District Government Research Articles

Financial Performance Analysis of East Lombok District Government in Fiscal Year 2020-2022

East Lombok Regency is one of the regencies affected by the establishment of various policies from the central government, one of which is the restriction on the use of transfer funds which were previously the main source of funds for various local governments. This requires the East Lombok Regency Government to make optimal efforts to achieve independence to finance government and development activities. This study aims to analyze the financial performance of the East Lombok Regency Government as seen from the degree of independence, dependence, fiscal decentralization, and effectiveness of Regional Original Income. The data used is the realization of the East Lombok Regency Regional Revenue and Expenditure Budget for the 2020-2022 fiscal year. The study was conducted using a quantitative approach through calculations of several financial ratios, namely independence, dependence, fiscal decentralization, and effectiveness. The results show that the independence of the East Lombok Regency Government is still in the extremely low category which is supported by extremely high dependence on the central government and provincial government, as well as fiscal decentralization which is still in the less-than-ideal criteria. This is also indicated by the Regional Original Income as the main factor in supporting its independence, which has not been optimally realized.

Nevedben a sorsod – globalizációs trend és helyi identitás tükröződése az Abaúji kistérség általános iskolásainak keresztneveiben

The purpose of the study is twofold: on the one hand, it examines the expression of trends in globalisation and local identity in the Christian names of grade 5–8 pupils at three research points in the Abaúj micro-region: Baktakék, Forró and Krasznokvajda. On the other hand, it presents a special Hungarian lesson organised in the primary schools of the settlements entitled Your destiny is in your name, in order to support education based on local values, to promote knowledge on onomastics, and to raise awareness of names as tools expressing ethnic and religious identity. The first part of the study explains the choice of the title Your destiny is in your name, while the second part summarises the objectives of the Creative Region Projects, which provide the framework for the lessons; it then presents the ethnic and religious diversity of the selected settlements. According to census data, these settlements have a dual identity rate of 37–39%, making the support of local identity through education a key objective. The third part analyses the Christian names of 121 pupils, followed by the fourth part, which presents the special lessons. Finally, the study concludes that the pupils’ Christian names mainly reflect globalisation trends instead of viewing their names as a way of expressing local identity. National and international celebrities have a strong influence on the choice of names, especially in this region, where rare, special names offer uniqueness against the uncertainty of social prominence. The lessons also pointed out that pupils generally associate the origin of a name with the background of its ‘iconic’ name-bearer which further directs the name stock in the direction of choosing international names, as these name-bearers represent high prestige. Among the names of foreign origin conveyed by the media, there are also names preferred by the community’s religious affiliation (e.g., Anastasia, Helena), but the modern name-bearers do not see them as expressions of religious identity. The use of Hungarian names is not only an expression of the sense of Hungarian identity either, since some of these names are hereditary in the families, while others are also common or popular names. The development of religious identity is hindered by the fact that the churches of the small settlements lack permanent service, and the schools in the study are maintained by the school district authorities, thus the names conveyed by the liturgy are becoming increasingly distant from the pupils. The experience from the special lessons indicates that pupils were unable to identify names preferred by religious affiliation. Due to their openness to unique names or a commitment to tradition, the pupils would be willing to reintroduce names that express local identity especially if those names belonged to historically significant figures with high prestige.

Information Technology Support and Accounting Digitalization on Business Development Potential with Knowledge Management as an Intervening Variable in Micro, Small and Medium Enterprises in Deli Serdang Regency

There are still relatively many MSMEs in the Deli Serdang district area that have not used technology as a medium to assist in increasing their business where in this day and age technology plays a very important role in increasing sales to the international scope. The Deli Serdang district government, which cares about increasing MSMEs, makes socialization for business actors within the Cooperative and SMEs Office to be given training in the use of business digitalization in order to provide an understanding that digitalization is the right way in this day and age to manage businesses both in production, marketing, finance and management. This research will be conducted in the Deli Serdang district with a population of MSMEs that already have NIB of 570 businesses with a sampling method using the Slovin formula with an error rate of 5%, so that a research sample of 235 can be found. Directly the information technology support variable has a significant effect on kenowlodge management. Directly the information technology support variable has a significant effect on the business development potential of the business, directly the accounting digitalization variable has a significant effect on kenowlodge management, directly the accounting digitalization variable has a significant effect on business development potential, directly the knowledge management variable has a significant effect on business development potential, indirectly the Knowledge Management variable has a significant role in mediating Information Technology support on Business Development Potential, indirectly knowledge management does not have a significant role in mediating accounting digitalization support on Business Development Potential

