Regional Government Financial Research Articles

Quality Control and Quality Assurance of The BPK’s Audit of Regional Government Financial Statements Fiscal Year 2022 (Case Study at AKN VI)

Quality Control and Quality Assurance of The BPK’s Audit of Regional Government Financial Statements Fiscal Year 2022 (Case Study at AKN VI)

ANALISIS LAPORAN KEUANGAN PEMERINTAH DAERAH KAB. PADANG PANJANG DAN KAB. MAGELANG TAHUN 2019-2020

Analysis of the financial performance of the Regional Governments of Padang Panjang Regency and Magelang Regency in 2019-2020 was carried out to evaluate differences in budget realization, financial performance ratios, efficiency and financial effectiveness between the two regions. The findings show a significant increase in the effectiveness of local revenue (PAD) in Padang Panjang Regency in 2020, while Magelang Regency recorded a surplus. Analysis of financial efficiency ratios and operational reports also highlights differences in the presentation of Regional Government Financial Reports between the two districts.

Implementation of Accountability and Reporting Based on Islamic Sharia in Efforts to Prevent Regional Government Financial Fraud

The main objective of this study is to prevent fraud in the local government sector on the island of Java by increasing government accountability using the cultivation of the values of the teachings of the kindness of Javanese ancestors, including; Indra Brata (Sky), Yama Brata (Star), Surya Brata (Sun), Candra Brata (Moon), Bayu Brata (Wind), Kuwera Brata (Earth), Baruna Brata (Ocean), Agni Brata (Fire) in each regional apparatus. The concept of this research used attribution theory, which provides an explanation of the reasons why someone does something or chooses to act in a certain way, so that good accountability based asthabrata greatly supports fraud prevention in the local government sector.This research collects data using the literature study method from sources with the theme of fraud and corruption, such as journals and a financial audit agency report on the island of Java between 2020 and 2024. The results of this study indicate that as a whole the implementation of asthabrata values is not optimal in increasing accountability in order to prevent financial fraud on the island of Java. As an implication, Javanese philosophy of "Asthabrata" can be used as a tool in improving financial reporting accountability in order to kill the growth of fraud in the local government financial sector. This research is one of the first to examine in depth related to asthabrata-based accountability in preventing fraud in local government on the island of Java.

Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD), Kompetensi Sumber Daya Aparatur (SDA), Dan Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Bali

The Regional Government Financial Report is a Financial Report consisting of several SKPD Financial Reports submitted by the Regional Government through the Regional Secretary to the Regional Head and DPRD in order to account for the implementation of the APBD and regional government fiscal policy making. Based on the Audit Results Report on the Bali Provincial Government's Financial Reports carried out by the Bali Provincial Representative Financial Audit Agency for the last five years, it is stated that the Bali Provincial Government's Financial Reports received a WTP Opinion, however there are several notes that the Bali Provincial Government must pay attention to when preparing the Financial Reports. Regional Government the following year. This study aims to determine the effect of the Implementation of the Regional Financial Management Information System (SIPKD), the Competence of Apparatus Resources (SDA), and the Implementation of the Government Internal Control System (SPIP) on the Quality of Regional Government Financial Reports (LKPD) of Bali Province. The population used in this study were all Civil Servants (PNS) who worked in the Finance section of the Bali Provincial Government. The sample in this study were 116 respondents who were determined based on the purposive sampling method. The data used in this study is primary data, namely the survey method using a questionnaire. The analytical tool used is multiple linear regression. The results of the study show that the application of the Regional Financial Management Information System (SIPKD), the Competence of Apparatus Resources (SDA), and the Implementation of the Government Internal Control System (SPIP) have a positive effect on the Quality of Regional Government Financial Reports (LKPD) of Bali Province.

Pengaruh Pendapatan Asli Daerah Dan Pendapatan Transfer Terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.

