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"Penelitian ini bertujuan untuk melihat tingkat kesuksesan dari sistem informasi pengelolaan keuangan daerah. Variabel penelitian terdiri dari kualitas informasi, kualitas sistem, kualitas layanan, kepuasan pengguna, penggunaan dan manfaat bersih. Populasi dari penelitian ini terdiri dari seluruh satuan kerja di pemerintah kota Banda Aceh dan pemerintah kabupaten Aceh Besar. Responden penelitian merupakan pengguna SIPKD yaitu Pejabat pengelola keuangan, bendahara pengeluaran dan bendahara penerimaan. Pemilihan sampel menggunakan metode survey, dimana seluruh populasi dijadikan sampel penelitian.Metode analisis data menggunakan Structural Equation Modeling (SEM) dengan alat bantu Lisrel 8.8. Hasil penelitian dengan menggunakan DeLone dan McLean IS Success Model (2003) menunjukkan bahwa dari 9 hipotesis yang dibangun, 7 hipotesis menunjukkan pengaruh. 2 hipotesis lainnya tidak menunjukkan pengaruh yaitu kualitas sistem terhadap penggunaan serta kualitas layanan terhadap penggunaan. Secara keseluruhan SIPKD dapat dikategorikan sukses.

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This study aims to look at the success rate of the local financial management information system (Sistem Informasai Pengelolaan Keuangan Daerah). The research variables consisted of information quality, system quality, service quality, user satisfaction, use and net benefits. Population of this research consisted of all work units in the municipality of Banda Aceh and Aceh Besar district government. Respondents are users SIPKD namely financial management officer, treasurer and treasurer acceptance. Selection of the sample survey method, in which the entire population of the research sample. Methods of data analysis using Structural Equation Modeling (SEM) with lisrel tools.8.8. Research results using DeLone and McLean IS Success Model (2003) showed that out of 9 hypotheses constructed, 7 hypotheses show the effect 2 other hypotheses do not show the influence that the quality system is to use and the quality of service to use. Overall SIPKD can be considered a success."

"Desentralisasi fiskal yang terjadi di Indonesia memiliki tujuan untuk mengurangi ketimpangan fiskal antar pemerintah pusat dan daerah, dan juga antar daerah sebagai wujud dukungan dan dorongan pertumbuhan ekonomi dan daya saing daerah. Untuk mengelola desentralisasi fiskal ini, dibuatlah Peraturan Pemerintah Nomor 12 Tahun 2019 Tentang Pengelolaan Keuangan Daerah yang mengatur visi keuangan daerah, yaitu suatu pengelolaan yang tertib, efisien ekonomis, efektif, transparan dan bertanggung jawab. Ketentuan yang diatur dalam peraturan tersebut masih jauh dari ideal, utamanya bila dibandingkan dengan standar internasional oleh beberapa organisasi lintas negara. Penelitian ini menerapkan pendekatan penelitian hukum normatif dengan menggunakan sumber-sumber kepustakaan dan peraturan perundang-undangan yang relevan sebagai bahan penelitian. Penelitian ini menemukan bahwa prinsip akuntabilitas dan transparansi dalam pengelolaan keuangan daerah di Indonesia masih memiliki beberapa kekurangan, bila menggunakan standar prinsip kesadaran yang menuntut adanya keterbukaan, partisipasi publik, dan ruang diskursus publik. Dari segi akuntabilitas, pengelolaan keuangan daerah di indonesia tidak menuntut adanya dokumen anggaran yang membantu masyarakat memahami isi dokumen anggaran secara sederhana. Pengelolaan keuangan daerah di Indonesia juga tidak memiliki laporan berkala yang membantu masyarakat untuk ikut memonitor dan mengevaluasi pelaksanaan yang terjadi di daerahnya. Penelitian ini menyarankan adanya revisi peraturan mengenai peraturan pengelolaan keuangan daerah yang disertai dengan peningkatan kemampuan teknis dan keinginan kuat dari pemangku kepentingan di lingkungan eksekutif dan legislatif untuk melaksanakannya.

