Regional Financial Management Research Articles

Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021

The puproses of this research is to determine the extent of the effectiveness, efficiency and contribution of regional taxes and levies to Kerinci Regency's Original Regional Income. This research was conducted at the Regional Financial and Revenue Management Agency (BPKPD) Kerinci Regency, Jambi Province. This research uses a quantitative descriptive approach with data collection techniques, namely observation. The data used is secondary data in the form of reports on the realization of Kerinci Regency regional tax and levy revenues. The research results show that (1) The effectiveness of regional taxes and levies in Kerinci Regency is less effective (2) The efficiency of collecting regional taxes and levies is categorized as efficient (3) The contribution of regional taxes and levies is categorized as very less contributing. So it is hoped that the Regional Financial and Revenue Management Agency (BPKPD) of Kerinci Regency can optimize regional taxes and levies in Kerinci Regency

The Influence of Local Financial Accountability, Transparency, and Supervision on Local Financial Management in the Local Financial Agencies and Assets of the Government of North Sumatra

The objective of this research is to examine and analyze the influence of regional financial accountability, transparency, and supervision on regional financial management in the Regional Finance and Asset Agency of North Sumatera Provincial Administration. The sample are 119 respondents, taken by using purposive sampling technique. The data are processed by using SEM (Structural Equation Model) analysis through Lisrel 8.80 software. The result of the research shows that regional financial accountability has a positive influence on regional financial management, transparency has a positive influence on regional financial management, supervision has a positive influence on regional financial management, and regional financial accountability, transparency, and supervision simultaneously have significant influence on regional financial management. Keywords: regional financial management, regional financial accountability, transparency, supervision

Pengaruh Komitmen Organisasi dan Disiplin Kerja terhadap Motivasi Serta Dampaknya terhadap Kinerja Aparatur Sipil Negara Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Jambi

This study aims to obtain an overview of the influence of organizational commitment, work discipline, motivation and performance of state civil servants on the Regional Financial and Revenue Management Agency (BPKPD) of Jambi Province. To answer the research objectives, the researcher conducted literature observations related to several research variables, as well as reviewing relevant journals. The population of this research is all BPKPD Jambi Province employees totaling 166 employees. The population of this study was too large, so the researcher decided to use a sample taken based on the Slovin formula, where the error rate was 10%, and obtained a sample of 63 employees. Data analysis using the path analysis method to measure the influence of the research variables. The next analysis is R square and hypothesis testing (t test and F test). The research results show that both simultaneous and partial organizational commitment and work discipline have an influence on work motivation and performance. This indicates that the high level of organizational commitment and work discipline of employees at work can increase their work motivation, thereby having a positive effect on their performance. This research concludes that organizational commitment, work discipline, work motivation and employee performance at BPKPD Jambi Province are at a fairly high level. In addition, organizational commitment and work discipline, both simultaneously and individually, have a significant positive effect on work motivation and performance. Meanwhile, work motivation also has a significant positive effect on performance.

Analysis of Regional Financial Constraints and Management

This research aims to identify the inhibiting factors affecting the sustainability of the innovation in the Electronic Financial Monitoring Information System (SiMOLEK) application at the Ministry of Home Affairs, particularly in the management of local finances and the evaluation process of accountability for the implementation of the Regional Budget. The study employs a qualitative descriptive approach, gathering data through observations and interviews with key informants who have authority, tasks, and functions related to the operation of SiMOLEK. The inhibiting factors analyzed are based on the results of studies conducted by Deloitte and KPMG, adjusted for relevance to the research object, including politics, lack of finance, leadership, technology, culture, and insufficient technical skills. The research findings indicate that the inhibiting factors causing the unsustainability of the SiMOLEK application innovation are politics, lack of finance, leadership, and technology.

