pande, theofilus m and Meiyenti, Ira (2025) HUBUNGAN INDEKS PENGELOLAAN KEUANGAN DAERAH (IPKD) DALAM MENINGKATKAN KUALITAS KINERJA TATA KELOLA KEUANGAN DAERAH PROVINSI KALIMANTAN TENGAH. Other thesis, IPDN.
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HUBUNGAN INDEKS PENGELOLAAN KEUANGAN DAERAH (IPKD) DALAM MENINGKATKAN KUALITAS KINERJA TATA KELOLA KEUANGAN DAERAH PROVINSI KALIMANTAN TENGAH.pdf Download (420kB) | Preview |
Abstract
ABSTRACT Problem/Background (GAP): The policy of measuring financial performance through the Regional Financial Management Index (IPKD) based on Permendagri No. 19 of 2020, the results of the Central Kalimantan Province's IPKD during the 2021–2023 period are still relatively low and are included in the category of "very much in need of improvement." This shows that there is a gap between the ideal goals of the IPKD policy in creating effective, efficient, transparent, and accountable financial governance and factual implementation in the field. Factors that affect the low IPKD score include inaccuracy of data input, lack of coordination between regional apparatus, and weak technical understanding related to the dimensions of IPKD. Purpose: This study aims to analyze the implementation of the Regional Financial Management Index (IPKD) in improving the quality of regional financial governance performance in Central Kalimantan Province and identify factors that hinder the achievement of optimal IPKD values. Methods: This study uses a mix-method approach (quantitative and qualitative). The theory used (Nilsen, 2015). Quantitative data was obtained from APBD, RPJMD, and IPKD documents. Qualitative data was collected through in-depth interviews and documentation from relevant regional apparatus, namely Bappedalitbang, BKAD, and the Central Kalimantan Provincial Communication and Information Service. Qualitative data analysis was carried out using the Miles and Huberman model. Results: The results of the study show that the implementation of IPKD in Central Kalimantan Province is still not optimal. This is marked by the results of the IPKD which are consistently in the category of "need improvement." Some of the dimensions that are still weak include transparency, budget absorption, and regional financial conditions. In addition, the use of Regional Original Revenue (PAD) has not been maximized, low spending efficiency, and lack of public sector involvement have also affected the performance of IPKD. Conclusion: The implementation of IPKD in Central Kalimantan has not been fully effective in encouraging improvement of regional financial governance. Therefore, it is necessary to strengthen coordination between agencies, improve the competence of human resources, and implement simulations and technical guidance related to IPKD measurement. Keywords: implementation, Regional Financial Management Index (IPKD), Financial Performance Governance
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 03 Jun 2025 00:53 |
| Last Modified: | 03 Jun 2025 00:53 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/23861 |
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