Suchergebnisse

Abstract. Financial statement fraud does not only occur in the private sector but can also occur in the government sector in form of material misstatement of financial statements with the aim of covering up the actual financial condition by conducting financial engineering. This study aims to analyze and prove empirically the influence of competencies, internal control systems, and apparatus morality on fraudulent financial statements in village financial management in North Halmahera Regency. This is a quantitative research. This study entailed primary data and data were collected by questionnaires. Respondents were village financial management apparatus staff in North Halmahera Regency. The population were 784 village apparatus in total in all villages in North Halmahera Regency. On the other hand, samples were 120 respondents. Data were analyzed ny multiple linear regression analysis and data testing was carried out with SPSS version 22 program. The results of the study show: 1). Competence influences fraudulent financial statements negatively and signifcantly in managing village finances. 2). The internal control system influences fraudulent financial statements negatively and significantly in managing village finances. 3). The morality of the apparatus influences fraudulent financial statements negatively and significantly in managing village finances. The determinant coefficient value is 0,477. This shows that the magnitude of the influence of the independent variables, namely competence, internal control system, and apparatus morality on the dependent variable, namely fraudulent financial statements explained by the model equation in this study is 47,70%. While the remaining 52,30% is explained by other factors outside of this research model.Keywords: Competence, Internal Control System, Apparatus Morality, Fraud of Financial Statements.Abstrak. Kecurangan laporan keuangan (financial statement fraud) tidak hanya terjadi di sektor swasta tapi bisa juga terjadi di sektor pemerintahan dalam bentuk kesalahan penyajian material laporan keuangan dengan tujuan untuk menutupi kondisi keuangan yang sebenarnya dengan melakukan rekayasa keuangan (financial engineering). Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh kompetensi, sistem pengendalian internal, dan moralitas aparatur terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa di Kabupaten Halmahera Utara. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparatur pengelola keuangan desa yang ada di Kabupaten Halmahera Utara. Populasi yang digunakan adalah pengelola keuangan desa sebanyak 784 aparatur desa di seluruh desa yang ada di Kabupaten Halmahera Utara sedangkan sampel yang digunakan adalah sebanyak 120 responden. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Kompetensi berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. 2). Sistem pengendalian internal berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. 3). Moralitas aparatur berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. Nilai koefisien determinan adalah 0,477. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi, sistem pengendalian internal, dan moralitas aparatur terhadap variabel dependen yaitu kecurangan laporan keuangan yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 47,70%. Sedangkan sisanya sebesar 52,30% dijelaskan oleh faktor lain diluar model penelitian ini.Kata Kunci: Kompetensi, Sistem Pengendalian Internal, Moralitas Aparatur, Kecurangan Laporan Keuangan

ABSTRAK. Dalam upaya mewujudkan good governance dan clean government dalam melakukan pelayanan publik diperlukan sumber daya manusia dengan kapasitas tertentu. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecakapan profesional, integritas, pengalaman kerja dan komitmen pimpinan terhadap kinerja auditor pada Inspektorat Provinsi dan Kabupaten Kota Gorontalo. Dalam penelitian ini menggunakan metode pengumpulan data melalui survey dengan kuesioner berisi daftar pernyataan yang dijawab oleh 100 responden yang dipilih para auditor dan yang telah memiliki sertifikat auditor pada Inspektorat Provinsi dan Kabupaten Kota Gorontalo. Untuk menguji hipotesis dilakukan dengan menggunakan analisis regresi linear berganda yang di olah melalui program SPSS. Dari hasil penelitian secara simultan (uji F) menunjukkan bahwa variabel kecakapan profesional (X1), integritas (X2), pengalaman kerja (X3), dan komitmen pimpinan (X4) berpengaruh positif dan signifikan terhadap kinerja auditor pada Inspektorat Provinsi dan Kabupaten Kota Gorontalo. Untuk Hasil penelitian secara parsial (Uji t) menunjukkan bahwa variabel integritas dan komitmen pimpinan berpengaruh positif dan signifikan terhadap kinerja auditor, sedangkan kecakapan profesional dan pengalaman kerja tidak berpengaruh positif dan signifikan terhadap kinerja auditor pada Inspektorat Provinsi dan Kabupaten Kota Gorontalo. Implikasi temuan penelitian ini adalah untuk mendorong ditingkatkannya kinerja auditor secara maksimal dengan upaya peningkatan kecakapan profesional, pengalaman kerja, penegakan integritas dan komitmen pimpinan secara bersama sama agar kinerja Inspektorat semakin baik. Kata kunci: Kecakapan Profesional, Integritas, Pengalaman Kerja, Komitmen Pimpinan, Kinerja Auditor.

