Provincial Government In Indonesia Research Articles

Peran Mediasi Pertumbuhan Ekonomi pada Pengaruh Desentralisasi Fiskal terhadap Ketimpangan Pendapatan Daerah

This study aims to examine and prove the effect of fiscal decentralization on regional income inequality with economic growth as a mediating variable. This study is quantitative. The research population is provincial governments in Indonesia in 2017-2021. Sample selection using purposive sampling techniques. The research sample amounted to 15 provincial governments. Data analysis technique in this study using Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPLS 7.0 software. The results showed that fiscal decentralization has no effect on regional income inequality. Fiscal decentralization affects economic growth. Economic growth affects regional income inequality. Fiscal decentralization with economic growth as a mediating variable affects regional income inequality. The implication of this research is fiscal decentralization that has been running needs to be optimized. This is to realize equitable distribution of regional income and increase economic growth. In addition, the government needs to pay special attention to areas that have high economic growth rates. However, it is followed by a high income inequality.

Pandemi Covid-19: Dampak Global dan Peluang Bagi Sektor Pertanian Indonesia

The covid-19 pandemic has had a crucial impact on the agricultural sector in the world and in particular the agricultural sector in Indonesia. The purpose of this research is to find out how the impact of the Covid-19 pandemic has had an on the Indonesian agricultural sector and how the Indonesian agricultural sector can adapt to this impact. In this research, the authors used primary data from 2013 to 2022 with data from twelve ministries, institutions, and provincial governments in Indonesia. Also, the author uses secondary data that comes from articles, books, and other credible sources. The author uses an adaptive capacity approach in analyzing the development of the Indonesian agricultural sector in the era of the covid-19 pandemic. Based on the author's qualitative research analysis, the Indonesian agricultural sector can adapt well in the covid-19 pandemic era by having high resilience, as well as anticipated vulnerabilities. Also, the covid-19 pandemic has actually provided the new potential for the Indonesian agricultural sector. The author proposes five initiatives to ensure the long-term sustainability of Indonesia's agricultural sector.

The Role of Local Taxes and Local Retributions to Provincial Government Local Own-Source Revenue (Pad) in Indonesia in 2019-2021 (Before and During the Covid-19 Pandemic)

This study aims to analyze the role which in this case includes the effectiveness, growth rate, and contribution of local taxes and regional levies to the locally generated revenue (PAD) in Indonesia in 2019-2021, or a comparison of the phenomena before and during the Covid-19 period. The data is sourced from secondary data in the form of time series data obtained by researchers indirectly through intermediary media, the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia through the https://djpk.kemenkeu.go.id page. Methods of testing and data analysis using descriptive statistical tests by measuring the effectiveness, contribution, and growth rate. Based on the results of the research, the effectiveness of provincial government regional tax revenues or regional levies in 2019 – 2021 has fluctuated and tends to experience a drastic decline in 2020. However, it can still be categorized as less effective to very effective. The average g rowth rate of all provincial governments in Indonesia has not managed to experience growth in both local tax revenues and regional levies in 2019 – 2021. The contribution of local taxes to the locally generated revenue (PAD) of all provinces in Indonesia is classified as very good. Meanwhile, the contribution of regional levies to the PAD of all provinces in Indonesia is classified as very low.

Analysis of Social Assistance and Provincial Unexpected Expenditure in Indonesia Before and After Covid-19 (Time Series Analysis: 2019 – 2021)

Social assistance spending and unexpected spending are interesting instruments to study concerning the Covid-19 pandemic, as it is well known that this budget allocation is also widely used to finance Covid-19 handling activities. The focus of the objectives of this research is to analyze the variance, growth, and efficiency of social assistance spending and unexpected spending for each provincial government in Indonesia in the period before and after Covid-19, namely 2019 – 2021. This research is a type of quantitative descriptive research. The data source used in this study is secondary data with time series data analysis. Data were obtained by researchers indirectly, namely through intermediary media at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance of the Republic of Indonesia. The analytical method used in this research is the analysis of variance, growth, and efficiency. The results of the study show that the variance of provincial government social assistance spending in Indonesia in 2019 – 2021 has different values, but on average it experiences flavourable variance. In 2019 - 2021 there will be very extreme growth fluctuations in social assistance spending and unexpected spending, especially in 2020. Several provincial governments are inefficient in spending on social assistance and unexpected spending in 2019 - 2021, this is one of them affected by the conditions of the Covid-19 pandemic.

