Regional Financial Management Research Articles

Legal Problems in Regional Financial Management Policy in Central Sulawesi Province

Legal Problems in Regional Financial Management Policy in Central Sulawesi Province

The effect of local original revenue (PAD), special allocation fund (DAK) and general allocation fund (DAU) on capital expenditure in Bengkulu Province

Abstract: The implementation of regional autonomy will directly affect the regional financial financing, management and supervision system. Background: The regional financing system in the context of regional autonomy is one of the most important aspects. To realize this, regional governments have rights and obligations over regional finances in organizing their regional government. Therefore, the regional government creates a Regional Revenue and Expenditure Budget (APBD) as an annual regional financial plan that is determined through Regional Regulations. APBD contains regional government revenues and expenditures in a certain period. This research aims to prove whether there is an influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on capital expenditure of district/city governments in Bengkulu Province. Method: This research uses samples from the financial reports of district/city governments throughout Bengkulu Province which have been audited by the BPK from 2019-2022. Finding: Theoretically, it is hoped that this research will be useful as material for building new concepts and can be useful as a reference for further research. A limitation in this research is the availability of data or reports needed to carry out this research. So, researchers look for data or reports on other websites which takes quite a long time. Conclusion: The results of this study indicate that the Regional Original Income and Special Allocation Fund variables have no effect on capital expenditure, and the General Allocation Fund variable has an effect on capital expenditure. Novelty/Originality of this study: This study presents a comprehensive analysis of the influence of Local Revenue, General Allocation Fund, and Special Allocation Fund on capital expenditure in districts/cities in Bengkulu Province from 2019-2022. The results of this study provide new insights into the dynamics of regional finance in the context of regional autonomy in Bengkulu Province, which can be used as a reference for optimizing regional budgets in the future.

The Effect of Regional Financial Management on Financial Distress of Local Government in Indonesia

Deficits experienced by local governments can lead to financial difficulty, often referred to as financial distress. Although local governments experience deficits, local governments can avoid these conditions with good regional financial management. This research aims to determine regional financial management's effect on local governments' financial distress in 2019-2022. The sample in this research uses a total sampling technique at all provincial and local government levels in 2019-2022. This research uses secondary data with documentation techniques. Binary logistic regression was obtained to perform data analysis. The results showed that financial independence significantly negatively affects financial distress. Financial flexibility has a significant negative effect on financial distress. Operational solvency does not have a significant adverse effect on financial distress. Short-term solvency has a significant positive effect on finances. Service solvency has a significant negative effect.

Accountability of Regional Financial Management on the Suitability of Planning and Budgeting in Pamekasan Regency

In public sector agencies, the achievement of regional financial management accountability is a demand for the implementation of good governance, regional financial management is one of the main lines in the implementation of regional government. So that many problems related to regional financial governance in government still often occur, one of which is that there are still discrepancies between local government planning and budgeting. This study aims to determine and analyze the accountability of regional financial management for the suitability of planning and budgeting in Pamekasan Regency based on Permendagri No. 19 of 2020. The data collection technique was to conduct interviews with structural officials of the R&D section of Bapperida Pamekasan Regency. As well as evaluating regional planning and budgeting documents according to the results of measuring the Regional Financial Management Index (IPKD). Based on the results of the study, it can be seen that there is an influence on dimension one related to the suitability of planning and budgeting documents on the financial management performance of the Pamekasan Regency Government so that the effect on financial management performance is less measurable, and can plan more carefully in the future. So that there is a mismatch in the RPJMD-RKPD Program indicator, the KUAPPAS - APBD program indicator, the RKPD - KUAPPAS ceiling indicator, and the KUA-PPAS and APBD Program ceiling indicators. In the analysis of the RKPD-KUAPPAS program suitability indicators.

