Suchergebnisse

This study aims to examine the effect of regional apparatus commitment, the role of APIP and organizational culture on the effectiveness of the implementation of SAKIP. This research uses agency theory. The population of this research is the organization of regional apparatus (OPD) of Solok City and Solok Regency with total sampling sampling method. Respondents in this study were OPD secretaries and a number of auditors in the District and City Government of Solok. Hypothesis testing uses multiple regression analysis techniques. The results showed that the commitment of the regional apparatus influences the effectiveness of SAKIP. While the role of APIP and organizational culture does not affect the effectiveness of SAKIP.Keywords: Effectiveness of SAKIP Implementation;The Role of APIP; Organizational Culture; Regional Apparatus Commitment

This study aims to analyze the ability and readiness of the issuance of municipal bonds in the government of West Sumatra Province as an alternative to development financing. This analysis includes the financial capability of the province of West Sumatra and the readiness in managing municipal bonds both in terms of human resources and preparation of regulations in the regions that have been carried out by the government of West Sumatra province. This study uses a descriptive qualitative approach interviewing 7 informants from several parties involved and having the authority in policy in the management of municipal bonds later in the government of West Sumatra province. The results showed that the government of West Sumatra province has the financial capability in issuing municipal bonds which is supported by the absence of regional provincial obligations in debt or other obligations. However, the results of the study found that the government of West Sumatra province does not yet have the readiness of human resources and the preparation of regulations in the implementation of municipal bonds. Keywords: Municipal Bond; Development Financing; Financial Capability; Human Resources and Regulation

This study aims to obtain empirical evidence about the influence of the characteristics of local governments on local government financial distress in districts and cities throughout Indonesia for the period 2015-2017 whose data was obtained from the BPK and BPS. The dependent variable in this study is financial distress and its independent variables, namely the characteristics of local governments which consist of financial independence, the degree of decentralization, the complexity of local governments that are proxied by population, expansion of regions proxied by the administrative age of regional governments and area. The value of financial independence, population and regional expansion has a positive and significant effect on financial distress, while the value of the decentralization degree and area has a negative and significant effect on the financial distress of the regency and city governmen in Indonesia.Keywords: Local Government Finance, Characteristics of Local Government; Financial Distress

This study examines the effect of human resources quality, usefullness of local financial information system,and of accounting internal control on timeliness of local government financial reporting. Population of this research was accountingor financial staffon DPPKAD in West Sumatera province. The method of collecting the data was using questioner and analyzed with multiple regression. The results showed that human resources quality, and accounting internal control have significant positive effect on timeliness of financial reporting, but usefullness of local financial information system does not affect on timeliness of financial reporting. This study suggested that local goverment should increase the human resources qualityand also optimizedusefullness of local financial information system. Keywords:Human resources quality, timeliness of financial reporting, usefullness of local financial information system and of accountancy intern controlling.

The aim of this research is to identify the user information needs of the governmental financial reports. The population on this research were DPRD and SKPD at Padang City. The selection of the sample with total sampling method, with 87 respondents. Primary data were used in this research, collected with a direct survey using questionnaire that sent to Parlement Member and head of the finance department and finance department staff at every selected SKPD in the region of Padang. Descriptive analysis are used as analysis method and t test with using Statistical Package For Social Science (SPSS) as the tools. The research prove that there's no difference between financial Report that needs by DPRD and SKPD on Governmental Finacial Report. Also there's no difference between the compliance of rules information that needs by DPRD and SKPD on Governmental Financial Report. Meanwhile there are difference between performance information thet needs by DPRD and SKPD on Governmental Financial Report, Performance information more need by DPRD and SKPD. And the last there's no difference between planning and budgeting information that needs by DPRD and SKPD on Governmental Financial Report. Keywords: information needs, govermental financial report, financial information

This research aims to explore stakeholders' perception towards government accounting subject education in public and private universities in Padang City as a part of regional management reforms. The purpose of this study to investigate stakeholders' perception toward government accounting subject in the accounting curriculum; the level of lecturers' teaching interest towards government accounting subject; the existence of teaching resources; and the suitability between users' need and content of government accounting subject in higher education. Data was collected by questionnaire sent to stakeholders which consist of lecturers, students, and users and analyzed by using statistic descriptive. The results of this study found that government accounting subject already offer in accounting curriculum both bachelor and diploma degree on public and private university joined this study; but unfortunately government accounting subject only take 3 or 4 credit hours from total hours; less than 4% from total accounting curriculum. This study also found lack of lecturers teaching interest, also conventional learning method and resources for this subject. Fortunately, the content of government accounting subject in universities already suitable with users' need. Some obtacles and challenges has been identified in this study can be condisered as recommendation in developing future government accounting education in university.

This article is a follow up of community service activities conducted by the author team entitled "Improving Transparency of Nagari Financial Reports Through the Training of Preparation of Nagari Financial Reports in Pasaman Barat Regency". This article describes the portrait of accountability and nagari financial reporting in Pasaman Barat, especially after the enactment of Law No. 6 of 2014 on the village. The sample of this research is 14 nagari apparatus in Pasaman Barat district. The research data was obtained through the spreading of a closed questionnaire containing 10 items of questions ranging from (1) consistency, (2) timeliness, (3) completeness, and (4) transparency of accountability and reporting of APB Nagari in Pasaman Barat district. Research data then processed using descriptive statistics. The results of data processing show that (1) although all nagari in Pasaman Barat district have consistently submitted accountability report of realization of APBNagari annually to Regent, but similar consistency in delivering report of APBNagari realization of first and second semester can only be fulfilled by 71,43% nagari , (2) all nagari in West Pasaman district have attached reports of villagers' wealth reports, central and local government program reports that enter the nagari while reporting on realization of APBNagari and accountability report of APBNagari implementation to the Bupati, (3) although all nagari in districts West Pasaman has been able to deliver the report on the realization of APBN nagari second semester on time, but the timeliness in delivering the realization report of APBNagari first semester and accountability report of APBNagari implementation can only be fulfilled by 50% nagari, (4) 78,57% nagari in Pasaman Barat district which has published the use of the nagari budget on bulletin boards, mass media, and community radio.Keywords: reporting, responsibility, nagari budget, Pasaman Barat