Rancangan Sistem Pendukung Keputusan Pemilihan Calon Pegawai Honorer Pemerintah Kabupaten Lamandau Menggunakan Metode Profile Matching

This study aims to design a Decision Support System (DSS) that implements the Profile Matchingmethod for the selection of honorary employees in the Lamandau District Government. The oftennon-systematic selection process results in less objective decisions, necessitating a system that canenhance effectiveness and transparency in decision-making. The Profile Matching method is usedto compare the profiles of candidates with predetermined criteria, leading to a fairer and moreaccurate selection process. Data were collected through interviews with relevant stakeholders inthe Lamandau District Government, which were then analyzed to identify appropriate selectioncriteria. The findings indicate that the application of DSS can reduce subjectivity and improveclarity in the evaluation process. Additionally, the designed computer-based system facilitatesfaster data processing and presents information in a more comprehensible manner. Thus, thisresearch is expected to make a significant contribution to the development of employee selectionsystems in local government and enhance the quality of human resources in public service. Theimplementation of information technology in DSS is anticipated to serve as a reference for futureresearch in decision-making and human resource management.

Optimalisasi SIPD dan SPIP dalam Meningkatkan Kualitas Laporan Keuangan: Pentingnya Kompetensi SDM

<p><em><span>This study aims to describe the implementation of Local Government Information Systems (LGIS), Government Internal Control Systems (GICS), and Financial Report Quality (FRQ); evaluate the effect of LGIS and GICS implementation on FRQ; and analyze the role of Human Resource Competence in moderating the relationship between LGIS and GICS on FRQ. The research employs a quantitative approach, focusing on theory testing through numerical variables and data analysis using statistical procedures. The study utilizes the Partial Least Square (PLS) method in Structural Equation Modeling (SEM) with the WarpPLS 8.0 software, involving 128 respondents from various Local Government Agencies. The results indicate that the implementation of LGIS and GICS positively and significantly affects FRQ. Furthermore, Human Resource Competence enhances the relationship between LGIS and GICS with FRQ, suggesting that improving HR competence can increase the effectiveness of LGIS and GICS implementation in enhancing financial report quality. This study is expected to provide input and contribute to the District Government as an evaluation tool for the implementation of LGIS and GICS. This study also combines the variables of LGIS and GICS on FRQ using the Agency Theory approach.</span></em></p>

Analisis Tingkat Kerawanan Banjir di Sub Daerah Aliran Sungai (DAS) Kampar Kiri di Kecamatan Kampar Kiri

This study aims to describe and analyze the flood vulnerability level in the Kampar Kiri Sub-Watershed, Kampar Kiri District, as well as the extent of flood-prone areas impacting settlements in the region. The primary focus of this research is to understand the flood risk of the area and its effects on the existing settlements. The method applied in this study is Multi-Criteria Evaluation (MCE) using a Geographic Information System (GIS) approach. MCE is used to determine the weights of parameters affecting flood vulnerability and to select appropriate methods for analysis. This approach has proven effective and efficient in flood risk analysis, as demonstrated in previous studies. The parameters analyzed include slope, elevation, rainfall, soil type, land use, and distance from rivers, which are calculated using scoring methods and overlaid to produce a flood vulnerability map. The results indicate that the flood vulnerability level in the Kampar Kiri Sub-Watershed is categorized into three classes: not vulnerable, vulnerable, and highly vulnerable. The areas for each class are: not vulnerable with 16,854 hectares, vulnerable with 58,543 hectares, and highly vulnerable with 11,506 hectares. The extent of settlements in the vulnerability zones includes: vulnerable zone with an area of 277 hectares (approximately 20.83%), and highly vulnerable zone with an area of 1,054 hectares (approximately 79.17%). Based on these findings, it is recommended that the Kampar Kiri District government enhance land use planning to reduce flood risks, collaborate with the Kampar Public Works and Spatial Planning Office, and improve infrastructure such as drainage channels and flood protection embankments.

