The Application of Benchmarking in Public Sector – Lessons From Germany

This study aims at evaluating the usefulness and exploring the problems/challenges and potential improvements of the application of benchmarking in German public sectors. It is a conceptual paper or literature review that discusses how benchmarking is adopted in Germany. The data is mainly collected from secondary sources i.e. articles, scientific research, non-governmental studies. The study uncovered that benchmarking application in a federal country has a peculiar challenges and problem that hindered an optimal utilization and benefit of the benchmarking adoption. Thus, lessons learned can be obtained for other countries in developing benchmarking in their administration

KONTRIBUSI EKONOMI MAHASISWA ASING TERHADAP NEGARA PENYELENGGARA PENDIDIKAN INTERNASIONAL: PENGALAMAN AMERIKA SERIKAT, INGGRIS DAN JERMAN

In recent years, the numbers of international students in universities have increased rapidly and have become an important industry and financial resource for the host countries. However, each host country has divergent policies and strategies regarding their international student i.e. tuition fees, scholarship scheme, visa regulation and alumni program. These differences can potentially determine financial benefit that they receive from the foreign students. For example, the tuition fees for international students in German Universities are relatively smaller compared to other countries in Europe. However, a study found that an aggregate value of economic impact of international students to German economic is relatively higher than in the Netherlands and other European countries. Moreover, the economic gains are not solely obtained from tuitions fees and other spending during the study period. Rather, the bigger financial impact can be obtained after the graduation of the international students. Therefore, this study aimed to examine the economic implication of international students for the host countries. More importantly, this study discusses strategies of host countries to optimize the economic impact from their international countries. To do so, three countries have been selected as the object of research, namely the USA, the UK, and Germany. Data is collected from secondary data i.e. academic articles, government reports, and non-governmental organizations reports. The results of this study found that the host countries have implemented different strategies in dealing with their international students that potentially create different scope of economic impact in their national economic. Finally, policy suggestions are proposed to enhance the economic benefit of international students for host countrie

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil terhadap Belanja Modal (Studi pada Kabupaten/kota di Wilayah Aceh)

The purpose of this study was to test the influence of local revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH), and degree of decentralization againts capital expenditure in regencies / cities in Aceh region. The population in this study were all local governments in Aceh Region during 2011-2014. In Aceh, there are 23 districts / cities which consists of 18 counties and 5 cities.The method used in this research is census. The data used is secondary data obtained Budget Realization Report of the Provincial Finance Department. The analysis used is multiple linear regression analysis.The results showed that, together local revenue, general allocation fund (DAU), and sharing-revenue fund (DBH) againts capital expenditure in regencies / cities in Aceh region. Local revenue positive effect on capital expenditure in regencies / cities in Aceh Region. The general allocation fund has no effect on capital expenditure in regencies / cities in Aceh Region. Revenue-sharing is no effect on capital expenditure in regencies / cities in Aceh Region

Analisis Efisiensi Dan Efektifitas Anggaran Belanja Langsung - Studi Pada SKPD Di Pemerintah Kota Banda Aceh

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

How Are Disaster Risk Reduction Activities in Indonesian Villages Financed?

This study aimed to analyses how villages finances their Disaster Risk Reduction Activities in 5 villages in Banda Aceh, Indonesia. Data was collected through document analysis and interviews. The period of data collection is from January to April 2019. The interviewees are head of villages, representatives from disaster agencies and representatives of institutions that provide funding to villages. The data is analyzed by using qualitative method. The results of the study unveil that the studied villages in Syiah Kuala sub-district had allocated village budgets for DRR activities, although the amount was very small compared to the total budget received in the current year (less than one percent). The main source of funding is the village fund

Determinants of government agencies’ readiness in adopting accrual accounting system : a study in the local agencies of Indonesian Ministry of Religious Affairs

This study intended to examine the effect of the capacity of human resources, the use of information technology and organizational commitment on the readiness of government agencies in the implementation of an accrual based government accounting system. The population in this study was all budget authorities within the Office of Religious Affairs Agencies of Banda Aceh with a total of 80 respondents. Data was collected from questionnaires and analysed by using multiple linear regression. The number of returned and usable questionnaires were 75 copies or 93.75% of the total distributed. The results showed that the capacity of human resources, the use of information technology and organizational commitment simultaneously and partially have a positive effect on the readiness of government agencies in the implementation of accrual based accounting. Further studies are recommended to include interviews with the informants and agencies from different ministries and local governments.peer-reviewe

Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh

The purpose of this study is to investigate the determinants of Village Financial Management Performance in Gandapura village in the District of Bireuen - Aceh. The tested variables are village officers’ capacity, financial reporting compliance and supervision quality of Badan Permusyawaratan Desar (BPD). The population is all village within Gandapura district, Bireuen, which consists of 40 villages in total. This study involved all the population as the sample. Seletected respondents are Keuchik (or head of villages), village treasurers, Tuha Peut (or village legislative/supervision board) and village facilitators. The data collected through questionaraires and analysed by using multiple linear analysis. This study uncovered an empirical evidence on the effect of village officers’ capacity, financial reporting compliance and supervision quality both collectively and indivdually on the village Financial Management Performance.</p

Pengaruh Akuntabilitas Pengelolaan Keuangan Desa Pasca Pemberlakuan Undang-Undang Desa (Studi Kasus pada Gampong Harapan Kota Lhokseumawe)

This study aims to describe how the mechanisms and forms of accountability in financial management of the village. The study will also describe how the village government capacity in financial management responsibilities of the village with a case study in Gampong Harapan Kota Lhokseumawe. The research design is a case study with primary and secondary data sources. Primary data was collected through interviews and observations, while secondary data obtained by collecting documentation. Analysis of data using interactive data analysis methods, and to assure the validity of the data obtained, the researchers used a data source triangulation techniques and triangulation methods. The results showed that the financial management accountability mechanisms village in the Village of Hope has been realized well. Form of accountability at Gampong Harapan, namely accountability vertical and horizontal accountability. The capacity of the village government hopes very much supported by the existence of the village officials who understand the science of administration and accounting.KEYWORDS : Village Financial Management, Accountability, Capacity village government

A DIVERGENT PATTERN OF LOCAL GOVERNMENT REVENUES AND SPENDING IN ELECTION YEAR - A CASE OF INDONESIA

Purpose of the study: The purpose of this study is to empirically examine the difference in budgeted own-source revenues and social expenditures between districts headed by incumbent candidates and non-incumbent candidates in the Indonesian head of district elections in 2015. The difference between both budgets indicates the use of public money by incumbent candidates to win the election. Methodology: This study focuses on local governments/districts in Indonesia. Using the Slovin formula, 226 observations were analysed. The sample was classified into two groups, namely 75 districts with incumbent candidates (or 66.4%) and 38 districts with non-incumbent candidates (or 33.6%). Data was compiled from the official district's budget for 2014 and 2015 (the election year) and analysed using pair t-test and independent t-test. Main Findings: This study revealed that in the budgets of incumbent candidates, own-source revenue and grant expenditures are statistically higher in the election year as compared to the pre-election year, except for the social aid fund. Additionally, local owned revenues, grant and social aid expenditures in the budgets of districts with incumbents were statistically higher than districts where there were no incumbent candidates in the general election. Applications of this study: The results of this study confirm a strong indication of the public money used by incumbent candidates for their political interest. Thus, the regulation of local government budgets, especially in the election year should be amended and tightened up. Novelty/Originality of this study: Studies on how public money is exploited by incumbent candidates are still scanty, especially in developing countries where a direct vote election system is adopted