Suchergebnisse

Based on information from BPK RI (2013) that LKPD opinion from 2007 until 2011 has a positive development and achievements of local governments in financial management. From year to year where local governments obtain an unqualified opinion (WTP) for the financial statements continue to grow, although the progress is not as expected. The objectives of this research is to compare the financial performance of the District Government /Cities in Indonesia which concurs with WTP and non-WTP opinion from BPK. Therefore, the problems in this study is whether the financial performance of the District Government / Cities in Indonesia who opined WTP better and significantly different from the non-WTP. Using cluster sampling, this study selectt 122 local government in Indonesia, which consists of 57 District who opined WTP, and 65 District opined that non-PAP. Meanwhile, the local governments financial performance measure used in this study is the ratio of the area of financial independence, effectiveness ratio, efficiency ratio, and growth ratios. From statistical test results, this study conclude that the financial performance of the District Government /Cities in Indonesia who opined WTP is significantly different and better than the non_WTP for fiscal year 2011 data. These findings imply that in line with what was predicted earlier that the local government has WTP keunangan should also have a better performance compared well with the local governments do not.

Welfare for the people will soon be realized if it is supported by sufficient resources and good management.The purpose of this research is to examine the effect of government size and fiscal decentralization on the welfare of all provincial governments in Indonesia for the 2014-2018 period. Welfare is measured by HDI; the size of the local government is measured using the total revenue earned in a year; and fiscal decentralization is measured through profit sharing funds, general allocation funds, and special allocation funds obtained in a year. The test was conducted through panel data regression with the findings that the size of the government and fiscal decentralization had a positive and significant effect on welfare. This finding is show of the importance of the sustainability of stakeholder theory and the joint commitment of all parties to maximize the performance of local governments in terms of local revenue and decentralization funds to speed up the realization of welfare for the community

This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014. The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map. Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive . But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II .

This study aims to demonstrate empirically the effect of the transparency and accountability of local government financial statements (LKPD) on the level of local government corruption. Tests performed on 15 city government in Sumatera.The data used are secondary data derived from the results of the Corruption Eradication Commission (KPK) on National Integrity Index of local government, the local government website, and the results of the audit The Audit Board of the Republic of Indonesia (BPK RI) on the financial statements of local government in 2011 to the year 2013.This study using purposive sampling method and using a multiple linear regression analysis. The results showed that the transparency of local government financial statements (LKPD) negatively affect the level of local government corruption and accountability of local government financial statements (LKPD) positive effect on the level of local government corruption.

This study aims to analyze the factors that influence the quality of the financial statements of the local government of Bandar Lampung City. Data collection is done by distributing questionnaires to employees related to financial reporting. The test results show that the competence of human resources has no significant effect on the quality of the financial statements of the Bandar Lampung city government while the internal control system and government financial supervision have a significant effect on the quality of the Bandar Lampung City financial report.

This research aims to determine the local government's financial performance Bandar Lampung city before and after obtaining WTP. Method opinion research using qualitative methods and quantitative methods of descriptive analysis with Paired Sample t Test different quantitative Test. Data used in this study is a local government financial reports (LKPD) 2008- 2012 Bandar Lampung city that has been audited by BPK-RI region Bandar Lampung. Conclusion result this study found that the financial performance of the city government after the Bandar Lampung city WTP's opinion is different with before WTP's opinion, which means the local government's financial performance Bandar Lampung city after WTP's opinion is better before WTP's opinion.

The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI. This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion

This study aims to assess the quality of post-reformation good governance implementation in 34 Indonesian provincial governments using the Principal Component Analysis (PCA) method. Specifically, the method determines the governance index sourced from the KNKG covering democracy, transparency, accountability, legal culture, and fairness and equality principles. The findings show that (1) there are 26 or 76.47% provincial governments with "good" good governance quality and 8 or 23.53% provincial governments with "adequate" good governance quality; (2) Indonesian provincial governments tend to exhibit fluctuating but downward performance (although still in the "good" category); (3) Bali Province is the best province in implementing good governance, while North Maluku Province is the worst province in implementing good governance in Indonesia; (4) the Kalimantan region is the region with better governance implementation quality in Indonesia, while the Maluku region exhibits the poorest performance. Our empirical findings underscore the importance of stakeholders' commitments and synergy in improving good governance quality. ; Penelitian ini bertujuan untuk menilai kualitas implementasi good governance pada 34 pemerintah provinsi di Indonesia pasca reformasi dengan menggunakan metode Principal Component Analysis (PCA) untuk menentukan governance index yang bersumber dari KNKG meliputi prinsip demokrasi, prinsip transparansi, prinsip akuntabilitas, prinsip budaya hukum serta prinsip kewajaran dan kesetaraan. Hasil temuan menunjukkan bahwa (1) terdapat 26 atau 76,47% pemerintah provinsi dengan kualitas good governance "baik" dan 8 atau 23,53% pemerintah provinsi dengan kualitas good governance "cukup"; (2) kualitas good governance pada pemerintah provinsi di Indonesia selama pasca reformasi mengalami fluktuasi dan cendrung menurun, namun tetap dengan predikat "baik".; (3) Provinsi Bali merupakan provinsi terbaik dalam implementasi good governance, sedangkan Provinsi Maluku Utara merupakan provinsi terburuk pelaksanaan ...