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The fiscal decentralization occurring in Indonesia aims to reduce fiscal disparities between the central and regional governments, as well as among regions, as a manifestation of support and encouragement for economic growth and regional competitiveness. To manage this fiscal decentralization, the Government Regulation Number 12 of 2019 on Regional Financial Management was enacted, which regulates the vision of regional finance management, characterized by orderly, economically efficient, effective, transparent, and accountable practices. However, the provisions stipulated in this regulation still fall short of the ideal standards set by international organizations. This research applies a normative legal research approach, utilizing relevant literature sources and legislative regulations as research materials. The study reveals that the principles of accountability and transparency in the management of regional finance in Indonesia still have several shortcomings when compared to the standards of awareness principle, which demand openness, public participation, and public discourse. In terms of accountability, the management of regional finance in Indonesia does not require citizens budget documents that facilitate the public's understanding of the budget content in a simplified manner. Additionally, the management lacks in-year report that assist the public in monitoring and evaluating the implementation happening in their respective regions. This research suggests the revision of regulations pertaining to regional financial management, accompanied by the enhancement of technical capabilities and strong commitment from stakeholders within the executive and legislative environments to implement these revisions effectively."

"Departemen Keuangan Republik Indonesia memelopori pembentukan Inspektorat Bidang Investigasi (IBI) pada Inspektorat Jenderal Departemen Keuangan dengan Keputusan Menteri Keuangan (KMK) Nomor 302/KMK.Ol/2004 tanggal 23 Juni 2004. Hal tersebut merupakan langkab yang beriringan dengan semangat percepatan pemberantasan korupsi nasional yang digulirkan melalui Instruksi Presiden Nomor 5 Tabun 2004 mnggal 9 Desember 2004.Tugas IBI adalah melaksanakan kegiatan investigasi, berdasarkan kebijakan dan aturan hukum yang berlaku, atas dugaan penyimpangan dan penyalabgunaan wewenang yang berkaitan dengan tugas dan fungsi unsur Departemen, tugas lainnya dari Inspektur Jenderal, serta pernbinaan teknis pelaksanaan investigasi. yang tata cara pelaksanaannya diatur dengan keputusan Menteri Keuangan nomor 4621KMK.0912004 tanggal23 Juni 2004.Untuk mewujudkan sistem pengelolaan audit investigasi yang berbasis teknologi informasi tersebut, penulis mencoba melakukan analisis dan merancang sistem infonnasi pengelolaan audit investigasi pada lnspektorat Bidang Investigasi dan menuangkannya dalam suatu karya akhir untuk memenuhl sebagian dari syarat-syarat guna meraih gelar Magister Akuntansi pada Program S-2 Magister Akuntansi Universitas Indonesia, yang akhirnya dihasilkan diagram konteks use-case, diagram use-case, narasi use-case, ERD, Context DFD, DFD level 0, DFD level 1, spesifikasi proses, dokumentasi datastore, dan dokumentasi entitas dan atribut. serta dihasilkan rancangan physical DFD, skema database, dan interface input maupun output."

"The consequence of the implementation of the Law Number 22 Year 1999 on the Local Government is to apply the fiscal decentralization in giving an adequate fund for the autonomous local government in order to finance its authority. One of evidences of the implementation of the fiscal decentralization is the birth of the Law Number 34 Year 2000, which is the modification of the Law Number 18 Year 1997, on Local Taxes and Tariffs, furthermore, to support this Law, Government Regulation Number 65 Year 2001 on Local Tax was also launched. In addition to the authority that is written in the Law Number 34, This Government Regulation Number 65 year 2001 authorizes local government to tax.

