the 16th malaysia-indonesia international … · retno agustina ekaputri, budiyanto ..... 384...

Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA) 2015

0 | U n i v e r s i t a s P a l a n g k a R a y a , K a l i m a n t a n T e n g a h I n d o n e s i a

Proceedings

THE 16TH

MALAYSIA-INDONESIA INTERNATIONAL CONFERENCE

ON ECONOMICS, MANAGEMENT, AND ACCOUNTING

and

DEAN ANNUAL MEETING OF WESTERN

DIVISION OF ECONOMICS INSTITUTIONS COOPERATION

ISBN 978-602-73765-0-2

VOLUME 1

Conference Venue:

NEO Palma Hotel, Palangka Raya, 16 – 18 December 2015

Conference Organizer:

Faculty of Economics, Universitas Palangka Raya, Central Kalimantan,

Indonesia

© 2015 Universitas Palangka Raya, Indonesia

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Sambutan Dekan Fakultas Ekonomi Universitas Palangka Raya

Assalamu’alaikum Warahmatullahi Wabarakaatuh…

Puji Syukur kita panjatkan ke hadirat Tuhan YME, berkat Rahmat dan

Karunia-Nya, Fakultas Ekonomi Universitas Palangka Raya (FE UPR) dipercaya

untuk menyelenggarakan Seminar dan Rapat Tahunan (Semirata) Dekan Badan

Kerja Sama Wilayah Barat Bidang Ilmu Ekonomi dan The 16th

Malaysia

Indonesia International Conference On Economics, Management, And

Accounting di Bumi Pancasila, Bumi Tambun Bungai, Provinsi Kalimantan

Tengah.

Seminar dan Rapat Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah

Barat Bidang Ilmu Ekonomi dan The 16th

Malaysia Indonesia International

Conference On Economics, Management, And Accounting yang diikuti oleh

Dekan-dekan Fakultas Ekonomi dari berbagai Universitas di Indonesia Wilayah

Bagian Barat, akademisi, praktisi dan berbagai undangan khusus dari berbagai

institusi pemerintah maupun swasta. Pelaksanaan Kegiatan ini dilaksanakan pada

tanggal 16-18 Desember 2015.

Selain penguatan keorganisasian, penyelenggaraan Seminar dan Rapat

Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah Barat Bidang Ilmu

Ekonomi dan The 16th

Malaysia Indonesia International Conference On

Economics, Management, And Accounting juga akan membahas isu-isu terkini

dalam kaitan pembangunan ekonomi Indonesia dengan menghadirkan tokoh-

tokoh nasional dan internasional. Kegiatan ini direncanakan juga akan dihadiri

oleh Menteri Ristek dan Dikti Prof.H.Mohamad Nasir,Ph.D.

Kami berharap, kegiatan Seminar dan Rapat Tahunan (Semirata) Dekan

Badan Kerja Sama Wilayah Barat Bidang Ilmu Ekonomi dan The 16th

Malaysia


Accounting dapat berjalan dengan lancar dan dapat diikuti dengan baik oleh

seluruh peserta. Terima kasih kami ucapkan kepada pihak-pihak yang telah

membantu terselenggaranya kegiatan ini.

Palangka Raya, Desember 2015

Dekan FE UPR,

Dr. Gundik Gohong, MS



Sambutan Rektor Universitas Palangka Raya

Assalamu’alaikum Warahmatullahi Wabarakaatuh

Puji dan syukur kami panjatkan kepada Tuhan YME atas Rahmat dan

Karunia-Nya kita bisa datang dan Seminar dan Rapat Tahunan (Semirata) Dekan

Badan Kerja Sama Wilayah Barat Bidang Ilmu Ekonomi dan The 16th

Malaysia


Accounting di kota Palangka Raya. Segenap civitas akademika Universitas

Palangka Raya (UPR) mengucapkan selamat datang kepada seluruh peserta.

Seminar dan Rapat Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah

Barat Bidang Ilmu Ekonomi dan The 16th

Malaysia Indonesia International

Conference On Economics, Management, And Accounting sangat penting bagi

masing-masing anggota asosiasi karena di forum ini, kita berdiskusi dan bertukar

pikiran mengenai peningkatan mutu pendidikan di masing-masing universitas.

Membangun kerjasama yang lebih intensif baik dari dalam hal penyusunan

kurikulum, penguatan Prodi/Jurusan, meningkatkan nilai akreditasi Universitas,

kerjasama penulisan seperti Jurnal dan working paper serta kerjasama di bidang-

bidang yang lain. Selain pengayaan secara akademis, penyelenggaraan kegiatann

ini juga akan berdiskusi mengenai isu-isu ekonomi nasional terutama berkenaan

dengan penguatan industri di Indonesia dengan menghadirkan tokoh-tokoh

nasional dan internasional.

Terima Kasih kami ucapkan kepada seluruh anggota asosiasi telah

mempercayakan Universitas Palangka Raya sebagai tuan rumah penyelenggaraan

Seminar dan Rapat Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah Barat

Bidang Ilmu Ekonomi dan The 16th

Malaysia Indonesia International Conference

On Economics, Management, And Accounting dan kami berharap kegiatan ini

dapar berjalan lancar hingga selesainya kegiatan. Semoga para delegasi dan

undangan merasa senang dan nyaman selama mengikuti Kegiatan ini.

Terima kasih kami ucapkan kepada seluruh pihak-pihak yang telah membantu dan

mensukseskan kegiatan ini.

