Jurnal Jejaring Administrasi Publik
ISSN 2086-3101
Vol. 4 / No. 2 / Published : 2012-11
Order : 10, and page :183 - 197
Related with : Scholar Yahoo! Bing
Original Article :
Dimensi konflik dalam implementasi kebijakan pengelolaan keuangan daerah: studi diskriptif penyusunan laporan keuangan daerah di pemerintah kabupaten jombang
Author :
- Rizka Mudyanti*1
- Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik
Abstract :
This research aims to find empirical evidence conflict dimention in the local finance management policy (descriptive study on preparation of Jombang local Governement’s finance statement). this involves imaging of local finance statement has compiled by the Jombang local government because since 2005 until 2011, Jombang regency have not achieved unqualified opinion.This research was included in a descriptive study using method to determine 8 key person informants. They are head of local Finance and Asset Management Revenue (DPPKAD) , finance administration officer (Pejabat Penatausahaan Keuangan (PPK) SKPD), manager of accounting and local inspector Jombang, and accounting and asset management staff, as well as Financial and Development Supervisory Agency. This study used purpossive sampling as sample collecting methode.The result of this research was found that the conflict in the management of regional policy implementation especially in the preparation of financial statements in local government Jombang dimension conflict occurs from micro to macro. Levels of conflict, from individuals, groups of up to organizations. In this research was found among two dimension which has caused conflict in the preparation of local financial statement, many conflicts has been caused by (1) substantive different conflict among regulations concerned about local financial management implementation such as Permendagri 13 of 2006 with Government Accounting Standard , (2) difference of authority and importance dimension in the financial management policy implementation especially three institutions of financial statement preparation such as DPPKAD, Inspectorat and SKPD. (3) the understanding different dimension in the accounting of employee expenditure, capital expenditure, classification of local assets. The completion of conflicts has been carried out same perception as presented implementation rule of Bupati about conversion table to syncronize and bridge many substantive difference regulations such as permendagri and SAP which has not been described in Jombang regency. Conflict on the different accounting comprehenssion was affected by civil servants human resource capacity which automatically affected accounting and financial reporting in the audit opinion achievement. Therefore, it is also necessary in the recruitment policy of the local government by increasing employee with accounting education background.
Keyword :
conflict dimension, policy implementation, local finance management,
References :
Bertram I, Spector,(1997) Policy Implementation Conflict and Dispute Resolution September 1997 : USAID‟S Implementing Policy Change Project
Kieso, Donald E, Jerry J. Weygant dan Terry D. Warfield,(2002) Akuntansi Intermediate 2002 : Erlangga
Susan, Novri,(2009) Sosiologi Konflik dan Isu-isu Konflik Kontemporer 2009 : Kencana Prenada
Pruitt, Dean G dan Jeffrey Z. Rubin,(2009) Teori Konflik Sosial 2009 : Pustaka Pelajar
Archive Article
| Cover Media | Content |
|---|---|
 Volume : 4 / No. : 2 / Pub. : 2012-11 |
|
