Budgeting and Budgetary Control

Working with Family living budgets can be interesting and very rewarding if you perceive it as a challenge and recognize the personal economic benefits achieved from a successful budget. Budgeting is not a one - time event, but rather an ongoing exercise in pursuit of your financial goals. To accomplish the goals you have set, you should monitor your actual expenditure and compare them to your budget once or twice a month, If not more. The most difficult part of managing a family budget having the discipline to do it. The main objectives of the study to observe the key requirements in the design of the budgetary planning and control process. The simple random sampling method is used to collecting data 104 respondents. The data analyzed using like Chi-Square analysis, weighted average method. Budgeting promotes family values through financial decision that relate to a family’s goals. A good effort at keeping records and managing your family living budget will go a long way towards attractive your financial future .

According to the findings of the majority of past studies, it was clear that one of the problems that modern businesses were currently facing was financial performance and therefore, a budgetary control system was used to handle this issue. This study had two variables: an independent variable (the budgetary control system) and a dependent variable (financial success).

Penelitian ini dilakukan untuk menganalisis:(1) pengaruh pengetahuan dewan tentang anggaran terhadap penyusunan APBD (2) pengaruh partisipasi masyarakat terhadap penyusunan APBD. Penelitian ini merupakan penelitian kausatif. Populasi penelitian ini adalah seluruh Anggota DPRD Provinsi Kalimantan Selatan. Pengambilan  sampel menggunakan teknik random sampling dengan rumus slovin dengan 48 responden. Data yang digunakan   adalah data primer. Teknik pengumpulan data dengan teknik survei dengan menyebarkan kuesioner kepada masing-masing anggota DPRD Provinsi Kalimantan Selatan. Dari 54 Kuesioner yang dibagikan,51 kuesioner yang kembali dan 48 kuesioner yang dapat digunakan untuk dianalisis. Metode analisis yang digunakan adalah analisis regresi berganda . Hasil penelitian membuktikan bahwa 1)  Pengetahuan dewan tentang anggaran berpengaruh signifikan positif terhadap penyusunan APBD (H1 diterima). 2) Partisipasi Masyarakat berpengaruh signifikan positif terhadap penyusunan APBD (H2 dite...

Penelitian ini untuk mengetahui pengaruh dari pendidikan, pengalaman organisasi, jabatan di partai politik, budaya politik dan pemahaman regulasi terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Populasi dari penelitian ini adalah anggota dewan di DPRD Kota Semarang, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sensus yaitu dengan penyebaran kuesioner dan wawancara kepada 50 anggota dewan. Metode yang diterapkan pada penelitian ini yaitu pendekatan kuantitatif.Hasil penelitian menunjukan bahwa, Pendidikan, Pengalaman Organisasi, dan Budaya politik tidak berpengaruh terhadap peran anggota DPRD dalam pengawasan keuangan daerah.Sedangkan Jabatan Dipartai Politik dan Pemahaman Regulasi berpengaruh aktifterhadap peran anggota DPRD dalam pengawasan keuangan daerah.Simpulan penelitian ini menyatakan bahwa seluruh anggota dewan memiliki tugas dan wewenang yang sama dalam melaksanakan tugas yang didasari oleh pemahaman regulasi dan mengambil kemufakaatan dalam mengambil keputusan.

Penelitian ini untuk mengetahui pengaruh dari pendidikan, pengalaman organisasi, jabatan di partai politik, budaya politik dan pemahaman regulasi terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Populasi dari penelitian ini adalah anggota dewan di DPRD Kota Semarang, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sensus yaitu dengan penyebaran kuesioner dan wawancara kepada 50 anggota dewan. Metode yang diterapkan pada penelitian ini yaitu pendekatan kuantitatif.Hasil penelitian menunjukan bahwa, Pendidikan, Pengalaman Organisasi, dan Budaya politik tidak berpengaruh terhadap peran anggota DPRD dalam pengawasan keuangan daerah.Sedangkan Jabatan Dipartai Politik dan Pemahaman Regulasi berpengaruh aktifterhadap peran anggota DPRD dalam pengawasan keuangan daerah.Simpulan penelitian ini menyatakan bahwa seluruh anggota dewan memiliki tugas dan wewenang yang sama dalam melaksanakan tugas yang didasari oleh pemahaman regulasi dan mengambil kemufakaatan dalam mengambil keputusan.