Abstract. Controlling and auditing of village funds allocation or Alokasi Dana Desa (ADD) by regional-government internal auditor or aparat pengawas internal pemerintah daerah (APIP) are necessary to support the good and accountable governance.This research is aimed to identify the influences of professional skills, complexity of task, leadership, and integrity of APIP, to the audit effectiveness of village funds allocation or alokasi dana desa (ADD). The population of this research were all regional government internal auditors (APIP) of Talaud regency, consisting of 34 samples.This Research used the primary data.Data collection was collected by questionnaires answered up by APIP.This research used multiple regressions to analyze the data. The analysis result shows that professional skills, complexity of task, and leadership do not significantly influence to the audit effectiveness of fillage funds allocation (ADD). On the other hand, the integrity of APIP significantly influences the audit effectivennes of filage funds allocation (ADD). Keywords: Professional Skill, Complexity of Task, Leadership, Integrity of regional government internal auditor (APIP), The Audit Effectiveness of village funds allocations (ADD) Abstrak. Dalam mendukung terciptanya kepemerintahan yang baik dan pemerintahan yang bersih ditingkat pemerintah desa, maka perlu dilakukan pengawasan dan pemeriksaan oleh Aparat Pengawas Internal Pemerintah ( APIP) atas pengelolaan Alokasi Dana Desa. Penelitian ini bertujuan untuk mengetahui Pengaruh Kecakapan Profesional, Kompleksitas Tugas, Gaya Kepemimpinan dan Integritas APIP terhadap Efektivitas Pemeriksaan Alokasi Dana Desa. Populasi penelitian ini adalah seluruh Aparat Pengawas Internal Pemerintah (APIP) Kabupaten Kepulauan Talaud dengan jumlah sampel sebanyak 34 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Aparat Pengawas Internal Pemerintah (APIP). Data dianalisis menggunakan analisis regresi linier berganda (multiple regresi).Hasil analisis menunjukkan bahwa Kecakapan Profesional, Kompleksitas Tugas, Gaya kepemimpinan, memiliki pengaruh yang tidak signifikan terhadap efektivitas pemeriksaan alokasi dana desa sedangkan Integritas APIP memiliki pengaruh yang signifikan terhadap Efektifitas Pemeriksaan Alokasi Dana Desa. Kata kunci : Kecakapan Profesional, Kompleksitas Tugas, Gaya Kepemimpinan, Integritas APIP, Efektivitas Pemeriksaan Alokasi Dana Desa

