scholarly journals PERLUASAN KEWENANGAN BPK DALAM MENGAWASI KEUANGAN NEGARA DI LINGKUP PEMERINTAHAN DAERAH

2020 ◽  
Vol 6 (2) ◽  
pp. 324-342
Author(s):  
Dani Habibi ◽  
Ian Aji Hermawan
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
State Intervention ◽  
Final Report ◽  
Regional Government ◽  
State Budget ◽  
Financial Reports ◽  
The Republic ◽  
Local Government Budget

State budget management is tightly related to how the existing state law regulates fiscal relationship between the central government and the regional-local governments.  The authority granted to regional-local government to manage their own budgeting more or less autonomously in practice results in mismanagement, misuse of available financial resources and even corruption.  Unfettered and unchecked financial leakage at the regional government level may and have resulted in failure to realize and implement projects much needed by society.  In light of this situation, a justified need arise for state intervention to monitor-control planning and realization of regional-local government budget. The author proposed the expansion of the Audit Board of the Republic Indonesia’s authority. They should not passively wait for financial reports to be submitted but actively assist regional-local government in planning their own budget, monitor the spending and realization of it and lastly, provide assistance in drafting the final report. 

scholarly journals Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat

2020 ◽  
Vol 12 (1) ◽  
pp. 23-46
Author(s):  
Puji Astuti Rahayu ◽  
Sylvia Fettry ◽  
Monica Paramita
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Integrated System ◽  
Regional Government ◽  
Government Budget ◽  
Financial Reports ◽  
Government Work ◽  
Fiscal Balance ◽  
Local Government Budget

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from  Report of Audit Findings and interviews with related parties

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

scholarly journals Policy Evaluation of Central Government and Local Governments in Untia Fishing Port Development

2021 ◽  
Vol 921 (1) ◽  
pp. 012052
Author(s):  
R S Utami ◽  
Budimawan ◽  
Kurniaty
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Sampling Technique ◽  
Government Support ◽  
Port Development ◽  
Port Management ◽  
Supply Industry ◽  
Management Policies ◽  
The Republic

Abstract The fishing port as the basis for the capture fisheries sector has a very important role in the national economy. Since the inauguration in 2016 until now, Untia Makassar Fishing Port has not shown an increase in activity as expected. This research objective is to make an inventory of the regulations related to the Untia Fishery Port Management Policies and how is the implementation of the Untia Fishery Port Management Policies. This research uses a descriptive method with a qualitative approach. The sampling technique used was purposive sampling. The method of data collection is done by interview, participatory observation, documentation, and questionnaire. The results show that the Decree of the Minister of Marine Affairs and Fisheries of the Republic of Indonesia Number 74 / KEPMEN-KP / 2016 concerning the Management of Untia Fishery Ports has not succeeded in becoming a tool in increasing fisheries activities. Therefore, it is necessary to coordinate immediately with the Ministry of Administrative Reform - Bureaucratic Reform (Kemenpan-RB) so that the nomenclature of Untia fishery port managers can be immediately determined so that additional human resources and budgeting resources can be added. The efforts must be made so that policy implementation can be maximized in the community, namely (1) local government support for the initiation of the 30 GT ship to facilitate it to the fishery port for use and (2) local government support in the form of regulations for industrial entrepreneurs both in the ship supply industry as well as the marketing and distribution of fishery products to grow the fishery industry at the port of Untia.

scholarly journals DUALISME PEMBATALAN PERATURAN DAERAH PROVINSI DENGAN PERATURAN PRESIDEN DAN PERATURAN MENTERI DALAM NEGERI

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Gde Edi Budiartha
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
Regional Government ◽  
Regulatory Oversight ◽  
Legal Concept ◽  
State Supervision ◽  
Presidential Decree ◽  
The Republic ◽  
And Control