Accountability And Transparency Analysis Regional Financial Management as Performance Indicators Local Governments in Central Lombok District

<span lang="EN-US">This study aims to analyze the effect of accountability and transparency of regional financial management on the performance of the local government of Central Lombok Regency. The type of research used is descriptive quantitative. The population in this study were all SKPD in Central Lombok Regency with a sample of 20 respondents. The sampling technique uses the Purposive Sampling method. This study uses a questionnaire as an instrument in the study which is distributed directly to the respondents. The data analysis method used in this research is Multiple Linear Regression, hypothesis testing with t-test and F-test, and Coefficient of Determination Test. The results showed that partially (t-test) the variables of Accountability (X1) and Transparency of Regional Financial Management (X2), had a significant and positive effect on Local Government Performance (Y). Simultaneously (F-test) the variables of Accountability (X1) and Transparency of Regional Financial Management (X2), have a significant and positive effect on Local Government Performance. This shows that the better the level of accountability and transparency in regional financial management, the better the performance of local governments</span>

The influence of information technology and compensation on the employees performance of the regional revenue and financial management agency

The objectives of this study were 1) to determine the effect of Information Technology on performance at the Regional Financial and Revenue Management Agency (BPKPD) of Tomohon City; 2) To determine the effect of Compensation on employee performance at the Regional Financial and Revenue Management Agency (BPKPD) of Tomohon City; 3) To determine the effect of Information Technology and Compensation simultaneously on employee performance at the Regional Financial and Revenue Management Agency (BPKPD) of Tomohon City. The research method used is quantitative research method. Primary data were obtained through questionnaires distributed to 70 employees as research samples. Research data testing techniques include using validity tests, reliability tests, multiple linear regression model tests, hypothesis tests, and coefficient of determination tests. The results showed that 1) There is a positive functional influence that contributes between Information Technology and employee performance; 2) There is a positive functional influence that contributes between compensation and employee performance; 3) There is a positive functional influence that contributes between Information Technology and Compensation together on Employee Performance.

Implementation of Capital Expenditure Accounting Based on Government Regulation Number 12 of 2019 at The Manado City Tourism Service

The importance of regional financial management is not only reflected in efforts to achieve administrative efficiency, but is also a reflection of the implementation of the regional economy. This research aims to determine whether the application of capital expenditure accounting at the Manado City Tourism Office is appropriate or not based on Government Regulation Number 12 of 2019. The type of research used is qualitative research with a descriptive approach utilizing data obtained from documentation and interviews. The research results show that the Manado City Tourism Office has ensured that the assets acquired have a useful life of more than 12 months and are recorded on an accrual basis. The breakdown of capital expenditure into 6 categories and inclusive reporting are also in accordance with established provisions. This shows that the implementation of capital expenditure accounting at the Manado City Tourism Office is in accordance with the criteria set out in PP No. 12 of 2019 and SAP regarding Capital Expenditures in 2022.

The Influence of Hexagon Fraud Elements on Fraud Regional Financial Management Using the Internal Control System as a Moderation Variable in Regional Government in the Region of North Sumatra Province

The Influence of Hexagon Fraud Elements on Fraud Regional Financial Management Using the Internal Control System as a Moderation Variable in Regional Government in the Region of North Sumatra Province

Analisis Program Badan Layanan Umum Daerah (BLUD) Sekolah Menegah Kejuruan (SMK) Dalam Mewujudkan Layanan Pemerintah Daerah Yang Good Corporate Governance (GCG)

The Regional Government, in supporting education reform for better quality and optimality within its units of authority, established the Regional Public Service Agency Program (BLUD) which can be understood as a system implemented by a technical implementation unit of regional agencies/agencies in providing services to the community, and has flexibility in financial management as an exception to regional financial management provisions in general. In line with the Directorate of Vocational High School Development (SMK) in seeking SMK as a school with BLUD status, this can support the management of goods and services whose superior products can manage the production process in the Teaching Factory Program (TEFA) more flexibly without violating regulations (Fazli, 2022). Implementing the Teaching Factory (TEFA) in the form of goods and services for vocational school students is expected to align with the objectives of Good Corporate Governance (GCG) Regional Government Services, namely good management to support the BLUD Vocational School Program in schools. In conducting this research the author used a descriptive qualitative research method approach.

