Implikasi peraturan kerangka kerja manajemen keuangan publik pada penyediaan layanan : refleksi majelis distrik negara ghana

Fahri Juarsa Muhammad, Herijanto Bekti, Yogi Suprayogi Sugandi


Public Financial Management a set of laws, rules and standards is an important part of regulating the systems and processes used by each sovereign state and local government, in order to mobilize revenue, allocate public funds, conduct public spending, and budget audits. The purpose of public financial management itself is to increase efficiency and transparency in the use of public resources and eliminate the inefficiency of public resources. The regulatory framework for Public Financial Management is able to carry out analytical and critical practices in helping to facilitate services efficiently and effectively. This article uses a qualitative method with a descriptive approach as to describe or analyze a research result but is not used to make a broader conclusion. Analysis and Discussion The Government of Ghana is aware that there are regulations governing the budgeting, although some of them do not understand and study these documents comprehensively. The regulatory framework governing fund management influences service delivery. In conclusion, the regulatory framework explains how public budgets are used to provide better services. The regulation is designed with the aim of helping to reduce budget waste and prevent corruption.


DOI: 10.26905/pjiap.v5i1.3860


Regulatory, Public Financial Managemet, Services Delivery

Full Text:



Anderssen, G., & Isaksen, J. (2003). Best Practice In Building African Capacity For Public Expenditure Management (Issue November).

Athumani, H. ., & Minja, G. . (2017). The Influencing Factors Of Procurement Regulatory Compliance By Tanzanian Local Government Authorities: Case Of Arusha Region Haruna I. Athumani And Goodluck J. Minja. Journal, European Chain, Supply Vol, Management Centre, European Uk, Development, 5(3), 1–12.

Bovaird, T., & Löffle, E. (2009). Public Management And Governance. In Public Management And Governance (Vol. 2).

Buertey, I. J. T., Miezah, A. K., & Kumi, T. A. (2014). Delays To Large Construction Projects In Ghana: A Risk Overview. Journal Of Civil Engineering And Architecture, 8(3), 367–377.

Carney, M. (2011). Influence Of Organizational Culture On Quality Healthcare Delivery. International Journal Of Health Care Quality Assurance, 24(7), 523–539. Https://Doi.Org/10.1108/09526861111160562

Hendriks, C. J. (2013). Integrated Financial Management Information Systems: Guidelines For Effective Implementation By The Public Sector Of South Africa. SA Journal Of Information Management, 14(1), 1–9. Https://Doi.Org/10.4102/Sajim.V14i1.529

ICPAK. (2017). Public Financial Management ( PFM ) Conference PFM Reforms In Africa April 2017 Agenda. April.

Jonah, C. M. P. (2014). Spatial Dimensions Of Health Inequities In A Decentralised System: Evidence From Ghana [University Of Western Cape]. Http://Etd.Uwc.Ac.Za/Xmlui/Handle/11394/4295

Jordaan, J., & Fourie, D. (2007). Contextualising The Measurement Of Governance In Public Financial Management. Journal Of Public Administration, 42(5), 35–45.

Kopits, G. (2011). Independent Fiscal Institutions: Developing Good Practices. Oecd Journal On Budgeting, 11(3), 1–18. Https://Doi.Org/10.1787/Budget-11-5kg3pdgcpn42

Lee, R.D., Johnson, R. . (1998). Public Budgeting System. Aspen Publisher.

Lynn, L. E., Heinrich, C. J., & Hill, C. J. (2001). A Logic For Governance Research. In Improving Governance: A New Logic For Empirical Research (Pp. 17–39). Georgetowne University Press.

Mandl, U., Dierx, A., & Ilzkovitz, F. (2008). The Effectiveness And Efficiency Of Public Spending (E. Commision (Ed.); Vol. 2, Issue 2). Http://Ec.Europa.Eu/Economy_Finance/Publications. Https://Doi.Org/10.2765/22776

Moyo, J. (2011). The Challenges Of Public Administration In Zimbabwe Today. Http// Www.Newzimbabwe.Com/Blog.

Ohman, M. (2012). Political Finance Regulations Around The World. An Overview Of The International IDEA Database. International Institute For Democracy And Electoral Assistance.

Prakash, G. (2015). Steering Healthcare Service Delivery: A Regulatory Perspective. International Journal Of Health Care Quality Assurance, 28, 173–192. Https://Doi.Org/10.1108/09526860710819440

Samihah Khalil. (2012). Fiscal Planning And Local Government Administration In Nigeria: The Quest For Sustainable Rural Development. African Journal Of Business Management, 6(9), 3482–3489. Https://Doi.Org/10.5897/Ajbm11.2154

Santiso, C. (2015). Why Budget Accountability Fails? The Elusive Links Between Parliaments And Audit Agencies In The Oversight Of The Budget. Revista De Economia Politica, 35(3), 601–621. Https://Doi.Org/10.1590/0101-31572015v35n03a12

Scott, G. K. (2018). Implications Of Public Financial Management Regulatory Framework On Service Delivery : Reflections Of Ghana ’ S District Assemblies. Journal Of Public Policy, Vol. 4 No.(January). Https://Www.Researchgate.Net/Publication/322765903

Simson, R., Sharma, N., Aziz, I., & Odi. (2011). A Guide To Public Financial Management Literature: For Practitioners In Developing Countries. ODI Publication, December, 1–39. Https://Www.Odi.Org/Sites/Odi.Org.Uk/Files/Odi-Assets/Publications-Opinion-Files/7542.Pdf

World Bank. (2011). Strengthened Approach To Public Financial Management Reform. Public Expenditure Working Group. Http://Www1.Worldbank.Org/Publicsector/Pe/Strengthenedapproach/

Zhou, G. (2012). Public Administration In Zimbabwe A Framework Approach. Journal Of Public Administration And Governance, 2(2), 132. Https://Doi.Org/10.5296/Jpag.V2i2.2045



  • There are currently no refbacks.