Manado City Government Research Articles

PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.

PERTUMBUHAN PENDAPATAN ASLI DAERAH DAN KONTRIBUSINYA TERHADAP BELANJA DAERAH KOTA MANADO

This study aims to find out how much the growth of Regional Original Income (PAD) and the Contribution of PAD to the Regional Expenditures of the City of Manado. This research was conducted for three months from September to November 2017. The data used in this study were secondary data collected from the Central Statistics Agency (BPS) of North Sulawesi. The results showed that the growth of PAD from 2011-2016 was fluctuating with the highest growth rate in 2012 of 24.49% and the lowest in 2015 of 4.22% and with an average of 15.33%. The contribution of Regional Original Revenue to Regional Expenditures for 2011-2016 is still in the lack of criteria, with the highest contribution in 2014 amounting to 19.08% and the lowest in 2016 amounting to 14.91% and the average contribution to Regional Expenditure of 15.75% . This means that the Manado City government needs to improve performance more in exploring new sources of Regional Revenue and maximizing existing PADs to increase Regional Original Income Contributions to Manado City Regional Expenditures.*eprm*.

ANALISIS SISTEM DAN PROSEDUR PENYUSUNAN LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAHAN PADA DINAS PARIWISATA KOTA MANADO

In order to encourage the creation of performance accountability, government agencies need an accountability system so that they can operate efficiently and effectively to realize the transparency of government agencies and maintain public trust in the government, especially the City Government of Manado. This study aims to investigate and describe the System Manado City Government Especially at the Tourism Office. The research method used is descriptive analysis method. The results of this study indicate that the Implementation of the Performance Accountability System of the Manado City Government Agency can improve better transparency where this system is an integration of the planning system, budgeting system, and performance reporting system that is in line with the implementation of the financial accountability system. In this case, each agency, both the leader and the work device, is obliged to record and report on the use of state finances and their suitability with the applicable rules, but in the implementation there are still several obstacles, namely Human Resources that are less understanding and lacking in coordination between providers and trustee / budget users in the institution so that there are differences in the report documents obtained.

PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

EFFECT OF PARTICIPATION OF BUDGET PREPARATION ON PERFORMANCE OF SKPD APPARATUS (Case Study In Local Government of Manado City)

The performance of an officer will be seen when he is involved in budgeting so that the budget set will be the correct reference in accordance with regional needs rather than on the interests of the authorities. The performance of the apparatus is largely determined by financial management, which includes budgeting. Inadequate budget formation can be demonstrated by the placement of apparatus based solely on proximity and personal relations factors, personnel who only prioritize personal or short-term interests, the occurrence of budget slack, do not involve fully to the financial management official in the preparation of budget and the time of budget preparation done just a few days. This study aims to determine the effect of budgetary participation on apparatus performance in SKPD in Manado City. The population in this study is 7,811 employees/apparatus that exist in 43 SKPD at Manado City Government. The sample chosen using purposive sampling method, that is 84 employees/apparatus having position as secretary, head of section, head of sub section. For the primary data tested came from 78 respondents from 84 respondents who set. The method of analysis used is simple linear regression analysis, before the data to be processed first tested by using the classical assumption test. While for data processing research using computer program SPSS version 15.0. The test results showed the participation of budgeting have an effect on significantly on apparatus performance at SKPD in Manado City Government. This is obtained from the results of the t test which shows a significance level of 0.000 (less than 0.005).Keywords: Participation of budget preparation, apparatus performance

ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA MANADO UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KOTA MANADO TAHUN ANGGARAN 2011 - 2015

This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region's autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, Financial Performance of Local Government.

FUNGSI PENGAWASAN INSPEKTORAT TERHADAP PERANGKAT DAERAH (PD) PEMERINTAH KOTA MANADO

The purpose of this study is to analyze the function of supervision of the Manado City Inspectorate Office to the regional apparatus. The research method used is descriptive qualitative. This research is located in Manado City that is to Inspection Office of Manado City. The data collected in the form of reports on the results of supervisory activities are audit report, evaluation report, monitoring report and report result of review for 3 (three) years from 2013 until 2015 in the authorities and agencies in Manado City. In this study was used comparative data analysis. There are three main findings of this research are: firstly, from the analisis result of supervision function in the form of audit, evaluation, monitoring and review that have conducted by Inspectorate of Manado City toward Manado City Local Government Offices administration, there is a significant decrease of findings from all examination object or auditee. Secondly, from the decreasing number of findings indicates that the supervisory function performed by the Manado City Inspectorate on the Manado City Local Government implementation is done with good and optimal performance. Third, the influence of the Inspectorate's supervisory function on the performance of the regional apparatus of Manado City Government indicates that the Manado City Inspectorate has succeeded in performing its supervisory function as a quality assurance or guarantor of quality toward the performance of official of Local Governments in Manado City.

ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN DALAM PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KOTA MANADO

Local autonomy gives authority to local governments to implement their own financial management, which led to public accountability through the presentation of financial statements to the public. The obligation of governments to use information technology to simplify and improve the ability of financial data processing. Implementation of an integrated Financial LMIS can facilitate financial management to produce financial information that is integrated, comprehensive, precise and accurate. The purpose of this research is to (1). analyze the supporting factors owned by Manado City Government in order to implement the Financial LMIS, (2). analyze Financial LMIS as a local financial information system in assisting the local financial management and (3). analyze internal control of Financial LMIS in financial data processing. The analytical method used is qualitative descriptive phenomenology. Qualitative data were obtained by indepth interviews, observation and documentation. Validity and reliability of the data were determined by data and resources triangulation. The acquired data were coded into patterns and analysed, data interpretation and conclusion. Results of research and analysis indicate that Manado City Government had supporting factors such in order to implement the Financial LMIS optimally such as: communication, resources, disposition/attitude and bureaucratic structures. Financial LMIS is very important and very helpful in helping an integrated local financial management as well as play a role in order to: support the organization's operations, support decision making and support the achievement of strategic goals and objectives of the organization. Financial LMIS has been supported by adequate internal controls to ensure the effectiveness and efficiency implementation of a system that has been designed with some type of control, such as: control of access and user authority, control of physical security, control of menu based functions and control of applications. Keywords: Financial Local Management Information System (LMIS), Local Financial Management.

SIKAP PEMILIK LAHAN TERHADAP ALIH FUNGSI LAHAN DI DESA KALASEY SATU

This study aims to determine the attitude of landowners against land conversion in the village Kalasey One, Minahasa. This research was conducted by using primary data obtained from interviews on a sample of attitudes concerning land owners who've experienced over the land by using a questionnaire that has been prepared. Secondary data were obtained from the Office of the Central Statistics Agency (BPS) and the Office of Manado City Government Kalasey Village One. The results showed that the attitude of landowners against land conversion mostly to take place quickly and the conversion is done by first over land tenure. Land converted generally used to build houses and residential areas. Factors that cause land conversion categorized into internal factors such as the pressing economic needs and the desire to change the fate, as well as external factors such as population growth and government policies. Meanwhile land use also has a positive effect, namely the presence of housing construction resulted in the development of rural economy. The attitude of landowners against land conversion is at an index number of 73.73 percent means included in either category.

Pengaruh Komitmen, Kualitas Sumber Daya Manusia, Gaya Kepemimpinan Terhadap Kemampuan Penyusunan Anggaran pada Pemerintah Kota Manado

The implementation of the local government can not be separated from the budget. In Regulation No. 13 of 2006, the draft budget work units contained in a document called the Draft Budget Unit (Rask). Rask standard includes expenditure analysis, a benchmark of the performance of standard costs as the principal instrument in the budget performance. The budget is important because it is used in the allocation of funds for the implementation of local government activities. In budgeting involvement of various work units (SKPD) in Manado City Government is indispensable. This is to improve the effectiveness and efficiency of governance and public service. This study aims to analyze Effect of Commitment, Quality of Human Resources, Leadership Style, to the ability of Local Government Budgeting in Manado. Sources of data in this study are primary data and secondary data in the form of a questionnaire. The population in this study is the employee on education (Department and Agency) Manado, and in this study the sampling method used was judgment sampling, the sample in this study is the Secretary, Head of Division (third tier). Data used in this study is mainly qualitative data were quantified by using multiple regression analysis. To test the quality of the data with validity and reliability. Besides testing the classical assumption of normality, multicollinearity and heteroscedasticity. The research proves that in partial Commitment, Quality of Human Resources does not affect the ability of Budgeting in Local Government Leadership Style Manado while variable positive effect on the ability of Local Government Budgeting in Manado.

PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA SKPD PEMERINTAH KOTA MANADO

The research was conducted on the basis of the results of Local Government Finance Report that the financial statements of Manado City Government has not met the criteria as requirements quality financial statements. This is evidenced by the opinion received by the Manado City Government during 2008 to 2012 as, Qualified Opinion, Adverse Opinion, Disclaimer Opinion, Adverse Opinion , and Qualified Opinion. Adverse and Disclaimer Opinions received by the city of Manado may raise questions for society about possible irregularities have occurred many budgets.This study aims to determine the influence of internal controls, an understanding of financial accounting systems, and human resources capacity to quality of government financial reporting information at SKPD in Manado city government. The results of the study were statistically conclude that internal control, understanding financial accounting, and human resource capacity jointly affect the quality of government financial reporting information at SKPD in Manado city, however partially, the human resource capacity has no effect to quality of government financial reporting information at SKPD in Manado City. Suggestions from this study is Manado City Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting.

Pengaruh Lingkungan Kerja terhadap Produktivitas Pelayanan Pemerintah Kota Manado

Manado City Government in carrying out their duties like providing excellent service to the public as a form of public service are maximized. This research aims determine whether the work environment has a positive effect on the service productivity of Manado City Government employees. Method research used is survey, data technique using questioner. The number of respondents 91 employees consisting Work unit exercising the licensing services. Data analysis using regression and correlationanalysis. The results showed that there is a positive influence of Work Environment on productivity services. Research results proclaim that there is a positive effect of the Work Environment on Productivity Services.

PENGARUH KOMITMEN ORGANISASI DAN PERAN MANAJER PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH DI KOTA MANADO

Implementation of performance-based budgeting in government agencies in Indonesia, proclaimed through the enactment of Law No. 17 Year 2003 on State Finance and implemented in stages beginning in the budget 2005.Reformasi financial management resulted in a fundamental change in the financial management of the country / region. The research was conducted at the Regional Working Units Manado City Government. The study population was an employee who worked in Manado City Government on education. Samples were three and four echelons as the authorized users of government budget on education in the city of Manado. Officials in the city of Manado worked as secretary department / agency, department secretary, the head section, sub-section chief, the head of the field, sub-field head and section head who is considered able to describe the performance of each regional secretaries, departments and institutions as a whole technical area . This study aimed to determine the effect of organizational commitment and the role of manager of financial management on the performance of managerial work unit. Collecting data using primary data collection, namely the questionnaire by using purposive sampling technique. Samples were obtained from three-and four-echelon employees who work in regional work units Manado City Government who has served as secretary of the department / agency, the head section, sub-section chief, the head of the field, sub-field head and section head. Data analysis using SPSS software with five stages.First, descriptive statistics.The second phase, testing the quality of the data.The third phase, to test the assumptions of classical aberrations.The fourth stage, performing multiple regression analysis.And fifth stages, testing the hypothesis. The results showed that organizational commitment and significant positive effect on the performance of managerial work unit. While the role of manager of financial management has no effect and no significant effect on work unit performance.

PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA MANADO

Enactment of Law No. 32 of 2004 on regional government and Law No. 33 On financial balance between central and regional governments, bringing fundamental changes in the relationship Governance Government Relations and Finance, as well as bringing significant changes in the management of the Regional Budget. Budget and Expenditure ( Budget ) approach is based on performance. Clarity describes the breadth budget budget stated clearly and in detail, and understood by the parties responsible for its achievement.The purpose of this study was to determine the effect of budgetary goal characteristics include budgetary participation ( X1) and clarity of purpose budget ( X2) , the performance of government officials ( Y ) . While the object is examined in this study was 25 Unit ( SKPD ) in Manado City Government Environment.The study population was a Regional Working Units government Manado samples in this study were taken by using purposive sampling method obtained a sample of 60 respondents in the study by using multiple regression analysis and tested first by using the classical assumption and test the validity and reliability of data tool SPSS version 14.0.Characteristics of the test results budgetary purposes simultaneously have an influence on the performance of Manado city government. It is known to result Fhitung = 80.393 and F table = 2.37 and sig. 0,000 count <α: 5% ( 0.05) so that Ha is accepted. As for the partial test ( t test ) budget participation, budget goal clarity, feedback, evaluation and budget difficulties budgetary purposes a significant effect on performance. From the calculation ( PA ) t 2.697> 2.000 with significant ttable 0.009 <α: 5% ( 0.05) then H0 is rejected and Ha accepted means calculation ( KJA) t 2.541> 2.000 with significant ttable 0.014 <α: 5% ( 0.05) then H0 is rejected means that Ha is accepted. Based on the survey results revealed that the factors characteristic of the budget goal Budget Participation and Budget Clarity of purpose affect the performance of Manado City Government Officials. And suggestions for government officials in this study should be further studied using objective characteristics of the budget in order to guide, reference or benchmark for every budget.