Main Article Content
Abstract
This study aims to determine the effect of regulations, commitments, and characteristics, supporting devices on regional financial management at the Education, Youth, and Sports Office of Polewali Mandar Regency. Data was collected through documentation, observation, and questionnaires. The sample of teachers is 38 respondents. Data processing consists of description analysis, correlation analysis, and regression analysis. The results of this study are (1) based on the results of testing using the coefficients test (T-test), the coefficient value between regulatory variables and commitment to regional financial management is 0.007 <0.05. These results indicate that there is a positive and significant relationship between regulation and commitment variables with local financial management at a significance of 0.05 or 5%; (2) based on the test results using the coefficients test (T-test), the coefficient value between the characteristic variables and the supporting tools for regional financial management is 0.001 < 0.05. These results indicate that there is a positive and significant relationship between the characteristics and supporting instruments variables with local financial management at a significance of 0.05 or 5%; (3) based on the ANOVA regression test (F test), the coefficient value between regulation, commitment, and characteristics, supporting devices for regional financial management is 0.00 < 0.05. These results indicate that there is a positive and significant relationship between regulation, commitment, and characteristics, supporting tools for regional financial management at a significance of 0.05 or 5%
Article Details
References
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References
Barry, Chisway. Human Resources Management (Manajemen Sumber Daya Manusia). Jakarta: PT. Elex Media Komputindo, 1994.
Benyamin, H. Peranan Administrator Pemerintah Daerah. Jakarta: LP3ES. Indonesia, 1995.
Bernardin, H. John dan Joyce E.A. Russel. Human Resource Management: An Experiental Approach. Singapore, 1986.
Dajan Anto. Pengantar Metode Statistik. Jakarta: Penerbit LP3ES, 1996.
Devas, Nick, Brian Binder, Anne Booth, Kenneth Davey and Roy Kelly. Keuangan Pemerintah Daerah Di Indonesia. Jakarta: UI-Press, 1989.
Dunn, William N. Analisis Kebijakan Publik. Yogjakarta: University Press, 1999.
Jaya Kirana, Wihana. Analisis Potensi Keuangan Daerah. Yogjakarta: PPPEB UGM Yogyakarta, 1999.
Mamesah. Sistem Keuangan Daerah. Jakarta: gramedia, 1995.
Negeri, Menteri Dalam. Surat Edaran Menteri Dalam Negeri Nomor SE.900/316/BAKD Tahun 2007. Tentang Pedoman Sistem Dan Prosedur Penatausahaan Dan Akuntansi, Pelaporan, Dan Pertanggungjawaban Keuangan Daerah, 2007.
Pujipurnomo. Metodologi Penelitian. Jakarta: Bina Aksara, 1994.
Putra, Fadillah. Paradigma Kritis Dalam Studi Kebijakan Publik. Yogjakarta: Pustaka Pelajar, 2001.
Republik Indonesia. Peraturan Pemerintah Republik Indonesia Nomor 25 Tahun 2000 Tentang ”Pengelolaan Dan Pertanggungjawaban Keuangan Daerah”, 2000.
Subarsono. Analisis Kebijakan Publik. Yogjakarta: Pustaka Pelajar, 2005.
Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 Tentang Pedoman Pengelolaan Keuangan Daerah, 2006.