This study aims to empirically examine whether the monitoring activities on local government implementation really matter for local government performance accountability. Based on a sample of decentralized Indonesia during 2010-2019, we test this by measuring monitoring activities of local government at district and city levels. Using panel data set of 514 local governments, our results show that the monitoring activities, conducted by external audit and the public, positively affect local government performance accountability. In contrast, legislative monitoring negatively affects performance accountability. These findings suggest that the external audit plays a fundamental role in monitoring activities at the local governments. In addition, direct public monitoring can enhance performance accountability through intensifying human development and a greater democracy. As for legislators, the composition between government coalition and opposition should also be suitable for the effectiveness of monitoring.

Understanding to fill the tax return, annual report tax return individual is still lacking, many taxpayers did not understand how to fill out an annual tax return, especially the tax year 2014. The objective was to investigate the influence of socialization Tax, Tax Penalties and Tax e-filing of the tax return reporting annual individual taxpayer. Sampling was done by purposive sampling method and selection of non-random manner convenience. The primary data collection method used is survey method using a questionnaire. Data were analyzed using multiple linear analysis, descriptive analysis and to test hypotheses.

The Sembako program is one of the social protection programs launched by the Government of Indonesia to overcome poverty by providing food assistance. The sembako program is also expected to increase financial inclusion by using the prosperous family card as an electronic money and savings feature. This study uses a proper governance perspective with the research location in Banyumas Regency, Central Java Province, Indonesia. The results showed that the implementation of the Sembako program went well. However, the recipients complain that  the types, quantities, and goods received are different from the instructed provisions, so they are not in accordance with the principles of proper governance. The sembako program contributes little to increasing financial inclusion because the KKS Card can only be used to take assistance from the sembako program and cannot access other banking services. It was found that the KKS Card was not held by the recipient of the basic food program, and the recipient did not memorize the KKS Card Pin. This study recommends that all shops and stalls carry out the distribution of the sembako program without being limited to certain stalls. The sembako program is not packaged so that beneficiaries are free to take basic food assistance according to the needs of their families.

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Pemerintah daerah mempunyai peran strategis dalam peningkatan kesejahteraan warganya. Kajian kualitatif di Kota Payakumbuh dengan teknik pengumpulan data wawancara dan diskusi dengan pihak-pihak terkait penyelenggaraan Unit Pelayanan Terpadu Kesejahteraan Anak Nagari (UPT-KAN), serta memanfaatkan dokumen yang relevan, membuktikan peran penting UPT-KAN dalam penanggulangan kemiskinan bagi kelompok rentan/keluarga miskin melalui pelayanan bidang pendidikan dan kesehatan. Meskipun masih menggunakan data PPLS tahun 2011, namun dilakukan verifikasi terlebih dahulu. Dalam bidang pendidikan dan kesehatan, telah dilakukan layanan bagi 438 keluarga miskin dalam kurun waktu Mei sampai dengan Novenber 2015 dengan menjalin kemitraan dengan Lembaga Kesejahteraan Sosial Mitra Kenanga. Bantuan perbaikan rumah tidak layak huni dan santunan bagi lanjut usia terlantar juga telah dilakukan melalui kemitraan dengan BRI, Baznas, dan Lazismu. Upaya-upapa tersebut perlu terus dikembangkan dengan meningkatkan status kelembagaan, sumberdaya manusia, sarana prasarana, dan penganggaran. Kata kunci: unit pelayanan terpadu kesejahteraan anak nagari; penanggulangan kemiskinan.