The Influence of Work Ability and Organizational Culture on Employee Performance Through Leadership in Malaka Regency Government

The Regional Secretariat (SEKDA) of Malacca Regency is an assistant element of the district government leadership led by a regional secretary who is under and responsible to the Regent. This study aims to analyze the effect of work ability, organizational culture on employee performance through leadership in the Regional Secretariat (SEKDA) of Malacca Regency. The sample used in this study was 58 employees. The method used is linear regression analysis. The results showed that there was a partially significant effect of work ability, organizational culture and leadership variables on employee performance. The work ability variable has a significant effect on employee performance. Organizational culture has a significant influence on employee performance.

Externalities on The Conversion of Mangrove into Salt Pond in Bipolo Village, Sulamu District, Kupang Regency, East Nusa Tenggara

The utilization of mangrove forest land for the expansion of salt pond areas with the aim of increasing salt production in Bipolo Village causes the loss of economic value of marine biota in the mangrove ecosystem. Mangrove ecosystem resources that are utilized as salt ponds if not accompanied by a rehabilitation process will cause a decrease in the function of the mangrove ecosystem. This will later become a challenge as well as create externalities that need attention from the Kupang district government in regulating the utilization of the mangrove ecosystem in Bipolo Village. This study aims to analyze the positive and negative externality values ??resulting from the development of salt pond businesses in Bipolo Village, Sulamu District, Kupang Regency. To determine the positive and negative externality values ??using the economic valuation method. Based on the results of the study, it is known that the salt pond business in Bipolo Village provides a negative externality value of Rp. 21,439,466,084 and a positive externality value of Rp. 235,280,000 which means that the opening of salt pond land has caused losses from the ecological side of the mangrove which is quite large compared to the benefits obtained.

Role of Social Media Platforms in Dissemination of Knowledge, Ideas, and Innovation among Employees within Governmental Organizations- A Sociological Study in Southern Punjab

This study aims to assess how social media platforms contribute to the information, ideas, and innovations that are shared among employees of government organizations. The following will be the research's main purposes; (A) To evaluate the degree to which social media platforms increases knowledge and ideas between employees in organizations (B) To access how social media platforms encourage ideas generation procedure between employees within organizations. (C) To scrutinize how social media platforms encourage innovation procedure between employees within organizations. 210 employees in total will be chosen as sample from various South Punjab government organizations. At the first stage, three divisions of South Punjab will be chosen purposefully. At the second stage, two districts will be selected from each division. In the third stage, five government organizations will be selected using a simple random sample method. At the fourth stage, seven (7) employees will be chosen from each district's government departments, to complete a total of two hundred and ten employees’ sample, so that the conclusion derived from the sample may be general to the full population. Data will be collected using a digital survey questionnaire (created and distributed using Google Forms). After gathering the data, the investigator will utilize the Statistical Package for the Social Sciences (SPSS) software to perform various statistical analyses. The data demonstrates that 52.9% of government office personnel utilized social media to a great extent and 47.1% who used it to some extent. According to collected data it was determined that 61.0% of the respondents used social media. primarily for learning purposes. The bi-variate investigation hypothesis outcomes demonstrates that there is helpful connection among the utilization of social media platforms by employees and openness and Flexibility during interactions. There is a helpful association among official communication and information sharing and employees are motivated and connected. There is the positive Association between social media sites help to overcome communication obstacles and organization work together and share knowledge. Results show that there is a positive correlation between time spent on social media and employees are allowed to express their innovative ideas. Results show that there is a positive link among the use of social media for sharing updates and announcements and employees engage in work-related conversations and discussions. Results show that there is an optimistic link among time spend on social media and opportunities to employees for sharing ideas and expertise.