Analysis of the Level of Regional Independence in Regencies and Cities in Central Java Province for 2019-2022

The research objective is to measure the level of regional independence in regencies & cities in Central Java Province in 2019-2022. This study uses a descriptive quantitative approach and trend analysis of regency & city financial reports in Central Java Province from 2019 to 2022. The research was conducted on Regional Government Financial Reports for regencies & cities in Central Java Province. The sample used is 10 regencies/cities, namely 3 regencies/cities with the highest PAD, 3 regencies/cities with the lowest PAD and 4 regencies/cities with medium PAD. The data analysis technique in this study collected LRA data from each regency & city in Central Java province for the 2019-2022 period. Then the analysis uses the ratio of the degree of fiscal decentralization, the ratio of regional independence, the ratio of regional dependence. Then applied to trend analysis to see the tendency of the level of independence based on the ratio used. The results obtained from this study are that in the regencies/cities in Central Java Province, only Semarang City gets a Good categorization in terms of the percentage measurement of the ratio of fiscal decentralization and the ratio of regional independence. Meanwhile for the measurement of the regional dependency ratio, only Semarang that received an adequate categorization for the counting period 2019-2022.

Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah

Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).

Influence of Internal Control and Implementation of Accounting Information Systems on The Quality of Regional Government Financial Reports

This study aims to ascertain how internal control and the use of accounting information systems affect the caliber of financial reports produced by local governments. The study's independent variables are internal control and the adoption of accounting information technology, whereas the dependent variable is the caliber of local government financial reports. Bandung City's regional government agencies (SKPD) work units make up the study's population. Employees from the Inspectorate, BPK, BPPD, Department of Communication and Information, Department of Library and Archives, Investment and Integrated Services Agency, Department of Spatial Planning and Infrastructure, and Administrative and Financial Assistant in the financial section, as well as those with decision-making authority like department heads and sub-section heads, were included in the purposive sample that was chosen using this sampling technique. Fifty respondents from these agencies were given questionnaires as part of the data collection process. Using SPSS 23.0 for Windows, multiple linear regression analysis is used in this study. The study's findings show that internal control makes up 47.2% of the total contribution to the quality of local government financial reports, which is positive and significant. Implementing accounting information systems makes up 23.6% of the total contribution and positively and significantly affects the quality of local government financial reports. Additionally, accounting information systems and internal control simultaneously impact 55.3% and 44.7%, respectively, on the caliber of local government financial reports.

PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAMBI

Regional government financial performance is the level of achievement of work results in the field of regional finance and a tool that can be used to record, measure, assess and achieve effective and efficient implementation of regional financial management. This research aims to examine the influence of local original income, balancing funds, excess budget financing and regional expenditure on the financial performance of district/city regional governments in Jambi province for the 2018-2022 period. The data used is secondary data obtained from the Jambi Province DJPK website and the total data is 55 from 11 district/city samples obtained using non-probability sampling techniques. The results of the research reveal that the regional original income variable has a positive effect on the financial performance of regional governments and the remaining variables over budget financing and regional expenditure have a negative effect on the financial performance of regional governments, but the balancing funds variable has no effect on the financial performance of regional governments. The results of this research indicate the importance of increasing regional funds in improving government performance and services to the community.
 
 Keywords: Regional Original Income, Balancing Funds, Excess Budget Financing, Regional Expenditures, Regional Government Financial Performance.

Analisis Flypaper Effect pada Pengaruh Dana Alokasi Khusus, Pendapatan Asli Daerah dan Sisa Lebih Perhitungan Anggaran terhadap Belanja Daerah di Indonesia (Studi Tahun 2019-2021)

This research aims to determine the influence of DAK, PAD, and SiLPA on regional spending and to determine whether or not the flypaper effect phenomenon occurred in regional government financial management in Indonesia during the 2019-2021 period. The object of this research includes all regional governments in Indonesia that publish annual APBD realization reports on the website of the Directorate General of Regional Government Financial Balance for 2019-2021. The sample selection in this study used a purposive sampling technique using several considerations according to the desired criteria. The research results show that the DAK, PAD, and SiLPA variables have a significant effect and have a positive relationship with regional expenditure variables. DAK and SiLPA coefficient values < PAD coefficient values. Thus, this shows that there is no flypaper effect on regional government financial management in Indonesia during the 2019-2021 period. The conclusion from this research is that Special Allocation Funds, Original Regional Income, Surplus Budget Calculations have a positive effect on regional spending and the flypaper effect phenomenon does not occur.

