Satuan Kerja Perangkat Daerah Research Articles

Perceptions of superiors’ reputations and subordinates’ honesty moderates effect of budget participation on budgetary slack

This study aims to provide empirical evidence regarding perceptions of superior reputation and subordinate honesty in weakening the effect of budgetary participation on budgetary slack. The data in this study were collected using a questionnaire. The population in this study is the Satuan Kerja Perangkat Daerah of Tabanan Regency with a sample of Echelon III and Echelon IV officials involved in budgeting. The sampling technique used is purposive sampling and obtained a sample of 199 respondents. The analysis technique in this study is Moderated Regression Analysis (MRA) using SPSS version 25 program. The results of the regression analysis state that the perception of superior reputation weakens the relationship between budgetary participation and budgetary slack. This means that the higher the level of perception of subordinates on the reputation of their superiors, the tendency for budgetary slack to occur will be lower. The results of the regression analysis also state that the honesty of subordinates weakens the relationship between budgetary participation and budgetary slack. This means that the higher the level of honesty of subordinates, the tendency for budgetary slack to occur will be lower.

PENGARUH IMPLEMENTASI TATA KELOLA SEKTOR PUBLIK YANG BAIK TERHADAP KUALITAS ANGGARAN SKPD

The good financial management of local government related to good public governance. The good public governance will encourage the good financial statement in local government, including the quality of Satuan Kerja Perangkat Daerah (SKPD) budget. The aim of this research is to examine the influence of implementation good public governance upon the quality of SKPD budget. This research uses a quantitative approach with survey method. The data was gathered by questionnaire. The number of respondents in the research are 430 public servants (ASN) in Kabupaten/Kota/Provinsi Daerah Istimewa Yogyakarta (DIY), including Kabupaten Sleman, Kabupaten Bantul, Kabupaten Kulonprogo, Kabupaten Gunung Kidul, Pemerintah Kota Yogyakarta, and Pemerintah Provinsi DIY. The Techniqe of data analysis was used in this study is simple regression. The simple regression is a tool to analyze the effect of independent variable (implementation of good public governance) towards dependent variable (the quality of SKPD’s budget). The result of this study shows that the implementation of good public governance in Kabupaten/ Kota/Provinsi DIY influences the quality of SKPD budget.

Study of non-cash transactions, integrity and competence effect on the financial management performance of west sulawesi local government

This research aims to study the effect of the implementation of non-cash transactions, integrity and competence simultaneously and partially on financial management performance in the West Sulawesi Provincial Government. This research used survey research. The research was conducted in the West Sulawesi Provincial Government. The research time was conducted from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread across 42 Regional work unit (Satuan kerja perangkat daerah, SKPD). Determination of samples in this study by purposive sampling with the criteria of the Financial Management Officer (Pejabat Penatausaha Keuangan, PPK) and the Treasurer. The test results showed that partially the variable application of non-cash transactions, integrity and competence had a significant positive effect on financial management performance in the West Sulawesi Provincial Government. The simultaneous variable application of non-cash transactions, integrity and competence has a significant positive effect on the performance of financial management in the West Sulawesi Provincial Government. Variabel competence has the most dominant influence on financial management performance in the West Sulawesi Provincial Government. The research implies that increasing knowledge, skill, and attitude of civil servant are able to enhance the efficient of financial management of local government.

Budaya Organisasi dan Penerapan Akuntansi di Pemerintah Daerah di Aceh

AbstractThis paper describes the relationship between organizational culture and the application of accounting in local government in Aceh. Aceh has a uniqueness and specificity that has implications for the implementation of government functions, such as: the existence of Islamic law, the acceptance of special autonomy funds and a long history as a great nation. Local governments in Aceh currently carry out public service and governance functions based on Law No. 11 of 2006 concerning the Government of Aceh, which does not apply in other areas. For this reason, several Regional Apparatus Work Units (SKPD) in Aceh do not exist in other provinces in Indonesia.Keywords: budaya organisasi, penerapan akuntansi, UU No. 11 Tahun 2006, satuan kerja perangkat daerah, syari’at Islam.

