MODEL DESIGN OF LOCAL GOVERNMENT POLICY IN CONTROLLING THE FINANCE OF THE STATE TO BUILD GOOD GOVERNANCE

The study was aimed to find a model design in controling the finance of the state which can be used as a reference for local governments to adopt such policies to prevent against possible acts of corruption and to encourage local governments in their efforts to realize good governance. In designing the model of the financial control policies, there are three elements that must be highly considered by the government, and they are: the institutional elements, legal elements, and behavioral elements of bureaucrats/officials. These three elements are covered in a sub-system of the government bureaucracy system and the functions are to balance the synergized funds and to provide professional services to the communities.