Effect of regional original income and balanced funds on capital expenditures with economic growth as moderating

This study aims to examine the effect of Regional Original Income and Balanced Funds on Capital Expenditures with Economic Growth as Moderating Variables and their Review from an Islamic Perspective. This research method uses quantitative research using secondary data obtained from the PPID of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) in the form of Regional Government Financial Reports (LKPD) regarding Budget Realization Reports in DKI Jakarta Province for Fiscal Year 2017-2021. The sampling technique in this study used a saturated sample, and the data obtained were 5. The analytical method used was multiple linear regression analysis with SPSS version 25.0 application. The results of this study indicate that Regional Original Income and Balancing Funds do not affect Capital Expenditures, Economic Growth does not moderate the influence of Regional Original Income and Balancing Funds on Capital Expenditures. and overall, from an Islamic perspective, all related variables have met Islamic law as stated in the Al-Quran and Hadith.

Measuring the Level of Regional Government Financial Efficiency in Aceh

This research aims to analyze the process and strategy of utilizing Regional Government expenditure inputs in producing public service outputs, and their influence on community welfare. Practically, it is hoped that the results of this research can provide input for improving management and strategies for optimizing the use of decentralization funds to increase efficiency in improving the quality of public services. Considering the many weaknesses and problems faced in managing APBD in the context of decentralization. This research uses a census method where the entire research population is observed . We collected secondary data in the form of audited Regional Government Financial Reports (LKPD) from 23 Regencies/Cities in Aceh from 2017 to 2021 and reports published by the Central Statistics Agency. The measurement uses the Data Envelopment Analysis (DEA) method which will show local governments with input or output inefficiencies. Results studies This find that only there are 4 of the 23 regional governments in Aceh that are relatively large efficient during 2017-2021 period. City Government Langsa is relatively the most efficient regional government compared to with Local Government others in Aceh. This research provides important information in the form of values that must be achieved so that regional governments can be efficient. If regional governments are able to increase their output, they will achieve efficiency, thus opening up the potential for efficient regional governments to be greater than inefficient regional governments.

Analysis of Regional Government Financial Performance on the Human Development Index in West Nusa Tenggara Province

Regional Financial Performance is a parameter used to determine the success or failure of regional governments in implementing their policies to achieve financial management strategies. According to Minister of Home Affairs Regulation Number 13 of 2006, performance is the output or result of a project or program that will be completed in connection with the use of the budget, both quantity and mixed quality. This research aims to determine and analyze the Financial Performance of Regional Governments, especially the Financial Independence Ratio, the Degree of Fiscal Decentralization Ratio, the PAD Effectiveness Ratio, the PAD Efficiency Ratio, Regional Financial Dependence, and the Human Development Index. The population used in this research were ten regencies/cities in NTB Province such as West Lombok, Central Lombok, East Lombok, North Lombok, Mataram City, Bima City, Bima, Sumbawa, West Sumbawa, Dompu, for the period 2018 - 2022. This research uses quantitative methods with multiple linear regression analysis techniques for panel data.

Analysis of factors affecting the quality of Bintan District government financial reports

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator.
 Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale.
 Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05.
 Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality.
 Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district.
 Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards.
 Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal: Studi Kasus Pada Kabupaten Dan Kota Di Wilayah Sumatera Selatan

This study aims to determine the effect of Local Own Revenue, General Allocation Funds and Regional Government Financial Performance on Capital Expenditures in districts and cities in the South Sumatra region. The object of this research is the district and city governments in the South Sumatra region, totaling 17 local governments and the research years from 2015 to 2019. The data used are secondary data and the research sample is a saturated sample because all research objects are sampled. The analysis technique uses multiple regression and the data is processed using SPSS software. The results showed that based on the simultaneous test, the variables of Regional Original Income, General Allocation Funds and Regional Government Financial Performance had a significant effect on capital expenditure. Based on the partial test, the variables of Regional Own-Owned Income and Regional Government Financial Performance as measured by the Level of Regional Wealth have a significant effect on Capital Expenditures while the General Allocation Fund variable has no significant effect on Capital Expenditures.