Secara umum, Dewan Perwakilan Rakyat Daerah (DPRD) mempunyai tiga fungsi, yaitu fungsi legislasi, fungsi anggaran, dan fungsi pengawasan. Sehubungan dengan fungsi pengawasan, penelitian ini bertujuan untuk membangun sebuah model konseptual untuk menggambarkan dan membuktikan secara empirik bagaimana kompetensi DPRD tentang anggaran, akuntabilitas publik, dan transparansi kebijakan publik mempengaruhi pengawasan APBD dengan partisipasi masyarakat sebagai variabel moderasi. Penelitian ini dilakukan pada anggota DPRD Kota Malang sebanyak 45 orang dan 45 orang perwakilan masyarakat. Data dikumpulkan melalui kuisioner, selanjutnya dianalisis dengan menggunakan Partial Least Square (PLS). Hasilnya membuktikan bahwa: (1) kompetensi DPRD tentang anggaran, akuntabilitas publik, dan transparansi kebijakan publik berpengaruh terhadap pengawasan APBD, (2) partisipasi masyarakat memperkuat pengaruh kompetensi DPRD tentang anggaran, akuntabilitas publik, dan transparansi kebijakan publik terhadap...

This research aims to examine the influence of personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behavior on political activity. Dependent variables in this research are personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. Independent variable is the role of DPRD on region financial control in planning, implementing, and responsibility steps. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 85 respondents that Financial Commission and Budget Commitee members of DPRD at ex Surakarta Residence and Yogyakarta. Hypothesis of this research are tested by using Multivariate Analysis of Variances (MA-NOVA). The result of this research in general shows that personal background , and political background have no significant influence towards the role of DPRD on region financial control. But the council budget knowledge have significant influence towards the role of DPRD on region financial control.

This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t…

The research soughtly to test the effect of knowledge of the budget on the budget supervision effectivity. Dependent variables in this research is knowledge of the budget, Independent variable is the budget supervision effectivity. The population of the research was the members of parliament serving for the period of 2009-2014. The data were the collected using a quaestionnaire to 43 members of parliament, however only 34 quaestionnaires were returned. The result revealed that the knowledge of the budget had sufficient effect on the budget supervision effectivity.

This study aims to determine the Influence of the Council on the Budget (X1) on Regional Financial Supervision (Y), the Effect of Political Background (X2) on Regional Financial Supervision (Y), and the Simultaneous Effect of the Council's Knowledge of the Budget (X1) and Political Background. (X2) on Regional Financial Supervision (Y). The results of the study indicate that there is no effect of the Council's Knowledge of the Budget (X1) on Regional Financial Supervision (Y). The results of testing the first hypothesis are proven by the value of |t_hitung | of 0.987 < 1.682 and the significance of t is 0.330 > 0.05. After that, there is no influence of Political Background (X2) on Regional Financial Supervision (Y). The results of testing the second hypothesis are proven by the value of |t_hitung | – 0.027 < 1.682 and the significance of t is 0.978 > 0.05 of. In addition, there is no simultaneous influence of the Council's Knowledge of the Budget (X1) and Po...

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi penyusunan anggaran dan sistem pengendalian internal pemerintah terhadap kinerja aparatur pemerintah Dinas Pertanian dan Peternakan Kabupaten Nagan Raya. Populasi pada penelitian ini adalah seluruh pegawai Dinas Pertanian dan Peternakan Kabupaten Nagan Raya. Pemilihan sampel dengan menggunakan metode sensus, dan diperoleh sebanyak 37 orang. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS dan Microsoft excel. Berdasarkan hasil penelitian diketahui bahwa secara parsial, partisipasi penyusunan anggaran tidak berpengaruh terhadap kinerja aparatur pemerintah. Sistem pengendalian internal berpengaruh terhadap kinerja aparatur pemerintah. Sedangkan secara simultan partisipasi penyusunan anggaran dan sistem pengendalian internal berpengaruh signifikann terhadap kinerja aparatur pemerintah.