Abstract. Local tax is a compulsory contribution to an area owed by an individual or a coercive body under the Act by not obtaining direct remuneration and being used for regional purposes for the greatest possible prosperity of the people. Collection is a series of activities ranging from the collection of data objects and tax subjects, determination of the amount of tax payable until tax collection activities to the taxpayer and supervision of its payment. The purpose of this study is to analyze the implementation of local tax collection in Bolaang Mongondow regency and analyze the obstacles and efforts undertaken. This research uses qualitative method with exploratory approach. Local Government Finance Agency of Bolaang Mongondow is the object of this research. Data were obtained by in-depth interviews and documentation study. Key informants were determined purposively to obtain the accurate information. Semi structured in-depth interviews were conducted to collect data. Validity or credibility of the data was gained by triangulation. Data were analysed by using Miles and Huberman model which consists of data reduction, display data and drawing conclusion. The results show that the implementation of local tax collection is in accordance with Government Regulation No. 55 of 2016 consists of 1) types of taxes and tax setting arrangements in local regulations 2) taxpayer registration and tax period 3) determination, payment and tax reporting 4) billing and write-off of tax receivables 5) objections and appeals. While the constraints encountered in the collection process consist of human resources, budget and facilities and awareness of taxpayers. Efforts made are in the form to improve the human resources, the budget and facilitation, leadership and socializationKeywords: Local Tax Collection, Human Resources, Budget and Facilities, Awareness of Taxpayer.Abstrak. Pajak daerah adalah kontribusi wajib kepada daerah yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran rakyat. Pemungutan adalah suatu rangkaian kegiatan mulai dari penghimpunan data objek dan subjek pajak, penentuan besarnya pajak yang terutang sampai kegiatan penagihan pajak kepada wajib pajak serta pengawasan penyetorannya. Tujuan penelitian ini untuk menganalisis pelaksanaan pemungutan pajak daerah di Kabupaten BolaangMongondow, kendala yang menjadi penghambat dan upaya-upaya yang dilakukan. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratori. Pemerintah Kabupaten Bolaang Mongondow Badan Keuangan Daerah sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview semi terstruktur. Metode triangulasi sumber digunakan dalam pengujian validitas atau kredibilitas data. Teknik analisis yang digunakan yaitu model Miles and Huberman yang terdiri dari data reduction, data display dan drawing conclusion. Hasil penelitian menunjukkan bahwa pelaksanaan pemungutan pajak daerah sudah sesuai dengan PP No 55 Tahun 2016 yang terdiri dari 1) jenis-jenis pajak dan pengaturan penetapan pajak dalam peraturan daerah; 2) pendaftaran wajib pajak dan masa pajak; 3) penetapan, pembayaran dan pelaporan pajak; 4) penagihan dan penghapusan piutang pajak; 5) keberatan dan banding. Kendala yang ditemui dalam proses pemungutan terdiri dari sumber daya manusia, anggaran dan fasilitas serta kesadaran wajib pajak. Upaya yang dilakukan yaitu dalam bentuk perbaikan sumber daya manusia, anggaran dan fasilitis, kepemimpinan dan sosialisasi.Kata Kunci : Pemungutan Pajak Daerah, Sumber Daya Manusia, Anggaran dan Fasilitas, Kesadaran Wajib Pajak.

Abstract. The effective role of the Government Internal Auditor (APIP) can be realized if supported by a professional and competent Auditor with an increasingly qualified internal audit result. In order to implement the results of quality internal audi, it requires a quality measure in accordance with the mandate of assignment of each APIP. This research aims to identify the influences of competence, objectivity and job experience towards quality of audit results at The Financial and Development Supervisory Board (BPKP) Representative of North Sulawesi Province.Respondents are auditors who work in BPKP Representative North Sulawesi Province. There were 76 respondents. This study used primary data. Data were collected by questionnaires.The results show that the coefficient of determination is 0.620. It means 62% audit quality is influenced by competency, objectivity, and job experience. On the other hand, the remaining of 38% is influenced by other factors beyond this study. Partially hypothesis test (t test) was conducted in order to know the influence of each independent variable individually towards the dependent variable. The analysis result shows that competency, objectivity and job experience have positively significant influences towards quality of audit result.Keywords: competency, objectivity, job experience, and quality of audit result.Abstrak. Peran Aparat Pengawas Internal Pemerintah (APIP) yang efektif dapat terwujud jika didukung dengan auditor yang profesional dan kompeten dengan hasil audit intern yang semakin berkualitas. Dalam rangka mewujudkan hasil audit intern yang berkualitas diperlukan suatu ukuran mutu yang sesuai dengan mandat penugasan masing-masing APIP. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, obyektivitas dan pengalaman kerja terhadap kualitas hasil audit pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara.Responden dalam penelitian adalah auditor yang bekerja di Perwakilan BPKP Provinsi Sulawesi Utara.Jumlah responde adalah76 auditor.Jenis data yang digunakan dalam penelitian ini adalah data primer.Pengumpulan data dilakukan dengan kuesioner.Hasil penelitian berdasarkan perhitungan koefisien determinasi dalam penelitian ini adalah 0,620 artinya kualitas hasil audit sebesar 62% dipengaruhi oleh kompetensi, obyektivitas dan pengalaman kerja. Sedangkan sisanya 38% dipengaruhi oleh faktor lain di luar penelitian ini. Pengujian hipotesis secara parsial dilakukan melalui uji t untuk mengetahui besarnya pengaruh masing-masing variabel independen secara individual terhadap variabel dependen. Hasil analisis menunjukkan bahwa kompetensi, obyektivitas dan pengalaman kerja, memiliki pengaruh positif dan signifikan terhadap terhadap kualitas hasil audit.Kata kunci: kompetensi, obyektivitas,pengalaman kerja, dan kualitas hasil audit.