In applying the Law and Government Regulation on Local Tax and Tariff, central government has an important role to ensure that the implementation of the local's authority in taxing does not have negative effect to the local and national economic growth. Without ignoring the fairness aspect and local community burden, this somehow" overlapping taxing between Central and Local Government should be done through Controlling. The Central control on the Local Regulation on local tax is administrated by the State Minister and Finance Minister. This control is written in the Law Number 3412000, Government Regulation Number 6512000, Government Regulation 20/2001 on Supervising and Controlling the Local Government Arrangement, and the Presidential Decree Number 7412001 on the Local Government Arrangement Management Control.

In the implementation, the local regulation on the local tax is considered troublesome because is contradict the article 2 : 4 Law Number 34/2000 and also it disobey the Law and Regulation that orders the Local Government has to submit its Local Regulation on tax to the Home Affairs Minister and the Finance Minister in the latest of 15 (fifteen) days since it is declared. Some points that could be stressed from this problem are: Firstly, How is the role of the Home Affairs Minister and the Finance Minister in the implementation of tax decentralization that is given to the Local Government as written in article 2 : 4 Law 34/2000? Secondly, how is the control of the both ministers in the implementation of the tax decentralization in the Local Government?

Reviewing these problems, in the general the theory of Central-Local can be discussed 3 approaches as follows: local-government centered approach, service centered approach, and the mix democratic-administrative value approach. In the implementation of the fiscal decentralization, theories that be could used in the Central-Local relationship in financial aspect are partnership model and agency model. Fiscal decentralization is based on 2 perspectives, bottom-up and top-down. To review the role and control of Home Affairs Minister and Finance Minister, there are 4 central roles in the Central-Local relationship which affect the controlling, they are : promote role, preventive role, punitive role, and reformative role. The review on the controlling is also using theory that relates the base of controlling in the local autonomy, the condition that needed to avoid the control transforms to limiting Local Government autonomy, and the major bases of the controlling mechanism.

This research is using a qualitative approach explaining the social trend or social reality, stressing in the role and control of Home Affairs Minister and Finance Minister on Local Tax Regulation. The discussion is described descriptively that focused in 2 major fields. The first is the illustration of the role of the Home Affairs Minister and Finance Minister in the implementation of tax decentralization which is conducted by the local governments, and the second is the illustration of the implementation of control conducted by both Ministers.

Based on the research that has been done, there are some conclusions that can be taken. (1) The fiscal decentralization in Indonesia is using the partnership model and the bottom up which is based on local-government centered approach. (2) Troubled Local tax regulation is the negative product of the local-government centered approach. (3) Both Home Affairs and Finance Ministers are tend to imply promotive and preventive role, however, they are ignoring the proportional balance in implying punitive and reformative tole. (4) The effect of the both Ministers' role is the less effective control from both Ministers that caused conflict between both institutions in. (5) The coordination between both Ministers have not settled yet.

Refer to those conclusion, advices that can be given in this thesis are as follow: (1) The Partnership Model and the bottom-up should also balance the democratization, efficiency, and administratively economical local government. (2) the local-government centered approach has to be changed with approach that combine the democratic and administrative value. (3) Home Affairs Minister and Finance Minister should imply the balance and proportional promotive, preventive, punitive, and reformative role. (4) There is a need of a clear line separating between the Home Affairs Minister and Finance Minister's authority. (5) The need of clear control coordination should be followed by the modification of the Law 34/2000, Government Regulation 65/2001, and Government Regulation 20/2001."

"ABSTRAKTesis ini membahas kekuasaan dan tanggung jawab kepala daerah dalampengelolaan keuangan daerah berdasarkan kasus pengelolaan dana bagi hasil PBBdan BPHTB di Provinsi Bengkulu Tahun 2006. Penelitian diarahkan untukmencari dan menemukan, sumber kekuasaan pemerintah daerah dalam mengelolakeuangan daerah dan mengkaji pertanggungjawaban pengelolaanya berdasarkanperspekstif Hukum Administrasi Negara dan Hukum Pidana. Penelitian ini adalahpenelitian hukum normatif yang menggunakan pendekatan perundang-undanganserta diperkuat dengan pendekatan kasus. Hasil penelitian ini menyarankan bahwaGubernur sebagai pejabat yang memegang pengelolaan keuangan daerahseharusnya menjalankan asas-asas pemerintahan yang baik (AUPB) yakni asaslarangan detournement de pouvoir (penyalahgunaan wewenang), selanjutnya perlujuga mencermati prinsip-prinsip dalam pengelolaan keuangan daerah. Penegakanhukum yang dilakukan oleh Kejaksaan seharusnya juga menyentuh aspekadministratif, bukan semata-mata hukum pidana. Undang-Undang PemerintahanDaerah harus direvisi yakni ketentuan tentang izin pemeriksaan kepala daerahcukup berdasarkan pemberitahuan penyidik kepada Presiden serta perlu diaturnya secara khusus ketentuan pidana terhadap tindakan kepala daerah yang menerima transfer dana dari pusat tanpa melalui rekening kas daerah

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ABSTRACTThe focus of this study is authority and responsibility of the head of localgovernment in the management of local finance (case study the management ofsharing fund of the land and building tax at Bengkulu Province in 2006). Researchis led to look for and finding, local government authority source in brings offfinancially region and this research is procedur accountability bases perspekstifState Administration Law and Criminal Law. This research is observationaljurisdictional normatif who utilize legislation approaching and to be strengthenedby case approaching. This observational result suggests that Governor as officialas hold region finance management necessarily carry on good governance groundnamely exclusion principle detournement de pouvoir (authority abuse), hereafterneeds also research principles in regions financial management. Law enforcementthat did by Attorney necessarily also touch administrative aspect, are not merecriminal law. Region Governance law shall be revised namely rule about checkpermit carries the wind enough region base investigator making known to President and need to be managed its specially criminal rule for action to carry the wind region that accept fund transfer from center without via region cash account"

"ABSTRAKPenelitian ini bertujuan menganalisis penggunaan Sistem Informasi Pengelolaan Keuangan Daerah SIPKD yang digunakan oleh Pemerintah Provinsi Daerah Khusus Ibukota Jakarta menggunakan variabel penerapan sistem informasi berbasis komputer menurut Bodnar dan Hopwood 2000 . Penelitian dilakukan dengan mengambil sampel lima buah dinas Pemerintah Provinsi Daerah Khusus Ibukota Jakarta yang memiliki anggaran tertinggi ditahun 2016. Hasil penelitian menunjukkan pada variabel keamanan data, sistem belum memiliki backup data seperti yang diharuskan oleh Roomney dan Steinbart 2015 . Pada variabel kecepatan waktu, dari input data hingga menyajikan laporan menghabiskan waktu rata ndash; rata kurang dari lima detik, sesuai hasil penelitian dari Gomez.com 2012 . Pada variabel ketelitian sistem juga memiliki ketelitian yang cukup tinggi karena terbebas dari kesalahan perhitungan angka, data yang dicari dan penginputan angka menurut Bodnar dan Hopwood 2000 . Variabel relevansi sistem menunjukkan sistem sangat relevan, karena data langsung menemukan data yang dicari menurut Burgin 1992 dalam Zaenab 2002.

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ABSTRACTThis study aims to analyze the use of Financial Management Information System SIPKD used by the Government of Special Capital Region of Jakarta uses the variables of computer based information system according Bodnar and Hopwood 2000 . This study taking samples of five departments in the Government of Special Capital Region of Jakarta which have the highest budget in the 2016. The results showed that in security variable, the system does not have data back up as required by Roomney and Steinbart 2015 . At response time variable, from data inputs to presenting reports spent an average of less than five seconds, according to research results by Gomez.com 2012 . In the accuracy variable also has a high accuracy because it is free from misstatement calculation of numbers, data sought and input numbers according to Bodnar and Hopwood 2000 . Relevance variable shows the system is very relevant, because the data directly find the data sought by Burgin 1992 in Zaenab 2002."