Penelitian ini menjelaskan pengaruh Pengetahuan Dewan tentang Anggaran, Pengawasan, dan Partisipasi anggaran terhadap Kinerja Anggaran Pendapatan Belanja Daerah (APBD). Data penelitian ini diperoleh dari kuesioner (Primer) yang dibagikan kepada Anggota Dewan Kabupaten Sikka, dengan metode sampling incidental. Populasi dalam penelitian ini adalah wajib pajak di Kota Kupang dengan menggunakan sampel sebanyak 35 responden. Kuesioner di uji validitas dan uji reliabilitas sebelum penelitian. Hasil penelitian ini menunjukkan bahwa (1) Pengetahuan deawa tentang anggaran, pengawasan dan partisipasi berpengaruh positif terhadap Kinerja Anggaran Pendapatan Belanja Daerah (APBD). Hal inidibuktikan melalui analisis regresi berganda yang diperoleh nilai R Square sebesar 0389, yang dapat diartikan bahwa besarnya pengaruh pengetahuan dewan tentang anggaran, pengawasan dan partisipasi terhadap kinerja APBD adalah 45,3%. Hasil uji t statistikmenghasilkan nilai signifikansi lebih kecil dari level of significant yaitu 0,002 <0,05. (2). Pengetahuan dewan tentang anggaran berpengaruh positif terhadap kinerja APBD. Hal tersebut dibuktikan melalui Moderated Regression Analysis yang memberikan nilai koefisien sebesar 0,370,yang dapat diartikan pengetahuan dewan tentang anggaran dapat memoderasi pengaruh terhadap kinerja APBD. Hasil uji t statistik menghasilkan nilai lebih kecil dari level of significant yaitu 0,001 < 0,05. (3). Pengetahuan dewan tentang pengawasan berpengaruh positif terhadap kinerja APBD. Hal tersebut dibuktikan melalui Moderated Regression Analysis yang memberikan nilai koefisien sebesar 0,524,yang dapat diartikan pengetahuan dewan tentang pengawasan dapat memoderasi pengaruh terhadap kinerja APBD. Hasil uji t statistik menghasilkan nilai signifikan lebih kecil dari level of significant yaitu 0,017 < 0,05. (4). Pengetahuan dewan tentang partisipasi tidak berpengaruh positif terhadap kinerja APBD. Hal tersebut dibuktikan melalui Moderated Regression Analysis yang memberikan nilai koefisien sebesar-0,019,yang dapat diartikan pengetahuan dewan tentang partisipasi tidak dapat memoderasi pengaruh terhadap kinerja APBD. Hasil uji t statistik menghasilkan nilai signifikan lebih besar dari level of significant yaitu 0,722 > 0,05. Kata Kunci: Pengetahuan Dewan, Pengawasan, Partisipasi dan Kinerja I. PENDAHULUAN Kebijakan otonomi daerah yang digulirkan dalam era reformasi dengan dikeluarkannya ketetapan MPR Nomor XV/MPR/1998 tentang Penyelenggaraan Otonomi Daerah, pelaksanaan otonomi daerah tersebut diperkuat dengan dikeluarkannya Undang-Undang (UU) No. 32 tahun 2004 tentang Pemerintahan Daerah dan Undang-Undang (UU) No. 33 tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. Dengan adanya perundangan otonomi daerah tersebut, maka diharapkan DPRD akan lebih aktif dalam menanggapi aspirasi yang berkembang di masyarakat. Selain itu dalam menjalankan fungsi dan perannya, diharapkan dewan memiliki kapabilitas dan kemampuan, antara lain pengetahuan, keahlian dan pengalaman dalam menyusun berbagai peraturan daerah. Menurut Truman (2011) pengetahuan merupakan persepsi responden tentang anggaran dan deteksi terhadap pemborosan atau kegagalan dan kebocoran anggaran (Truman

This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t statistics> from t table is significant at 0.05 (t statistics> t table 1.96). This means that Hypothesis 1 (H1) which states that "The application of regional financial information systems has a positive effect on the accountability of APBD management", 2) the effect of the inherent supervision system on the accountability of APBD management has a statistic of 3,150699. So t statistic> from t table is significant at 0.05 (t statistic> t table 1.96), this means that Hypothesis 2 (H2) states that "The inherent supervision system has a positive effect on the accountability of APBD management.", And 3) influence the principle of transparency towards accountability of APBD management has t statistics of 7,270543. So t statistic> from t table is significant at 0.05 (t statistics> t table 1.96), this means that Hypothesis 3 (H3) states that "The application of the principle of transparency has a positive effect on the accountability of APBD management".

Changes in performance-based budgeting system (performance budgeting) that promotes community participation, provide an important role in Parliament as representatives of the people drafting process, in accordance with Law no. 17 of 2003 on State Finance. Implementation of the people's rights in the budget can be realized in community involvement in participatory planningand budgeting process. This study aims to (1) to know legislators understanding in Batu City and its implementation to the function of budgeting, (2) to evaluate the performance of budgeting in Batu City. Using a qualitative approach, results of this study are: (1) Legislators' understanding in Batu City tend to function as a means of budgeting "bargain" with local government, and lack of touch on the substance to the public welfare, (2)Parliament has used "Alat Kelengkapan Dewan" associated with the budgeting of the "Badan Anggaran", frequently board members's budget is more than the amount of budget approved by the municipal government of Batu City. But this condition still happened because the government afraid of the revenue and expenditure budget (APBD) not approved by parliament.

