THE STATUS OF FISCAL KNOWLEDGE IN LOCAL ADMINISTRATIVE ORGANIZATIONS

Abstract

This research article aims to study 1) to explore knowledge of fiscal in local administrative organizations and 2) to synthesize fiscal knowledge in 3 aspects of local administrative organizations in 3 aspects: research theoretical concepts, research methodology and results. This study used a qualitative research method and sample group used in this study consisted of 6 research papers at the master's and doctoral levels. By using the research synthesis method, the Narrative Review method is a study of research carefully and then bringing the conclusions from each research to categorize, compare, similarities and differences according to the ideas of Paterson, Thorne, Canam and Jillings

The results showed that most of the theoretical concepts used in the research were theories related to local fiscal management. In terms of research methodology, it was found that quantitative research and mixed research only. However, all studies were based on quantitative research methods. The results of the study can be divided into 5 aspects: 1) motivation and performance, 2) governance, 3) finance and accounting systems, 4) citizenship and 5) fiscal strength.