Abstract. Farmer and Fisherman Hospital utilizes accrual basis for its accounting and financial statements. It is also required to produce 2 types of financial statements based on: Financial Accounting Standard for non-profit organization and Government Accounting Standard for consolidation purposes. This research aims to analyze the implementation of Financial Accounting Standard and Government Accounting Standard on Financial Statements of Local Service Institution Farmer and Fisherman Hospital and their barriers. This is a qualitative exploratory study. Data were collected by interviews, participant observation and document analysis. Respondents consist of Finance and Accounting staff within the hospital. Findings indicate that the implementation of Financial Accounting Standard and Government Accounting Standard of Local Service Institution Farmer and Fisherman Hospital are supported by: (1) Regulation of Indonesian Ministry of Internal Affair number 61 year 2007, (2) Accounting policies, (3) Work program/plan, (4) Procedures supported by Standard Operating Procedures and (5) governance in describing the financial statements based on Financial Accounting Standard and Government Accounting Standard. On the other hand, barriers in implementing Financial Accounting Standard and Government Accounting Standard are firstly in its Human Resources: (1) Insufficient quantities and quality skilled human resources (2) Accounting Information System is not optimally utilized (3) Financial Statements are established manually, (4) Supporting documents are incomplete. Secondly, communication is not conducted well.Keywords: Public Service Institution, Financial Accounting Standard, Government Accounting Standard, accrual, Financial StatementsAbstrak. Penyelenggaraan akuntansi dan laporan keuangan Rumah Sakit Tani dan Nelayan Kabupaten Boalemo menggunakan basis akrual dan wajib menyusun laporan keuangannya dalam 2 versi, yakni berdasarkan pada Standar Akuntansi Keuangan karena bergerak di bidang organisasi nirlaba dan Standar Akuntansi Pemerintah karena tujuan untuk konsolidasi. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan dan Standar Akuntansi Pemerintah pada laporan keuangan BLUD di RSTN Kabupaten Boalemo serta kendala-kendala yang dihadapi. Metode yang digunakan adalah kualitatif eksploratif. Adapun teknik pengumpulan data yakni dengan wawancara, observasi berperanserta (participant observation), dan dokumentasi. Informan dalam penelitian ini adalah bagian keuangan RSTN Kabupaten Boalemo serta Bidang akuntansi BKAD Kabupaten Boalemo. Hasil penelitian menunjukkan bahwa implementasi SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo didukung oleh peraturan yakni Permendagri 61 Tahun 2007, adanya kebijakan akuntansi, program/rencana kerja, prosedur yang didukung adanya SOP, dan tata kelola yang menguraikan penyajian laporan keuangan yang berdasarkan pada SAK dan SAP. Kendala-kendala yang dihadapi dalam penyusunan SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo yakni yang kesatu adalah dari aspek Sumber Daya yang terdiri dari: (1) Sumber Daya Manusia yang belum memadai, (2) Pemanfaatan Sistem Informasi Akuntansi BLUD yang belum optimal, (3) penyusunan laporan keuangannya masih secara manual, (4) Kelengkapan dokumen pendukung yang belum memadai. Hal yang kedua adalah aspek komunikasi yang kurang baik.Kata kunci: BLU/BLUD, SAK, SAP, akrual, laporan keuangan