This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t…

Changes in performance-based budgeting system (performance budgeting) that promotes community participation, provide an important role in Parliament as representatives of the people drafting process, in accordance with Law no. 17 of 2003 on State Finance. Implementation of the people's rights in the budget can be realized in community involvement in participatory planningand budgeting process. This study aims to (1) to know legislators understanding in Batu City and its implementation to the function of budgeting, (2) to evaluate the performance of budgeting in Batu City. Using a qualitative approach, results of this study are: (1) Legislators' understanding in Batu City tend to function as a means of budgeting "bargain" with local government, and lack of touch on the substance to the public welfare, (2)Parliament has used "Alat Kelengkapan Dewan" associated with the budgeting of the "Badan Anggaran", frequently board members's budget is more than the amount of budget approved by the municipal government of Batu City. But this condition still happened because the government afraid of the revenue and expenditure budget (APBD) not approved by parliament.

Penelitian ini dilakukan untuk menganalisis:(1) pengaruh pengetahuan dewan tentang anggaran terhadap penyusunan APBD (2) pengaruh partisipasi masyarakat terhadap penyusunan APBD. Penelitian ini merupakan penelitian kausatif. Populasi penelitian ini adalah seluruh Anggota DPRD Provinsi Kalimantan Selatan. Pengambilan  sampel menggunakan teknik random sampling dengan rumus slovin dengan 48 responden. Data yang digunakan   adalah data primer. Teknik pengumpulan data dengan teknik survei dengan menyebarkan kuesioner kepada masing-masing anggota DPRD Provinsi Kalimantan Selatan. Dari 54 Kuesioner yang dibagikan,51 kuesioner yang kembali dan 48 kuesioner yang dapat digunakan untuk dianalisis. Metode analisis yang digunakan adalah analisis regresi berganda . Hasil penelitian membuktikan bahwa 1)  Pengetahuan dewan tentang anggaran berpengaruh signifikan positif terhadap penyusunan APBD (H1 diterima). 2) Partisipasi Masyarakat berpengaruh signifikan positif terhadap penyusunan APBD (H2 dite...

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh akuntabilitas publik, partisipasi publik, transparansi kebijakan publik, pengetahuan dewan dan prinsip value for money untuk pengawasan keuangan daerah, populasi dalam penelitian ini berasal dari 50 anggota DPRD Kabupaten Pati. Jawa Tengah. Metode pengambilan sampel menggunakan teknik jenuh sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel akuntabilitas publik, pengetahuan dewan dan prinsip value for money berpengaruh signifikan terhadap pengawasan keuangan daerah. Hasil lain dari penelitian ini adalah bahwa partisipasi masyarakat dan transparansi kebijakan publik tidak berpengaruh signifikan terhadap pengawasan keuangan daerah.

anggota legislatif Perempuan dalam melaksanakan fungsi anggaran di DPRD Kabupaten Musi Rawas periode 2014-2019 dapat dikatakan tidak semuanya berperan optimal. peran yang dilaksanakan oleh anggota DPRD perempuan dilakukan berdasarkan dengan kedudukan dan status yang mereka miliki dalam alat kelengkapan dewan. karena didalam alat kelengkapan dewan, anggota DPRD perempuan menempati posisi yang berbeda-beda. Dalam melaksanakan tugasnya sebagai anggota DPRD perempuan di Kabupaten Musi Rawas dapat dipengaruhi oleh faktor pendukung dan faktor penghambat

ABSTRACTThis study aims to determine the influence of participation in budget preparation and internal government control system on the performance of government apparatus of the Department of Agriculture and Livestock Nagan Raya Regency. The population in this study is all employees of the Department of Agriculture and Livestock Nagan Raya Regency. The selection of samples using the census method, and obtained as many as 37 people. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft excel programs. Based on the results of the study, it is known that partially, the participation of budget preparation has no effect on the performance of government apparatus. The internal control system affects the performance of government apparatus. While simultaneously participation in the preparation of budgets and internal control systems have a significant effect on the performance of government apparatus.Keywords: Participation in Budget P...

Abstrak: Pengaruh Pengetahuan Anggota Dewan Tentang Anggaran dan Persepsi Anggota Dewan tentang Partisipasi Masyarakat terhadap Pengawasan APBD di Kabupaten Klaten. Penelitian ini bertujuan untuk mengetahui pengaruh Pengetahuan Anggota Dewan Tentang Anggaran dan Persepsi Anggota Dewan tentang Partisipasi Masyarakat terhadap Pengawasan APBD di Kabupaten Klaten. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah anggota DPRD Kabupaten Klaten yang berjumlah 50 orang. Teknik pengambilan sampel dengan metode sampel jenuh. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data menggunakan regresi linear sederhana dan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: (1) Pengetahuan Anggota Dewan tentang Anggaran berpengaruh positif dan signifikan terhadap Pengawasan APBD, (2) Persepsi Anggota Dewan tentang Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Pe...

The purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and council’s knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population  were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where  public participation, transparency of public and council’s knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight. KEYWORDS : Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area.

