TABLE OF CONTENTS
APPROVAL PAGE GUIDE iiForeword iiiCONTENTS vI. INTRODUCTION 1A. Background 1B. Problem Formulation 6C. Objective 6D. Benefits Research 6II. LITERATURE REVIEW 7A. Review of Literature 71. Principles of Financial Management 72. Concepts and Understanding Efficiency 103. Concepts and Understanding Effectiveness 114. Legal Basis of Financial Management 15B. Framework 16C. Hypothesis 17III. METHODS 18A. Time and Place Research 18B. Types and Sources of Data 18C. Population and Sample 19D. Variable Operational Definition 19E. Methods of Data Collection 20F. Method of Data Analysis 21REFERENCES 22
I. INTRODUCTION
A. BackgroundBudget at an agency's discretion annual local government finance which is based on the provisions of the applicable legislation, as well as a variety of other considerations with a view to the preparation, monitoring, control and evaluation of Budget easy to do. On the other side of the Budget can also be a means for certain parties to see or know the local capacity both in terms of revenue and the expenditure side.Munandar (2001: 10) states that the budget has three following principal usefulness as a working guideline, as a means of coordinating work and work as a surveillance tool. By looking at the usefulness of the subject of anggran that the growth of budget can serve as: first the functions of planning, in planning is determining the objectives to be achieved in accordance with the policy agreed eg revenue target to be achieved, the amount of investment that will be added, the spending plans which will be financed. Second, the coordination function, serves as a tool to coordinate plans and actions of various units or segments that exist within the organization, in order to work in harmony towards the achievement of the desired objectives. Third, if the desired communication functions can function efficiently then the communication channelthe various units in the delivery of information relating to goals, strategies, policies, implementation and deviations that arise can be resolved. Fourth, the budget motivational function also function as a tool to motivate the executive in carrying out the tasks given to achieve the goal. Fifth, control and evaluation functions, the budget can serve as tools of control can basically be determined irregularities and deviations arising as a basis of evaluation or assessment of achievement and is a feedback on the future.Therefore, in enyususan and use of the budget requires a management and recording admonistrasi accurate, efficient, and effective. It is also supported by the emergence of Law No. 1 of 2004 has given rise to a new paradigm in the management of local finances and budgets. In the area of financial management, the new paradigm: the pressure to perform financial management oriented to the public interest (public-oriented). This includes a demand for local governments to create financial reports and the transparency of budgetary information to the public.Financial management is one part that is undergoing a fundamental change with the enactment of Law No.32 of 2004 on Regional Government and Law No.33 of 2004 on Financial Balance between the Central Government and Local Government. Second Act has given greater authority to local governments. The authority referred to include flexibility in the mobilization of financial resources, determine the direction, objectives and targets pengguanaan budget.
On the other hand the demands of transparency in the system of government is increasing the current era of reform, not least of transparency in the financial management of Local Government. Local governments are required to make accountability reports that use accounting system regulated by the central government in the form of laws and government regulations that are binding throughout the Local Government.In the system of Local Government there are two subsystems, namely the Regional Finance Management Task Force (SKPKD) and the regional work units (SKPD). Financial Statements on education is a source for preparing financial statements SKPKD, therefore every SKPD must prepare financial statements as well mungkin.Dengan KabupatenTakalar implementation of regional autonomy, the management entirely in the hands of local governments. Therefore, the system of financial management are both needed to manage funds in a transparent decentralized, economical, efficient, effective, and accountable.Some of the priority improvements in financial management is important, especially in the aspects of the budget, accounting, and examination. In line with the implementation of regional autonomy, local financial management system is well focused to manage the fund desetralisasi with trasnparan, economical, efficient, effective, and accountable to the public. To achieve this required a smart thinking through innovative accounting system in the area of financial management administration.Basically, the government has sought to prepare financial statements using the area of financial accounting system that is expected to realize the achievement of transparency and accountability. But the trouble is that not all people know the area of financial accounting system that is efficient and effective.Some improvements in the administration of financial management is especially important in the aspects of the budget, accounting and inspection of the main priorities that require good financial management can be done. In line with the implementation of regional autonomy, the necessary system of good financial management in order to manage the fund with desetralisasi system, efficient, effective, and accountable. Transparency is done to determine the success or failure of financial management and is used to take out a policy based on financial statement information diihasilkan.For accountability to the sector can be accomplished then needed an accounting system that is adequate, because the accounting system is supporting the creation of local financial management transparency, fair, effective, efficient, and development of a system that is considered appropriate to be implemented region produces an administrative system