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APBDes is the village government's yearly financial plan, which cover revenue, expenditures, and finance to support village development initiatives. The purpose of this study was to determine the financial performance of the APBDes in Gumuk Rejo Village in terms of efficiency, effectiveness, and independence during the pandemic. This research method is a quantitative research technique with a descriptive approach was employed with a population of 2,064 participants. The sampling approach employs the Isaac & Michael formula, with a total sample size of 323 participants. The data was gathered via a questionnaire, which was sent to respondents via social media. The index analysis approach was employed in the data analysis technique. According to the findings of this study, the Gumuk Rejo APBDes' financial performance is efficient, quite effective, and has high independence. Efficient occurs because the village government can provide easy access to village financial reports for users and there is a high level of community participation in village deliberations, it is quite effective because the distribution of information acquisition regarding the implementation of village fund programs funded from the APBDes used is still low, and it is highly independent because the village fund budget used is right on target distribution.

This article tries to analyses the negative aspects of the impact of the implementation of decentralisation policy in Indonesia. The author argues that the ill-preparedness of the local governments to carryout the policy such as lack of qualified personnel and lack of control in allocating and disbursing the budget are among other factors which cause. the incident of the so-called korupsi terstruktur (structured corruption)

The Implementation of Good Governance in the Determination of APBD. This study aims to determine and analyze how the implementation of goodgovernance in the determination of APBD in the City of Padangsidimpuan. The type of research is qualitative. The research informants are the local government budget team, the DPRD budget body, and the Kota Padangsidimpuan community. Data collection methods were conducted with in-depth interviews with informants and documentation studies. The method of data analysis using qualitative descriptive approach. The results showed that the implementation of goodgovernanced in determination of APBD Kota Padangsidimpuan 2016 has been implemented by the executive and the legislative Padangsidimpuan although not yet running maximally because there is still differences in perception between the government with the community to some point in principle good Such governance as the principle of community participation, rule of law, transparency, responsiveness, consensus orientation and effective and efficient. This is due to the declining revenue of Padangsidimpuan in 2016, where local revenue conditions from relatively few sources have not reached the target.

The purpose is to examine and explain the factors that influence budget changes as well as the role of DPRD in realizing the supervisory function in government management. This study uses a qualitative method by conducting a literature study as reference material. Data were collected through trusted news sources and related books and journals on this research topic. The results of the study show that the DPRD of North Sumatera last September 2021 agreed on the changes to the APBD which functioned as a revision of the regional budget that was adjusted to the needs that had been previously planned. This change is based on the existence of several factors behind it. And in the process of this change, of course, there are all roles of the DPRD which have a function as a supervisor in every implementation of regional autonomy, especially for the implementation of the APBD

The budget is prepared based on programs and activities that have been planned for a period of one year. For this reason, the Government through the Regional Head made a KUA draft which contained: (1) Revenue Policy, (2) Shopping Policy, (3) Financing Policy. In determining the KUA-PPAS budget allocation, regional financial management uses the money follow program priority approach, which is only to make priority programs that want to be done so that the budget can run efficiently. The general policy of the 2018 North Sulawesi provincial government budget is prepared by taking into account the regional macroeconomic aspects. The government continues to boost economic growth through regional taxes and levies to build a better North Sulawesi.Keywords: revenue, expenditure, financing policy

In implementing regional autonomy in a broad, tangible, and responsible manner, budget reform is needed. The main aspect of budget reform is the budget of the traditional budget for the performance budget, and one component that must be developed within the framework of budget implementation is to compile the General Budget Directions and Policies. General directions and policies are a guideline for regional governments in carrying out various public service activities in order to effectively achieve their goals and objectives. APBD General Direction and Policy. Service components and expected level of approval in each area of authority. Local Government will carry out one fiscal year. Preparation of APBD Direction and General Policy, must consider the Regional Strategic Plan, the results of the evaluation of the performance of the previous period of the government, the main ideas of the Regional Budget and directions from the central government. Directions and APBD General Policies that are compiled must receive instructions and general provisions approved by the APBD. In the performance budget system, APBD Direction and General Policy besides being a budget planning instrument are also the basis for evaluating regional financial performance.

Artikel ini akan mengelaborasi peran buzzer politik dalam mengawal APBD dan berbagai kebijakan. Penelitian ini bertujuan menganalisis kontestasi para buzzer politik dalam mengawal penyusunan APBD Provinsi DKI Jakarta. Para buzzer politik ini berjejaring membangun opini bersama dengan warganet lainnya untuk bisa mengkritisi adanya indikasi kecurangan dalam penerapan E-Budgeting di Provinsi DKI Jakarta. Melalui tagar e-BudgetingCegahKorupsi para buzzer politik telah banyak mempengaruhi warganet untuk bisa menjadikan media sosial sebagai saluran partisipasi dan kampanye anti korupsi. Dengan demikian para buzzer politik telah memberikan kontribusi nyata dalam pelembagaan demokrasi digital. Hal itu tampak dari tagar-tagar yang dibangun dengan pemilihan kata kunci yang mengedepankan semangat anti korupsi. Penelitian ini menggunakan metode kuantitatif dan kualitatif dengan mengumpulkan data-data Social Network Analysis (SNA) dari percakapan media sosial Twitter serta melalui wawancara mendalam (in-depth interview). Artikel ini berpendapat bahwa buzzer politik telah berperan positif dalam mengawal berbagai kebijakan serta APBD Provinsi DKI Jakarta.