This study aims to test the influence of Board Members&#39; Knowledge on Budget on Regional Financial Supervision, and also to test whether public policy transparency variables can strengthen the relationship.This research uses quantitative approach with moderation analysis using IBM SPSS Statistic Version 25.The data was obtained by surveying 45 members of the Central Kalimantan Provincial DPRD council. Data used in the study is primary data, data analysis using simple linear regression and moderation regression equation analysis ( Moderated Regression Analysis / MRA) The results of hypothetical test analysis show that there is a positive influence of The Board Member&#39;s Knowledge on Budget on Regional Financial Supervision.The results of the analysis with moderation variables show that the Public Policy Trasnparansi can strengthen the influence of The Board Member&#39;s Knowledge on The Budget on Regional Financial Supervision and these results are expected that Public Policy T...

This study aims to empirically examine the effect of the council&#39;s knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multipl...

This study aims to determine the effect of knowledge of local government employees about budgets, knowledge of local government employees about community participation and knowledge of local government employees about transparency of public policies on budget preparation of the Regional Government of Ende Regency. The population in this study were employees of the Regional Development Planning Agency (BAPPEDA) and the Regional Financial and Asset Management Agency (SKPD) as budget compilers. The number of samples in this study amounted to 42 people. The sampling technique was carried out by means of a census technique and data was collected by distributing questionnaires to BAPEDA employees and the Regional Financial and Asset Management Agency. The data before being analyzed has been tested for validity and reliability. Then the analysis was carried out using multiple linear regression analysis techniques with data processing using the SPSS 16 program. Based on the research results...

This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t…

This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t…

Reformasi di Indonesia menghasilkan suatu kebijakan otonomi daerah yang membawa perubahan penting tentang pengelolaan keuangan daerah hal tersebut juga merubah pola pengawasan yang dilakukan oleh dewan yang terkait dengan diberikannya kebebasan sepenuhnya kepada pemerintah daerah dalam pengelolaan keuangan daerah. Fenomena yang dilihat yaitu masyarakat menuntut pihak penyidik untuk proaktif dalam melaksanakan pengawasan keuangan daerah agar dapat melaksanakannya dengan baik. Tujuan penelitian ini adalah untuk mengetahui apakah akuntabilitas publik, partisipasi masyarakat dan transparansi kebijakan publik berpengaruh terhadap pengawasan keuangan daerah (APBD) oleh DPRD Bengkulu Selatan. Objek penelitian ini adalah Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Bengkulu Selatan. Metode pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil analisis menunjukkan akuntabilitas publik berpengaruh signifikan terhadap pengawasan keuangan daerah, sedangkan par...

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan anggaran anggota Dewan terhadap pengawasan keuangan daerah (APBD), yang dimoderasi oleh partisipasi masyarakat dan akuntabilitas publik.  Variabel independen dalam penelitian ini adalah pengetahuan anggaran anggota Dewan dan variabel dependenya adalah pengawasan keuangan daerah. Sampel dalam penelitian ini adalah anggota DPRD Provinsi Jambi periode 2019-2024 diperoleh dengan metode sampel jenuh . Jumlah responden dalam penelitian ini adalah sebanyak 55 orang.  Pengumpulan data dilakukan dengan menggunakan kuesioner yang diantarkan langsung oleh peneliti. Hasil penelitin ini menunjukkan bahwa pertama, terdapat pengaruh antara pengetahuan anggaran anggota Dewan terhadap pengawasan keuangan daerah yaitu nilai  sig 0,000 &lt; 0,05 (a=5%). Kedua dengan nilai sig 0,184 &gt; 0,05 (a=5%) menunjukkan bahwa partisipasi masyarakat tidak memoderasi pengetahuan anggota dewan tentang anggaran berpengaruh terhadap pengawasan keuangan daer...

Penelitian ini dilakukan untuk menganalisis:(1) pengaruh pengetahuan dewan tentang anggaran terhadap penyusunan APBD (2) pengaruh partisipasi masyarakat terhadap penyusunan APBD. Penelitian ini merupakan penelitian kausatif. Populasi penelitian ini adalah seluruh Anggota DPRD Provinsi Kalimantan Selatan. Pengambilan  sampel menggunakan teknik random sampling dengan rumus slovin dengan 48 responden. Data yang digunakan   adalah data primer. Teknik pengumpulan data dengan teknik survei dengan menyebarkan kuesioner kepada masing-masing anggota DPRD Provinsi Kalimantan Selatan. Dari 54 Kuesioner yang dibagikan,51 kuesioner yang kembali dan 48 kuesioner yang dapat digunakan untuk dianalisis. Metode analisis yang digunakan adalah analisis regresi berganda . Hasil penelitian membuktikan bahwa 1)  Pengetahuan dewan tentang anggaran berpengaruh signifikan positif terhadap penyusunan APBD (H1 diterima). 2) Partisipasi Masyarakat berpengaruh signifikan positif terhadap penyusunan APBD (H2 dite...