Implementation of the Infrastructure Policy in the Construction of the Bridge Connecting Gampong Blang Mirou--Kumba Kec. Bandar Dua, Pidie Jaya Regency

Due to the lack of connecting facilities, residents in the Gampong Blang Mirou and Kumba Kec. Bandar Dua have to travel via another route. Although proposals to the district government are submitted every year, a response was received in 2018. In 2018, the construction of the Blang Mirou–Kumba steel truss bridge was carried out using the DAK budget, the tender process for this development package used a budget of 14 billion Rupiah. The purpose of this research is to determine and analyze the increase in social interaction and economic growth as a result of the construction of the bridge connecting Gampong Blang Mirou - Kumba District. Bandar Dua Kab. Pidie Jaya. The method used is descriptive qualitative. The data sources used are primary data and secondary data. The research uses data obtained through interviews, observation, and documentation. Based on the results of the research and findings in the field, the conclusion is that the implementation of this policy can provide practical implications for the people of Pidie Jaya Regency, especially the people of Gampong Blang Mirou and Gampong Kumba as well as the Pidie Jaya Regency Government so that social interaction between the regions and the regional economy both increases. An interesting finding was that when the road was widened to build a connecting bridge, the community gave their land for free without having to be compensated by the government. Keywords: policies, infrastructure, bridges, socio-economic community

Assessment of Decentralized Decision-Making on Livestock Management in Miombo Woodlands of Tanga and Morogoro regions, Tanzania: Bridging Acts and Practice

Despite legal reforms such as the Local Government (District Authorities) Act of 1982 and the Forest Act of 2002, which decentralize forest management in Tanzania’s villages, the persistent degradation of Miombo woodland forests, primarily due to livestock activities, raises concerns about the effectiveness of these reforms. This study compares the provisions of these acts with on-ground realities through data from 27 Focus Group Discussions (FGDs) and 45 Key Informant Interviews (KIIs). Thematic analysis using NVIVO 12 software identified four key discrepancies: decision-making structures, decision-making processes, gender involvement, and village collaboration. Findings show that villagers often unknowingly delegate legislative power to leaders, decision-making is politicized with minimal stakeholder engagement, gender inclusivity is minimal, and villages manage forests independently rather than collaboratively. These gaps have led to biased decisions, conflicts among user groups, forest encroachment, and the neglect of women's needs, exacerbating forest degradation. To address these issues, the study recommends capacity building through leadership and technical training for village councils, community education on legal rights, and improved transparency via public forums and accessible reporting. These initiatives aim to empower local communities and foster sustainable management of Miombo woodland forests

Constraints on Public Policy Design and Formulation: A Case Study on the Conservation of Natural Resources in Local Governments of the Amazonia, Peru

The high rate of depredation of forest resources causes major climatic changes that affect the economic activities and health of populations, plunging them into poverty and social problems. The state is responsible for dealing with these problems, because it has the technical, legal, and economic power to do so. This research aims to identify the factors that limit the design and formulation of public policies for the conservation of natural resources at the level of local district and provincial governments in Peru. For this study, we used qualitative methodology and non-probabilistic sampling, as well as techniques such as unstructured interviews, focus groups, and documentary review; moreover, for data analysis, we applied the theoretical saturation design in grounded theory. The results show that the conservation of natural resources is not positioned as a priority public policy in municipal administrations; furthermore, the organic units of natural resources suffer financial restrictions, and not because of a lack of budget availability, but because of a lack of will and decision-making capacity of authorities and civil servants, as well as a lack of coordination between the different national governments. It concludes that there are conflicts of interest in public policy making, with abuse of power and corruption predominating. Furthermore, the complexity of addressing sustainability criteria and the inability to confront the environmental crisis mean that international summits and national norms are attenuated in the face of the problems of environmental degradation. Deforestation should be considered a major public priority problem because of its environmental, economic, social, and health impacts. These problems require a holistic approach that combines local, national, and international policies and fosters effective and participatory governance.

PEMETAAN KOMPONEN PENGELUARAN WISATAWAN DI KAWASAN WISATA TORAJA

Toraja is a tourist area located in South Sulawesi province. Toraja is divided into two districts, Tana Toraja and North Toraja. Toraja has the charm of natural, traditional and cultural tourism that attracts foreign tourists and domestic tourists. In making a visit, these tourists certainly spend certain costs so that they can enjoy the tourism in Toraja. Tana Toraja and North Toraja district governments have not yet mapped the components of tourist expenditure on tourist expenditure while visiting Toraja. Data processing using the K-Means method. K-Means is a data maining method that provides a group description of an item. Tools used in data processing is RapidMiner application. The purpose of this study is to map or group the components of tourist expenditure in the Toraja tourism area. The results of this mapping there are 2 clusters formed, namely, cluster 0 which amounts to 79 and cluster 1 which amounts to 21, so that the results of this study can be used as a reference and benchmark for the Tana Toraja and North Toraja Regency governments and decision making for interested parties so as to improve the regional economy.