Penelitian ini bertujuan untuk mendapatkan persepsi responden tentang pentingnya SAP 24, tahun 2005 dan tingkat kinerja pemerintah daerah dalam mengalokasikan APBD di Kota Semarang. Sampel penelitian ini terdiri dari staf DPKD di Semarang, Jawa Tengah. Setelah mendistribusikan kuesioner, ada 64 responden yang mengembalikan kuesionernya. Hasil studi menunjukkan bahwa tingkat kinerja dari semua PSAP (11 PSAP) dalam SAP 24, tahun 2005 lebih rendah daripada pentingnya SAP dan kinerja lembaga pemerintah tidak memuaskan. Abstract This study aims at getting the perception of respondents about the importance of SAP 24, 2005 and the performance of the local government in allocating the APBD in Semarang. The sample consists of the DPKD staff in Semarang, Central Java. After distributing the questioners, there were 64 respondents returned the questionaire back. The results of study show that the performance level of all of the PSAP (11 PSAP) in the SAP 24, 2005 is lower than the importance of SAP and the performance of goverment institution is dissatisfied.Keywords: importance level; performance level; SAP 24

This study aims to determine the role of fiscal policy islam. The method used in this study is the case study method. Points Regional Government research Bekasi, Mechanical Sampling by interviewing respondents, obser-vation by observation by following some musrenbang socialization and discussion group forums in section / unit related work, the deepening of the documents related to local government financial policy. The results of this study indicate Kota Bekasi local government finance in systems and procedures, financial pattern has been going well, but the year 2012 -2014 budget funds can only cover approximately 30-50% of development proposals are inventoried in the deliberations development plan (musren-bang), so there many development proposals that can not be funded by the budget or in other words are still around 70-50% which can not be imple-mented.Keywords: Fiscal Policy, Islam, Local Government

The data in this study are primary data obtained from questionnaires distributed directly to respondents. Data collected from only 28 respondents consisted of members of the DPRD, Regional Government and community leaders in the City of Parepare.The results of this study indicate that, first, the functioning of the DPRD's oversight for the 2014 period. 2019 on the management of the 2016 APBD in the City of Parepare can be categorized as efficient. Because of the educational support and knowledge of the members of the Parepare City DPRD. From the level of experience and background of the organization Members of the Parepare City DPRD have provided support because the average member of the DPRD City of Parepare is experienced in organizing. Judging from the public response to the implementation of the oversight function of DPRD members on the management of the Regional Budget in Paepare City, the response was quite good, because in general, the level of public trust in Parepare City DPRD members was relatively high. ; Data dalam penelitian ini merupakan data primer yang diperoleh dari kuesioner yang disebarkan langsung kepada responden. Data yang berhasil dikumpulkan berasal dari hanya 28 responden terdiri atas anggota DPRD, Pemda dan tokoh masyarakat Kota Parepare.Hasil penelitian ini mengindikasikan bahwa, pertama, Keberfungsian pengawasan DPRD Periode 2014 s.d. 2019 terhadap pengelolaan APBD 2016 Kota Parepare dapat dikategorikan berdayaguna. Karena dukungan pendidikan dan pengetahuan anggota DPRD Kota Parepare. Dari tingkat pengalaman dan latar belakang organisasi Anggota DPRD Kota Parepare memang sudah memberikan dukungan karena rata-rata anggota DPRD Kota parepare berpengalaman dalam berorganisasi. Dilihat dari respon masyarkat terhadap pelaksanaan fungsi pengawasan anggota DPRD terhadap pengelolaan APBD di Kota Paepare sangat memberikan respon yang cukup baik, karena secara umum, tingkat kepercayaan masyarakat kepada Anggota DPRD Kota Parepare relatif cukup tinggi.