Local regulations are local regulations that are established by local specificities recognized by the Constitution of the Republic of Indonesia-1945 as part of their decentralization. Local regulations can not contradict the legislation of higher order not to cause a result of the cancellation. This cancellation is the authority of the central government in relation to the unitary state. Supervision by the central government there are two models of preventive supervision and oversight repesif. Cancellation regulatory oversight repesif area is conducted on local government. Cancellation Provincial Regulation made by the President and the Minister of the Interior gave rise to a dualism. For it will be discussed on How cancellation arrangements are made with the Provincial Regulations and Regulations Presidential Decree of the Minister of the Interior? 2. What is the legal effect of the cancellation of Provincial Regulation by Presidential Decree and the Regulation of the Minister of the Interior? The issues discussed using normative research by using the approach of legislation, the legal concept analysis approach, in order to obtain answers that dualism cancellation provincial regulations stipulated in several laws including Law No. 32 Year 2004 on Regional Government, Law No. 28 year 2009 on Local Taxes and levies, Government Regulation No. 79 Year 2005 on Guidelines Direction and Control of Local Government, Minister of the Interior No. 1 Year 2014 on the Establishment of the Regional law Products stating that the authority of the cancellation of regulations made by the President of the instrument while the Presidential Decree cancellation made by the Minister of the Interior was limited to cancellation Draft Regional Regulation on stage during the evaluation of preventive supervision and legal consequences caused by the dualism cancellation of local regulations are different between cancellation made by the President and minister of Interior. Cancellation is cancellation of its President in the field of executive interim final cancellation made by the Minister of the Interior if the local government to enforce the local regulations canceled Interior Minister will ask the cancellation to the President.

scholarly journals Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Pilipus Ramandei ◽  
Abdul Rohman ◽  
Dwi Ratmono ◽  
Imam Ghozali
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Assistance ◽  
Financial Reports ◽  
Additional Information ◽  
West Papua ◽  
The Republic

Good local government financial statements are financial statements according to the qualitative characteristics of financial statements, which are relevant, reliable, comparable and understandable. However, the phenomenon shows that there are still weaknesses in financial reporting in several local governments in Indonesia, especially in the provinces of Papua and West Papua based on the findings of the Audit Board of the Republic of Indonesia (IHPS II BPK, 2017). The purpose of this study is to obtain empirical evidence of the role of moderating financial assistance and apparatus competency on the quality of government financial reports. Explanation of the relationship between variables was using an institutional theory perspective. The survey was conducted in 2018 on 42 Local Governments in Papua and West Papua. Methods of processing and analyzing data were using SEM-PLS with WarpPLS 6.0 statistical software. The results of the apparatus competency research have a positive effect on the quality of financial statements. A financial resistance positively strengthens the influence of apparatus competency on the quality of local government financial reports. Thus, efforts to overcome the presentation of quality financial statements require competent apparatus through the existence of financial assistance policies. Limitations of the study are the method of collecting data using a questionnaire and that it is very possible for the bias to occur. Therefore, efforts to achieve better results need to be accompanied by an interview method in order to obtain additional information as a comparison of respondents' answers; 2) the determination coefficient value of R- square is 0.41 or 41% indicating that there are still 0.59 or 59% variability in the quality of Local Government Financial Statements (LKPD) which can be explained by other variables outside the research model. 

scholarly journals PERAN PEMERINTAH DAERAH PADA PENANGANAN COVID-19

2020 ◽  
Vol 13 (1) ◽  
pp. 52-68
Author(s):  
Diyar Ginanjar Andiraharja
Keyword(s):  
Public Health ◽  
Local Government ◽  
Health Service ◽  
Local Governments ◽  
Central Government ◽  
Regional Government ◽  
Basic Health ◽  
Public Health Emergencies ◽  
Level Data ◽  
The Law