Synergisticity Of District National Zakat Amil Agency, Zakat Amil Institution And Pati Regional Government In Zakat Management

This research is motivated by the phenomenon of the existence of two groups managing zakat (government and society) making up two large parts of the field of zakat management in Indonesia. The government and its institutions are used as the main focus of zakat collection targets by the National Zakat Amil Agency (BAZNAS) while the general public and private companies are more targeted objects for zakat collectors by the National Zakat Amil Institute (LAZNAS). In terms of legal regulations, the implementation of zakat in Indonesia shows cooperation between BAZNAS and the government to collect zakat funds from government employees to all institutions. However, in reality the results of collecting zakat, infaq and alms are still far below the existing potential, so there is still a need for synergy in various fields for the two groups of zakat managers. The aim of this research is to find out how there is communication synergy, coordination synergy and innovation synergy between the Pati National Amil Zakat Agency, the Amil Zakat Institute and the Regional Government of Pati Regency in managing zakat. This type of research uses qualitative research methods with the researcher as the key instrument in recording and collecting data through interviews, observing, collecting documents from zakat collection institutions and the Pati district government. Meanwhile, data analysis was carried out using an interactive analysis model. The results of this research conclude that 1. The form of communication synergy between the National Amil Zakat Agency of Pati, the Amil Zakat Institute of the Ministry of Religion of Pati and the Regional Government of Pati Regency is carried out formally by invitation or coming directly to the institution, or communicating using a digital platform by prioritizing the context of mutual brotherhood. need in managing zakat. The messages conveyed in the communication process are of high quality because the language is communicative, the message content is needs-oriented and delivered in a friendly manner. Feedback from communication shows support, openness and sincerity as well as high enthusiasm and commitment. 2). The form of coordination synergy is coordination synergy in planning, potential, cooperation in zakat education, distribution, joint program synergy and synergy in reporting. The mechanisms for coordination synergy include goal setting, stakeholder identification, payroll collection. Coordination synergy in monitoring and evaluation by sharia auditors or public accountants. 3). Synergy of innovation is carried out in Strengthening Zakat Regulations including the issuance of Regent's regulations on zakat, the issuance of regional regulations on zakat, b. Institutional strengthening includes the development of new UPZs, collaborative data analysis with religious instructors, routine quarterly coordination with fellow zakat managers, c. Program synergy, including zakat education with socialization and guidance of UPZ, distribution of zakat other than ashnaf 8, distribution of zakat for disaster response

Academic Supervision Management In SD Negeri Tuntang 03 Semarang Regency

Teacher professionalism is an important factor in determining the quality of education. However, teacher professionalism needs to continue to be improved in accordance with the dynamics of needs. One effort to increase teacher professionalism is academic supervision. SDN Tuntang 03 Semarang Regency is a school that stands in the center of the Tuntang District government and there is an increase in the results of academic supervision every year. The focus of this research is how to plan, implement and follow up on academic supervision to increase teacher professionalism at SDN Tuntang 03 Semarang Regency. This research method is descriptive qualitative. located at SDN Tuntang 03 Semarang Regency. The research steps carried out were 1) carrying out pre-research, 2) compiling instruments and carrying out data collection (primary data and secondary data), 3) analyzing the data, 4) checking the validity of the data using triangulation. Research instruments are interviews, observation and documentation. Data analysis includes data collection, data reduction, data presentation and conclusions

Analysis of factors affecting on local government’s financial losses in North Sulawesi

This study intends to examine if internal control effectivity, audit findings, audit opinion, completion of follow up audit results and characteristics of regional head have impacts on local government’s financial losses. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship. Using a sample of 80 respondents in the year 2024, this study draws on primary sources to examine all of the local governments in North Sulawesi Province. Multiple linear regression analysis was processed by Smart PLS version 3.0 software program in order to analyze data and evaluate hypothesis. This study demonstrate that: (1) effectiveness of internal control system has a negative and significant effect on local government’s financial losses; (2) audit findings has negative and significant effect on local government’s financial losses; (3) audit opinion has negative and significant effect on local government’s financial losses; (4) completion of follow up audit results has negative and significant effect on local government’s financial losses; and (5) characteristics of regional heads has negative and significant effect on local government’s financial losses.