Analysis of The Influence of Financial Reporting Characteristics and Success of Budget Controlling on Transparency of Regional Government Financial Reports

The purpose of this study is to investigate how budgetary management and the features of regional financial reports affect the openness of government financial reports. Employees of the Regional Revenue and Asset Financial Management Office in Province who worked in Regency and City Offices were the study's respondents. Employees from three districts and three cities in one province in Indonesia made up the study's sample. Convenient sampling was used as the study's sampling technique, while multiple regression analysis was employed as the study's data processing technique. The findings indicated that budget control has an effect on government financial report transparency with a significant value of less than 0.05 and regional financial report characteristics have an effect on government financial report transparency, and budget control and regional financial report characteristics have an effect simultaneously.

Influence Of Government Accounting Information Systems, Implementation of Government Accounting Standards, Human Resource Competence, and Internal Control Systems as Moderator Variables on the Quality of Regional Government Financial Reports in the Study of Buton Selatan District

This study analyzes the influence of Accounting Information Systems, Application of Accounting Standards, and Competence of Human Resources on the quality of the financial reports of the Government of South Buton Regency. In addition, this study also explores the moderating role of the Internal Control System on the relationship between these factors and the quality of financial reports. Data is collected through a survey of respondents who are involved in the process of accounting and financial reporting. The results of the analysis show that these three factors have a significant and positive influence on the quality of financial reports. In addition, the findings also reveal that the Internal Control System has an important role as a moderating factor that can strengthen the positive relationship between these factors and the quality of financial reports. This study provides a holistic view of the factors that influence the quality of financial reports in local government and highlights the importance of information management, application of accounting standards, human resource development, and the role of the internal control system in ensuring the accuracy, relevance and integrity of financial reports.

Reveal Culture Siri’ Na Pacce In Regional Financial Management

Jeneponto Regency has never received a Qualified Opinion until the Regional Government Financial Report for the 2020 fiscal year and has been included in the 3T area, one of the criteria for which is the regional financial capacity. The purpose of this study is to reveal the role of siri' na pacce culture in regional government financial management in Jeneponto Regency and to find out the meaning behind siri' na pacce values ??in regional financial management in the Jeneponto district government. This study uses a qualitative method with a phenomenological approach. The results of this study are that in general the financial management of the Jeneponto district has implemented siri' na pacce which acts as an unwritten rule in the Jeneponto community which then grows into a life principle that is firmly held in carrying out the mandate. Siri' na pacce is seen and interpreted in a varied and broad way depending on the point of view of its use or the circumstances of the use of the culture. The meaning behind the informant's statement found that there are several values ??contained in siri' na pacce, namely: 1) The value of responsibility, this accountability is done to God, humans, and nature. 2) The value of honesty, and 3) The value of self-esteem which in this study is called the siri' na pacce accountability trilogy concept (TASP). In conclusion, this value plays a role in managing regional finances as a reminder and limitation to be able to optimize regional financial management.

Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator

Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.

Implementasi Peraturan Pemerintah No 71 Tahun 2010 di Kabupaten Kulonprogo

This study aims to determine the application of accrual-based SAP and constraints in the preparation of the Regional Government Financial Report in accordance with the accrual-based SAP based on Government Regulation No. 71 of 2010 in Kulonprogo Regency. The results showed that the Kulonprogo Regency Government had applied PP No. 71 on accrual basis in the preparation of local government financial reports. The obstacle when preparing the financial reporting of the local government lies in the weakness of human resources in some SKPD because the accounting officer is not from the background of Accounting, but the BKAD and the Kulonprogo Regional Government always accompany the preparation of financial reporting simultaneously and sustainably. An indicator of the success of the application of PP No. 71 on an accrual basis is proven by the statement of the Supreme Audit Board that is Fair without Exception from 2014 to the present. The implication of the research in the form of suggestions for the Kulonprogo Regional Government is the need to recruit employees who have expertise in regional accounting to manage the Accounting Section in several SKPD so that the recording and financial reporting of the Kulonprogo Regional Government can be carried out well and maintain performance in order to keep getting an audit opinion that is Fair without Exception for Local Government Financial Reporting.