Palangka Raya, Desember 2015

Rektor UPR,

Prof. Dr. Ferdinand, MS



TABLE OF CONTENTS

Title/Authors Page

A Review of Performance Management using the Balanced Scorecard in

Public Sector Amanah Pasaribu, M. Gilang Dwi Andika, Reza Rachmanda, Dermawan

Wibisono ....................................................................................................... 8

A Study On Linkages Among Balanced Scorecard Perspectives: The Case

Of Indonesian Local Bank

Rillyan N R, Ganda Satria, Andi M Raihan R, Dermawan Wibisono ........... 9

Index Satisfaction Of Public Service Quality BPS In The Province Of

Central Kalimantan

Lyra Asaria, Helen Lusiana, Elmalia Tara, Gundik Gohong, Renhart Jemi,

Prima, Eldy Indra Purnawan .......................................................................... 10

Readiness Of Small Medium Enterprises In West Sumatera Faces

ASEAN Economic Community

Erni Masdupi, Rahmiati, and Firman ............................................................. 11

The Analysis of Determinants Tourist Demand Through Sustainable

Ecotourism Development in Central Kalimantan Province

Irawan and Marhot H. Siregar ........................................................................ 12

Effect of the Work Plan, Working Targets and Work behavior through

Work Ethic employee at University of Palangkaraya

Lilyansi Sarah Duling, Usup Riassy Christa, Roby Sambung ....................... 13

Proposed Performance Management System For The Construction Unit

In An Indonesian Electric Company

Evanny Anatassia Asfinal A, Frans Risky Julifer Purba B,

Denny Nugrahadi C, Dermawan Wibisono D................................................ 14

The Effect of Usefulness, Ease of Use, risk and Trust Toward Behavior

Intention in Using Internet Banking

Robino Indan, Haris Satria ............................................................................. 15

Analysis of Integrated Performance Measurement System in PT. X Yuki Gradiannisa, Ni Made Yunita S. , Martua F. Purba, Dermawan

Wibisono ........................................................................................................ 16

The Influence Of User Satisfaction On E-Learning Management

System Usage Rahmiati ......................................................................................................... 17



Determinant Factors Of Indonesian Manufacturing Listed Companies

Dividend Policy

Saiful And Gita Lidya .................................................................................... 24

The Role Of Intellectual Capital In The Implementation Of Corporate

Governance Hiras Pasaribu, Wisnu Yatimantoro, Swanto Sirait ...................................... 30

Factors Affecting Budgetray Slack On The Financial Firms In Bengkulu

City

Isma Coryanata............................................................................................... 39

Identifying The Influence Of Job Characteristics And Job Satisfaction

On Organizational Citizenship Behavior

Rini Sarianti; Rahmiati; Vidyarini Dwita ...................................................... 49

Corporate Governance Mechanism And Firm Performance Husaini Riska Puspita Sari ............................................................................. 54

Corporate Ownership, Corporate Characteristics And Tax

Aggresiveness In The Indonesian Manufacturing Company

Listyo Cahyo Purnomo & Payamta................................................................ 55

Determinant Factors Of Indonesian Manufacturing Listed Companies

Dividend Policy

Saiful, Gita Lidya ........................................................................................... 56

E-Commerce On The Actors Of Business Micro Small Medium In Order

To Improve Competitiveness Of SME Whyosi Septrizola, Se, Mm., Yunita Engriani, Se, Mm.,

Mike Triani, Se, Mm ...................................................................................... 57

Effect Of Leadership, Organizational Culture And Motivation Of Work

On The Performance Of Employees In The Department Of Energy And

Mineral Resources West Sumatra

Rino, Nur Aulia Rafika .................................................................................. 67

Finding Key Performance Indicators At Armament Industry In

Indonesia

Brian Lee, Rizki Lingga, Teja Pramesya Aransid.......................................... 84

Readiness Of Small Medium Enterprises In West Sumatera Faces Asean

Economic Community

Erni Masdupi, Rahmiati, and Firman ............................................................. 93

Going Global Strategy Of Leather Product Start-Up Company In

Indonesia (Case : Moosh Leather Indonesia)



Ita Purwita Sundari, ST .................................................................................. 106

Corporate Governance Mechanism And Firm Performance

Usaini, Saiful, Riska Puspita Sari .................................................................. 107

Islamic Corporate Social Responsibility Disclosure And Firm

Performance Of Shari’ah Compliant Companies

Noorain Omar, Roshima Said, Nurul Fatihah Ilias ........................................ 114

Kuznet Curve Analysis For The Environment And Economy Of

Indonesia

Shanty Oktavilia, Firmansyah, Fx Sugiyanto ................................................ 115

Participatory Budgeting, Government Internal Control Systems And

Implementation Of Government Accounting Standards To Achievement

Of Good Government Governance Principles

Nila Aprila, Se., M.Si., Ak., Ca, Fenny Marietza,Se.M.Ak,

Baihaqi,Se.M.Si.Ak.Ca and Tasyah Ririzkita Reansyah H ........................... 116

Relationship Between Entrepreneurial Orientation, Achievement

Orientation And Business Performance Among Smes In Malaysia:

A Pls Analysis

Syed Shah Alam, Md Daud Ismail, Mst. Nilufar Ahsan, Mohammad

Masukujjaman ................................................................................................ 136

Factor Affecting Young Adults’ Intention To Involve Social

Entrepreneurship In Malaysia

Md Daud Ismail, Syed Shah Alam ................................................................ 156

Fair Value Accounting And The Cost Of Equity Capital Of Asian

Banks

Ashwaq Dignah, Radziah Abdul Latiff, Zulkefly Abdul Karim, Aisyah Abdul

Rahman .......................................................................................................... 168

Finance And Accounting Shared Services And Outsourcing Firms In

Malaysia: Growth And Challenges

Aini Aman ...................................................................................................... 185

Student Mobility And Knowledge Transfer: A Case In A Renowned

Public University

Mohd Dzul Azzwan, Ameera Ellyana Azhar ................................................. 199

Unit Trust Performance: Stock Selection Versus Market Timing

Abilities

Ruzita Abdul-Rahim, Rafidah Othman .......................................................... 211

Influence Of Service Quality On Customers’ Perceived Value:

An Empirical Study

Azman Ismail, Ilyani Ranlan Rose, Nurul Afiqah Foboy .............................. 227



Kecekapan Dan Risiko Kecairan Instisusi Perbankan Di Malaysia

Muniroh Khalib, Aisyah Abdul-Rahman, Hawati Janor ................................ 239

Brain Gain Vs. Brain Drain: Rebalancing Human Capital Mobility

From The Macro And Micro Perspectives

Nor Liza Abdullah, Rosmah Mat Isa, Rasidah Arshad, Noradiva Hamzah,

Noor Azuan Hashim, Hazrul Izuan Shahiri, Liew Chei Siang ...................... 261

Mindfulness, Enterprise Systems Use And Work-Life Balance Yusasniza Mohd Yunus, Mohd Zaher Mohd Zain, Aini Aman ..................... 275

Export Strategy For Smes: Active Or Reactive Move?

Abu H Ayob ................................................................................................... 299

How Does Profit-Loss Sharing Affect The Soundness Of Bank During

Crises?