Fixed Assets Management Strategies for Official Vehicles in Riau Islands Provincial Government

The objectives of this research are: 1) to analyze and evaluate the management of official vehicle fixed assets in Riau Islands Provincial Government; 2) to examine the internal and external factors influencing the management of these assets; and 3) to develop strategies for improving the management of official vehicle fixed assets in Riau Islands Provincial Government. The selected respondents were the user goods managers or assistant goods managers in regional apparatuses responsible for carrying out the administrative functions of regional property management (BMD) at the goods management level. In addition, policymakers in the Inspectorate and the Regional Financial and Asset Management Agency (BPKAD) of Riau Islands Province were the respondents to formulate policy strategies. The gap analysis results were divided into planning, implementation, as well as supervision and control. The highest gap in planning was presented in the Regional Government Budget Proposal (RKMBD), the availability of regional property in the user environment, and the preparation of proposals for the disposal of regional property, with a gap score of 0,11-0,15. Furthermore, the highest gap in implementation is in the range of 0,59-1,63. The issues with the highest gap are shown in the variables of using official vehicles for non-official purposes, ownership of official vehicles that do not comply with regulations, and the administration of borrowing official vehicles. The supervision and control section variables show gaps in user monitoring with a gap score of 0,07. Identifying critical external and internal factors is the initial step in formulating alternative strategies to address the existing issues in the SWOT analysis input process. In the internal factor analysis, policies supporting the management of official vehicles by Riau Islands Provincial Government received the highest score. In contrast, the weakness factor, namely the lack of a sustainable official vehicle monitoring system, received the lowest score. According to the analysis, the external factor (opportunities) received the highest score, followed by the increased accessibility of vehicle monitoring technology and the sanctions imposed by BPKAD on regional apparatuses that fail to reconcile assets. The external factor (threats) received the highest score, followed by the low compliance of regional apparatuses with applicable regulations.

Anteseden Pengelolaan Keuangan Desa

The public has the right to know information, transparency and accountability of regional financial management so that the presentation of financial reports can be accessed by various parties. Therefore, the purpose of this study was to determine whether transparency, accountability, community participation and the role of village officials have a positive effect on village financial management. The method used in this research is a quantitative method whose data comes from primary data in the form of questionnaires. The sample in this study were 380 people in Trawas District. The sampling technique used in this study used purposive sampling technique. The independent variables in this study are transparency (X1), accountability (X2), community participation (X3), and the role of village officials (X4). The dependent variable in this study is village financial management (Y). The data analysis that the authors use in this quantitative research uses statistics using IBM SPSS software version 25 The results of this study are the village financial management of Trawas Regency is positively and significantly influenced by transparency, accountability, community participation, and the role of village officials.

Strategy of the Regional Financial and Asset Management Agency in Increasing Bima City's Original Regional Income

This research aims to analyze the Strategy of the Regional Financial and Asset Management Agency in Increasing Bima City's Original Regional Income. The research method used in this research is descriptive qualitative. The research results show the strategy of the Regional Financial and Asset Management Agency in an effort to increase Regional Original Income, namely the strategy set by the Regional Financial and Asset Management Agency in increasing Regional Original Income is Intensity and Assistance where the Regional Financial and Asset Management Agency must first strengthen all forms of regulations regions related to their Regional Original Income as a reference in determining them. Carrying out data collection on all tax objects because some have already been recorded, but if there is a change in the value, the Regional Financial and Asset Management Agency automatically has to re-register the data again. Carrying out audits of taxpayers, namely issuing letters regarding tax assessments for collection. If there is no response from the taxpayer, they will carry out an inspection. Creating a digital channel called Regional Tax Transaction Electronification to make it easier and help the community, but unfortunately this strategy is still in process and has not yet been realized.

Factors In The Aspect Of Regional Financial Management Regarding The Budget Over Remains (Silpa) At The Gowa District Education Service

This type of research uses a descriptive method with a qualitative approach, which aims to determine the factors in the Regional Financial Management Aspect of the Surplus Budget Calculation (SILPA) at the Gowa Regency Education Office. This research was carried out at the Gowa Regency Education Office which took place from 30 April 2024 to 30 May 2024. This sample was taken from the Gowa Regency Education Office. The types of data used in this research are secondary data and primary data. Data collection was carried out by observation, interviews and documentation. In this research, the data sources used in data collection include subject data, physical data, documentary data. The research instruments used in this research used survey, observation and literature review methods. Based on the research results, data was obtained through in-depth interviews, observations and documentation, where all the informants who conducted in-depth interviews were the head of the Gowa Regency Education Office, Head of the General and Personnel Subdivision, Head of the Financial Accounting Subdivision and Secretary of the Gowa Regency Education Office regarding factors. Factors in the Regional Financial Management Aspect of Over Remaining Budget Calculations (SILPA) at the Gowa Regency Education Service which was discussed previously, the author draws the conclusion that with careful planning, structured administrative records, and increasing human resource competency, the Gowa Regency Education Office has made efforts to reduce the occurrence of SILPA.

