Introduction
This
research departs from an understanding that the implementation of budgeting
reform will be successful if it is supported by means of monitoring optimal
budget management (Freeman, Shoulders, Allison, Smith Jr,
& Becker, 2014)
and (Djamil, Kamaliah, & Rasuli, 2017). This is
emphasized by (Aprianto La�lang Kuddy, 2018)
that strong supervision will certainly be very important and absolutely
implemented in the regions, because in budgetary supervision there will be
guarantees that every rupiah of the budget spent by the regional government can
actually be realized. have an impact on the interests and real needs of the
local community and can be accounted for. The essence of budget management as
the main basis for implementing regional autonomy will not succeed without a
strong supervisory system (toezicht) (Witono, 2017)
(Isnawati, 2014)
The
supervisory function can be carried out through optimizing the role of the DPRP
as one of the institutions that has the most strategic position and role in the
implementation of regional financial supervision managed by the executive (Syahruddin, MA, Taifur, & Indonesia, 2002).
This is increasing because the relationship between the legislature and the
executive in the regions has the same power, namely being equal and being
partners. In this case, the DPRP is a representation of the people, by the
people, and for the people whose main function is to carry out the supervisory
function, in addition to the legislative and budgetary functions.
Regional
financial supervision can be carried out properly if the board members as
supervisors have adequate knowledge about the budget (Herbert, Putnam, Poos‐Floyd,
Vargas, & Creighton, 1984)
(Metzger, 2015)
(Lee Jr, Johnson, & Joyce, 2020) (MARASABESSY, 2013);
(Li et al., 2007);
and (Basri, 2013).
The assumption is, how is it possible for a board member to guarantee that the
supervision carried out has been going well if the board member does not have
adequate knowledge about the overall structure, procedures, and mechanisms of
budgeting, does not master the laws and budget policies, especially does not
have the ability to detect the occurrence of budget failures. This is
emphasized by (Coryanata, 2011), the DPRP as an
institution that carries out the function of regional financial supervision
will be able to use their rights appropriately, carry out their duties and
obligations effectively and place their position proportionally if each member
of the council has adequate knowledge in terms of the technical conception of
implementation. government and public policy. Knowledge that will be needed by
board members in carrying out supervisory functions, one of which is knowledge
of the budget.
In
addition to the council's knowledge of the budget that can affect the
supervision of regional finances, community participation is very much needed
in the management of the special autonomy fund because participation involves
aspects of supervision and aspirations (Anggadini, Rohmawati, Damayanti, & Bramasto, 2021).
The view of (Darwis & Rusastra, 2011)
that the active role of the community in budget advocacy will support the
knowledge of the council in carrying out the supervision of the special autonomy
fund, especially in terms of controlling that the implementation of the special
autonomy fund is actually in line with the expectations of the community in the
field. Research (Juliastuti, 2013)
proved that community participation was able to strengthen the relationship
between the board's knowledge of the budget and local financial oversight.
In
addition to people's participation, accountability has become a logical
consequence of the creation of a regional financial control function (Taufik & Bandi, 2015). In principle, the
principle of accountability will mean that every activity and the final result
of regional administration activities must be accountable to the people as the
holder of the highest sovereignty (Sutrisno, 2017)s.
Thus, in line with the implementation of regional autonomy, the demands for the
implementation of accountability are getting stronger for public institutions
in the regions, and the stronger the demands for the implementation of
accountability are, the greater the demands for members of the council to strengthen
their capacity for knowledge and adequate mastery of operational standards.
accountability procedures for the performance of local government agencies, for
guidance and supervision (Hendratmi, Mulyadi, & Widiastuti, 2017).
The more adequate knowledge and mastery of standard operating procedures for
performance accountability of local government agencies, the higher the
capability of the council to know, assess, and control the success and failure
of implementing the duties and responsibilities of agencies, including those
related to the financial performance of local governments both in terms of
efficiency. and effectiveness of local budget management (Coryanata, 2011);
(Khairunnisa & Ahyani, 2015).
Thus,
the purpose of this study can be described as follows:
1. To analyze and find out empirically the board's knowledge of the budget in
influencing the supervision of the Papua Special Autonomy Fund management;
2. To analyze and find out empirically accountability in influencing the
relationship between budget knowledge and oversight of the Papua Special Autonomy
Fund management;
3. To analyze and find out empirically public participation in influencing the
relationship between budget knowledge and supervision of the Papua Special
Autonomy Fund management.
Method
The
type of research used is explanatory using a quantitative approach, and the
method used is a survey research method. This research was carried out at the
Papuan DPR Office and the Regional Financial and Asset Management Agency
(BPKAD) Office of Papua Province, both of which are located in the Jayapura
City area. The population of this research is all board members at the Papuan
DPR office who are currently actively serving in 2021 and employees of the
Papua Province BPKAD. For respondents, all populations are used as samples.