Mariani Abdul-Majid, Alireza Tamadonejad ................................................. 306

Persepsi Masyarakat Terhadap Pemilikan Mikroinsurans (Perception

Towards Microinsurance) Hendon Redzuan, Rubayah Yakob, Nurul Ain Abdul Hameed,

Hawati Janor .................................................................................................. 320

Impact Of Macroeconomic Policy Variables And Economic Freedom

On Malaysia GLC’s Stock Returns: An Analysis Of Augmented

Fama-French Three Factor Model

Zulkefly Abdul Karim, Mohd Azlan Shah Zaidi, Wan Noor Elani Binti

Wan Azizi ...................................................................................................... 338

Analisis Mengenai Hipotesis Keluk Alam Sekitar Kuznets di Negara

OIC

Mohd Adib Ismaila, Hainnur Aqma Rahimb ................................................. 351

Testing For Efficient Market Hypothesis Using Trading Rules For

Developing Market

Mehrdad, Hawati Janor, Hafizi Abdul Majid................................................. 366

Oil Fraction Of Pome For Commercial Use: Perceived By Industry

and End User

Retno Agustina Ekaputri, Budiyanto ............................................................. 384

Implications Of Social Entrepreneurship Training Business Model,

Based On Potential And Local Wisdom For Strengthening

The Economy In West Sumatera

Armida. S Dan Rahmat Richard .................................................................... 385

How Strategies Of A Business Start-Upmade Leather Can Compete



In A Creative Industries By Using Swot Method & Balanced Scorecard

Analysis

Ita Purwita Sundari, Darmawan Wibisono .................................................... 388

Participatory Budgeting, Government Internal Control Systems And

Implementation Of Government Accounting Standards To

Achievement Of Good Government Governance Principles

Nila Aprila, Se., M.Si., Ak., Ca, Fenny Marietza,Se.M.Ak, Madani

Hatta,Se.M.Si.Ak.Ca, Tasyah Ririzkita Reansyah Harahap .......................... 398

Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Penyaluran

Kredit Perbankan Di Indonesia

Robby Dharma, Lusiana, Rio Andika Putra................................................... 399

Strategy Map Formulation For Designing Strategic Plan In Indonesian

Transportation Organization

Fina Hafnika A, Okki Hamdani B, Roytama Januar Simbolon C, Dermawan

Wibisono D .................................................................................................... 401

The Impact of Manufacturing Industry Efficiency on the Indonesian

Economic and Welfare

Firmansyah, Wahyu Widodo ......................................................................... 407

The Intention Analysis of the Utilization and Use of Credit Analysis

Software : Unified Theory Of Acceptance And Use Of Technology

(UTAUT) Approach

MadaniHatta SE.M.Si.,Ak, Fenny Marietza,SE.,M.Ak, Nila Aprila,SE.,

M.Si.Ak.CA, Bayu Gumilang Saputra ........................................................... 408

True Nature of Supply Network Communication Structure: A Network

Analysis Comparative Study

Lokhman Hakim Osman ............................................................................... 409

Valuation Of Young Technology Company With Negative Earnings:

Study Case of Tesla Motors, Inc Pasthika Yoga Parmana, Subiakto Sukarno ................................................... 425

Analysis of Organizational Performance Measurement Zakat in

Jember

Nur Hisamuddin, Reza Alvionita ................................................................... 427



PARTICIPATORY BUDGETING, GOVERNMENT INTERNAL

CONTROL SYSTEMS AND IMPLEMENTATION OF GOVERNMENT

ACCOUNTING STANDARDS TO ACHIEVEMENT OF GOOD

GOVERNMENT GOVERNANCE PRINCIPLES

NILA APRILA, SE., M.SI., AK., CA, FENNY MARIETZA,SE.M.AK,

BAIHAQI,SE.M.SI.AK.CA AND TASYAH RIRIZKITA REANSYAH H

Accounting Department

University of Bengkulu

Jl. WR. Supratman Bengkulu

[email protected], [email protected]

ABSTRACT

The research aimed at providing empirical evidence that there was positive effect

of participatory budgeting, government internal control system and

implementation of government accounting standard on the achievement of good

government governance principles. The principles was included participation,

accountability and transparency.

The population of this research was the entire of Regional Working Units (SKPD)

in Government of Rejang Lebong Regency. This research was a census. The

respondents was Head of Department, Agency, Office, Unit and who had position

as Secretary, Head of Division, Head of Sub Division or Head of Section. The

data were collected by using questionnaire. Analysis of the data used was multiple

linear regression analysis with SPSS.

The result of the research showed that participatory budgeting, government

internal control system and implementation of government accounting standard

had positive effect on the achievement of good government governance

principles.

Keywords : good government governance principle, participatory budgeting,

government internal control system, government accounting standard

INTRODUCTION

Globalization today makes all economic sectors such as public organization and

private organization to remodel their work to be optimal. Optimalization will be

achieve when organization using good governance concept in their organization.

The concept not only apply in private organization but also in public organization,

they are called good government governance. Indonesian government uses a

decentralized system in delegating responsibility, which is gives full responsibility

to local governments to manage their region. Regional autonomy is expected to

create governance, transperacy and fair so that sustainability will be achive and

also can accomodate the aspiration of all citizens.

The implementation of regional autonomy is the embodiment of good government

governance, which have three important key underlying namely participation,

accountability and transparency ( Badan Perencanaan Pembangunan Nasional,

2013: Halim dan Kusufi). The application of the principle of participation in

Indonesia is done in local planning and budgeting process, where each region has

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the right to be able to optimize the development and use of existing resources in

its region such as community of people to participate 2 in local development

planning. Participation of citizens in development planning will help local

government to figure out what is the major need to be prioritized. The regulation

that set participation of local people is list in Undang-Undang Nomor 32 tahun

2004 about local government and Undang-Undang Nomor 25 tahun 2004 about

Nasional Development Planning System that explain about participation of local

people to meet good government governance principles.

The next important key to meet good government governance is accountability.