financial accounting area.Benefits of administrative transparency of financial management which will result in the financial system that effectively and efficiently. As concrete efforts to achieve transparency and accountability in financial management country / region is the submission of the report the government's financial accountability that meet the principles of timely and reliable (reliable), and arranged to follow the Government Accounting Standards (SAP), which has been generally accepted.It is stipulated in Government Regulation 58 Year 2005 on Regional Financial Management and Regulation of the Minister of Home Affairs (Regulation) No. 13 of 2006 on Regional Financial Management Guidelines. Whereas to facilitate the technical implementation, on April 5, 2007, the government has issued similar implementation guidelines (guidelines) and technical guidelines (guidelines) through the Ministry of Home Affairs Circular Letter No. S.900 / 316 / BAKD "Guidelines and Procedures System Administration and Accounting, reporting and Financial accountability Regions "to itemize regulation 13. These rules require the form and content of the report accountability of APBN / APBD prepared and presented in accordance with SAP (Government Accounting Standards).Based on the description above, the researchers propose the title "Effectiveness And Efficiency Management Finance Administration in the Office of Community Empowerment Government Rural And Urban Village (BPMPDK) KabupatenTakalar" to determine the effectiveness and efficiency of the management of administrative finance at the Office of Public Government Rural And Urban Village (BPMPDK) District Takalar.
B. Problem FormulationHaving regard to the background that was raised, in this study the authors will address issues related to this study, namely "Does the management of financial administration in the Office of Rural Society and the Village Government (BPMPDK) KabupatenTakalar has effective and efficient"
C. ObjectiveIn accordance with the problems that have been mentioned above, the purpose of this study was to determine the management of financial administration in the Office of Rural Society and the Village Government (BPMPDK) KabupatenTakalar has practicality and efficiency.
D. Benefits ResearchKeguanaan of this study are as follows:1. Provide input and additional useful information for students regarding the development of administrative systems and financial management in the financial administration management area BPMPDK Takalar.2. The results of this study are expected to be used as input for the development of science that deals with the area of financial management systems.
LET'S LEARN AND SHARE
JOINT # Andiwani.blogspot.com
email waniandi@gmail.com
APPROVAL PAGE GUIDE iiForeword iiiCONTENTS vI. INTRODUCTION 1A. Background 1B. Problem Formulation 6C. Objective 6D. Benefits Research 6II. LITERATURE REVIEW 7A. Review of Literature 71. Principles of Financial Management 72. Concepts and Understanding Efficiency 103. Concepts and Understanding Effectiveness 114. Legal Basis of Financial Management 15B. Framework 16C. Hypothesis 17III. METHODS 18A. Time and Place Research 18B. Types and Sources of Data 18C. Population and Sample 19D. Variable Operational Definition 19E. Methods of Data Collection 20F. Method of Data Analysis 21REFERENCES 22
I. INTRODUCTION
A. BackgroundBudget at an agency's discretion annual local government finance which is based on the provisions of the applicable legislation, as well as a variety of other considerations with a view to the preparation, monitoring, control and evaluation of Budget easy to do. On the other side of the Budget can also be a means for certain parties to see or know the local capacity both in terms of revenue and the expenditure side.Munandar (2001: 10) states that the budget has three following principal usefulness as a working guideline, as a means of coordinating work and work as a surveillance tool. By looking at the usefulness of the subject of anggran that the growth of budget can serve as: first the functions of planning, in planning is determining the objectives to be achieved in accordance with the policy agreed eg revenue target to be achieved, the amount of investment that will be added, the spending plans which will be financed. Second, the coordination function, serves as a tool to coordinate plans and actions of various units or segments that exist within the organization, in order to work in harmony towards the achievement of the desired objectives. Third, if the desired communication functions can function efficiently then the communication channelthe various units in the delivery of information relating to goals, strategies, policies, implementation and deviations that arise can be resolved. Fourth, the budget motivational function also function as a tool to motivate the executive in carrying out the tasks given to achieve the goal. Fifth, control and evaluation functions, the budget can serve as tools of control can basically be determined irregularities and deviations arising as a basis of evaluation or assessment of achievement and is a feedback on the future.Therefore, in enyususan and use of the budget requires a management and recording admonistrasi accurate, efficient, and effective. It is also supported by the emergence of Law No. 1 of 2004 has given rise to a new paradigm in the management of local finances and budgets. In the area of financial management, the new paradigm: the pressure to perform financial management oriented to the public interest (public-oriented). This includes a demand for local governments to create financial reports and the transparency of budgetary information to the public.Financial management is one part that is undergoing a fundamental change with the enactment of Law No.32 of 2004 on Regional Government and Law No.33 of 2004 on Financial Balance between the Central Government and Local Government. Second Act has given greater authority to local governments. The authority referred to include flexibility in the mobilization of financial resources, determine the direction, objectives and targets pengguanaan budget.