The Early-Stage Development and Content Validity Examination of Ubaya Vocational Interest Inventory

Vocational interest alignment is the key for job seekers to successfully undertake training programs. However, the assessment tool under the context of the vocational system has not been available, specifically in the Employment and Transmigration Agency of the East Java Provincial Government in Indonesia. Therefore, this research aimed to develop an online assessment to measure the vocational interest of job seekers. It generated theories and items for the Ubaya Vocational Interest Inventory (UVII) and tested the content validity. The process of developing the construct of the UVII was conducted by reviewing the descriptions of job training programs in East Java Province. The examination of content validity involved 10 panelists, and the data were analyzed by the coefficient Aiken V. Based on the categorization of all training program reviewed, the results showed that there were 20 categories of vocations encompassing 4 clusters of interests, which were services, agriculture, arts, and engineering. There were 10 items developed for each category of vocational interest. The content validity examination found that 152, 32, and 16 items at 76%, 16%, and 8% were good (V>0.70), fairly good (V = 0.50 – 0.69), and poor (V<0.50), respectively. The findings indicated that most of the developed items represented the constructs measured. However, items in the fairly good category need to be revised, and those in the poor category should be changed with the new items.

Pengaruh Pendapatan Asli Daerah, Belanja Daerah dan Kompleksitas Pemerintahan Terhadap Transparansi Informasi Keuangan Daerah Via Website

This study aims to provide empirical evidence of the effect of regional original income, regional spending and government complexity on the transparency of regional financial information via websites in Indonesia. This study examines the transparency of financial information on the websites of 84 provincial governments in Indonesia based on the availability and accessibility of this information. This study was tested using 2 methods, namely the regression method for availability and the multiple regression method for the accessibility of financial information on the provincial government website. According to the findings of this study, regional own-source revenues have a beneficial and sizeable impact on financial transparency. Meanwhile, regional spending and government complexity have no effect on the transparency of the regional financial data website. The findings of this study reinforce the agency theory, namely that high local revenue indicates the government's success in carrying out its duties and responsibilities to the community. This research can help the government by providing quantitative empirical evidence about the effect of local original income on the transparency of regional financial information through websites, thereby enabling the government to be more open with other financial information.

Fiscal Sustainability and Risks of Provincial Government After Pandemic

The Covid-19 pandemic that has hit the world since the year 2019 puts fiscal pressure on the Governments of Indonesia. The Government of Indonesia has spent very big expenses to deal with the pandemic and recovery the national economic conditions. This condition will increase a fiscal risk level to achieve Gold Indonesia Vision of the year 2045. This article aims to assess the impacts of Covid-19 pandemic to fiscal sustainability of the central and provincial governments in Indonesia and identify the risks faced by the central and provicial governments after this outbreak. By using quantitative descriptive analysis and focus group discussion, it was identified an increase in the level of fiscal vulnerability in the central and provincial governments in Indonesia. The results of an analysis for the provincial government level conclude that provincial governments throughout Indonesia are under pressure on their fiscal sustainability. This is reflected in the decline in the Tax ratio, the increase in Debt to Income, and the increase in the budget deficit. This encourages the emergence of new risks that can interfere with efforts to achieve development goals. Several fiscal policies need to be taken to maintain fiscal sustainability like intensification and extensification of taxes and improving the quality of regional spending.

Does Corruption Have a Bad Impact on Local Government Performance

Good government performance can increase organizational value, legitimacy, public support and also increase organizational survival. However, the performance of local governments based on HDI is still not good and places Indonesia below ASEAN countries such as: Singapore, Brunei Darussalam, Malaysia and Thailand. This study aims to examine the effect of corruption on local government performance, where this research was conducted on 34 provincial governments in Indonesia during the 2016-2020 period. This research is interesting because it has novelty in terms of measuring local government performance and corruption. Local government performance is measured using the Human Development Index whose data comes from BPS-RI and corruption is measured by the value of the rupiah audit findings by BPK-RI on budget implementation and efforts to fight corruption. The test results using panel data regression with the fixed effect model show that corruption has a positive and significant influence on local government performance.

The Pengaruh Indeks Pembangunan Manusia, Opini Audit, Kompleksitas Pemerintah dan Kekayaan Daerah Terhadap Pengungkapan Informasi Keuangan pada Website Resmi Pemerintah Daerah Studi Kasus pada Pemerintah Provinsi di Indonesia Tahun 2020

This research was conducted to determine whether human development index, audt opinions, government complexity, and regional wealth have an effect on disclosure of financial information on the regional governments official website in Indonesia. The saturated sample technique was applied in sample collection, and the sample in this research covers all provincial governments in Indonesia in 2020. This research applies multiple linear regression analysis using IBM SPSS version 26 software. The research findings confirm that the human development index, audit opinion, government complexity, and regional wealth all have a simultaneous impact on the disclosure of financial information. Meanwhile, partially only regional wealth variables have an impact on the disclosure of financial information on the official websites of local governments throughout all provinces in Indonesia in 2020.