There is regulation to set this such as Government Regulation no 60, 2008 about

government internal control system. The regulation have a goal to control

government activity to maintain synergy between government objectives and

implementation. Good Government will be achieve when government disclose

their performance in the form of financial statements. Presentation and preparation

of financial statements has been stipulated in government regulation no. 71 year

2010 concerning government accounting standards. . This standard adopts the

accrual basis of accounting records and also the cash to the accrual , with the aim

of giving information that is more accurate , transparent and accountable . Such

information will be measuring the performance of government and the public can

directly monitor the government's performance is in line with the objectives when

planning. In addition to Government Regulation No. 71 Year 2010 , has issued

Minister Regulation No. 64 Year 2013, which set the Governmental Accounting

Standards Implementation of Accrual Based on Local Government .

The application of accrual accounting standard is important and mandatory

because the principles of cash basis is not relevant to create a government of good

governance. The key of development in the governance of public sector for over

15 years is strong encourangement by international institution such as the

organization for economic cooperation and development (OECD), the

international monetary fund (IMF) and the world bank to replace cash basis to

accrual basis ( Halim and Kusufi,2013:204). This situation have an affect

indonesian government accounting standards to apply accrual basis. The standard

is important to achieve better governance in Indonesia, but there are a lot of

challenges that will be faced during the implementation. The exitence of unethical

behaviors and actions that will lead to dysfunctional behavior such as corruption,

collusion and nepotism.

In Bengkulu, specially in rejang lebong government, there are findings of official

travel funds to swallow the state losses of Rp.4.5 billion that committed by 30

members of parliament rejang lebong. They uses the money to travel to west

sumatra and riau for official travel. But the fact says they never go to west

sumatra and riau, they make a false evidence and uses that money for they private

consumes. That corruption case has been reported to the court and reported the

corruption eradication commision (KPK) (Radar Nusantara, 2013)

Based on examination by BPK RI representative of Bengkulu, opinion of financial

statement of rejang lebong has not changed. The last few years between 2008 and

2013, they get fair with exception opinion. BPK RI says that the weakness of

rejang lebong government is internal control systems. And the problems is

completion of data collection of fixed assets at SKPD and reconciliation and

verification of asset has not been done. Another problem is the differences in



recording of assets in each of the asset manager between general section and

equipment and finance department (Pemdakab rejang lebong, 2014). 3

The phenomenon can be interpreted that government has not maximized in

extending their government. The role of society in the development process is

very important for achievi better governance because the society can moitor the

government‘s work from planning to reporting. The government could increase

accountability and transparenct of performence supported by internal control

systems that has been designed with government accounting standards.

Furthermore participatory in budgetary planning, optimlization in implementation

of government accounting standards in accordance with rules of government is

expected to create a governance in accordance with the principles of good

government governance.

RESEARCH QUESTIONS

Based on the introduction, the problemsof the research are as follows:

1. Is participatory budgeting has a positive influence on the principles of good

government governance?

2. Is government internal control systems has a positive influence on the acieving

of principles of good government governance?

3. Is implementation of government accounting standard has a positive influence

on the achieving of principles of good government governance?

RESEARCH OBJECTIVES

From this research, the research goal are:

1. To provide empirical evidence that the Participatory Budgeting positive

influence on the Achievement of Principles of Good Government Governance.

2. To provide empirical evidence that the Government Internal Control System

Achieving a positive influence on the Principles of Good Government

Governance.

3. To provide empirical evidence that the implementation of Government

Accounting Standards Achievement positive influence on the Principles of Good

Government Governance.

LITERATURE REVIEW

1. Participatory Budgeting At this time, the local government budgeting in Indonesia known mechanisms of

participatory budgeting. Budgeting is a process or method for preparing a budget

(Mardiasmo, 2002: 61). While understanding the participatory specified in

Government Regulation No. 8 of 2008 on Stages, Procedures Preparation, Control

and Evaluation of the Implementation Plan for Regional Development is the right

of people to be involved in every stage of the process of regional development

planning and are inclusive of vulnerable groups marginalized, through a special

line of communication to accommodate the aspirations of communities who do

not have access to policy-making.4

The concept itself is different participatory budgeting with participatory budgeting

in the business enterprise. Budgeting in government are not entirely dependent on



the employee. In government organizations, employees or bureaucrats assume

accountability double (dual accountability), which is responsible to the head of the

organization or the head of the region and also to the community or public

(Abdullah, 2008).

2. Government Internal Control Systems According to Arens et al. (2012: 316) internal control is a system consisting of

policies and procedures designed to obtain reasonable assurance management that

the company achieve its goals and objectives. While understanding the internal

controls in quotation International Auditing Standard 315 paragraph 4c (in

Tuanakotta, 2013: 350) is a process designed, implemented and maintained by

TCWG (Those Charge With Governance), the management and other employees

to provide assurance that adequate on the achievement of the entity regarding the

reliability of financial reporting, effective and efficient operations and compliance

with legal and statutory provisions.

In Government Regulation No. 60 of 2008 that the government's system of

internal control consists of five elements, namely the control environment, risk

assessment, control activities, information and communication and monitoring of

internal control. According to Arens et al. and the International Auditing Standard

315 (in Tuanakotta, 2013: 355) also consists of five elements together to achieve

effective internal control is Control Environment, Risk Assessment, Information

and Communication Systems, Control Activities and Monitoring.

3. Implementation of Government Accounting Standards \

Law Number 17 Year 2003 on State Finance of Article 32 mandates that the form

and content of the report accountability of APBN / APBD prepared and presented

in accordance with Government Accounting Standards. The Government

Accounting Standards drawn up by the Government Accounting Standards

Committee that is independent and is set by government regulation after having

first received the judgment of the BPK.

While the Government Accounting Standards (SAP) is the accounting principles

applied in preparing and presenting the financial statements of the government.

SAP Based Accrual as described in Government Regulation No. 71 Year 2010 is

the SAP recognizes revenues, expenses, assets, debt and equity in the financial

reporting of accrual, as well as recognizing revenue, expenditure and financing in

the reporting of budget implementation on the basis set out in the Budget /

Budgets. While SAP Accrual Based Into Cash is SAP recognizes revenue,

expenditure and cash-based financing and recognizes the assets, debt and equity

fund accrual basis.

4. Achievement of Principles of Good Government Governance Definition of good governance itself is often interpreted as good governance.