Abstract. This study aims to analyze the management of Market Regional Company or PD Pasar Manado in establishing Good Corporate Governance (GCG). This research is a qualitative exploratory approach. Data were obtained by indepth interviews, observation and documentation study. The result shows that the management of PD Pasar Manado in realizing GCG has been in accordance to the General Guidelines of GCG, issued by the National Commission on Governance Policy. GCG includes the principles of transparency, accountability, responsibility, independence, and fairness. However, there are some obstacles in managing PD Pasar Manado to implement GCG. The biggest problem is in the principle of accountability. The next ones are the principle of responsibility, the principle of fairness, the principle of transparency, and the principle of independence. These constraints are in bureaucratic structures, resources, executor attitude and communication, and environmental constraints of economic, social and political. Basically, all the constraints in the management of PD Pasar Manado in realizing good corporate governance are related to each other. The greatest obstacle in facing each principle of GCG is in its resource and environmental constraints of economic, social and political. They influence significantly management of PD Pasar Manado, i.e the lack of contribution to regional revenue Manado. In light of this, the management of PD Pasar Manado needs to be improved, specifically in its implementation of GCG.Keywords: Good Corporate Governance, Regional Company of MarketAbstrak. Penelitian ini bertujuan menganalisis pengelolaan Perusahaan Daerah (PD) Pasar Kota Manado dalam mewujudkan Good Corporate Governance (GCG). Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan PD Pasar Kota Manado dalam mwujudkan GCG telah sesuai dan dilaksanakan berdasarkan Pedoman Umum GCG Indonesia yang dikeluarkan oleh Komisi Nasional Kebijakan Governance (KNKG) yang meliputi asas transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran dan kesetaraan. Namun, dalam pengelolaan PD Pasar Kota Manado dalam mewujudkan GCG masih ditemukan beberapa kendala dalam setiap asas GCG. Asas akuntabilitas merupakan asas yang paling banyak memiliki kendala, yang kedua asas responsibilitas, kemudian asas kewajaran dan kesetaraan selanjutnya yang keempat asas transparansi, dan yang terakhir adalah asas independensi. Kendala-kendala tersebut yaitu kendala struktur birokrasi, sumber daya, sikap pelaksana dan komunikasi serta kendala lingkungan ekonomi, sosial dan politik. Pada dasarnya, semua kendala dalam pengelolaan PD Pasar dalam mewujudkan GCG saling berhubungan satu dengan yang lainnya. Dimana kendala yang paling besar dihadapi untuk setiap asas GCG adalah kendala sumber daya dan lingkungan ekonomi, sosial dan politik yang sangat mempengaruhi pengelolaan PD Pasar, seperti kurangnya kontribusi terhadap Pendapatan Asli Daerah (PAD) Kota Manado. Karena PD Pasar merupakan salah satu sumber PAD Kota Manado, maka perlu adanya pengaturan lebih baik terhadap Pasar yang ada di Kota Manado, terutama adanya penerapan GCG pada PD Pasar.Kata kunci: Tata Kelola Perusahaan yang Baik, Perusahaan Daerah Pasar

Local assets has important role and function for South Minahasa Regency Government to support the wheels of government and public service. The purpose of this study was to analize the suitability of local assets management in South Minahasa Regency Government to Government Regulation No. 27 Year 2014. This study was conducted at The Local Agency Of Finance, Revenue And Assets Management In South Minahasa Regency. Local assets management based on Government Regulation No. 27 Year 2014 include requirements planning and budgeting, procurement, use, utilization, security and maintenance, assessment, transfer, destruction, disposal, administration, and guidance, supervision and control. This study is a qualitative descriptive research. The informant was determined by using purposive sampling method. Data analysis was performed with data reduction, data display and conclusion. The results showed basically, the local assets management has been cultivated implemented based on PP No. 27 year 2014, although there are obstacles in implementing local assets management such as the lack of regulation in regency such as local asset management regulation under PP No. 27 year 2014, lack of knowledge and understanding of human resources and lack of leadership commitment of SKPD in local asset management.