Abstrak: Pengaruh Pengetahuan Anggota Dewan Tentang Anggaran dan Persepsi Anggota Dewan tentang Partisipasi Masyarakat terhadap Pengawasan APBD di Kabupaten Klaten. Penelitian ini bertujuan untuk mengetahui pengaruh Pengetahuan Anggota Dewan Tentang Anggaran dan Persepsi Anggota Dewan tentang Partisipasi Masyarakat terhadap Pengawasan APBD di Kabupaten Klaten. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah anggota DPRD Kabupaten Klaten yang berjumlah 50 orang. Teknik pengambilan sampel dengan metode sampel jenuh. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data menggunakan regresi linear sederhana dan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: (1) Pengetahuan Anggota Dewan tentang Anggaran berpengaruh positif dan signifikan terhadap Pengawasan APBD, (2) Persepsi Anggota Dewan tentang Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Pe...

The purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and council’s knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population  were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where  public participation, transparency of public and council’s knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight. KEYWORDS : Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area.

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets on village financial oversight (APBDesa); (2) the influence of interaction of Community participation on the relationship between knowledge of BPD on budget and village financial oversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on the relationship between knowledge of BPD on budgets and village financial oversight (APBDesa) and (4) Influence of BPD Knowledge interaction on budget, community participation, and transparency of public policy towards village financial oversight (APBDesa). This research was conducted by using the members of the Village Consultative Board (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this research was tested by using multiple analysis (multiple regression).  The data processing is done with the help of SPSS statistical application. Hypothesis testing performed after multiple re...

This study aims to identify and analyze the effect of executive and legislative relations, public transparency, public participation, and educational background on budget process and budget quality of budget process as an intervening variable. The population in this study was the Riau provincial government as the executive, Riau Provincial Assembly Members as the legislatives and the Non Governmental Organization (NGO) as the representative of the community. The number of samples in this study were 145 samples with purposive sampling method. There were 125 respondents who had returned the questionnaire. The analysis tool used was path analysis. Results of the analysis showed that executive and legislative, public transparency, andeducational backgrounddirect affects the budget quality. Furthermore, there were no significant effect ofcommunity participation. While this study showed that the budget process is able to mediate effect of executive and legislative relations, public transp...

Penelitian ini berjudul Persepsi Pengurus Jogoboyo dan Perpat Terhadap Pelaksanaan Fungsi DPRD Kota Batam Tahun 2009-2014. Tujuan umum penelitian ini adalah untuk mengkaji dan menganalisis bagaimana persepsi dua Lembaga Swadaya Masyarakat terbesar di Kota Batam yakni Jogoboyo dan Perpat.. Tujuan khusus penelitian adalah mengetahui lebih spesifik persepsi dari tiap-tiap kepengurusan pada struktur LSM, hal ini dikarenakan selain pengurus yang secara administrasi mengurus LSM, secara politik juga lebih aktif dalam menanggapi isu-isu kekinian yang salah satunya adalah mengenai legislatif yang mewakili aspirasi masyarakat khususnya di Kota Batam. Manfaat yang diharapkan dari penelitian ini antara lain dapat memberi masukan bagi DPRD dalam pelaksanaan fungsinya sebagai lembaga perwakilan yang mampu mengartikulasikan kepentingan masyarakat yang diwakilinya. Selain itu, penelitian ini juga diharapkan bertujuan dapat menambah pemahaman tentang pelaksanaan fungsi perwakilan di masa otonomi da...

ABSTRACTThis study aims to determine the influence of participation in budget preparation and internal government control system on the performance of government apparatus of the Department of Agriculture and Livestock Nagan Raya Regency. The population in this study is all employees of the Department of Agriculture and Livestock Nagan Raya Regency. The selection of samples using the census method, and obtained as many as 37 people. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft excel programs. Based on the results of the study, it is known that partially, the participation of budget preparation has no effect on the performance of government apparatus. The internal control system affects the performance of government apparatus. While simultaneously participation in the preparation of budgets and internal control systems have a significant effect on the performance of government apparatus.Keywords: Participation in Budget P...

This research aim to examine the influence of personal background, council budget knowledge, and political culture towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behaviour on political activity. The data in this research consist of primary data that taken from questionaries distributed directly to respondents. The collected are from 144 members of DPRD at Karesidenan Cirebon. Hypothesis of this research are examine by using independent t test, Analysis of Variance (ANOVA), and multiple regression. The result of this research in general shows that personal bacground and political culture have no significant influence towards the role of DPRD on region financial control. But, the council budget knowledge has significant influence towards the role of DPRD on region financial report.

