Audit Board of Republic of Indonesia Opinion Viewed from Review on Local Government Financial Statement and Leaderrs Commitment (Case Study in Indonesia)

2015 ◽  
Author(s):  
Teguh Puspandoyo ◽  
Farida Hendrastuti ◽  
Fitriana Kurniawati ◽  
Eka Setyorini ◽  
mariani mariani ◽  
...  
Keyword(s):  
Local Government ◽  
Financial Statement

scholarly journals Assessment of Enhancing Transparency of Financial Statements

2016 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Viswa Nadham N.
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Opportunity To Learn ◽  
Financial Statements ◽  
Financial Statement ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Qualitative And Quantitative

The study explored both the advantages of transparency and challenges facing finance departments of local government authorities in the course of preparing and presenting financial information. The study employed an explanatory case study,cross-sectional survey  and applied a triangulation of methods to collect both qualitative and quantitative data. The participants were all selected based on the opportunity to learn and the typicality of Dodoma municipality. A total of 80 respondents were involved. Data analysis was done through SPSS. Figures, tables, pattern matching, comparison and strong explanation building all aided in simplifying the analyses of findings.Key findings of the study unveiled that participation of the public in finance affairs of local governments heightened transparency in the preparation and presentation of financial statements. Furthermore, the finding reveal that International Finnancial Report Standards (IFRS) was rarely applicable during  the preparation of financial statement. It was also found out that tansparency in financial matters reduced fraudulent behaviours in the allocation and expenditure of local government funds.Key words: Financial statements, IFRS, IAS, Financial transperancy.

EVALUASI ATAS PENERAPAN SISTEM AKUNTANSI SATUAN KERJA PENGELOLA KEUANGAN DAERAH PEMERINTAH KOTA BOGOR (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah)

2019 ◽  
Vol 8 (01) ◽  
pp. 43
Author(s):  
Jeffry .
Keyword(s):  
Local Government ◽  
Money Supply ◽  
Research Result ◽  
City Government ◽  
Financial Statement ◽  
Accounting System ◽  
Local Government Finance ◽  
Cash Inflow ◽  
Accounting Procedure

Aim from this research has explained how far regulation that applied by city government in Bogor, explain how far accounting system applications SKPKD in city government in Bogor ,  and explain financial statement presentation in city government in Bogor. Research method that used case study method.  This method covers activity that done with hold direct research to location to gets data that need to relate to problem that canvassed. Research is done Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Daerah Kota Bogor. From research result that done, that city government bogor in the year 2007 apply Permendagri number 13 year 2006.  Then setting accountancy wisdom in city local government bogor appointed in number mayor regulation 26 year 2008 that published on 25 novembers 2008 about system and region finance accounting procedure.  City local government finance accounting system bogor comprehensively apply cash inflow accounting procedure, money supply expenditure accounting procedure, perosedur asset accountancy, with accounting procedure besides money supply. Financial statement presentation event, city government financial statement bogor fulfil Standard Government Accountancy as that regulated in PP number 24 year 2005. Evaluation result in this research that city government region finance manager work unit accounting system bogor as according to Permendagri number 13 year 2006 then done to setting accountancy wisdom that regulated in number mayor regulation 26 year 2008.  Even if happen slowness in regional leader regulation publication but system and region finance accounting procedure based on Permendagri number 13 year 2006 permanent applied at the (time) of regional leader regulation arrangement current.Keyword: accounting system, ministry of home affairs regulation (Permendagri) 

scholarly journals The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate)

2017 ◽  
Vol 6 (1) ◽  
pp. 109
Author(s):  
Fauzi Rahman ◽  
Rr. Titiek Herwanti ◽  
Rr. Sri Pancawati M
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Financial Statement ◽  
Internal Auditor ◽  
Study Approach ◽  
Anal Ysis ◽  
State Apparatus ◽  
Depth Interview ◽  
District Government

Regulation of Ministry of State Apparatus Empowerment (Permenpan) Number PER/05/M.PAN/03/2008, on the auditing standards of APIP (Government Internal Auditor), regulates the characteristics of APIP. The adequate characteristics of APIP are expected to support the realization of good governance. However, many problems related to the characteristics of APIP of Dompu District Inspectorate still occur, con-sisting of its expertise, independence, and objectivity. All of these problems are sus-pected to have caused agency problems in local government. This research was con-ducted using phenomenological qualitative method with a case study approach. This study used participatory observation, in-depth interview, and documentation for anal-ysis. The research found as the following: 1) the existence of agency problem caused by the conflict of interests between local government and APIP; 2) the lack of APIP’s mastery of accounting standards and; 3) the lack of APIP’s knowledge of law, account-ing, engineering, public administration, agriculture, statistics, and state administra-tion. In addition, the problems of independence and objectivity are still often found in the characteristics of APIP of Dompu District Inspectorate when auditing. Overall, the inadequate characteristics of APIP have been unable to improve participation, accountability related to financial statement quality, rule of law, and transparency of Dompu District Government.

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

EVALUASI PROGRAM/PROYEK PENGEMBANGAN KAWASAN EKONOMI KHUSUS SEI MANGKE DALAM RANGKA PELAKSANAAN KEBIJAKAN MP3EI 2011-2025 DI KORIDOR EKONOMI SUMATERA

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Firrean Firrean
Keyword(s):  
Local Government ◽  
Evaluation Process ◽  
Spatial Arrangement ◽  
Policy Program ◽  
Evaluative Research ◽  
Policy Optimization ◽  
Economic Zones ◽  
North Sumatra

Special Economic Zones (SEZ) is a region with certain limits within the jurisdiction of Indonesia which is set to perform economic functions and obtain certain facilities. One SEZ developed in North Sumatra Province and included in the National Strategic Area (KSN) Medan - Binjai - Deli Serdang - Karo is SEZ Sei Mangke. SEZ Sei Mangke is defined in PP 29 of 2012 on 27 February 2012 and is the first KEK in Indonesia which was inaugurated its operation by President Joko Widodo on January 27, 2015. KSN Mebidangro itself is an area of priority spatial arrangement because it has a very important influence nationally against state sovereignty, defense and state security, economic, social, cultural, and / or environment, including areas designated as world heritage. This research is an evaluative research intended to find out the end of a policy program in order to determine recommendation of last policy by using CIPO model which includes four stages: (1) context, (2) input, (3) process, and (4) output. The research method used is case study by applying qualitative research that aims to make an accurate interpretation of the characteristics of the object under study. Findings on the evaluation context indicate that the program is generally running well, but some aspects of synergy and policy optimization as well as financing support from central and local government need to be improved. In the input evaluation, and evaluation process some aspects need to be improved because the findings show the weakness of some aspects is the result of lack of synergy and optimization of policy and support from local government. Interesting from the evaluation of ouput is that with some weaknesses in the input and process components, it turns out the evaluation findings ouput show Seek Mangke SEZ development can still run well. The recommendation of this research is to improve the quality of policy synergy / program of SEZ Seek development by improving several aspects that are categorized in each stage of evaluation

Sign in / Sign up

Export Citation Format

Share Document