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All Journal Jurnal Progres Ekonomi Pembangunan Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis International Journal of Religious and Cultural Studies Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Community Engagement and Emergence Journal (CEEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Sigma : Journal of Economic and Business Eduvest - Journal of Universal Studies Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Akademik Pengabdian Masyarakat Jurnal Penelitian Pendidikan Indonesia Journal of Community Empowerment Escalate : Economics and Business Journal Society Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat (JAPIMAS)
Nitri Mirosea
Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo, Indonesia
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Journal : jurnal progres ekonomi pembangunan

 1 
Analisis Pola Hubungan Konsultatif Pada Pengelolaan Pendapatan Asli Daerah Provinsi Sulawesi Tenggara Tahun Anggaran 2017-2019 Akib, Mulyati; Mirosea, Nitri; Israyanti, Israyanti
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.20828

Abstract

How decentralisation build-up a sustainable local government? This study aims to determine the regional financial independence of Southeast Sulawesi Province for the 2017-2019 fiscal year. The type of data used in this research is quantitative data and qualitative data, the data source is secondary data from time series for the last five years (2017-2019). The data collection technique in this study was carried out by means of documentation. The analytical method used is descriptive analysis method.The results in this study indicate that the Southeast Sulawesi provincial government from 2015 to 2019 still has low regional financial independence where the percentage of the regional financial independence ratio is still between 25-50%, this shows that the government Southeast Sulawesi province still has a pattern of consultative relations with the central government, in which the central government has begun to reduce interference, because the regions are considered to be slightly more capable of implementing autonomy. According to Agency theory that Central Government as the principal while local government as the agent, the principal role has responsibility to support and accommodate the good governance.This is due to the fact that the Local-owned Source Income at the lower level than the amount of assistance from the central government, which is caused by the lack of revenue from the sources of regional original income for the province of Southeast Sulawesi. Southeast Sulawesi Province also still has sufficient capacity in implementing decentralization where the percentage ratio of the degree of decentralization shows an average figure above 20%, which is 23.1%. In this case, South East Sulawesi is a developing province which still have to induce the income in order to support the budgetary provincial government. This study contributes to develop the study of good governance government implementation in Indonesia.Keywords: Local owned-source revenue, Degree of Decentralization, Agency Theory, Good Governance
ANALISIS KINERJA PENGELOLAAN KEUANGAN DESA PADA DESA WIA-WIA KABUPATEN BOMBANA Mulliarny Fitry ningsi Riberu; Rosnawintang Rosnawintang; Nitri Mirosea
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.21796

Abstract

AbstrakPenelitian ini bertujuan untuk mengidentifikasi dan menganalisis pelaksanaan pengelolaan keuangan dana desa pada Desa Wia-Wia mengacu pada Permendagri Nomor 20 Tahun 2018, dimana Desa Wia-Wia merupakan peringkat pertama Desa dengan Alokasi Kinerja terbaik lingkup Pemerintah Kabupaten Bombana Tahun Anggaran 2020. Jenis penelitian adalah penelitian kualitatif. Informan penelitian ini terdiri dari perangkat desa Wia-Wia Kabupaten Bombana (Kepala Desa, Sekretaris Desa, Kaur Keuangan, Kaur Umum dan Kaur Pemerintahan) sebagai informan kunci. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menemukan Tahapan pengelolaan dana desa di Desa Wia-Wia sebagai berikut : a) Pada tahapan perencanaan yang belum berjalan secara optimal yaitu Peraturan Desa tentang APBDES yang telah disepakati bersama disampaikan Kepada Bupati/Walikota paling lambat 3 hari sejak disepakati, b) seluruh butir dalam tahapan pelaksanaan sudah berjalan secara optimal, c) Pada tahapan penatausahaan kaur keuangan belum tertib dalam melakukan pencatatan penerimaan, pengeluaran, dan tutup buku setiap akhir bulannya, d) Seluruh butir dalam tahapan pelaporan sudah berjalan dengan optimal, e) Seluruh butir dalam tahapan pertanggungjawaban sudah berjalan secara optimal.Desa Wia-Wia telah menerapkan prinsip partisipatif dengan baik sehingga pelaksanjaan pembangunan di Desa Wia-Wia telah berhasil meningkatkan status dari Desa tertinggal menjadi desa berkembang di tahun 2020.Kata Kunci : Dana Desa, Pengelolaan Keuangan desa, Permendagri Nomor 20 Tahun 2018
Co-Authors Aksa, Putriana Amelia Sari Andika Tarumidi Andini, Sarah Angga, La Anggulia Sandra Eni Anshar Daud Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Audi Aulia Awal, Taufan Sufatriansa Baqdal Baqdal Basri, Asriyani Mulia Basru, Andi Muhammad Fuad Ramadhan Beislin, Erica Refor Darmawati, Tuti Diamond Limbong Dwi Apriza Asfani Ersa Mayora Putri Amalia Fitriaman Fitriaman Gorethi Hadisantoso, Erwin Halwia, Siti Anugrah Harjoprawiro, La Hasbudin . Hasbudin . Hasnidar Hasnidar Hasnidar Hasnidar Hendriawan Hendriawan Husin Husin Husin Husin, Husin Icham , Maulana Iffat Al-Tho’riq Kusnan Iffat Al-Tho’riq Kusnan Ika Maya Sari Ika Maya Sari Indra Wati Intihanah Intihanah Israyanti, Israyanti Juliana La Angga La Ode Anto Lestari, Kurnia Cahya Mega Fatimah Rosana Mulliarny Fitry ningsi Riberu Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muntu Abdullah Mutmainnah Mutmainnah Nur Asni Nurdin, Emillia Pebrianti, Vina Olivia Pirwan, Pirwan Purnaman, Si Made Ngurah Putri, Melzi Farnatasya Ramadhan, Andi Muhammad Fuad Rindi Ashari Rosnawintang Rosnawintang Sabdan, Sitti Rahmatiah Safaruddin Safaruddin Sulvariany Tamburaka Surianti Surianti, Surianti Syaiah Syalom, Evania Renata Syamsir Nur Try Andhini Larasati Sekar Arum Wa Ode Aswati Wa Ode Siti Asumi Wawo, Andi Basru Yuli Lestari Labangu Yuli Lestari Labangu Yuli Lestari Labangu Yusuf, Satira