This article seeks to contribute to our understanding of a short Qurʾānic passage, Q 85:4‒10, which concerns the fate of the enigmatic Aṣḥāb al-Ukhdūd. It is argued that the ‘eschatological’ and ‘historical’ readings of this passage, which have generally been taken to be mutually exclusive options for its interpretation, are both indispensable for a full contextualization of the verses in question. Furthermore, regarding the historical reading of the passage, it is argued that the verses refer to the events recorded in Daniel 3, rather than to the Martyrs of Najrān episode that most exegetes (and many modern scholars) opt for. Finally, a new etymology for the word Ukhdūd is proposed.

Tujuan dari penelitian ini adalah (1) untuk mengetahui pengaruh pegetahuan Dewan tentang anggaran terhadap pengawasan Keuangan Daerah, (2) untuk mengetahui pengaruh partisipasi masyarakat terhadap hubungan antara pengetahuan Dewan tentang anggaran dengan pengawasan Keuangan Daerah. (3) untuk mengetahui pengaruh transparansi kebijakan publik terhadap hubungan antara pengetahuan Dewan tentang anggaran dengan pengawasan Keuangan Daerah.  Penelitian ini merupakan penelitian survei dengan menyebarkan kuesioner secara langsung kepada sampel. Populasi dalam penelitian ini adalah anggota DPRD Kota Jambi. Sampel yang diambil berjumlah 45 anggota DPRD yang diambil berdasarkan jumlah populasi yang ada sehingga penelitian ini merupakan penelitian populasi (sensus). Teknik analisis data menggunakan analisis regresi linier sederhana dan analisis regresi linear berganda dengan variabel moderasi. Hasil penelitian ini menunjukkan bahwa (1) pengetahuan Dewan berpengaruh terhadap pengawasan Keuangan D...

This study aims to examine the influence of competence, knowledge of the budget, education and training as well as experience on the performance of the the representative council (DPRK) in the supervision of regional finance at the Bener Meriah Regency, Aceh, Indonesia. The data of this study were collected by distributing the questionnaires to the all members of the DPRK at the Bener Meriah Regency. The study found that; 1) the competence, knowledgeof the budget, education and training as well as experience influenced performance of the DPRK in supervision of the local finance of the  Bener Meriah Regency; 2) the competence affected the performance of DPRD in supervision of local finance of Bener Meriah Regency, 3) Knowledge of the budget affected (DPRK) in the financial supervision of the Bener Meriah Regency; 4) the education and training affected theDPRK performance in supervision of local finance of the Bener Meriah Regency; and 5) the experience affected the DPRK performance i...

This study aims to examine the effect of budget knowledge of DPR members on regional financial supervision (APBD), which is moderated by public participation and public accountability. The independent variable in this study is the budget knowledge of the DPR members and the dependent variable is the supervision of regional finances. The sample in this study were members of the Jambi Provincial DPRD for the period 2019-2024 obtained by the saturated sample method. The number of respondents in this study were 55 people. Data collection was carried out using a questionnaire that was delivered directly by the researcher. The results of this research indicate that first, there is an influence between the budget knowledge of DPR members on regional financial supervision, namely the sig value of 0.000 <0.05 (a = 5%). Second, with a sig value of 0.184> 0.05 (a = 5%), it shows that public participation does not moderate the knowledge of council members about the budget and has an effect on regional financial supervision. Third, with a sig value of 0.412> 0.05 (a = 5%), it shows that public accountability does not moderate the knowledge of board members about the budget and has an effect on regional financial supervision. Keywords: The influence of budget knowledge of members of the board, public accountability, public participation, regional financial supervision (APBD) Penelitian ini bertujuan untuk menguji pengaruh pengetahuan anggaran anggota Dewan terhadap pengawasan keuangan daerah (APBD), yang dimoderasi oleh partisipasi masyarakat dan akuntabilitas publik. Variabel independen dalam penelitian ini adalah pengetahuan anggaran anggota Dewan dan variabel dependenya adalah pengawasan keuangan daerah. Sampel dalam penelitian ini adalah anggota DPRD Provinsi Jambi periode 2019-2024 diperoleh dengan metode sampel jenuh . Jumlah responden dalam penelitian ini adalah sebanyak 55 orang. Pengumpulan data dilakukan dengan menggunakan kuesioner yang diantarkan langsung oleh peneliti. Hasil penelitin ini menunjukkan bahwa pertama, terdapat pengaruh antara pengetahuan anggaran anggota Dewan terhadap pengawasan keuangan daerah yaitu nilai sig 0,000 < 0,05 (a=5%). Kedua dengan nilai sig 0,184 > 0,05 (a=5%) menunjukkan bahwa partisipasi masyarakat tidak memoderasi pengetahuan anggota dewan tentang anggaran berpengaruh terhadap pengawasan keuangan daerah. Ketiga dengan nilai sig 0,412 > 0,05 (a=5%) menunjukkan akuntabilitas publik tidak memoderasi pengetahuan anggota dewan tentang anggaran berpengaruh terhadap pengawasan keuangan daerah.