Institute of Public Administration and Agency for Financial Supervision and

Development in Module Accountability and Good Governance (2000: 6) explains

that good governance has two orientations, the first orientation of the ideal state

which is directed to the achievement of national goals and second orientations

functioning government ideally are effective and efficient in its efforts to achieve

national goals. While Word Bank mensinonimkan good 5 governance in the



implementation of development management of solid and responsible in line with

the democratic and efficient market, the avoidance of any allocation of investment

funds that measure, the prevention of corruption both political and administrative,

run budgetary discipline as well as the legal and political frameworks for the

growth activity of entrepreneurship , UNDP itself gives the sense of good

governance as synergistic and constructive relationship between government, the

private sector and the public.

5. Participatory budgeting and Achievement Principles of Good Government

Governance As a form of creating good governance (good government governance), the

government must apply the principles which form the basis for building a fair and

clean government. In accordance with the principle of autonomous applied by the

government, give full rights to each area to build each area according to the needs

in each region. Such policies provide a space for the public to be directly involved

in the development process by participating in budget planning.

Encourage and provide space for the public to be directly involved in the budget

planning process, which is in line with the principle of participation in

governance, good government (Local Government Support Program, 2009: 7).

This community involvement can indirectly create transparency in the scope of

government and increase the accountability of government work that has been

undertaking the community to carry out the work program in accordance with the

plans that have been prioritized with the communities. Thus participation in

accordance with the principles of participatory budgeting, transparency and

accountability to create good governance (good government governance).

H1: Participatory Budgeting positive influence on the Achievement of Principles

of Good Government Governance.

6. Internal Control System and the Government of Achievement Principles of

Good Government Governance To use the budget to run the program in accordance with the aspirations of the

people, the necessary internal control systems in government work environment.

This system aims to achieve effective financial management, efficient,

transparent, and accountable asserted in Government Regulation No. 60 of 2008.

Thus the purpose of applying this system in accordance with the principles of

good government governance that promotes accountability and transparency in

government performance. Due to the implementation of the activities of

government, sometimes not in line with the goals and objectives to be achieved.

Therefore the need for internal systems that can align the goals and processes.

Direct accountability and transparency of government performance will improve

with the control system in the working environment. Because the government as

the run will execute its mandate according to the plan with the community. In

other words, this system can strengthen the performance and accountability of

government to the public, and strengthen public confidence in the government.

H2: Government Internal Control System Achieving a positive influence on the

Principles of Good Government Governance 6.



7. Implementation of Government Accounting Standards and Achievement

Principles of Good Government Governance Creating a government in accordance with the principles of good governance

necessary continuity between planning, execution and reporting that upholds the

public interest, not the interests of the government, as charged in carrying out

governmental functions. Community participation in planning and budgeting

processes, not merely limited to that. The community wants transparency and

accountability from the government on how the implementation of the initial

planning and how the use of financial resources from the budget allocation has

been established to carry out development programs. It must be drawn up

government in the form of financial statements.

Government Accounting Standards form the basis of reporting entities in

preparing the financial statements, as well as being the basis for the users of

financial statements to understand the information presented in the financial

statements. Thus each reporting entity is obliged to report the activity efforts that

have been made and the results achieved in the implementation of a systematic

and structured in a reporting period.

Thus the implementation of the standards used in synergy with the principles of

good government governance. It can be said that the preparation of financial

statements in accordance with applicable standards can achieve good governance.

H3: Implementation of the Government Accounting Standards Achievement

positive influence on the Principles of Good Government Governance

8. Framework

Based on the hypothesis that has been developed, the relationship between

Participatory Budgeting, Government Internal Control System and

Implementation of the Government Accounting Standards Achievement

Principles of Good Government Governance can be described as a framework in

this study.

Participatory Budgeting

H1+ +=++=+

H2+ Achievement of Principles of

Good Government Governance

Government internal Control System

H3+ Implementation of Government accounting Standards

Picture 1 Framework 7



METHODOLOGY

1. Population and Sample The population in this study is the work units (SKPD) in the Government of

Rejang Lebong, as the unit of analysis of the organization to be studied. In this

study the entire population to be studied or referred by the census (census) is the

entire SKPD be studied consisting of 40 (forty) on education by Circular No.

180/08 / P8 on the Application of Rejang Lebong Regional Regulation Number 3

Year 2014 concerning Third Amendment Rejang Lebong Regional Regulation

No. 3 of 2008 on the Organization and regional work Rejang Lebong.

The respondents in this study are government officials with the position as Head

of Department, Agency, Office, Unit, and who served as Secretary, Head of

Division, Head of Sub Division or Section Chief, for his part in planning the

budget and are thought to have an understanding of the situation and conditions

that is in the scope of work on education. In order to represent all sectors in

Rejang Lebong, respondents drawn at each SKPD is 5 (five) respondents.

2. Variables Operational Definition and Measurement a. Achivement of Principles of Good Government Governance

Principles of Good Government Governance is the principle underlying the

achievement of good governance in the work environment of government, namely

participation, accountability and transparency (National Development Planning

Agency, 2013; Halim and Kusufi, 2013). Indicators in measuring the principles of

participation, accountability and transparency that was developed by the National

Development Planning Agency (2007). Variables measured using a questionnaire

consisting of 7 (seven) the questions using a Likert scale with five points

assessment: (1) strongly disagree, (2) disagree, (3) do not argue, (4) agrees and (5)

very agree.

b. Participatory Budgeting

Participatory budgeting is the budget planning process with the cooperation

between local governments and communities, which will be viewed from the

perspective of the government. This variable was measured using a questionnaire,

which explains the success of such instruments participatory budgeting covers a

lot of community involvement, effectiveness budgeting channels, or solutions

targeting performance and accuracy of resource allocation in the budget planning

process. The questionnaire used from research conducted by Hidayat (2011) and

adapted to this study. The instrument consists of 6 (six) the questions using a five-

point Likert scale with ratings: (1) strongly disagree, (2) disagree, (3) do not

argue, (4) agrees and (5) strongly agree.

c. Government Internal Control System

Government Internal Control System is designed and implemented policies in the

government's internal environment that can align between the objectives and

implementation of financial management so as 8 achieve effective, efficient,

transparent and accountable. The indicators used in this research is the

Government Regulation No. 60 Year 2008 regarding Government Internal Control

System. This variable was measured using a questionnaire, in which the

instrument describes the application of the elements of the internal control system

includes the control environment, risk assessment, control activities, information



and communication, and monitoring of internal control. This instrument consists

of 26 (twenty-six) the questions using a Likert scale with five points assessment:

(1) strongly disagree, (2) disagree, (3) do not argue, (4) agrees and (5) strongly

agree to.

d. Implementation of Government Accounting Standards

Government Accounting Standards is a guideline that is applied in preparing the

financial statements and penyajikan in government. The indicators used in this

research is the Government Regulation No. 71 Year 2010 concerning Government

Accounting Standards. This variable was measured using a questionnaire, which

describes the implementation of such instruments on Governmental Accounting

Standards that covers fullest purposes of the application of 12 (twelve)

Government Accounting Standards. The questionnaire used from research

conducted by Nurhayati (2012) and adapted to this study. The instrument consists

of twelve (12) the questions using a five-point Likert scale with ratings: (1)

strongly disagree, (2) disagree, (3) do not argue, (4) agrees and (5) strongly agree.