This scientist was done at the office of the city's government of Tomohon was especially done with Regional Financial (Income, Financial, and Regional Assets) the city of Tomohon located in the North Sulawesi Province. While the implementation time of this research is from April 2018 to September 2018. The purpose of this study was to determine the implementation of registration, data collection, assessment, determination, payment, service, collection and supervision in PBB-P2 collection by the Office of Revenue, Management of Finance and Regional Property in Tomohon. The population in this study are several individuals who are the source of data collection. The research sample is the Tomohon City Regional Revenue Service Officer who deals with Regional Taxes and Levies. In this study, the author uses descriptive methods. Data collection techniques used in this study are Field Research and Library Research. Data analysis was carried out by presenting the results obtained from research conducted to study and discuss the management of Land Taxes and Rural and Urban Buildings at the Tomohon City Regional Revenue Service. The conclusions of this study are: The implementation of PBB-P2 in the Department of Revenue, Management of Finance and Regional Property in Tomohon has followed the existing rules procedures and is in accordance with UN legislation, namely Law No. 12 of 2009 concerning Land and Building Taxes.Keywords :Tax assessments of the earth and the country and urban buildings

Abstract. The purpose of this research is to analyze the accountability of the implementation of deconcentration authority in Badan Lingkungan Hidup Provinsi Sulawesi Utara. This is a qualitative research with case study approach. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling based on the criterias in order to get the exact and accurate information. Interviews were then transcribed into data transcription. They were analyzed, given code, and categorized into themes. Data were analysed by content analysis. The result of research show that the implementation of deconcentration authority in Badan Lingkungan Hidup Sulawesi Utara is conducted based on technical guidance for the implementation of environmental deconcentration authority that involve direction policy, planning, budgeting, implementation, reporting, monitoring and evaluation, performance assesment, guidance and supervision. However, the implementation of deconcentration is not yet accountable. It is because of the inefficient planning, ineffective maximization of the fundings source in prioritising regional needs optimally. The obstacles in implementing the programs successfully are: (1) rationalization of budget from central government to local government; (2) delay in deconcentration reporting to KPPN Manado; (3) inadequate availability of supporting facilities of deconcentration program implementation; (4) ineffective guidance and supervision. These obstacles have caused the determined target can not be accomplished in accordance to the achievement of realization.Keywords : Accountability, Authority Delegation, deconcentrated fund, Work ProgramAbstrak. Penelitian ini bertujuan untuk menganalisis akuntabilitas penyelenggaraan kewenangan dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh dengan teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukan bahwa Penyelenggaraan Kewenangan Dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara dilaksanakan berdasarkan petunjuk teknis penyelenggaraan dekonsentrasi bidang lingkungan hidup meliputi arah kebijakan, perencanaan, penganggaran, pelaksanaan, pelaporan, pemantauan dan evaluasi, penilaian kinerja, serta pembinaan dan pengawasan. Namun penyelenggaraan dana dekonsentrasi belum akuntabel, hal ini dikarenakan perencanaan yang belum efektif dan efisien dalam memaksimalkan sumber dana secara optimal untuk memprioritaskan kebutuhan daerah. Hambatan keberhasilan program disebabkan : (1) proses rasionalisasi anggaran dari pemerintah pusat kepada pemerintah daerah; (2) masih adanya keterlambatan pelaporan dekonsentrasi ke KPPN Manado; (3) belum memadainya ketersediaan sarana dan prasarana penunjang pelaksanaan program dekonsentrasi; (4) pembinaan dan pengawasan dekonsentrasi yang belum efektif dalam pelaksanaannya. Hal tersebut menyebabkan target yang telah ditetapkan belum sesuai dengan pencapaian realisasi.Kata Kunci : Akuntabilitas, Pelimpahan Kewenangan, Dana Dekonsentrasi, Program Kerja

Health service levies are contributions to forced governments and direct return services can be appointed.This study has the aim of analyzing the management and contribution of receipts of health service fees by using a qualitative approach from secondary data available in the Regional Revenue Service of North Minahasa Regency. From the results of the study it can be seen that the role, structure and development of North Minahasa District Health Service Levy in an effort to increase local revenue by 107% in 2017. In 2014 its contribution was only 1.47% and increased in 2017 to be more effective at 10%Keywords: Regional Original Revenue, Health Service Retribution, Effectiveness and Contribution