— Social welfare can only be realized if local governments have good global supply chain governance and low corruption. This research aims to prove the effect of good global supply chain governance and corruption on welfare. This research was conducted on all provincial governments in Indonesia in 2014-2018. Good global supply chain governance was measured using the Indonesia Governance Index published by The Partnership for Governance Reform, corruption is measured through corruption cases carried out by public officials in each province published by the KPK-RI (Indonesia's Corruption Eradication Commission), while welfare was measured by the Human Development Index published by BPS-RI (Indonesia's Central Bureau of Statistics). The analysis was done through multiple regression testing. The results show that (1) the implementation of good global supply chain governance, corruption and social welfare in local governments in Indonesia is still bad; (2) local governments with high human development index and high government index cannot guarantee a low level of corruption; (3) good global supply chain governance is evidence to significantly improve welfare; (4) corruption has actually been shown to significantly improve welfare. This finding proves the importance of good global supply chain governance for local governments to accelerate the improvement of social welfare. Besides, the impact of corruption on welfare in this study is interesting.

Management of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK guidance and Supervision of the Inspectorate influences the management of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.

The drive of this study is to postulate empirical evidence about the evaluation of the enactment of regional autonomy in Indonesia after the enactment of Act Number 22 Year 1999 concerning Regional Government. Exclusively, this analysis aims to evaluate the wellbeing of the community, public services and regional competitiveness in the new autonomous regions. This research was conducted in 71 new autonomous regions in the Sumatra region after the depiction of Act Number 22 of 1999 concerning Regional Government during the 2000-2018 period. This type of research uses quantitative research. While the research method used is descriptive method, which is a research method that describes the population under study and consists of variables. The results of the study found that (1) the success rate of implementing regional autonomy for 20 years in the Sumatra region from the welfare aspect was 64.78%, meaning that the implementation of regional autonomy in the Sumatra region so far (64.78%) "has succeeded in increasing the HDI" according to the mandate of the law; (2) the level of success in implementing regional autonomy for 20 years in the Sumatra region from the aspect of regional competitiveness is 18.30%. The conclusion is that the implementation of regional autonomy in the Sumatra region has not been sufficiently successful in increasing regional competitiveness in terms of GRDP; (3) Riau Province is a region that has been very successful in implementing regional autonomy both in terms of welfare and regional competitiveness.

The improvement of society prosperity can only be achieved if the regional government has sufficient resources, both in the form of financial and non-financial resources. This study aims to examine the effect of government size and supply chain fiscal decentralization on prosperity. This research was conducted in all provinces in Indonesia in the 2014-2018 period. Prosperityis measured by the human development index, which the source is from BPS-RI, the size of the regional government is measured by the total income earned in a year, and supply chain fiscal decentralization is measured through revenue sharing funds, general allocation funds, and special allocation funds sourced from BPK-RI. Testing was done with multiple linear regression and the results of the study showed that government size and supply chain fiscal decentralization have a positive and significant effect on prosperity. This finding is empirical evidence of the importance of government size as measured by regional income and supply chain fiscal decentralization for regional governments in order to accelerate the improvement of prosperity for prosperity.

The COVID-19 or Coronavirus that encircled Indonesia seems to be unmuted. Its massive and relatively fast spread makes people feel scared. Everyone is forced to remain at home to break the COVID-19 transmission chain. Mass agenda eliminated because of COVID-19 also the term work from home (WFH) so popular. COVID-19 also has a serious impact on the education sector in Indonesia. Here are some policies in the world of education taken by the Indonesian government in the emergency period of Coronavirus (COVID-19) year 2020. This article aims to discuss government policy, especially about the education policy to deal with Coronaviruses. The results showed that some government policies related to education in the time Coronavirus could minimize the spread of coronaviruses. These policies include online learning for schoolchildren, online lectures, national Examinations 2020 canceled, UTBK SBMPTN 2020 postponed, the implementation for SNMPTN still in review.

The COVID-19 or Coronavirus that encircled Indonesia seems to be unmuted. Its massive and relatively fast spread makes people feel scared. Everyone is forced to remain at home to break the COVID-19 transmission chain. Mass agenda eliminated because of COVID-19 also the term work from home (WFH) so popular. COVID-19 also has a serious impact on the education sector in Indonesia. Here are some policies in the world of education taken by the Indonesian government in the emergency period of Coronavirus (COVID-19) year 2020. This article aims to discuss government policy, especially about the education policy to deal with Coronaviruses. The results showed that some government policies related to education in the time Coronavirus could minimize the spread of coronaviruses. These policies include online learning for school children, online lectures, national Examinations 2020 canceled, UTBK SBMPTN 2020 postponed, the implementation for SNMPTN still in review

This paper discusses the study about village government policy towards regional head regulation regarding the obligations of the madrasa diniyah program. The results of this study, madrasah diniyah is community based education, from, by and for the community.In life with the community, government officials in the village, they live with the community. They know and understand the problems of the madrasahdiniyah in their village. Existing reality,government officials in the village cannot carelessly channel aid from the village fund program from the government, because in its rules, it does not explicitly mention assistance for madrasahdiniyah, instead it is available for early childhood education.There is a regulation from the regional head regarding the mandatory madrasah diniyah program,then there is BOSDA funding, however backfired for madrasahdiniyah education, their number increased from the number before the regulation.