3. Data Collection Method The data used in this study are primary data. Primary data collection using direct

surveys and the instruments used are questionnaires. Questionnaires will be

distributed directly to the respondents that government officials at the regional

work units (SKPD) in the Government of Rejang Lebong as locations in this

study. Completed questionnaires taken as soon as possible in accordance with the

agreement. After the questionnaires collected, the data that has been obtained is

ready to be processed.

4.Data Analysis Method

a. Descriptive Statistics

Descriptive statistic is a method of organizing, summarizing and presenting the

data in a way that is informative (Lind et al., 2007: 6). Size used in the description

of the other frequencies, central tendency (mean, median and mode), dispersion

(standard deviation and variance) and the correlation coefficient between the

study variables (Indriantoro and Supomo, 2002: 170).

b. Test of Quality Data

Validity test

Validity test used to measure whether a valid or invalid questionnaires (Ghozali,

2013). The technique used to test the validity is to use Pearson Correlation

coefficient. Data is said to be valid if the correlation 9



between the scores of each of the questions with a total score of each constructs or

variables are significant at the 0.05 level, the question is said to be valid (Ghozali,

2013).

Reliability test

Measurement reliability is evidenced by the consistency or stability test that

shows how well items that measure a unified concept into a set (sekaran 2006:

177) .. Indicators for reliability test is when the value of Cronbach Alpha> 0.70

indicates instrument used reliable (Ghozali, 2013).

c.Classical Assumption Test

Normality Test

Normality test aims to test whether the regression model, or residual confounding

variables have a normal distribution, a good regression model is to have a data

distribution normal or near normal (Ghozali, 2013). To test whether the data were

normally distributed or not, can be done using statistical analysis, namely the

Kolmogorov-Smirnov test criteria Test with α = 0.05. If the sign ≥ α means the

data samples taken normally distributed, otherwise if the sign ≤ α means the data

samples taken were not normally distributed (Ghozali, 2013).

Multicollinearity Test

Multicollinearity test aims to test whether among the independent variables have a

great relationship or not. To detect the presence or absence multicoloniarity in the

regression model is to see the value of tolerance and the opponent Variance

Inflation Factor (VIF). Typical values are used to indicate the presence

multicoloniarity is the tolerance value <0.10 or equal to the value of VIF> 10,

whereas if the value of tolerance> 0.10 and VIF <10 then there will be no

multicollinearity between the independent variables (Ghozali, 2013).

Heteroskidastity Test

Heteroscedasticity test aims to test whether the regression model occurred

inequality residual variance from one observation to another observation, a good

regression model is not the case heteroskedastisitas (Ghozali, 2013). The method

used to detect heteroscedasticity is Glejser Test. This test compares the

significance of this test if the result is sign> 0.05 (5%), it can be concluded there

is no heteroscedasticity in the regression model (Ghozali, 2013).

c. Hypothesis Test

In this research hypothesis testing is done by using multiple regression analysis

begins with a look at the coefficient of determination (R2), look at the feasibility

of the model and then to test the hypothesis. The regression model in this study

are: 10



GGG = α + ß PP + ß SPIP + ß SAP + e

Dimana :

GGG = Achivement of Principles of Good Government Governance

α = constant

ß1 = regression variable coefficient particapatory budgeting

ß2 = regression variable coefficient government internal control system

ß3 = regression variable coefficient implementation of government accounting

standard

PP = Participatory budgeting

SPIP = Government internal control system

SAP = Implementation of government accounting standard

e = error

1. Coefficient of Determination

The coefficient of determination aims to find out how large a percentage

contribution of the independent variable on the dependent variable can be seen

from the magnitude of the coefficient of determination (R2). More and R2 close to

0, the smaller the ability of all independent variables in explaining changes in the

value of the dependent variable, the R2 close to 1, the greater the influence of all

independent variables on the dependent variable (Ghozali, 2013).

2. Feasibility Model

To find out whether the model used in the regression has been appropriate or

feasible (goodness of fit model) to see significant value of F statistic.

3.Hypothesis testing

Hypothesis test will show how far the influence of the independent variables

individually in explaining the variation of the dependent, the determination to find

out the hypothesis is accepted or rejected by looking at the value of the probability

or significant value t (Ghozali, 2013). In this study by using a significant level (α)

of 5% (0.05), the conclusion of the third test the hypothesis H1, H2 and H3 are

based on:

1. If the significant value t <0.05, the H1, H2 and H3 accepted. It can be

concluded that Participatory Budgeting, Government Internal Control System and

Implementation of the Government Accounting Standards have a positive


2. If the significant value of t> 0.05, the H1, H2 and H3 rejected. It can be

concluded that Participatory Budgeting, Government Internal Control System and

Implementation of the Government Accounting Standards have a negative effect

on the Achievement of Principles of Good Government Governance. 11



EMPIRICAL RESULT

1. Descriptive Statistics From the results of descriptive statistical analysis can know all the variables have

a value of the actual average is greater than the average value theoretically

showed that respondents gave a good rating for all variables in the study of

Participatory Budgeting, Government Internal Control System, implementation of

Government Accounting Standards and Achievement Principles of Good

Government Governance.

2. Quality Test Data Validity Test

Based on the results, all items variable question Participatory Budgeting,

Government Internal Control System, implementation of Government Accounting

Standards and Achievement Principles of Good Government Governance is at a

significant level of 0.01 is worth 0,000. Thus the significant results that are less

than 0.05 can be stated that all the instruments of the variables used in this study

is valid.