Pengaruh Partisipasi Anggaran, dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Pemediasi (Studi kasus pada Pemerintah Daerah di Jawa Tengah)

The aim of this study is to analyze: 1) the influence of budgetary participation on organizational commitment; 2) the influence of clarity of budget targets on organizational commitment; 3) the influence of budget participation on managerial performance; 4) the influence of clarity of budget targets on managerial performance; 5) The influence of organizational commitment on managerial performance. The population used in this study is the Regional Work Unit (Satuan Kerja Perangkat Daerah) of Central Java Province, while the sample in this study is the section head, subdivision head, and department head involved in budgeting in each SKPD of Central Java Province. The results of this study are 1) budget participation has a positive effect on organizational commitment; 2) clarity of budget targets does not affect organizational commitment; 3) budget participation has a positive effect on managerial performance; 4) clarity of budget targets has a positive effect on managerial performance; 5) organizational commitment has no effect on managerial performance.

An Analysis of The Sustainable Fishing Land Conservation Policy

In order to implement the food sustainability and sovereignt, the sustainable fishing development has to be carried out. The research problem is how to analyze to sustain land conservation after the implementation of the Law number 23 in 2014 Pasuruan Regency, East Java, Indonesia. The specific aims of this analysis is to identify the implementation of the sustainable land conservation after the implementation of the Law number 23 in 2014 about the regional government, to identify the obstacle in the implementation of the policy, to identify the stabilizer of the implementation of the policy, and to propose recommendation of the policy strategy to be carried out by the regional government of Pasuruan, This study employs qualitative descriptive approach. The respondent of this study comes from farmer’s, in which Pasuruan regency is represented by respondents of SKPD (Satuan Kerja Perangkat Daerah or Regional Work Unit) from Regional Development Planning Agency (henceforth Bappeda). The research finding shows that Overall, the implementation of the lahan pangan berkelanjutan or the Sustainable Food Land (henceforth LPB) has complied with the Law number 1 2011 despite the planning and decision of LPB in RTRW (spatial planning), the obstacle in LPB is the absence of regional regulation, the model of strategic policy; the regencies synergistically coordinate with each other, encouraging the development of pond reserve as well as the role of private sector and society, and the synchronization of the state budget and the regional government budget, and all regional governments have to protect all LPB areas complying with the Law number 1 2011 and its derivation, and the strategy to improve the welfare of the farmer is related to the instruments which have the lowest force intensity, namely market instrument, family and community, and voluntary organizations.

SERVICE QUALITY OF GOODS AND SERVICES PROCUREMENT UNITS TOWARDS CUSTOMER’S SATISFACTION

Subang District has become surprisingly attractive by the existence of Patimban Port. The presence of investor has given impacts to the number of studies and works requiring the performance of Procurement Service Units (trans. Unit Layanan Pengadaan – ULP) of goods and services that satisfy customers, namely the Regional Work Unit (trans. Satuan Kerja Perangkat Daerah – SKPD) and Partners. Method used are descriptive and verifiative by using path analysis. The service quality is measured with the dimensions of tangible, empathy, responsiveness, reliability, and assurance. The descriptive result showed that service quality and customers’ satisfaction were pretty good and dimension of responsiveness had smallest average score as well. Meanwhile, the verificative result showed that there were positive and significant effects, both simultaneously and partially, on the dimension of empathy, responsiveness, reliability, and assurance towards customers’ satisfaction.

