Fiscal Health in Local Government Based on Soft System

Abstract

The purpose of this paper is to identify problems and construct a conceptual model related to the local fiscal health condition. The local fiscal health condition is highly dependent on many factors, indicating that local finance is a complex, systemic and unstructured process. The main emphasis in this research is that the researchers attempt to explore the problem situation with the interpretive and naturalistic approach toward the local fiscal health condition and to study, understand, and interpret the meaning of phenomenon. This study uses a soft system methodology (SSM) that is a systemic approach to describe unstructured issues with a structured approach. The successful conceptual model constructed in this research is the survival mechanism of revenues and expenditures model. The results of this study indicate that the main problem of fiscal health condition is from both revenues and expenditures. Revenues problem is indicated by the low local fiscal independence, while expenditures problem is by the high indirect personnel expenditures. The location taken as the unit of analysis was Bondowoso Regency, East Java, Indonesia with the consideration that Bondowoso Regency is one of the four underdeveloped regencies in East Java Province.

Kualitas Laporan Keuangan Di Indonesia: Transparansi Informasi Keuangan Dan Karakateristik Pemerintah Daerah

“…Dengan demikian, pemerintah daerah harus menjaga kesehatan keuangan agar krisis keuangan tidak terjadi di masa depan. Pengelolaan keuangan pemeirntah daerah yang baik mendorong pemerintah daerah tersebut tetap menjaga kesehatan keuangannya (Suryawati et al, 2018). Dengan demikian, pemerintah daerah mampu untuk mengelola sumber daya keuangannya dengan baik (Suryawati et al, 2018).…”

“…Pengelolaan keuangan pemeirntah daerah yang baik mendorong pemerintah daerah tersebut tetap menjaga kesehatan keuangannya (Suryawati et al, 2018). Dengan demikian, pemerintah daerah mampu untuk mengelola sumber daya keuangannya dengan baik (Suryawati et al, 2018). Kemampuan pemerintah daerah dalam mengelola sumber daya keuangan dapat menjadi indikator bahwa pemerintah daerah memiliki kualitas laporan keuangan yang baik.…”

Innovation of Dokter Kependudukan Online (dr. KePO) in Improving Local Governance System in Gresik District, East Java Province

“…The social work profession has utilized technology in such a way that the field has undergone many changes in the education and training of social workers as well as the ways in which services can be provided to clients. Meanwhile, Suryaweti et al [5] identified problems and built a conceptual model related to local fiscal health conditions in a local government in Bondowoso district, East Java Province. The state of the fiscal health of the region is highly dependent on many factors, indicating that regional finance is a complex, systemic and unstructured process.…”