Pengaruh Promosi Jabatan, Kompensasi dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan Pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Sintang

This research aims to analyze the effect of job promotion. compensation, and work environment on employee job satisfaction at the Sintang Regency Regional Financial and Asset Management Agency. This research was conducted using a quantitative approach. The sample in this study was 39 respondents who were all permanent employees of the Regional Financial and Asset Management Agency of Sintang Regency, West Kalimantan. Data collection techniques in this research are questionnaires, document studies and interviews (Inteview). The results of the instrument test stated that the data in this study was proven to be valid and reliable. The results of this research prove that: (1) Job promotion has a positive and significant effect on job satisfaction at the Regional Financial and Asset Management Agency (BPKAD) of Sintang Regency. (2) Compensation does not have a significant effect on job satisfaction at the Regional Financial and Asset Management Agency (BPKAD) of Sintang Regency. (3) The work environment does not have a significant effect on job satisfaction at the Regional Financial and Asset Management Agency (BPKAD) of Sintang Regency. (4) Job promotion, compensation and work environment simultaneously have a positive and significant effect on job satisfaction of employees of the Regional Financial and Asset Management Agency (BPKAD) of Sintang Regency.

The Influence of Competence and Organizational Culture on Employee Performance at the Regional Financial Management Board of Enrekang Regency

The aim of this research is a type of quantitative research with the aim of determining the influence of Competency and Organizational Culture on Employee Performance at the Regional Financial Management Agency of Enrekang Regency. Samples taken from the Regional Financial Management Agency of Enrekang Regency. The type of research used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection by observation and distribution of questionnaires. In this research, the data sources used in data collection include primary and secondary data. The research instrument used in this research used the Likert scale method. Based on the results of data research using statistical calculations through the Statistical Package For The Social Science (SPSS) version 27 application regarding the influence of Organizational Commodity and Culture on Employee Performance at the Enrekang Regency Regional Financial Management Agency which was discussed in the previous chapter, the author draws important conclusions, namely Competence has a positive and significant effect on employee performance. This is shown by the results of a significant value below 0.05, namely 0.005. And Organizational Culture has a positive and significant effect on Employee Performance. This is shown by the results of a significant value below 0.05, namely 0.012.

IMPLEMENTEASI KEBIJAKAN BARANG MILIK DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI BANTEN

ABSTRACT
 Regional Property must be managed properly and correctly by paying attention to functional principles, legal certainty, transparency, efficiency, accountability and certainty of value. The Banten Provincial Government, to be able to implement the provisions of Government Regulation Number 27 of 2014 and Article 511 paragraph 1 of the Minister of Home Affairs Regulation Number 19 of 2016 concerning Guidelines for Management of Regional Property, has issued Banten Province Regional Regulation Number 1 of 2019 concerning the management of regional property. However, in implementation there are still several obstacles faced by Banten Province, especially the Regional Financial and Asset Management Agency (BPKAD) in managing regional property in several cycles. Based on this and considering the importance of Regional Property Management, the regional government of Banten Province together with BPKAD is expected to be able to find efforts and implement appropriate and reliable strategies in managing regional property, especially in planning activities and budgeting needs for regional property.

ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BUNGO

The enactment of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP) brought major changes to the financial reporting system in Indonesia. These changes are expected to provide a complete picture of the financial position, present actual information regarding rights and obligations, and be useful in evaluating performance. This research aims to find out how to analyze the implementation of accrual-based government accounting standards (SAP) at the Regional Financial and Asset Management Agency (BPKAD) of the Bungo Regency Government. The method used in this research is descriptive, namely a method that first collects existing data, compiles the data and analyzes the data so that it can provide solutions to problems in the research. Based on the research results, it shows that the Bungo Regency Regional Government has presented financial reports in accordance with Accrual-Based Government Accounting Standards (SAP) by obtaining an Opinion from the Financial Audit Agency (BPK), namely Fair With Exceptions (WDP) because the recognition of fixed assets in the Bungo Regency Balance Sheet has not yet been recognized. reflects the actual conditions so that the Financial Audit Agency (BPK) does not yet believe the validity of the assets.

Analysis of The Influence of Financial Information Systems, Internal Control Systems, and Information Technology on Quality of Financial Reports

The present study investigates the effects of information technology utilization, regional financial management information system implementation, and internal control system implementation on the integrity of financial reports generated by regional governments. A causal connection distinguishes the present investigation. Surveys were utilized to collect data, and questionnaires were distributed to respondents as part of the methodology. Respondents to the study were government employees. The samples used in this study were selected through convenience sampling. The research approach employed in this investigation was multiple regression analysis. According to this research, no observable correlation between local governments' degree of information technology implementation and the caliber of financial reports they generate can be identified. Nevertheless, the integrity of financial reporting can be improved through the implementation of financial management information systems and internal controls. An effective financial management information system can facilitate the production of financial reports of superior quality that adhere to specific regulations. The above system should address data security issues, timely information retrieval, report precision, report variety, and compliance with governmental financial report standards. Similarly, the enhancement of financial report quality generated by local governments can be achieved by implementing a resilient internal control system comprising communication, monitoring, the control environment, risk assessment, and control measures. The concurrent implementation of internal control systems, information technology implementation, and financial management information system establishment all contribute to improving the quality of financial reports produced by local governments.