Accountability and fiscal transfer: The perfect duo for enhancing the regional economy

Each region in Indonesia receives varying amounts of fiscal transfers from the central government, influenced by regional characteristics and accountability. This study examines the impact of fiscal transfers with accountability as a catalyst for the economic growth of Indonesia's regions proxied by gross regional domestic income. The independent variables are the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), while accountability as control variables proxied by BPK audit findings, bureaucratic reform (RB), SAKIP, and APIP scores. Data from 34 provinces over 2016-2020 (170 observations) were analyzed using a fixed effects model and Panel Corrected Standard Error regression. This research fills a gap by examining the simultaneous effects of fiscal transfers on economic growth. The findings indicate that fiscal transfers significantly impact regional economies. The DAK has the highest effect, followed by DBH and DAU. Accountability, measured by APIP, SAKIP, RB scores, and BPK audit findings, is essential for efficient use of transfer funds. BPK audit findings negatively impact the regional economy, underscoring the need for regional governments to improve accountability to optimize central government transfers and support economic growth. Thus, fiscal transfers and accountability are pivotal for enhancing regional financial management and economic performance.

Analisis Kinerja Keuangan Pemerintahan Daerah Berdasarkan Value Money Pada Pemerintah Kota Bandung Tahun 2020-2022

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.

Regional Financial Management Towards Village Development Independency in Indonesia Lacking Regions

The aim of this study is to examine the impact of regional government expenditure on regional autonomy, taking into account indices of social, economic, and ecological resilience within the context of impoverished regions. This study employs panel regression and route analysis techniques to analyze data from 62 districts identified as undeveloped regions in Indonesia throughout the period of 2016–2022. The exogenous factors in this study encompass capital investment, operating expenditure, and balancing funds, whereas the endogenous variable is the village development index. The findings show that (1) capital expenditure, operational expenditure, and balancing funds have an indirect influence on IDM through the economy. (2) Capital expenditure has a negative impact on economic growth because underdeveloped areas are increasingly concentrated in the eastern region and cause economic disparities to grow. (3) Operational expenditure and balancing funds have a positive impact on the regional economy, which also impacts village independence.

The Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City

This study aims to determine the Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City. The research methodology used is a quantitative descriptive method. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of secondary data. The population and sample in this study were Medan City's Regional Original Income every month for 5 (five) years from 2016 - 2020 which was obtained from the Medan City Regional Financial and Asset Management Agency for 60 months. The analytical method used is multiple linear regression. The results of the research analysis show that groundwater tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Advertising Tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Groundwater Tax and Advertisement Tax have a significant effect on Regional Original Income (PAD) in Medan City. the coefficient of determination (R Square) is 0.227 or 22.7%, which means that the Regional Original Income (PAD) variable can be explained by the Ground Water Tax and Advertising Tax variables of 22.7% and the remaining 77.8% is explained by other variables such as hotel taxes

The Effect Of Local Revenue And General Allocation Funds On Capital Expenditure

This study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in Medan City. This study uses quantitative data and the data source is secondary data. The object of analysis and observation in this study is the Medan City Regional Financial and Asset Management Agency for the 2016-2020 period. From the population, using the saturated sample technique andthenumber of samples for 12 monthsfor 5 periods,namely the 2016-2020 period, totaling 60 samples. The results of the study partially show that there is a significant and significant effect of Regional Original Income on Capital Expenditures. Based on this, hypothesis 1 (first) in this study is accepted. The results of the study partially show that there is a significant effect of the General Allocation Fund on Capital Expenditures. Also, hypothesis 2 (second) in this study is accepted. The results of the research simultaneously that there is a significant effectof Regional Original Revenue and General Allocation fund so the hypothesis 3 (third) in this study is accepted.

