Penegakan Hukum Perbaikan Kinerja Dalam Pengelolaan Keuangan Negara Di Daerah

Charles Bohlen Purba
Journal article Universitas Tarumanagara Journal of Accounting • 2012 Indonesia


Citizens welfare havent exist  in Indonesia yet it’s marked byhigh rates of poverty (range12-17,8 %).  It is alleged by the State financial management that has not been good especially in remote areas and  the quality low of HUMAN RESOURCES. The analysis used in this research consists of a descriptive analysis, regression analysis, and analysis of hierarchy (AHP). APBN Budget allocation for regional spending hover around 30 % s.d. 33 % annually, and in 2011 reached Rp. 412.507,9 billion ( 31 % of total state spending ). The WTP opinion of the State authority in the management is just about 3,22% (still many irregularities). The relation of the number of prosecution ( Jt ) with the amount of money the state of being were saved ( NUT ) was formulated by nut = 193230529,166jt + 89740959,026 to prosecution prosecutor ' s office and  NUT= 70776704212,589jt + 8599940548142,513 to the improvement of kpk, where to now, only prosecution prosecutors felt its impact ( sig = 0.00 ). Compulsory or obligatory bureaucratic reform runs clearly obvious target (RK = 0,245, inconsistency 0.03) becomes the first priority strategies for the improvement of the performance of countries in the area of financial management. 




Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more