In
accordance with the formulation of hypotheses H1 to H3 which has been stated in
the previous chapter, hypothesis testing is used to analyze the effect of 3
independent variables (X) on 1 dependent variable (Y) using multiple linear
regression analysis tools and to analyze data , used
SPSS software for window programming. The analysis model in this study can be
presented in Figure 1, which is as follows:
Based on the table
above, the results of the regression analysis on the first hypothesis (H1)
indicate that the variable knowledge of the budget (X1) has an effect on the
variable supervision of the special autonomy fund (Y). The effect is indicated
by the tcount value of (X1), which is 5.356 with a
significance level of 0.000. Therefore, based on the significance level
(α)=5%, the -value 0.000 is smaller than (α)=5% (0.000<0.05) so it
can be concluded that the first hypothesis (H1) is acceptable. In addition, the
relationship shown by the regression coefficient is positive 0.740 which means
that for every increase in one unit of budgetary knowledge (X1), supervision
(Y) will increase by 0.740 units assuming the other independent variables are
constant. This indicates that the higher the budget knowledge possessed by the
board members, the supervision of the special autonomy fund carried out will
increase.
The results of the
regression analysis on the second hypothesis (H2) indicate that the interaction
variable between budget knowledge and public accountability (X1X2) has no
effect on the supervision variable for special autonomy funds (Y). This is
indicated by the regression coefficient of the variable (X1X3) of 0.359, the
t-value of 1.616 with a significance level of 0.110. If based on the
significance level (α) = 5%, the -value 0.110 is greater than (α) =
5% (0.110> 0.05) so it can be concluded that the third hypothesis (H2)
cannot be accepted.
The results of the
regression analysis on the fourth hypothesis (H3) indicate that the interaction
variable between budget knowledge and public participation (X1X3) has an effect
on the variable supervision of the special autonomy fund (Y). The effect is
indicated by the tcount value of 2.012 with a
significance level of 0.048. Therefore, based on the significance level
(α) = 5%, the -value 0.048 is smaller than (α) = 5% (0.048 <0.05)
so it can be concluded that the fourth hypothesis (H3) is acceptable. In
addition, the relationship shown by the regression coefficient of the
interaction between X1 and X3 (X1X3) is positive 0.421, which means that for
every one unit increase in the variable (X1X3), the control (Y) will increase
by 0.421 units by assuming the independent variable. other constant. This
indicates that the higher the interaction of community participation with
knowledge about the budget, the more the supervision of the special autonomy
fund that will be carried out will increase.
A.
Discussion
1.
The Effect of Budgetary Knowledge on the
Supervision of the Special Autonomy Fund Management.
The results of this
study prove that the board's knowledge of the budget has an effect on the supervision
of the special autonomy fund. This means that the higher the board's knowledge
of the budget, the more the supervision of the special autonomy fund carried
out by members of the board will increase. The knowledge of the board in
question includes knowledge of the preparation of the special autonomy fund budget,
knowledge of the implementation of the special autonomy fund, knowledge of the
identification of leaks, wastage/failure of the implementation of the special
autonomy fund, knowledge of the technical or the flow of the special autonomy
fund preparation, as well as knowledge of the stages of supervision starting
from the preparation, implementation, reporting and evaluation of the budget.
The results of this
study are consistent with the results of research conducted by (Sukoco, 2016) who found that the quality of board members
as measured by the level of education, knowledge, experience, and expertise had
an effect on the performance of board members, one of which was the performance
of regional financial supervision. The results of this study also support the
results of research by (Hartanto, 2018); and (Isma, 2014) who concluded that the knowledge of board
members about the budget which is one element of the quality of human resources
affects the supervision of the special autonomy fund. These findings also
support theories which state that high knowledge will greatly support the
quality of work outcomes (Kennedy et al., 2018). However,
this finding is inconsistent with the results of (Sembiring, 2008) research which states that the knowledge of
board members about the budget has no effect on regional financial supervision.
When looking at
educational background, only a small proportion of the board members who were
sampled in this study had an economic education background, especially
accounting. However, based on the experience they have and the various
education and training that members of the board have
participated in, their knowledge of budgets has improved. This is in accordance
with the theory put forward by (Arifiyanto & Kurrohman, 2014) which states that the quality of knowledge can
be obtained from education and experience. This means that high knowledge will
make a better contribution if it is supported by adequate education and
experience for the field of work. Thus, through the quality of education and
adequate experience, the knowledge of board members about the budget in the
context of supervision or the function of checks and balances will increase.
2.
Moderation of Accountability and Budgetary
Knowledge of Supervision of Special Autonomy Fund Management
The results of this
study prove that the interaction of knowledge about the budget with
accountability does not affect the supervision of the special autonomy fund by
members of the board. This finding is consistent with the results of research
by (Aprianto La�lang Kuddy, 2018). In his
research, it cannot be proven that accountability has an influence on
government performance. In addition, this finding contradicts the results of
research by (Latifah, 2013) which prove that accountability to the public
can strengthen the relationship between knowledge of board members about the
budget and local financial oversight.