This study aimed to assess the strategies that have been implemented by the central and regional governments in handling COVID-19. There are ten regulations related to the research objectives that have been reviewed. The method applied is normative legal research. Second level data is used in this study. The literature reviewed is used to solve researchers' questions. From this study it was revealed that the local government was obliged to decide on the policies that had to be taken in handling COVID-19 with normal basic health service conditions. In the situation of the COVID-19 pandemic, the appropriate regulations were enacted not the Law on Regional Government, but the Law on Health Quarantine. The conclusion of this study, in the condition of public health emergencies there is uncertainty at the local government level, because with the decentralization in the field of health causes basic health service standards vary according to the commitment and fiscal capacity of local governments. Strengthening the role of local government is a major factor in overcoming COVID-19. Health services in the regions must be ensured by the central government to conform to the COVID-19 handling standard. With the current state of public health emergencies, it is hoped that the division of roles of the center and the regions will be expected to ensure the safety of citizens.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 959-976
Author(s):  
Weni Januar Liza ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Local Governments ◽  
Financial Statements ◽  
Regional Government ◽  
Financial Independence ◽  
Financial Reports ◽  
Work Units ◽  
Regional Work ◽  
Regional Wealth

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

scholarly journals Implementation of Large-Scale Social Restrictions Policy (PSBB) in Bogor District Government

2020 ◽  
Vol 4 (1) ◽  
pp. 70
Author(s):  
Retnowati WD Tuti ◽  
Ma'mun Murod ◽  
Tria Patrianti
Keyword(s):  
Local Governments ◽  
Large Scale ◽  
Central Government ◽  
Virus Disease ◽  
Regional Government ◽  
Literature Study ◽  
Corona Virus ◽  
District Government ◽  
The Republic ◽  
The Government

Large-scale Social Limitation (hereinafter referred to as PSBB) is one form of concern. The government and local governments are Pendemic throughout Indonesia and the world, namely Pandemic Corona Virus Disease (Covid-19). Bogor Regency, which is one of the buffer cities of the Republic of Indonesia, is an area that is quite vulnerable in spreading the Corona virus. Why? because many DKI Jakarta employees / laborers live in Bogor Regency, whose mobility is very high. With the birth of Regent Regulation No. 16 of 2020 concerning Implementation of Large- Scale Social Restrictions in Handling COVID-19 in order to conserve the use of Covid 19. The purpose of this study is to analyze the Implementation of Large Scale Social Limitation Policies in the Government of Bogor Regency. This research method uses Qualitative Methods with Literature Study research methods. (Huberman, Miles, 1994). The technique of inviting data is by searching Scientific Journals, Online Mass Media, Legislation and Books. The technique to determine Online Media by Pusposive, while for data analysis using Nvivo 12 Plus. Test the validity of the data by testing the data source. The results of the study show that the implementation of the Large-Scale Social Limitation Policy in the Bogor District Government has not yet proceeded, starting from the clash of authority between the Central Government and the Regional Government so that it cannot make improvements, and many more are in accordance with the provisions of Covid-19 and its distribution. Social assistance to the community.

scholarly journals PEMBAGIAN KEWENANGAN PEMERINTAH PUSAT-PEMERINTAH DAERAH DALAM OTONOMI SELUAS-LUASNYA MENURUT UUD 1945

FIAT JUSTISIA ◽  
2016 ◽  
Vol 9 (4) ◽  
Author(s):  
Abdul Rauf Alauddin Said
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Legal Authority ◽  
Government Action ◽  
Legitimate Power ◽  
The Republic ◽  
Constitutional System ◽  
Relationship Of ◽  
The Relationship

The concept of the relationship of authority between central and local governments within the unitary state of Indonesia in the context of the widest possible autonomy based on the Constitution of 1945. Whereas, the Republic of Indonesia as a state of law is based on constitutional system so that in every action of law concerning the concept of the relationship between central and local authorities should be established through legislation, whereas in juridical manner of authority is a right and legal authority of government. So, in the concept of the legal state (rechtstaat) all of government action that came from their authority should be based on legality principle. Therefore, the authority which is one form of power has legitimacy (validity), which will be the relationship that authority has a legitimate power. In the legislation related of the division of authority between central government and local government that regulated in Law Number 23 of 2014 on local government is clearly not reflect autonomy broad. Keywords:Authority, Local Government, Autonomy

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