The purpose of this research is to find out the financial supervision of school management at SMP Sint Carolus Bengkulu City. The sample in this study was 30 people consisting of teachers, administrative staff and committee boards at SMP SINT Carolus Bengkulu City. The data collection method in this study was using the questionnaire method. The analytical method used is multiple linear regression, determination test and hypothesis. The results of the regression equation have a positive direction, namely Y = 0.798 + 0.238X1 + 0.360 X2 + 0.298X3 + 0.355X4+e. Planning has a positive and significant influence on SBM management at Sint Carolus Middle School Bengkulu City with a significant value of 0.029, which is smaller than 0, 05. This illustrates that as planning increases, the management of SBM at Sint Carolus Middle School in Bengkulu City will also increase. This illustrates that as programming increases, SBM management at SMP Sint Carolus Bengkulu City will also increase. Budgeti...

This study aims to examine and explain the effect of Financial Supervision and Presentation of Financial Statements on Government Performance Conceptual Value for Money in Malang. The data analysis model used is multiple linear regression. Sampling is done by purposive sampling method, which is sampling based on certain criteria to be used as respondents in this study. Data collection in this study used a questionnaire that was distributed to employees of the Regional Financial and Asset Management Agency, amounting to 46 questionnaires or (92%). Classical assumption testing includes multicollinearity test, heteroscedasticity test, autocorrelation test and normality test. Hypothesis testing using the F test and t test. Based on the results of data analysis research with the help of SPSS 16.00 shows that 1) There is a significant influence between Financial Supervision and Presentation of Financial Statements on Government Performance Concepts Value for Money. 2) There is a positive and significant influence between Financial Supervision on the Performance of the Government concept of

This research was intended to know The Influence Of Personal Background And Auditor Budget Knowledge For Region Financial Control. The independent variable in this study is personal background and Auditor Budget Knowledge. The dependent variable in this study is Region Financial Control. This study used a sample of the auditor in the Inspektorat Lhokseumawe. Data were collected using total sampling and tested using descriptive statistical analysis, test data quality, classic assumption test, multiple regression analysis, F test, test the coefficient of determination and t-test (partial). The test results show personal background (gender, age, and the longtime work) with partial test show no effect on the region financial control, and personal background (graduate and specific graduate) show is a positive effect on the region financial control. The test results with the auditor knowledge about budgets is a positive effect on the region financial control. The results with the simulant...

This study aims to analyze and proven the effect of Accounability And Transparency On Allocation Of Village Fund. Dompu Regency in the assessment of the Government Institution Performance Accountability System (SAKIP) still won the CC title. These problems are caused by the low level of accountability of LGs related to the goals or objectives set not results-oriented, the size of the success is unclear and not measurable, the program or activity is not in accordance with the objectives set, and the details of the activity are not in accordance with the intended purpose. The study method uses survey studies with primary data types and data collection techniques with questionnaires. The objects in this study were all villages in the regency totaling 72 villages. In this study a total of 30 samples were selected by the non-probability sampling method with convinience sampling techniques. This analysis of tis study used multiple linear regression analysis with the Statistical Package fo...

A change in the characteristics of the traditional budget to budget performance requires legislators to understand the changes. This causes the function of members of parlement to be very important in the process of preparation, approval, and oversight the budget. Independent variable are knowledge of local legislators about the budget. Dependent variable is local financial control. Moderating variable are public participation and public policy transparancy.Respondents in this study are legislative assembly at regency and city of Bima, Nusa Tenggara Barat Province. The data was collected by the survey. Data analysis techniques using simple linear regression and using moderated regression analysis. The result of this study indicated that first, knowledge of the legislators about the budget have effect to the local financial control.  Second,  public participation able to moderate the effect of participation in knowledge of legislators about the budget to the local financial control. ...

The formulation of the problem in this study is how the influence of accountability and transparency on village financial management in villages in the Cugenang Subdistrict, Cianjur Regency. The aim is to determine the effect of accountability and transparency on village financial management. This type of research is associative research. The research was conducted in 2019. The variables in this study were accountability, transparency, and village financial management. The population in this study were 16 villages in Cugenang Subdistrict, with the number of respondents who returned the questionnaire was 49 respondents consisting of 39 village officials, 5 members of the BPD and 5 members of the village community. The data used are primary data with data collection techniques using interviews and questionnaires. The tests used are validity test, reliability test, classic assumption test, hypothesis test, and determination coefficient test. Based on the results of the study, it is con...