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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Bala Bakri
Universitas Ichsan Sidenreng Rappang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Penyertaan Modal Daerah Sebagai Arena Politik Anggaran: Perspektif Political Economy of Accounting (PEA) pada Pemerintah Provinsi Gorontalo Bala Bakri
Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu Komunikasi Vol 5 No 2 (2026): Juli - Desember 2026
Publisher : Fakultas Ilmu Sosial dan Ilmu Poliitik Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59713/ccdzhh62

Abstract

Studi penyertaan modal daerah umumnya menilai kelayakan investasi, dividen, dan kontribusinya terhadap pendapatan daerah, tetapi belum banyak menjelaskan bagaimana angka-angka tersebut diproduksi dan digunakan dalam politik anggaran. Penelitian ini menganalisis pembentukan dan perubahan kebijakan penyertaan modal Pemerintah Provinsi Gorontalo pada Bank SulutGo serta fungsi angka akuntansi dalam distribusi sumber daya dan legitimasi kebijakan. Penelitian menggunakan studi kasus kualitatif berpusat pada dokumen, yang diperkuat wawancara semi-terstruktur dengan dua informan kunci dari Badan Keuangan Provinsi Gorontalo dan Bank SulutGo. Dokumen anggaran, laporan keuangan, regulasi, laporan perusahaan, dan keterangan wawancara dikodekan secara tematik berdasarkan dimensi distribusi, legitimasi, relasi kekuasaan, dan nilai publik. Temuan menunjukkan bahwa perubahan besaran modal dan keputusan menunda penambahan modal bukan semata hasil kalkulasi teknis, melainkan keluaran dari pertemuan kebutuhan permodalan bank, kapasitas fiskal, persetujuan politik, dan prioritas Pilkada. Angka modal, dividen, dan ruang fiskal dapat melegitimasi pilihan kebijakan yang berlawanan. Artikel ini memperluas Political Economy of Accounting ke konteks bank pembangunan daerah lintas provinsi dan menawarkan evaluasi yang memisahkan imbal hasil pemegang saham, kualitas layanan pemerintah, serta kontribusi pembangunan daerah sebagai dimensi nilai publik.
PENGARUH ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Darnawati Darnawati; Herman Haluti; Bala Bakri; Reyther Biki
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.339

Abstract

This study aims to find and analyze the effect of performance-based budgeting on the performance accountability of government agencies at the Secretariat of the Regional People's Representative Council of Gorontalo City. Quantitative method is applied in this study using a survey data collection by sampling a single population. It employs a questionnaire as a data collection tool. Data analysis uses path analysis to test the hypotheses. The results of the study indicate that the first hypothesis, the performance-based budgeting, consisting of the sub variables of performance measurement (X1), rewards and punishments (X2), performance contracts (X3), external and internal control (X4), and management accountability (X5), simultaneously has a positive and significant effect on performance accountability at the Secretariat of the Regional People's Representative Council of Gorontalo City, namely 0.935 (93.50%), with the remaining 0.065 (6.50%) influenced by other variables unexamined, such as budget participation. The second, third, fourth, fifth, and sixth hypotheses, namely the sub variables performance measurement (X1), rewards and punishments (X2), performance contracts (X3), external and internal control (X4), and management accountability (X5), also have a positive and significant effect on performance accountability, amounting to 4.20%, 7.40%, 3.50%, 2.70%, and 16.70%, respectively.
Transformasi Identitas Akademisi Menjadi Politisi: Analisis Psikologi Politik Nelson Pomalingo di Gorontalo Bala Bakri; Muhammad Daud; Hilwa Anwar
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 3 (2026)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v9i3.3769

Abstract

The transition of academics into electoral politics is often normatively interpreted either as an expansion of public service or as a threat to academic independence. Such a dichotomy overlooks the psychological mechanisms that connect professional identity, political ambition, and available political opportunities. This study aims to explain the process and motives underlying Nelson Pomalingo's transition from professor and university rector to political party cadre and elected regional head in Gorontalo, Indonesia. A qualitative single-case design with narrative analysis was employed. Data were collected through in-depth interviews conducted in 2022 and document review. The analysis reconstructed the chronology of the transition, identified recurring motives, and interpreted them using achievement, power, and affiliation needs, political efficacy, moral identity, and social capital. The findings indicate that the transition was not an abrupt career change. It developed through an interaction between academic and managerial achievements, confidence in decision-making capacity, moral responsibility for regional development, adverse political experiences, party recruitment, and accumulated organizational networks. Achievement and affiliation were subsequently directed toward the pursuit of legitimate political influence. The narrative of public service gave moral coherence to this pursuit, while social capital and party access made candidacy feasible. This case shows that an academic's political transformation is best understood as a gradual reconstruction of professional identity within a political opportunity structure, rather than as the effect of a single motive. The study contributes an integrative political-psychological explanation while remaining limited to one retrospective account.
Co-Authors Anwar, Hilwa Darnawati, Darnawati Herman Haluti Muhammad Daud Reyther Biki