The Influence of Perceived Usefulness and Perceived Ease of Use within The Regional Government Information System (SIPD) on Regional Financial Management System


 
 
 This research is motivated by one of the factors in realizing good governance as a system that has been published by the government, namely SPBE to utilize Information Technology as a means of realizing good governance. SIPD is part of SPBE which is designed as an internal local government system for financial management so that this information can provide effective benefits in decision making. The problem is that the system can run well if its users accept and understand it well. Factors that influence the increase in its use is the acceptance of each individual who becomes a user. This study aims to determine the effect of Perceived Usefulness and Perceived Ease of Use (perceived ease of use) of Regional Government Information Systems (SIPD) on the Application of Regional Financial Management Systems in North Minahasa Regency. The approach used is quantitative with this type of correlational research. Data collection using a questionnaire. Data analysis technique using multiple regression. The results of this study can be concluded that the Perceived Usefulness of SIPD has a positive and significant effect on the application of the regional financial management system in North Minahasa Regency with a coefficient of determination of 53.90%. Perceived Ease of Use (perceived ease of use) SIPD has a positive and significant effect on the application of regional financial management systems in North Minahasa Regency with a coefficient of determination of 18.60%.
 
 

Implementation of Non-Cash Transactions in Regional Financial Management at the Regional Financial and Asset Management Agency of Central Maluku Regency

This study aims to examine the implementation of non-cash transactions in regional financial management at the Regional Finance and Asset Management Agency of Central Maluku Regency. The main informants used in this study were 4 people and 2 supporting informants. The analysis method used is the Quantitative Method. The results showed that communication indicators, informants about the implementation of non-cash transactions in the Regional Finance and Asset Management Agency of Central Maluku Regency, most employees in the finance department already understand the application of non-cash transactions. Human resource indicators have been used effectively, but still need to be improved, especially with regard to human resources. Indicators in the position of the application of non-cash transactions at the Regional Financial and Asset Management Agency of Central Maluku Regency show that the Treasurer must have more expertise and skills in carrying out its duties and functions. Indicators of bureaucratic structure are quite good. This is because there is a policy that regulates non-cash transactions and can be used as a standard to carry out non-cash transactions at the Regional Finance and Asset Management Agency of Central Maluku Regency.

Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Operasional Pada Badan Pengelola Dan Aset Daerah Kabupaten Kupang

This research aims to determine the suitability of the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, whether they are in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. This research was conducted at the Financial Management Agency And Regional Assets of Kupang Regency. In this research, the formulation of the problem is to determine whether the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency is in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. Data in the research This is primary data in the form of interviews with the head of the agency and head of the accounting section of BPKAD Kupang Regency and operational reports for 2020. The method used in the research is a qualitative descriptive analysis method. Qualitative descriptive analysis, namely analyzing, describing and summarizing various conditions from various data collected regarding operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, then adapted to PSAP No. 12 concerning operational reports

PENGARUH RASIO DERAJAT DESENTRALISASI DAN PERTUMBUHAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PERTUMBUHAN EKONOMI KABUPATEN BENGKALIS

Regional economic growth in Bengkalis Regency over the past decade has tended to move negatively, far below national economic growth. This research was conducted to determine and analyze the effect of the ratio of the degree of decentralization and the growth of PAD on the economic growth of Bengkalis Regency. The data in this study were sourced from the 2012-2021 Regional Financial and Asset Management Agency in the form of a Budget Realization Report (LRA) and Gross Regional Domestic Product of Bengkalis Regency for 2012-2021. Data were analyzed using SPSS Version 26.0 which was focused on descriptive variables and processed using multiple linear regression methods. The results showed that partially the degree of decentralization and PAD growth did not affect the economic growth of Bengkalis Regency.