Researchers suspect
that this difference in results is influenced because when the board responds
to the stimuli received based on the object of perception, in this case there
is accountability to the public, but the stimuli received do not affect the
behavior of the board in carrying out its supervisory function. This means that
the members of the council are aware of the importance of holding
accountability to the public in order to improve the supervision of the special
autonomy fund. However, based on the experience and conditions that occurred,
the council responded that whether or not the implementation of accountability
to the public was accompanied by an increase in the competence of board members
in the form of adequate knowledge of the budget, it would not have much impact
on the oversight function of the special autonomy fund carried out by the
council. This is in accordance with the theory put forward by (Robbins, 2006) that the main factors that influence the
perception between one individual and another are situational factors, namely
social conditions and perceptual factors, namely in the form of experiences
experienced.
In reality, council
members in responding to accountability carried out by local governments
(executives) vary, one of which is due to the frequent delays in submitting
LAKIP periodically, in addition to the presence of council members who do not
know the standard operating procedures for accountability carried out by
executive institutions. Implementation of accountability as a medium of
accountability for the success or failure of the executive's financial
performance and non-financial performance, the results and benefits of which
must really be felt by the community, some members of the board consider this
to be doubtful.
The researcher agrees
with (Hartanto, 2018)'s view that
accountability to the public in Papua is still in the discourse stage and its
implementation is still in the formality stage. So far, the government is more
oriented towards accountability to the government above it (central), but has
not fully sided with the people it serves. Thus, even though the higher the
knowledge of the members of the council about the budget, it is not followed by
the implementation of accountability whose impact can really be felt by the
people in real terms, the supervision of the special autonomy fund carried out
by the council is only a rhetoric.
3.
Moderation of Public Participation and
Knowledge of the Budget on Supervision of Special Autonomy Fund Management
The results of this
study prove that the interaction between budget knowledge and public participation
has an effect on the supervision of the special autonomy fund carried out by
members of the council. This means that if the higher the participation of the
public/community in the management of the special autonomy fund and the higher
the knowledge of the board members about the budget, the supervisory function
of the special autonomy fund carried out by the board members will increase.
This finding is
consistent with the results of research by (Coryanata, 2011) which proves that the interaction between the
quality of board members as measured by education, training, experience and
knowledge with community participation has an influence on regional financial
supervision. The results of this study are also consistent with theories that
support that if the public is involved in the budgeting process, the oversight
carried out by the board will increase (Aprianto L Kuddy, 2017).
However, the results
of this study contradict the results of (Wahyudiati & Isroah, 2018) study which used two samples, namely the
sample of board members and the sample of the community. The results of the
study using community samples showed that the interaction between community
participation and the knowledge of board members had no effect on regional
financial supervision. This is presumably because the sample used is a
community sample. This means that the current community, who feel more
represented by NGOs and practitioners, states that whether or not the
implementation of people's participation will have an impact on the supervision
carried out by members of the council.
The fact is that
today's society is more intelligent, sensitive, and concerned about social and
political problems that are developing in society. The community together in
the form of public institutions, such as NGOs, mass organizations, and the
press have optimized their role in the regional financial oversight mechanism.
Public participation in state administration is also supported by Government
Regulation of the Republic of Indonesia Number 68 of 1999 concerning Procedures
for Implementing Community Participation in State Administration. Thus, the researcher
underlines that the higher the community participation, the more optimal the
supervision will be, because community participation can provide a variety of
information that can assist or support the knowledge of board members in
carrying out the function of supervising the special autonomy fund.
Conclusion
First, this
study can prove that the knowledge of board members about the budget has an
effect on the supervision of the management of Papua's special autonomy funds.
This means that the higher the knowledge of the board members about the budget,
the more the supervision of the special autonomy fund carried out by the
council will increase. This shows that the council members are aware that they
must master budget knowledge in the context of supervising regional finances.
Second,
this study cannot prove that the interaction between the board's knowledge of
the budget and public accountability has an effect on the supervision of the
special autonomy fund. This finding is influenced because the implementation of
accountability to the public is still considered only at the level of rhetoric
and its implementation is still in the stage of formality. In fact, so far the local government is more oriented towards
accountability to the government above it (central) and has not fully sided
with the public/community served.
Third, this
study can prove that the interaction between the board's knowledge of the budget
and public participation has an effect on the supervision of the special
autonomy fund. This means that the more actively the community is involved and
plays a role in the management of the special autonomy fund, the higher the
council's knowledge of the budget, the more the function of supervision of the
special autonomy fund will increase.
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�
Accountability and Community
Participation as Moderates on the Relationship between the Council's Knowledge
of the Budget and Supervision of the Management of the Papua Special Autonomy
Fund