Reliability Test

From the test results, the value of Cronbach's Alpha for the instrument items

variable question Participatory Budgeting provide value 0,782, to the instrument

variable Government Internal Control System gives the value 0.931, the

instrument variable implementation of Government Accounting Standards provide

value 0,806 and instrument variables Achievement Principles of Good

Government Governance value 0.817. From the results of Cronbach's Alpha value

is greater than 0.7 it can be concluded that all of the items in question this study

show consistency or reliability. Thus the instruments used in this study revealed

reliable.

3. Classic assumption test

Normality Test

The results show demonstrate the value Asymp. Sig. (2-tailed) of 0.077 for the

variable Participatory Budgeting, amounting to 0.121 to the variable Government

Internal Control System, amounting to 0.255 to the variable implementation of

Government Accounting Standards and amounted to 0.078 for the variable

Achievement Principles of Good Government Governance. That is the

significance of each variable is greater than 0.05. Thus it can be stated that the

regression model in this study had normal distributed residuals.

Multicollinearity Test

The results show note the value of tolerance to variable Participatory Budgeting is

0.731 with a degree of VIF at 1,368 while the variable Internal Control System of

the Government of the value of tolerance of 0.764 with a degree of VIF at 1.309

and variable implementation of Government Accounting Standards have a value

tolerance of 0.687 with a degree of VIF for 1,456. These results indicate all

independent variables have a 12 tolerance value greater than 0.10 and less than the

VIF level of 10. It can be concluded that the regression model used in this study

there was no trouble multikolinearitas, meaning between the independent

variables do not have a relationship or not bound.

Heteroskedasticity Test



Based on test results, obtained significance value of 0.580 for the variable

Participatory Budgeting, amounting to 0.790 to the variable Government Internal

Control System and of 0.375 for the variable implementation of Government

Accounting Standards. From the results of this testing are known significance

value greater than 0.05. It can be concluded that the regression model used in this

study does not happen heteroskedastisitas, meaning that a residual variance of the

observations to other observations are fixed or called homoscedasticity.

4. Hypothesis Testing From the test results of multiple linear regression, gives the value of variable

coefficients Participatory Budgeting at 0.220, Government Internal Control

System at 0,365 and the implementation of Government Accounting Standards

amounted to 0.388 indicates that any increase each variable the unit will result in

an increase in the variable Achievement Principles of Good Government

Governance of the coefficient value of each of these variables. This shows a direct

correlation between the variables Participatory Budgeting, Government Internal

Control System and Implementation of the Government Accounting Standards

Achievement variable Principles of Good Government Governance. So the higher

implementation of Participatory Budgeting, Government Internal Control System

and Implementation of the Government Accounting Standards, the higher the

level of Achievement Principles of Good Government Governance.

Based on the test results of the regression equation known statistical F value of

49.187 with a significance of 0.000 less than 0.05. It can be concluded that the

regression equation as feasible or compliance (goodness of fit model). The test

results for the regression equation in this study also gives the coefficient of

determination (R2) of 0.603. This value indicates that the variable ability

Participatory Budgeting, Government Internal Control System and

Implementation of the Government Accounting Standards explain the variable

Achievement Principles of Good Government Governance of 60.3% while the rest

influenced by other factors outside the model used.

1.First Hypothesis Testing (H1)

Based on the results of hypothesis testing significant value t is 0.004 less than

0.05. It can be concluded first hypothesis in this study received. This suggests that

the Participatory Budgeting positive influence on the Achievement of Principles

of Good Government Governance.

2.Second Hypothesis Testing (H2)

Based on the results of testing hypotheses statistically significant value is 0,000 t

less than 0.05. It can conclude the second hypothesis in this study received. This

hypothesis results indicate that the Government Internal Control System

Achieving positive influence on Principles of Good Government Governance. 13



3.Third Hypothesis Testing (H3)

Based on the results of testing hypotheses statistically significant value is 0,000 t

less than 0.05. It can be concluded that the third hypothesis in this study received.

These results demonstrate the Government Accounting Standards Implementation

positive influence on the Achievement of Principles of Good Government

Governance

5. Result a. Influence of the Participatory Budgeting Principles of Good Government

Governance on Achievement of Good Goverment Governance Principles.

Based on the results of the first hypothesis testing , the results proved that

participatory budgeting has a positive influence on the achievement of the

principles of good government governance. This shows that by implementing

participatory budgeting in local governments can achieve the principles of good

government governance. The better participation in budget planning the better the

governance for implementing the principles in realizing good governance.

Conversely the lower the participation in the implementation of the budget

planning also lower the government in achieving good governance because it has

not applied the principles underlying. These results are consistent with previous

studies conducted by Karmila (2009) and Hidayat (2011) that the application of

participatory budget planning in accordance with the principles of good

government governance.

The results of research conducted in accordance with the purpose of implementing

government budget planning berpartisipatif namely to embody the principles of

good government governance (Bappeda Rejang Lebong, 2014). Applying

participatory budgeting can improve and encourage cooperation between local

governments and communities to be directly involved in development planning in

their respective areas. Other benefits of participatory budgeting according to the

Local Government Support Program (2009: 7) is to increase transparency and

accountability because the public can receive information on budget planning, so

as to prevent financial fraud area. This will further tighten the control mechanisms

that can be implemented immediately, starting from planning, without having to

wait for an error or misappropriation occurred.

Research conducted at the Government Rejang Lebong, has implemented

participation in budget planning by involving the public in a forum Development

Planning Meeting (Musrenbang) and has effectively implement participatory

budgeting with good cooperation between local governments and communities. It

is hoped local governments can further enhance development planning by

promoting public awareness to jointly build local governance in order to create

better. It can form a development that is oriented towards output and outcome in

accordance with the interests and needs of the public.

In addition it is expected to further improve the effectiveness of participatory

budget planning, because the budget planning mechanism that refers to

Government Regulation No. 58 of 2005 on Regional Financial Management that

explains the mechanism proposed budget planning from the start until a budget

was passed. According to Hidayat (2011) the potential for conflict of interest is

immense. Resulting in up to ratification of the budget is very likely to change the

value of the budget that had been planned in advance. On 14 that basis it can be



said that the budget planning process refers to a system in which the bottom-up

mechanism can be less bermanfaaat and inefficient. Therefore, the effectiveness

of budget planning is very important.