Abstract. Village fund management requires the existence of good governance in which one of its pillars is accountability. The allocation of substantial funds is expected to give a significant impact on the welfare of rural communities and also can be reported and accounted for. Management of village fund should be done based on the principle of governance which are transparent, accountable and participatory. This research was conducted in six villages in the South Kotamobagu Districts of Kotamobagu city. 21 respondents were interviewed. They are the fund manager of the village and the village fund facilitator team. This study is a qualitative exploratory research. Data were analyzed by content analysis and technical analysis was the reduction, data presentation and conclusion. The results of this study indicate that the accountability of the village fund management in South Kotamobagu District in Kotamobagu city have been carried out and fulfilled in terms of transparency, accountability and participatory. Altough there were several omissions that still be conducted the by village officers and technical executors. In overall, the reporting and accountability have been implemented in accordance with the mechanism of provisions. Competency of management resources are still a major problem requiring the assistance of local government. To improve the accountability in the management of village funds; a sustainable coaching, training, supervision and evaluation to village authorities are needed. Keywords: village fund management, accountability, transparency, participatory. Abstrak. Dalam pengelolaan dana desa dituntut adanya suatu aspek tata pemerintahan yang baik (good governance) dimana salah satu pilarnya adalah akuntabilitas. Alokasi dana yang cukup besar diharapkan dapat memberikan dampak yang signifikan terhadap kesejahteraan masyarakat desa, dan benar-benar dapat dilaporkan serta dipertanggungjawabkan. Pengelolaan keuangan desa dilakukan berdasarkan prinsip tata kelola yaitu transparan, akuntabel dan partisipatif. Penelitian ini dilaksanakan di 6 (enam) desa dalam wilayah Kecamatan Kotamobagu Selatan Kota kotamobagu. Dengan jumlah informan 21 (dua puluh satu) orang yaitu pengelola dana desa dan tim fasilitasi dana desa. Penelitian ini menggunakan metode kualitatif eksploratif. Metode yang digunakan adalah analisis isi dan teknis analisis yang digunakan adalah reduksi, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa akuntabilitas pengelolan dana desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu telah dilaksanakan berdasarkan prinsip transparan, akuntabel dan partisipatif. Dalam pelaporan dan pertanggungjawaban sudah dilaksanakan sesuai dengan mekanisme berdasarkan ketentuan walaupun masih terdapat kelalaian dari aparat desa dan pengelola teknis kegiatan. Kompetensi sumber daya pengelola masih merupakan kendala utama, sehingga masih perlu pendampingan pemerintah daerah. Untuk meningkatkan akuntabilitas dalam pengelolaan dana desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu dibutuhkan pembinaan, pelatihan, pengawasan dan evaluasi secara berkelanjutan kepada aparat desa. Kata Kunci : pengelolaan dana desa, akuntabilitas, transparansi, partisipatif.