Influence of Profit Sharing Funds and Regional Financial Performance in the Previous Year on the Allocation of Capital Expenditures in Provincial Governments in Indonesia in 2016 – 2020

Influence of Profit Sharing Funds and Regional Financial Performance in the Previous Year on the Allocation of Capital Expenditures in Provincial Governments in Indonesia in 2016 – 2020

Critical Factors for Women’s Representation in Top Management Leadership Positions in Local Government

This study explores the critical factors behind women’s representation in upper-echelon II managerial positions in local government organizations in Indonesia, which contemporary studies rarely studied. This research interviewed 12 informants at the East Nusa Tenggara (ENT) Provincial Government in Indonesia using a qualitative approach and purposive sampling techniques. This article found eight factors that are critical in influencing women's representation in echelon II positions in local government organizations from three primary dimensions. First, a network of political proxies and representation of ethnicity and electoral areas are factors from the socio-political dimension. Second, the three factors related to the intra-organizational dimension are patriarchal culture, gender stereotypes, and masculine leadership. Lastly, academic respect, self-confidence, and domestic responsibility are three factors from the individual dimension. The practical implication of this study is that for women to be elected to echelon II positions, they need to expand their network or political connections with political party leaders affiliated with elected political officials or the family actors of elected political officials. Additionally, women must adopt masculine leadership models to be accepted by their male colleagues and adapt to a patriarchal organizational environment. Finally, women need to increase their confidence in a leadership capacity.

Pengaruh Transparansi dan Hasil Audit Laporan Keuangan terhadap Korupsi pada Pemerintah Provinsi di Indonesia

Transparency and audit results on government management are important things that can be used to reduce corruption. This study aims to determine the effect of transparency, audit findings and follow-up on recommendation of audit results on corruption, using data from 28 provincial governments during 2013 – 2020. The research population is the provincial government in Indonesia, and uses Microsoft Excel and Eviews for data processing. The test results on 224 samples show that transparency has a negative effect on corruption, and audit findings have a positive effect on corruption. Meanwhile, follow-up on recommendation of audit results has no effect on corruption.
 Keywords: Transparency; Findings; Follow-Up; Corruption

Analysis of Website Usability of Provincial Governments in Indonesia with The Heuristic Evaluation Method

The Indonesian government initiated the implementation of E-government as a public service in 2003 with Presidential Instruction No.3 of 2003 issuance of National Policy and Strategy for E-Government Development. This rule was strengthened in 2007 by Regulation of the Minister of Communication and Information Technology No.41/PER/M.KOMINFO/2007 concerning General Guidelines for National Information and Communication Technology Governance. However, many provincial government sites still have not implemented a usability test. This problem is reinforced by the website interface not meeting the standards set by the government. So, usability testing is needed to find the problems found on the provincial government website. The method used in this usability test is the heuristic evaluation method. The evaluation was carried out by involving three evaluators to evaluate 28 provincial government sites. The evaluator detects problems based on ten heuristic principles proposed by Jakob Nielsen and is assessed with a severity rating. analysis results show the province of Aceh and the Special Region of Yogyakarta website is ranked first with the lowest severity rating value with a value of 0.43. In contrast, North Kalimantan is ranked last with the highest severity rating value with a value of 1.08. Around 71.4% of provincial government websites have no problems with user control & freedom, and consistency & standards. Then half of the provincial government's websites have problems with recognition rather than recall. Last, more than 50% of websites have problems with other heuristic principles.

KRISIS PANDEMI COVID-19: DAMPAKNYA PADA PENDAPATAN DAERAH DARI SEKTOR PERPAJAKAN DAN RETRIBUSI

<em><span lang="EN-US">This study aims to analyze the impact of the COVID-19 pandemic on regional income from the tax and retribution sector. This research was conducted on 34 provincial governments in Indonesia. The type of quantitative data is the realization of regional taxes and retribution for the 2019 and 2020 fiscal years. Furthermore, the data are analyzed using descriptive and quantitative techniques. The results of the descriptive analysis show that during the COVID-19 pandemic there was a decrease in regional income from regional taxes and retribution, which almost occurred in all provinces in Indonesia. Similarly, the results of the analysis of the different test, paired samples t test also inform the occurrence of differences in income obtained from regional taxes and retribution before and during the COVID-19 pandemic. In other words, the existence of the COVID-19 pandemic has an impact on regional income from the regional tax and the retribution sector in Indonesia. This information is useful for policy makers in making decisions regarding the impact of the COVID-19 pandemic on regional income from the regional tax and retribution sector.</span></em>