On the other hand the demands of transparency in the system of government is increasing the current era of reform, not least of transparency in the financial management of Local Government. Local governments are required to make accountability reports that use accounting system regulated by the central government in the form of laws and government regulations that are binding throughout the Local Government.In the system of Local Government there are two subsystems, namely the Regional Finance Management Task Force (SKPKD) and the regional work units (SKPD). Financial Statements on education is a source for preparing financial statements SKPKD, therefore every SKPD must prepare financial statements as well mungkin.Dengan KabupatenTakalar implementation of regional autonomy, the management entirely in the hands of local governments. Therefore, the system of financial management are both needed to manage funds in a transparent decentralized, economical, efficient, effective, and accountable.Some of the priority improvements in financial management is important, especially in the aspects of the budget, accounting, and examination. In line with the implementation of regional autonomy, local financial management system is well focused to manage the fund desetralisasi with trasnparan, economical, efficient, effective, and accountable to the public. To achieve this required a smart thinking through innovative accounting system in the area of financial management administration.Basically, the government has sought to prepare financial statements using the area of financial accounting system that is expected to realize the achievement of transparency and accountability. But the trouble is that not all people know the area of financial accounting system that is efficient and effective.Some improvements in the administration of financial management is especially important in the aspects of the budget, accounting and inspection of the main priorities that require good financial management can be done. In line with the implementation of regional autonomy, the necessary system of good financial management in order to manage the fund with desetralisasi system, efficient, effective, and accountable. Transparency is done to determine the success or failure of financial management and is used to take out a policy based on financial statement information diihasilkan.For accountability to the sector can be accomplished then needed an accounting system that is adequate, because the accounting system is supporting the creation of local financial management transparency, fair, effective, efficient, and development of a system that is considered appropriate to be implemented region produces an administrative system financial accounting area.Benefits of administrative transparency of financial management which will result in the financial system that effectively and efficiently. As concrete efforts to achieve transparency and accountability in financial management country / region is the submission of the report the government's financial accountability that meet the principles of timely and reliable (reliable), and arranged to follow the Government Accounting Standards (SAP), which has been generally accepted.It is stipulated in Government Regulation 58 Year 2005 on Regional Financial Management and Regulation of the Minister of Home Affairs (Regulation) No. 13 of 2006 on Regional Financial Management Guidelines. Whereas to facilitate the technical implementation, on April 5, 2007, the government has issued similar implementation guidelines (guidelines) and technical guidelines (guidelines) through the Ministry of Home Affairs Circular Letter No. S.900 / 316 / BAKD "Guidelines and Procedures System Administration and Accounting, reporting and Financial accountability Regions "to itemize regulation 13. These rules require the form and content of the report accountability of APBN / APBD prepared and presented in accordance with SAP (Government Accounting Standards).Based on the description above, the researchers propose the title "Effectiveness And Efficiency Management Finance Administration in the Office of Community Empowerment Government Rural And Urban Village (BPMPDK) KabupatenTakalar" to determine the effectiveness and efficiency of the management of administrative finance at the Office of Public Government Rural And Urban Village (BPMPDK) District Takalar.
B. Problem FormulationHaving regard to the background that was raised, in this study the authors will address issues related to this study, namely "Does the management of financial administration in the Office of Rural Society and the Village Government (BPMPDK) KabupatenTakalar has effective and efficient"
C. ObjectiveIn accordance with the problems that have been mentioned above, the purpose of this study was to determine the management of financial administration in the Office of Rural Society and the Village Government (BPMPDK) KabupatenTakalar has practicality and efficiency.
D. Benefits ResearchKeguanaan of this study are as follows:1. Provide input and additional useful information for students regarding the development of administrative systems and financial management in the financial administration management area BPMPDK Takalar.2. The results of this study are expected to be used as input for the development of science that deals with the area of financial management systems.
LET'S LEARN AND SHARE
JOINT # Andiwani.blogspot.com
email waniandi@gmail.com
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