The Effect of Financial Reporting Quality on Regional Governments’ Performance Accountability

Accountability is an important issue in Indonesian government. The present study aims to further analyze the performance accountability issue in regional governments in Indonesia, which is affected by the quality of financial reports. The fact shows that regional governments in Indonesia have low performance accountability. This study attempts to attest for or against the statement through testing whether or not financial reporting quality has an effect on regional governments’ performance accountability. Subjects of the study are 40 Satuan Kerja Perangkat Daerah (SKPD/Regional Government’s Work Units) of Regencies/Cities in Indonesia. Survey is the research methodology implemented. Hypothesis is analyzed and tested using Structural Equation Model (SEM). The findings show that good Financial Reporting Quality will improve Performance Accountability of regional governments in Indonesia, with a positive path coefficient.
 Keywords: Financial Reporting Quality, Regional Government’s Performance Accountability

DETERMINAN KEANDALAN PELAPORAN KEUANGAN PEMERINTAH PADA SKPD KABUPATEN KULONPROGO

The aim of this research is to know determinants of reliability of governmental financial reporting such as human resources quality, information technology utilization and internal control system. This research was done in Satuan Kerja Perangkat Daerah (SKPD) Kulon Progo. The data obtained by questionnaires distributed to 123 respondents consisting of the head and staff of the finance / Accounting department. The data analysis method was multiple linear regression. The result shows that the human resource quality is significantly affected to the reliability of Government Financial Reporting, while information technology utilization and internal control system are not affected. Keywords: human resources quality, information technology utilization, internal control system, reliability of Government Financial Reporting

Sistem Pengendalian Manajemen Dan Perilaku Dysfunctional Satuan Kerja Perangkat Daerah Provinsi Banten

This study aims to investigate the impact of standard operating procedures, budget participation, and budget control on dysfunctional behaviour of Satuan Kerja Perangkat Daerah (SKPD) at Banten Province. The population of this study is the chief officers at all districts and cities in Banten area. We select the officers who involved in reconstructing the planning and using Sistem Informasi Keuangan Daerah (SIKD), which consist of the head of department, the head of field, the head of financial, accounting and budget planning division. The data were collected by using questioner and analyzed by using SmartPLS (Partial Least Square). The results show that those management control tools have an impact on dysfunctional behavior of SKPD. We found that a better standards operating procedures of SKPD could reduce the dysfuctional behavior. The more involvement of SKPD in budget planning, the more dysfunctional behavior could avoid. Finally, dysfunctional behavior could decrease by using budget control for positive intention.

Analysis of factors that affect internal whistle-blowing intentions

This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.

The development of good governance model for performance improvement

Purpose The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as the personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. The personal factor is proxied to the competencies that affect the quality of financial statements and performance. The social administrative factor is proxied on the regulations and presentation of quality financial statements. Design/methodology/approach The analysis unit in this study was conducted at the organizational level. The research object was in the South Sulawesi Province. This was a descriptive and verificative research with a survey technique. Based on the objectives of the research, this is an explanatory study. The research method used was an explanatory survey with a quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa/OPD) which compiled the financial statements in the South Sulawesi Provincial Government and consisted of 803 units of local government agencies (Satuan Kerja Perangkat Daerah or SKPD). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by the BPK, the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial, and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan or BPKP). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5 × 26 = 130 respondents. The sample size met the minimum sample requirement of five for each group (cell) (Hair et al., 2006, p. 112). Findings The personal factor “competence” affects the financial statements’ quality. The high personal factor “competence” will affect the high financial statements’ quality. The system/administration factor “regulation” affects the financial statement quality. The high system/administration factor “regulation” will affect the high financial statements’ quality. Political factors affect the financial statements’ quality. The high political factors will affect the high financial statements’ quality. The personal factor “competence” has no direct effect on the performance. The high personal factor “competence” will not affect the high or low of the performance. However, there is a significant indirect effect between the personal factor “competence” on performance through the financial statements’ quality, which means that the higher personal factor “competence” will lead to higher performance through financial statements’ quality. The system/administration factor “regulation” does not directly affect the performance. The high system/administration factor “regulation” will not affect the high or low of the performance. However there is a significant indirect effect between the system/administration factor “regulation” on performance through the financial statements’ quality which means that higher system/administration factor “regulation” will lead to higher performance through financial statements’ quality. The political factor does not directly affect the performance. The high political factors will not affect the high or low of the performance. However there is a significant indirect effect between political factors on performance through the financial statements’ quality which means that the higher political factor will lead to higher performance through the financial statements’ quality. Financial statements’ quality affects the performance. The high financial statements will affect the performance. Originality/value The research issues raised are the increasing public demands for the government services and accountability, while on the other hand, the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies for the quality improvement of financial statement and performance of the regional government.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.

Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. 
 The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.
 The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.
 
 Keywords : financial report quality, local government financial statements, SIMDA

Penerapan sistem akuntansi berbasis akrual: kajian dari aspek keperilakuan

Penelitian ini bertujuan untuk menguji penerapan standar akuntansi pemerintah berbasis akrual dari aspek keperilakuan yaitu komitmen organisasi, sumber daya manusia serta pemanfaatan teknologi informasi. Penelitian ini menggunakan metoda kuantitatif dan pengambilan data dengan teknik survei. Penelitian ini dilakukan di Satuan Kerja Pemerintah Daerah Kabupaten Megelang dengan responden adalah kepala bagian keuangan, sub bagian keuangan serta staf - staf pada bagian keuangan. Teknik pengambilan sampel adalah dengan purposive. Hasil penelitian ini menunjukkan bahwa penerapan sistem akuntansi akrual dipengaruhi oleh komitmen organisasi. Sedangkan, sumber daya manusia dan pemanfaatan teknologi informasi tidak berpengaruh terhadap penerapan standar akuntansi pemerintah berbasis akrual.

Determinant factor of the quality of financial statements and performance of the government by adding contextual factors

Purpose The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. Personal factor is proxied to the competencies that affect the quality of financial statements and performance. Social administrative factor is proxied on the regulations and presentation of quality financial statements. Design/methodology/approach The analysis unit in this study was conducted at the organizational level. The research object was in South Sulawesi Province. This was a descriptive and verificative research with survey technique. Based on the objectives of the research, this is an explanatory research. The research method used was explanatory survey with quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa) which compiled the financial statements in South Sulawesi Provincial Government consisted of 803 units of Local Government Agencies (Satuan Kerja Perangkat Daerah). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by Badan Pemeriksa Keuangan; the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5×26=130 respondents. The sample size met the minimum sample requirement of 5 for each group (cell) (Hair et al., 2006, p. 112). Findings Personal factors competence affects the financial statements quality. The high personal factors competence will affect on the high financial statements quality. System/administration factors regulation affect the financial statement quality. The high system/administration factors regulation will affect on the high financial statements quality. Political factors affect the financial statements quality. The high political factors will affect on the high financial statements quality. Personal factor competence has no direct effect on the performance. The high personal factor competence will not affect the high or low of the performance. However, there is a significant indirect effect between personal factor competence on performance through the financial statements quality which means that higher personal factor competence will lead to higher performance through financial statements quality. System/administration factor regulation is not directly affects the performance. The high system/administration factor regulation will not affect on the high or low of the performance. However, there is a significant indirect effect between system/administration factor regulation on performance through the financial statements quality which means that higher the system/administration factor regulation will lead to higher performance through financial statements quality. Political factors is not directly affects the performance. The high political factors will not affect the high or low of the performance. However, there is a significant indirect effect between political factors on performance through the financial statements quality which means that the higher the political factor, it will leads to higher performance through the financial statements quality. Financial statements quality affects the performance. The high financial statements will affect on the performance. Originality/value The research issues raised are the increasing public demands for the government services and accountability, while on the other hand the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies of the quality improvement of financial statement and performance of the regional government.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA EKSEKUTIF PUBLIK DENGAN MORAL HAZARD SEBAGAI VARIABEL PEMODERASI (Studi Kasus di Pemerintah Daerah Kabupaten Sumenep)