Digital Accounting Information System Implementation at BPKAD SAMOSIR District

Digital Accounting Information System Implementation at BPKAD SAMOSIR District

Penerapan sistem pengendalian intern pemerintah atas sistem dan prosedur pengeluaran kas di Dinas Kebudayaan dan Pariwisata Kotamobagu

This study aims to determine the suitability of the internal control of cash expenditures of the Kotamobagu Culture and Tourism Service with SPIP No. 60 of 2008, and the Accounting System and Procedures for Cash Expenditures of the Kotamobagu Culture and Tourism Service are in accordance with the Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management. The type of research used is qualitative with a descriptive approach. The results of research regarding the Cash Disbursement System and Procedures at the Kotamobagu Culture and Tourism Office show that the elements of risk assessment, information and communication, and monitoring have been implemented in accordance with PP Number 60 of 2008, while the elements of the control environment and control activities are not yet appropriate. This is due to the uneven distribution of technical guidance or training for employees in the finance department. And physical control over assets regarding security has not been implemented properly. The Cash Disbursement Accounting System and Procedures have been implemented and are in accordance with Government Regulation No. 12 of 2019.

Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat

This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.

Pengaruh Partisipasi Anggaran dan Buddget Emphasis Terhadap Budgetary Slack melalui Asimeteri Informasi sebagai Variabel Mediasi pada Dinas Kearsipan dan Perpustakaan Kota Kupang

This study aims to find out whether there is an effect of budget participation, budget emphasis on budgetary slack through information asymmetry as a mediator at the Kupang City Archives and Library Office. The contribution of this research is expected to contribute to science in the field of regional financial management in order to improve performance in the organization in order to improve service quality. This research is quantitative in nature with the population being all employees of the Kupang City Archives and Library Office and the entire population is sampled. The data collection technique used was a questionnaire with a research tool using Smart PLS 3. The results of the study are that there is a negative and significant influence of budget participation on budgetary slack, budget emphasis is not significant on budgetary slack, information asymmetry has a positive and significant effect on budgetary slack, information asymmetry has a positive effect on budgetary slack, budget participation has a significant effect on information asymmetry, budget emphasis has an insignificant effect on information asymmetry, information asymmetry is able to provide The effect of budget participation on budgetary slack and information asymmetry are unable to mediate the effect of budget emphasis on budgetary slack.

Analysis of Fiscal Gaps and Regional Transfers Between Regions in Indonesia

This research aims to analyze fiscal gaps and regional transfers between regions in Indonesia within the framework of the fiscal decentralization policy implemented by the Indonesian government. The research method uses a qualitative descriptive research type using literature studies based on secondary data. The results of the research show that the fiscal gap and regional transfers between regions in Indonesia are a form of the failure of transfer funds between regions in Indonesia to significantly reduce economic inequality and public services between regions, which are also thought to be influenced by factors in regional financial management and resource allocation that are not yet efficient and effective. Even though transfer funds have been distributed to areas outside Java-Bali, if the management is not efficient and effective, the limited amount of funds will certainly not be able to catch up with the region. This condition is influenced by the implementation of centralized policies in Indonesia, which have proven to cause high regional dependence on the center. This dependence can be seen from the large contribution from the center, which far exceeds revenues from PAD. As a result of the centralized budget policy pattern at the center, high vertical fiscal inequality occurs.

IMPLEMENTATION OF QR CODES FOR SECURITY CONTROL OF OFFICIAL VEHICLES AT BPKAD PEKANBARU CITY

The Regional Financial and Asset Management Agency (BPKAD) of Pekanbaru City is one of the Regional Apparatus Organizations (OPD) in the Pekanbaru city government, in the main task and function of one of the goods administrators is the collection of official vehicle data within the Pekanbaru City Regional Financial and Asset Management Agency . One of the alternatives that can be selected in the official vehicle data collection process is by implementing a QR Code to control official vehicle security for goods handlers. This inForm ation system uses the programming language PHP and MySQL as the database. Whereas in its design it uses UML (Unified modeling language). With this system it is able to make it easier for goods administrators to collect data. Because with this system the goods handler can control the vehicle anywhere and anytime.

PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud