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Hal 1-14

KAJIAN TENTANG PENGELOLAAN KEUANGAN DAERAH
DALAM PENERAPANNYA PADA ERA REFORMASI DI INDONESIA

Ir. Hj. Dedeh Maryani, MM

ABSTRACT

Public demand to the government in reform era is the existency of “Good Governance “. The demand has made the change of gofernance system in Indonesia.. It changes from centralistic to decentralistic.
This decentralistic system or regional autonomy has changed the local government institution, management of local financial, and bereaucrat behavior in giving public service. Specifically for management of local financial, local government has to be able to manage local financial in order to be more oriented to public interests.
In recent years, local financialmanagement in some regional areas in Indonesia doesn’t apprppriate to public expectation yet. It encaurages me to write this article in order to give a brainstorming through “The Study of The Implementation of Local Financial Management in Indonesia in Reform Era”.
The purpose of this article is to describe the planning, the implementation, and the accuntabilility of regional financial, that local government must do.
The palanning of regional budgeting in regional areas in Indonesia must be made accurately and must appropriate to the rule of system and procedures, schedule, programmes and kind of activities, allocation and the budgeting. The implementation or the accountancy of regional budgeting must use the standard of accountancy accurately in which its implementations must appropriate to identification of a budgeting, the measurement of a budgeting transaction, the transactions recording in budgeting, the analysies of budgeting reports. Mean while, the accuntability of local budgeting can be seen from horizontal and vertical communications, supervision financial, report, and budgeting evaluations.

Key word : governance system, public service, regional budgeting.

2 comments

  1. indrawansyah says:

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  2. hasan bisri says:

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