The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China

AbstractThis study investigates the relationship between district government fiscal expenditure fluctuation and asymmetric cost behaviour in China. Using the unique manual data sets of Chinese A‐listed firms during the period 2003–2018, we find that cost stickiness is a pervasive phenomenon and that fiscal expenditure fluctuation positively affects cost stickiness. The results also demonstrate this effect is more pronounced when labour input is high and the size of the population is large. In addition, our further analysis indicates that higher social welfare incomes and the higher administrative level of a city can influence these results.

Upaya Pengelolaan Sarana Pada Objek Wisata Air Soda di Desa Parbubu I Kecamatan Tarutung Kabupaten Tapanuli Utara

The Parbubu I soda water tourist attraction is one of the areas located in North Sumattra Province, Tarutung District, which is known as the Gospel tourism city, and also has the advantage of agricultural products such as yagung, sawa, coffee, and also has a variety of natural beauty and diversity. culture so that it can give rise to various potential tourist attraction destinations. Local communities also take the initiative to actively manage it into a potential tourist attraction. So tourist options are varied, and so are they. The Tourism Office in North Tapanuli district still has many problems that must be paid attention to, such as facilities, facilities for tourist visitors, in each tourist attraction destination location which are not yet adequate and still have not yet optimized management efforts, which still lacks professional human resources. Formulation The problem in this research is how to manage the facilities of a manager of the Parbubu I soda water tourist attraction, Tarutung District, as well as for the foundation of a researcher who wants to conduct research, in other tourist motorcycle taxi destinations and in their respective areas in North Tapanuli Province. The method used is a qualitative methodology which is descriptively oriented by having informants and also using data collection techniques, you can use observation techniques, interviews, document analysis. From this research, the researcher feels that the government of the tourism office and the district of Tarutung sub-district, and also especially the government of the village of Parbubu I, is establishing a cooperative relationship with the management of the Parbubu I soda water tourist attraction, because the management of the tourist attraction destination comes from the local community or is Individually, in terms of regional income, the Tarutung District Government has not implemented regulations so that tourism income goes into the coffers of a manager and Parbubu village or is distributed to the community who manages the soda water tourist attraction destination.

Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa

This research aims to analyze the application of accounting systems and procedures in managing Village funds. This research was conducted in Geliting village, Kewapante District, Sikka Regency. This research data was obtained from several data collection techniques, namely through observation and interviews. The results of this research indicate that the accounting system and procedures in managing village funds in Geliting Village are in accordance with Permendagri No. 113 of 2014 which includes: (1) In the planning stage, the Geliting village government involves the community to play an active role in the village fund planning process. (2) In the implementation stage, the village government carries out all programs mutually agreed between village officials and the community which prioritizes community needs. (3) The administration stage, in the form of recording transactions, both receipts and expenditures, in the general cash book, tax assistant cash book and bank cash book. (4) Reporting stage, in the form of submitting a report on budget realization which is carried out in two stages. (5) Accountability stage, in the form of the obligation of the village government to be accountable for budget realization reports to the central district government. However, at the reporting stage in the form of submitting reports on budget realization, delays often occur for several years.

PENYELENGGARAAN TATA NASKAH DINAS DI LINGKUNGAN PEMERINTAH KECAMATAN

The Sintang District Government along with the Village Government and Village Government in Sintang District face several problems, especially in the field of official manuscripts. Indications of this can be seen from the way official manuscripts are typed, the use of headers, the installation of signboards, both the District Government and the Village Government and Village Government, have not fully referred to the Sintang Regent Regulation Number 22 of 2006 concerning Guidelines for Official Manuscripts within the Sintang Regency Government.