APBD merupakan salah satu instrumen utama pembangunan daerah dalam rangka memacu pertumbuhan dan pemerataan ekonomi, serta menyediakan pelayanan dasar yang memadai bagi masyarakat. Strategi penganggaran dalam APBD tidak dapat dipisahkan dengan kebijakan pembangunan untuk mewujudkan pembangunan yang terarah dan akuntabel. Proses penyusunan Rancangan APBD pada umumnya didahului dengan penyusunan kerangka kebijakan anggaran berupa KUA (Kebijakan Umum Anggaran) dan PPAS (Prioritas dan Plafon Anggran Sementara). Penyusunan KUA merupakan upaya untuk mencapai visi, misi, tujuan dan sasaran yang ada dalam Rencana Strategis Daerah (Renstrada). Penelitian ini bertujuan menganalisis variabel-veriabel penyebab disharmoni antara KUA-PPAS dengan APBD pada Pemerintahan Kabupaten Tabanan serta menganalisis variabel yang paling dominan penyebab disharmoni antara KUA-PPAS dengan APBD. Variat KUA-PPAS yang terdiri dari variabel kompetensi SDM , dana perimbangan/ transfer, dan transparansi publik, sedangkan variat APBD yang terdiri dari variabel perencanaan anggaran, dan politik anggaran melalui Analisis korelasi canonical. Lokasi penelitian dilakukan di Pemerintah Kabupaten Tabanan. Jenis data yang digunakan dalam penelitian ini adalah data primer yang didukung dengan data sekunder. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Pengelola Keuangan (Pengguna Anggaran, Pejabat Penatausahaan Keuangan dan Pejabat Pelaksana Teknis Kegiatan) pada Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kabupaten Tabanan. Populasi yang digunakan adalah pengelola keuangan di masing-masing SKPD, dimana jumlah SKPD yang ada sebanyak 40 SKPD dengan penentuan sampel dengan purposive sampling masing-masing 3 responden pada setiap SKPD sehingga total sampel sebanyak 120 orang. Hasil analisis menunjukkan bahwa, untuk variat KUA-PPAS, korelasi yang paling tinggi adalah variabel transparansi publik karena transparansi publik dapat mengakomodasi partisipatif masyarakat terkait anggaran dan dapat memberikan informasi kepada pihak-pihak yang berkepentingan sebagai bahan evaluasi dan dalam pengambilan keputusan. Variabel lain yang mempunyai korelasi tinggi dengan variat KUA-PPAS adalah Kompetensi SDM yang merupakan pelaku dari tahap perencanaan, penganggaran hingga pelaksanaan. Untuk variat APBD, variabel yang korelasinya tertinggi adalah perencanaan anggaran karena perencanaan anggaran merupakan instrument terpenting bagi pemerintah dalam menetapkan prioritas – prioritas program pembangunan yang didukung oleh data-data yang akurat dan sesuai dengan peraturan perundang – undangan

Study on the policy of APBD and its implication toward the welfare of people in South Sulawesi is aimed at analyzing and searching the influence of local fiscal capacity, capital expenditure and budgeting toward the welfare of the people. Data of this study is quantitatively analyzed by regression. The result points up that: (1) local fiscal capacity and allocation of capital expenditure have positive correlation and significant influence toward the welfare of the people; (2) budgeting has negative correlation and insignificant influence toward the welfare of the people; (3) 23.1 percent of the welfare of the people is significantly influenced by the variables of the policy of APBD, while the rest is influenced by other variables outside the model; and (4) fiscal capacity has larger influence toward the welfare of the people than local capital expenditure. Keywords: fiscal capacity, local government expenditure, budgeting and welfare.

This study aims to identify and analyze the effect of executive and legislativerelations, public transparency, public participation, and educational background onbudget process and budget quality of budget process as an intervening variable.Thepopulation in this study was the Riau provincial government as the executive, RiauProvincial Assembly Members as the legislatives and the Non GovernmentalOrganization (NGO) as the representative of the community. The number of samples inthis study were 145 samples with purposive sampling method. There were 125respondents who had returned the questionnaire. The analysis tool used was pathanalysis.Results of the analysis showed that executive and legislative, publictransparency, and educational background direct affects the budget quality.Furthermore, there were no significant effect of community participation. While thisstudy showed that the budget process is able to mediate effect of executive andlegislative relations, public transparency, and educational background on the budgetquality, but the budget process is unable to mediate public participation on the budgetquality.

Local government effort to improve the welfare of civil servants in local government has been continued to be made. However, this practice allegedly bankrupted precisely Budget Reveneus and expenditures (APBD). As a result of capital expenditures for development cannot run optimally because the budget must be spent for personnel expenditure reached 70 percent. Some things are considered to be causing it is the large number of employees, the absence of clear parameters in determining the nominal standard allowances, and political factors. To that end, the government should immediately find an alternative solution in the short term that is applicable while running a program of bureaucratic reform

Global crisis happened in Indonesia we have been aware of the importance of decentralization and regional autonomy in the real sense. The policy is based thinking to ensure efficiency, effectiveness, transparency, accountability and democratic values of the people in the exercise of government. The implications of such arrangements include the preparation of Revenue and Expenditure (APBD) and performance-based accountability and comprehensive financial reports as a form of accountability to check the Supreme Audit Agency (BPK). Arrangements and financial accountability is very urgent as a tool to bring transparency in public accountability for achieving good governance