From the results of research conducted in Rejang Lebong Government has

implemented control systems in conducting government activity, but there are still

some who have not been optimal control system implemented in several

government agencies. As in the control environment in terms of the preparation

and implementation of sound policies on human resource development is still not

optimal performed. For the risk assessment carried out activities not optimal risk

identification and risk analysis to determine the impact of such risks. Furthermore,

control activities such as authorization for transactions or events that are

important and restrictions on access to resources and records have not been

optimally implemented. For information and communication is optimal in

implementing systems for the control and monitoring have not been optimal in

conducting a separate evaluation, Review and test the effectiveness of the internal

control system that has been designed.

Some weaknesses of the internal control system, providing input to government

agencies in Rejang Lebong in order to further improve the application of control

systems that have been set up and repair systems are not optimal in practice.

Based on the results of research conducted should optimize policies to improve

the quality of employees, carrying out the identification and analysis of risks to

achieve more effective performance, implement authorization for every

transaction by applying and communicating the provisions of the authorization to

all employees, impose restrictions on access to resources and recording by

providing access only to authorized employees, and also carry out a separate

evaluation of the effectiveness of the control system by the internal control

official government or external party government. Thus the government agencies

are expected to improve the implementation of internal control system to make

governance better

b. Influence of Implementation of the Government Accounting Standards on

Achievement of Good Government Governance Principles Based on the results of testing the third hypothesis has been proved that the

implementation of government accounting standards have a positive effect on the

achievement of the principles of good government governance. With the

implementation of government accounting standards could improve the

achievement of the principles of good government governance. The better the

application of accounting standards rule the better the governance for

implementing the principles in realizing good governance. Conversely the poor

application of accounting standards, the government is getting worse also the

government in achieving good governance because it has not been applying the

principles of good government governance. These results are consistent with

previous studies conducted by Nugroho (2012) and Sari (2013) that the positive

influence the implementation of government accounting standards towards the

achievement of the principles of good government governance.

Research has been done in Rejang Lebong Government, has implemented

accounting standards with good governance. It is expected the Local Government

pay more attention to the application of accounting 15



standards applicable rule, in order to improve the quality of financial reporting as

a form of accountability in creating governance better.

Results of this study was consistent with the purpose and role of government in

shaping the rules of the applicable standards for financial reporting that has been

stipulated in Government Regulation No. 71 Year 2010 concerning Government

Accounting Standards. As for the role financial reporting is a form of

accountability that is accountable for the management of resources as well as

policy implementation is entrusted to entities reporting in achieving the goals set

periodically. In addition, as a form of transparency that provide financial

information that is open and honest to the public based on the consideration that

the public has a right to find out openly and comprehensively on government

accountability in the management of the resources entrusted to him and his

obedience to the laws and regulations.

This shows that the implementation of government accounting standards in

accordance with the principles of good government governance. Thus the regional

government to realize good governance in the area of financial management,

applied to prepare financial statements follow the standards. It deals with Law

Number 17 Year 2003 on State Finance of Article 32 which mandates that the

form and content of the report accountability of APBN / APBD prepared and

presented in accordance with Government Accounting Standards applicable.

CONCLUSION

a. Conclusion Based on the research results can be concluded as follows:

1. Participatory Budgeting has a positive influence on the Achievement of

Principles of Good Government Governance. Where the better implementation of

participatory budgeting, the achievement of the principles of good government

governance will be increasingly realized.

2. Internal Control System The government has a positive influence on the

Achievement of Principles of Good Government Governance. Where further

enhanced internal control system of government, it also increases the achievement

of the principles of good government governance.

3. Implementation of the Government Accounting Standards have a positive


Where the better implementation of government accounting standards, the

principles of good government governance will be achieved.

b. Implications Research This study will be very useful if the results can be used as consideration for the

increase or improvement. The implications of this research are as follows:

1. For local government, the results of this study can be used as an evaluation for

government agencies in this regard is the work units (SKPD) in order to further

improve the performance starting from planning, implementation to reporting as a

form of Local Government is undertaking the parties and the trust of the public.

By increasing the budget planning more berpartisipatif, improve control systems

in the scope of the government's internal and also improve the quality of financial

reporting by implementing government accounting standards in force, so as to



achieve the performance of a more accountable, transparent and participatory in

accordance with the principles in achieving governance good governance (good

government governance).

2. For the Community, the expected results of this research can raise public

awareness in order to engage in the process of regional development, as a way of

governance in realizing better.

3. For Academics, with regard to the development of government accounting

accounting particular, this research has proved that the Participatory Budgeting,

Government Internal Control System and Implementation of Government

Accounting Standards have a positive influence on the Achievement of Principles

of Good Government Governance. So the results of this study are expected to

encourage and enrich research in the field of public sector accounting and can be a

reference for further research.

c.Limitation Research Research conducted has limitations in the study, as follows:

1. Some work units (SKPD) in this study was not sampled due to not getting

permission research, so the results are not complete for all regional work units.

Further research is expected to expand objects in all working units (SKPD) as the

unit of analysis of the organization to be studied.

2. This study has not revealed all the variables that can affect the achievement of

the principles of good government governance. To follow up on this study, it can

add another variable that can enhance the achievement of the principles of good

government governance. Furthermore, it can take the principles contained in the

United Nations Development Program (UNDP) as the principle of responsiveness

(responsiveness), efficiency and effectiveness (efficiency and effectiviness) can

add the use of information technology in achieving the government's performance

is able to answer the changing demands effectively. This is in accordance with

Government Regulation No. 56 Year 2005 concerning Regional Financial

Information System that in order to follow up the implementation of the

development process in line with the principles of good governance (good

governance), the Local Government shall develop and exploit advances in

information technology to improve the ability to manage local finance and

distribute financial information to the public services area.



Appendix

Table1

Descriptive

Statistic

Variable

N Teoritic Actual Deviance

Standard

Min Maks Mean Min Maks Mean

Participatory

Budgeting 101 6 30 18 21 30 25,62 2,513

Government

Internal

Control

System

101 26 13

0 78 72 130

110,2

5 10,350

Implementati

on of

Government

Accounting

Standard

101 12 60 36 38 60 49,63 3,797

Implementati

on of Good

Government

Governance

principles

101 7 35 21 18 35 29,77 3,124

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