THE EFFECT OF PAD, SILPA, AND DBH ON CAPITAL EXPENDITURE WITH PDRB AS MODERATING VARIABLES IN PROVINCE GOVERNMENTS IN INDONESIA 2017-2020

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), SiLPA, and DBH on Capital Expenditures with PDRB as a moderating variable in the Provincial Government in Indonesia. The population of this study is the Provincial Government in Indonesia as many as 34 provinces in the 2017-2020 observation year. The type of sample in this study uses a saturated sample where the entire population is sampled. The data was processed by using panel data regression statistical test with the help of SPSS software.The results of this study prove that PAD, SiLPA, and DBH have a simultaneous effect on capital expenditures. Partially PAD and SiLPA have a significant positive effect on Capital Expenditures, while DBH has no effect on Capital Expenditures. PDRB is not able to moderate the relationship between PAD, SiLPA, and DBH on Capital Expenditures.

The effect of the quality of local government financial reports on corruption moderated with the audit findings

The study examines the effect of the Quality of Local Government Financial Reports (LKPD) on corruption moderated by audit findings. The study was conducted on all provincial governments in Indonesia. Corruption is measured by data on corruption cases in the Attorney General’s Office. The audit findings are evaluated using weaknesses in the Information Control System (SPI) and discoveries of non-compliance with laws and regulations. This research use data regression, model testing, hypothesis testing, and coefficient of determination. The results reveal that the LKPD’s quality had a negative and significant impact on corruption. This analysis states that if the quality of LKPD increases by 1%, corruption will decrease by 0.80%. The audit findings strengthen the relationship between the quality of LKPD on corruption. This finding supports the agency theory and stewardship theory. Therefore, the provincial government should improve the quality of LKPD to minimize audit findings and corruption.

Do Government Characteristics Affect E-Government Maturity?

The purpose of this research is to examine empirical evidence of the effect of human resource competence, information quality, government complexity, area, and size of government on the maturity of e-government of provincial government in Indonesia. The research applied purposive sampling method, and examined 21 provinces in Indonesia for the year of 2018-2020. This study uses secondary data from Central Bureau of Statistics, websites of provincial government, and data from Ministry of State Apparatus Empowerment and Reformation of Bureaucracy (KemenPAN RB). Since this research involved multiyear data, therefore data panel analysis using Common Effect Method was applied. The results show that human resource competence and government complexity significantly influence the maturity of e-government. However, information quality, width of area and size of government do not influence maturity of e-government. The results are important for the government in developing e-government systems. Implications of the research are further discussed in the paper.

THE MODERATION EFFECT OF COVID-19 ON REGIONAL INCOME OF THE PROVINCIAL GOVERNMENT IN INDONESIA

This study aims to examine the effect of Regional Income (PAD) on Capital Expenditures with Covid-19 as moderating variable. The population of this study was 136 provincial governments in Indonesia in 2019-2020. Also, this study used purposive sampling method and documentation as the data collection technique. The analysis technique used the Moderated Regression Analysis method. Based on the results of statistical tests, PAD had a significant positive effect on Capital Expenditures, but the Covid-19 had an insignificant negative effect on PAD and Capital Expenditures.
 
 Keywords: Regional Income, Capital Expenditures, Covid-19

Accessibility Analysis of Websites of Provincial Governments in Indonesia

Web accessibility means that people with disabilities can use, navigate, and interact with the website. The World Wide Web Consortium (W3C) has provided important guidelines on web accessibility known as the Web Content Accessible Guidelines (WCAG). The Indonesian government encourages the use of new media, namely website, via Presidential Instruction number 3 of 2003 concerning the National Policy and Strategy for e-government development, which mandates every government agency to build a website. In the previous study, the tools used had limitations and were unable to complete the websites evaluation. Therefore, in this study, WCAG 2.0 standard was applied to analyze the websites of provincial governments in Indonesia. Two accessibility evaluation tools were employed, namely TAW and aXe. In addition, for data analysis and interpretation, descriptive statistics and normality tests were applied. The results showed that the most common violation was found in perceivable principle. It was expected that the findings of this study could provide insight and recommendation for web developers working on provincial government website in Indonesia.

The Effect of Local Revenue on Capital Expenditure

This study examines the effect of local revenue, through local own-source revenue, balance fund, and other lawful local revenue, on capital expenditure. The method used is multiple regression and the data was collected from all provincial government in Indonesia. The regression result support all hypotheses. The findings of this study suggest that it is important for the provincial government to focus on increasing local own-source revenue and other lawful local revenue as this is the key success. Therefore, local government is needed by main government. This study implies that balanced fund from the central government affect expenditure for the provincial government.