Abstract. Government Internal Control system is a system of internal control implemented whole in the central government and local government. If the Government Regulation Number 60 year 2008 is performed effectively, it will support to minimize the occurrence of oversights. The purposes of this research are : (1) To find out the roles of Inspectorate in the implementations of GICS in Talaud Islands Regency; (2) To analyze the challenges and difficulties that affect the Inspectorate roles in the implementation of Government Internal Control System (GICS) in Talaud Islands Regency; (3) To analyze the Inspectorate efforts to improve the implementation of GICS in Talaud Islands Regency. This study is a qualitative exploratory research. Data were collected through interviews, observation, and documentation study. Data consists of primary and secondary data. The interviews were transcribed, analyzed, coded and categorized into themes. Data was analysed by content analysis. The research findings show that Inspectorate holds important roles in GICS Implementation in Talaud Regency, such as leadership, internal control, consultancy and quality assurance. Difficulties influence the Inspectorate roles in GICS implementation in Talaud Regency are: the absence of both regent regulation and the organization of GICS task force, inadequate human resources understanding of GICS and lack of membership, insufficient budget for control activities, inexistence of joint commitment in implementing GICS as well as risk assessment and non-optimal risk planning due to time limitations. Efforts conducted by Inspectorate in order to improve the Implementation of GICS in Talaud Regency are to suggest the frame of regent regulation and GICS task unit, improve the quality of resources through education, trainings, technical seminar or office training, counselling, coordinate the education improvement with many institutions such as BPKP, add extra budgeting for control activities, establish joint commitment in GICS implementation, carry out risk assessment and risk planning optimally and develop effective communication with SKDP as well as BPKP.Keywords: The role of Inspectorate, GICS implementation, difficulties, effortsAbstrak. Sistem Pengendalian Intern Pemerintah adalah Sistem Pengendalian Intern yang diselenggarakan secara menyeluruh di lingkungan pemerintah pusat dan pemerintah daerah. Peraturan Pemerintah No. 60 tahun 2008 tentang SPIP jika dilakukan dengan efektif akan sangat membantu untuk meminimalisir risiko terjadinya kesalahan. Penelitian ini bertujuan untuk : (1) Mengetahui bagaimana peran Inspektorat dalam pelaksanaan Sistem Pengendalian Intern Pemerintah (SPIP) di Kabupaten Kepulauan Talaud; (2) Menganalisis kendala-kendala yang mempengaruhi peran Inspektorat dalam pelaksanaan SPIP di Kabupaten Kepulauan Talaud; (3) Menganalisis upaya-upaya yang dilakukan Inspektorat untuk meningkatkan pelaksanaan SPIP di Kabupaten Kepulauan Talaud. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan eksploratori. Pengumpulan data dilakukan melalui wawancara, observasi dan studi dokumentasi. Terdiri dari data primer dan data sekunder. Hasil wawancara ditranskrip menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan bahwa Peran Inspektorat dalam pelaksanaan SPIP di Kabupaten Kepulauan Talaud yaitu dalam hal kepemimpinan, pengawasan intern, konsultan dan penjamin mutu. Kendala-kendala yang mempengaruhi peran Inspektorat dalam pelaksanaan SPIP di Kabupaten Kepulauan Talaud yaitu belum adanya Peraturan Bupati dan belum membentuk Satuan Tugas SPIP, pemahaman SDM akan SPIP masih kurang dan jumlah personil belum memadai, anggar kegiatan pengawasan kurang memadai, belum ada komitmen bersama dalam melaksankan SPIP serta penilaian risiko dan pemetaan risiko belum optimal karena keterbatasan waktu. Upaya-upaya yang dilakukan Inspektorat untuk meningkatkan pelaksanaan SPIP di Kabupaten Kepulauan Talaud adalah dengan mengusulkan penyusunan Peraturan Bupati dan pembentukan Satuan Tugas SPIP, meningkatkan kualitas sumber daya, melalui jenjang pendidikan, diklat-diklat, pelatihan kantor sendiri, pembinaan, melakukan koordinasi meningkatkan pendidikan dengan lembaga-lembaga seperti BPKP, menambah anggaran kegiatan pengawasan, membangun komitmen bersama dalam melaksanakan SPIP, melakukan penilaian risiko dan pemetaan risiko secara optimal dan membangun komunikasi yang efektif dengan SKPD maupun BPKP.Kata kunci: Peran Inspektorat, pelaksanaan SPIP, kendala, upaya

The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local financial management. The analytical method used is descriptive qualitative methods that examines the participants perspective and some informations from the key informan through in-depth interviews and additional questions instrument by using purposive sampling, then make data triangulation obtained sources and collection techniques for analysis interactively by reducing, displaying in the form of a narrative texts, tables, matrix, charts, and then drawn a conclusion. The results of research and analysis states that forensic accounting is applicable and effective function to be applied to the fraud prevention (preventive) in the local financial management through the FCP, SPIP and SIMDA; forensic accounting is also applicable and effective function to be applied to the fraud detection (detective) in the local financial management through Operational Audit, Audit of Government goods and services Procurement (Probity Audit), EDP Audit: Computer Forensic, and Whistleblowers System; and the Audit Investigative very applicable and effective function to be applied to the fraud investigation (repressive) in the local financial management through investigative audits, in order to calculate losses of the state financial audits, and the provision of expert witness. Keywords : Fraud, Forensic Accounting, Investigative Audit, Local Financial Management.

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance.