village Funds in Garut Regency, West Java Province to achieve the expected goals, especially to realize a prosperous Village community. This article is intended to analyze why the interaction of actors in the implementation of Regional Government policies related to the use of Village Funds has not been effective. Research uses a qualitative approach and descriptive method, with individual analysis units. Data collection through library studies, participatory observation, and unstructured interviews. While data analysis techniques are carried out by reducing data, presenting data, and drawing conclusions or verification. The results of the discussion found that; The interaction between village heads and TPKs has not been oriented towards achieving common goals effectively because collaboration between implementing actors is dominated by the authority of the village head and is less based on the principles of transparency and accountability. Based on these findings, it is recommended that to streamline the interaction of actors in the implementation of Local Government Policies related to the use of Village Funds in Garut Regency, Village Heads and TPKs need to develop a pattern of teamwork oriented towards a common goal based on collective awareness and responsibility, as well as developing principles of transparency and accountability.
This study aims to describe the process of collaborative governance in maintance of air pollution in Surabaya City. The result shows that the collaborative governance has three stages, there are identifying obstacles and opportunities, debating strategies for influence, and planning collaborative actions that haven't been effective yet. That shows in the criteria of collaborative governance which hasn't been fulfilled yet especially in distributive accountability and access to resources criteria in the debating strategies for influence stage. Those criterias indicate the lack of involvement of other stakeholders in the collaboration forum and the insufficient financial resources.
The purpose of writing is to determine the implementation of village fund allocation in rural development towards clean village governance (Good Governance: accountability, transparency and participation) starting from the planning stage, transparency and accountability. The study used a qualitative descriptive method with case studies, describing the implementation of Village Fund Allocation Management (ADD) for development in Ngombakan Village. Then compared with the applicable regulations (Permendagri No. 113 of 2014) and cross-check with the real phenomena that occur in the management of Village Fund Allocation (ADD) in Ngombakan village in realizing good governance, so that conclusions can be drawn. The results of this study indicate that the management of ADD in the village of Ngombakan in general has been accountable, transparent and participatory. However, there are still technical problems. These constraints are a constraint from the regency that is late in making a Regent's Regulations regarding the regulations on ADD and its management. This results in delays in reporting related to the management of ADD in the Ngombakan village. ; Tujuan penulisan untuk mengetahui pelaksanaan alokasi dana desa dalam pembangunan desa menuju pemerintahan desa yang bersih (Good Governance: akuntabilitas, transparansi dan partisipasi) mulai dari tahapan perencanaan, transparansi dan pertanggungjawaban. Penelitian menggunakan metode kualitatif deskriptif dengan studi kasus, mendiskripsikan pelaksanaan pengelolaan Alokasi Dana Desa (ADD) untuk pembangunan di Desa Ngombakan. Kemudian dibandingkan dengan peraturan yang berlaku (Permendagri No. 113 Tahun 2014) dan di crosscheck dengan fenomena riil yang terjadi pada pengelolaan Alokasi Dana Desa (ADD) di desa Ngombakan dalam mewujudkan good governance. Sehingga dapat ditarik kesimpulan: hasil dari penelitian ini menunjukkan pengelolaan ADD di desa Ngombakan secara garis besar telah akuntabel, transparan, dan partisipatif. Namun, secara teknis masih terdapat kendala di ...
ABSTRACTDelegation of authority is a right or power of the leadership of subordinates to carry out her duties and requested accountability for the completion of these tasks Civil Service Police Unit is the local technical institute, who are the delegates as enforcement of local regulations No. 4 of 2013 on the prohibition of the distribution and sale of alcoholic beverages in the city of Cirebon. Some problems in the implementation of delegation of authority is still their circulation and sale of alcoholic beverages from class A to class c well supplied and sold in karaoke entertainment venues, cafes, shops and agents.In this study the author uses the theory of the Delegation of Authority proposed by Manullang in his book entitled "Management Basics" (2008: 205), which states that "management is achieving results through others, therefore to be able to realize the manager delegates the absolute need. One of the important qualification of a manager is the ability to delegate some of the tasks and authority to his subordinates. "In this study, the authors used a qualitative method with descriptive analysis and interview with the informant as a source of information".The results of this research that the Civil Service Police Unit has a very important role as delegates in combating the distribution and sale of alcoholic beverages in the city of Cirebon. But in reality, delegation of authority implemented still not optimal. Still the distribution and sale of alcoholic beverages due to the performance of civil service police unit that is not optimal, among others, is due to less effective and maximum pelaksaanan duties, authority and accountability, lack of budget, personnel and motivation in enforcing local regulations No. 4 of 2013 on banning and sale of alcoholic beverages in the city of Cirebon.
The purpose of the study is to know the application of good governance principle in managing the IT Center at Bina Marga Department Kotabaru regency. The researcher used descriptive qualitative research as the method of the study. From the result of the research, the researcher found that the application of Good Governance principle in managing IT Center at Bina Marga Department Kotabaru Regency was measured as well by using 9 principles, such as participation indicator, law indicator, transparency indicator, responsive indicator, consensus indicator, equilavment indicator, effectivity and efficiency indicator, accountability indicator, and visibility indicator. Lack of internet network and the minimum socialization occurred to be the obstacle factors in delivering the information. For the supporting factors, the researcher found human resource and information data became the supporting factors in managing IT center well.
p. 155-173 ; Regional autonomy must be understood as a process of democratization, open the space of democratic governance, responsive to the public interest, and maintain decision-making mechanisms that adhere to the principle of public accountability. But behind the above advantages, there are some disadvantages, such as excessive aspiration can lead to disintegration, which causes conflict of interests is growing, particularly conflict of using the natural resource. Water use disputes of the Udanuwuh village and the Dlingo village is an example of conflict of using water resources not only between people in two villages, but involves two regencies, namely Boyolali Regency and Semarang Regency. This study shows that the solution of the conflict depends on the role of mediator, the pattern of negotiation, legal certainty, and coordinative functions of governments.
The essence of decentralization and regional autonomy is basically how to bring the government closer to its people, in which the implementation of regional autonomy provides space for local governments to accelerate the realization of the welfare of the community through improving services, empowerment and community participation, and enhancing regional competitiveness. Providing a service that meets the established standards is a part to be observed. the existing service in the city government of Denpasar to achieve good governance of the city government must have to do the service by using the strategy so that people are satisfied with the services provided, this is done so that the realization of good governance is by nine principles: (1) Community Participation, (2 ) Enhanced Legal Supremacy, (3) Transparency, (4) Caring for Stakeholders, (5) Consensus-Oriented, (6) Equity, (7) Effectiveness and Efficiency, (8) Accountability, (9) Strategic Vision.