Analisis Pengaruh Budaya Organisasi Dan Pengalaman Kerja Terhadap Kinerja Pegawai Badan Pengelola Keuangan Dan Pendapatan Daerah (BPKPD) Kabupaten Pamekasan Yang Dimediasi Oleh Profesionalisme

Eko Purnomo, 2024. The Influence of Organizational Culture and Work Experience on the Performance of Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) Employees Mediated by Professionalism. Wijaya Putra University Postgraduate Program Surabaya. This type of research uses explanatory research, the research approach uses a quantitative approach. The research sample was 50 respondents. The purpose of this research is 1) To test and analyze whether organizational culture has a direct effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD). 2) To test and analyze whether organizational culture has a direct effect on the professionalism of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD). 3) To test and analyze whether work experience has a direct effect on the professionalism of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD). 4) To test and analyze whether work experience directly influences the performance of Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) employees. 5) To test and analyze whether professionalism has a direct effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD). 6) To test and analyze whether organizational culture has an indirect effect on the performance of employees of the Regional Financial and Revenue Management Agency (BPKPD) of Pamekasan Regency which is mediated by professionalism. 7) To test and analyze whether organizational work experience has an indirect effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) mediated by professionalism. The research results show that: 1) Organizational culture has a positive and insignificant effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) with an original sample value of 0.233. 2) Organizational culture has a significant positive effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) with an original sample value of 0.427. 3) Work experience has a significant positive effect on the professionalism of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) with an original sample value of 0.503. 4) Work experience has a positive and insignificant effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) with an original sample value of 0.182. 5) Professionalism has a significant positive effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) with an original sample value of 0.564. 6) Organizational culture has a significant positive effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) which is mediated by professionalism with an original sample value of 0.241. 7) Work experience has a significant positive effect on the performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) which is mediated by professionalism with an original sample value of 0.283.

Pengaruh Kepemimpinan Transformasional Dan Pemberian Kompensasi Terhadap Prestasi Kerja PegawaiBadan Pengelolaan Keuangan Dan Pendapatan Daerah (BPKPD) Kabupaten Pamekasan Yang Dimediasi Oleh Organizational Citizenship Behaviour (OCB)

Eddy Suryanto, 2024. The Influence of Transformational Leadership and Providing Compensation on Employee Work Performance by the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD) Mediated by Organizational Citizenship Behavior (OCB). Wijaya Putra University Postgraduate Program Surabaya. This type of research is explanatory research, the approach used is a quantitative approach, the research sample is 50 people. The analysis tool uses Smart PLS (Partial Least Square). Research objectives: 1) To determine the description of transformational leadership, compensation, Organizational Citizenship Behavior (OCB) and work performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD). 2) To test and analyze whether transformational leadership has an influence on work performance. 3) To test and analyze whether transformational leadership has an influence on Organizational Citizenship Behavior (OCB). 4) To test and analyze whether giving rewards has an influence on the work performance of employees of the Pamekasan Regency Regional Financial and Revenue Management Agency (BPKPD). 5) To test and analyze whether giving rewards has an influence on Organizational Citizenship Behavior (OCB). 6) To test and analyze whether Organizational Citizenship Behavior (OCB) has an influence on employee work performance. 7) To test and analyze whether transformational leadership has an indirect influence on work performance which is mediated by Organizational Citizenship Behavior (OCB). 8) To test and analyze whether giving rewards has an indirect influence on work performance which is mediated by Organizational Citizenship Behavior (OCB). The research results show that: 1) transformational leadership has no direct positive and insignificant effect on work performance as evidenced by the original sample value of 0.136 and p-values ​​of 0.140. 2) Transformational leadership has a direct and significant positive effect on Organizational Citizenship Behavior (OCB), proven by the original sample value of 0.282 and p-values ​​of 0.004. 3) Providing compensation has a direct positive and significant effect on work performance as evidenced by the original sample value of 0.498 and p-values ​​of 0.000. 4) Providing compensation has a direct and significant positive effect on Organizational Citizenship Behavior (OCB), proven by the original sample value of 0.651 and p-values ​​of 0.000. 5) Organizational Citizenship Behavior (OCB) has a direct and significant positive effect on work performance as evidenced by the original sample value of 0.338 and p-values ​​of 0.022. 6) Transformational leadership has a significant positive indirect effect on work performance and Organizational Citizenship Behavior (OCB), proven by the original sample value of 0.095 and p-values ​​of 0.135. 7) Providing compensation has a significant positive indirect effect on work performance and Organizational Citizenship Behavior (OCB) with a path coefficient value of 0.220 and a p-value of 0.026.