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Marihot Nasution
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Economics, Econometrics & Finance Social Sciences

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PENGARUH BELANJA PEMERINTAH DAERAH TERHADAP KINERJA PENYELENGGARAAN PEMERINTAH DAERAH Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 2 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22122/jurnalbudget.v4i2.80

Abstract

This study examines how local government spending affects public services provided to the public. The performance of public service delivery is measured by the achievement of the performance of local government operations which are the object of evaluation in the Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD) which is carried out annually by the Ministry of Home Affairs. Whereas government expenditure is regional government expenditure per function per capita. Using a sample of 94 local governments, this study took the period 2014 to 2018. The results showed that per capita expenditure function had a positive effect on the performance of local government administration for regional government authority in education, health and infrastructure (housing and public facilities). The capital expenditure ratio is also tested to see the effect of capital expenditure on the performance of public service delivery. In testing the performance of the health and infrastructure sectors, this ratio has a significant negative effect, but for the performance of the education sector this ratio has no significant effect. This means that capital expenditures incurred by local governments have not been effective in meeting the needs of public services for the community, especially in the field of education.
Evaluasi Kinerja Pemerintah Provinsi dalam Penyaluran Insentif dan Santunan Kematian bagi Tenaga Kesehatan Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study evaluates performance in the distribution of incentives and death benefits for health workers during the Covid-19 pandemic in the 2020 fiscal year. The evaluation was carried out by the provincial government in Indonesia by collecting data on the results of the BPK examination on the effectiveness of handling Covid-19 in the health sector by the government province. The results of the evaluation show that in the distribution of incentive funds and death compensation for health workers, several provincial governments are late in distributing funds to health workers and the distribution of incentive funds is not in the right amount. This condition is caused by the provincial government waiting for clarity on the reference for the disbursement of funds issued by the Ministry of Health. The reference for disbursement of funds in the form of technical guidelines summarized in the Decree of the Minister of Health has changed in a relatively short time and has not been synergistic with regulations from other ministries so there are overlapping regulations and misinterpretations by local governments. The Ministry of Health also did not confirm the reporting of the distribution of funds for incentives and death benefits, so that the monitoring and evaluation process did not run.
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