Rr. Herini Siti Aisyah, - and Tatiek Sri Djatmiati, - and Nur Basuki Minarno, - and M. Hadi Shubhan, - and Bambang Suheryadi, - and Abd. Shomad, - (2018) Factors Affecting The Development Of Human Resources In State Financial Management To Encourage The Good Governance In Indonesia (Case Study In Sidoarjo Regency of East Java-Indonesia). IOSR Journal Of Humanities And Social Science (IOSR-JHSS), 23 (6). pp. 18-23. ISSN 2279-0845

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Abstract

The survey results Audit Agency ( “BPK” ) showed that 76.77% of Human Resources personnel unit financial operators accounting background. Problems increase HR competencies of local finance manager is a very complex thing of recruitment problems, the budget also issue regulatory dynamics, on the other hand local governments are required to finance mengelolan accountably and transparently so that good governance can be realized. The problems in the region can not simply be understood by the central government is becoming increasingly difficult for local government; to be able to increase the competence of human resources. This resulted in low competence of officials of local government financial statements as well as the Corruption Perception Index score from various regions in Indonesia had not yet shown up. To reform the bureaucracy really needed a new regulation rules; this requires improving the competence of human resources in the field of law is becoming increasingly important. In order to increase the competence of human resources with all limitations local governments can not simply rely on increasing competence is formal but improving the competence of the form of assistance it is no less important than the formal education and training. To support financial management in order to realize good governance, the competencies required in addition to the accounting, legal and competencies in the field of IT and managerial. The results showed that the development of competencies of the officers have not been able to support the implementation of good governance principles. Low competence of the apparatus causes many problems including the lack akuntabelnya even kuangan management also resulted in corruption in the area. Conversely, if the HR manager of finance have sufficient competence, it will be able to increase capacity building in financial management in the area. So that makes all the activities that take place will be run neat, effective and more efficient and avoid the problem of corruption-related issues so as to encourage the immediate establishment of good governance.

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