Bottom up system in budgeting process is more adopted for this time. But effectiveness of this system in increasing managerial performance is debatable because of individual motivation that reflected hazard moral. This research tries to examine the effect of budget participation to managerial performance with moral hazard as moderating variable. This research is a case study in Sumenep – Madura (East Java), with respondents are public executive at SKPD (Satuan Kerja Perangkat Daerah) whom included in budget team. There were 70 respondents who participated in this research. The hypotheses was examined with multiple regression in interaction model with absolute difference. The results show that high budget participation will increase managerial performance if lower hazard moral is not supported with alpha 5%. Although interaction model is statistically significant, but interaction coefficient is negative at -4,492, this caused hypothesis is reject

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA EKSEKUTIF PUBLIK DENGAN MORAL HAZARD SEBAGAI VARIABEL PEMODERASI (Studi Kasus di Pemerintah Daerah Kabupaten Sumenep)

Bottom up system in budgeting process is more adopted for this time. But effectiveness of this system in increasing managerial performance is debatable because of individual motivation that reflected hazard moral. This research tries to examine the effect of budget participation to managerial performance with moral hazard as moderating variable.This research is a case study in Sumenep – Madura (East Java), with respondents are public executive at SKPD (Satuan Kerja Perangkat Daerah) whom included in budget team. There were 70 respondents who participated in this research. The hypotheses was examined with multiple regression in interaction model with absolute difference. The results show that high budget participation will increase managerial performance if lower hazard moral is not supported with alpha 5%. Although interaction model is statistically significant, but interaction coefficient is negative at -4,492, this caused hypothesis is reject.

Analisis Efisiensi dan Efektifitas Anggaran Belanja Langsung - Studi pada SKPD di Pemerintah Kota Banda Aceh

The objective of this study is to analyze the efficiency and affectivity of direct spending budgeting of Satuan Kerja Perangkat Daerah (SKPD) of Banda Aceh city to identify factors that determine their efficiency and affectivity. It is a descriptive and explorative study that used both primary and secondary data. The data was collected from Laporan Realisasi Anggaran (LRA) of the studied SKPD between 2009 and 2013. Following that, questionnaires that identified factors that affect the efficiency and affectivity of direct spending budgeting were distributed to 76 respondents who play an important role in budgeting process in their SKPD. This study found that the studied SKPD have a relatively high efficiency and effectiveness, but these figures were varied across SKPD and period of observation. In addition, this study also uncovered that planning issues were the most frequent problems that causes low efficiency and effectiveness of direct spending budgeting in the studied SKPD.

Critical Success Factors for Implementing SNI in Public Procurement

The purpose of the research was to identify some critical success factors (CSFs) that may have positive correlation and effect with the success of the implementation of regulation related to using products which has been marked with SNI in the public procurement process. An understanding of the CSFs enables stakeholders of public procurement to optimize their efforts by focusing on those significant factors that are most likely to aid successful regulation implementation. Twenty Regional Working Units or Satuan Kerja Perangkat Daerah or (abbreviated SKPD) in the Province of Central of Java was chosen as a pilot study. Data was collected using self-administered questionnaire and personal interviews. Data was also collected from the official government documents. The data collected was analyzed using Statistical Package for Social Sciences (SPSS). This study found that all the factors considered have positive significant correlation with the successful implementation of regulation related to using products which has been marked with SNI. This study also found that, partially, all the factors considered have positive significant effect to the successful implementation of regulation. From the value of coefficient correlation, the most significant key success factor for the successful implementation of the regulation was the commitment, effort, and responsibility of the representative Budget User. This factor followed by the existence of the staff who knows the rules, the availability of product with SNI in the market, socialization and training, the availability of information communication technology, support from trading partners, the availability of internal procurement policy and procedure, and the availability of technical assistance and reinforcement from Central Government as a regulator.