Quality of Local Government and Democratic Citizenship

2003 ◽  
pp. 291-319 ◽  
Author(s):  
Chong-Min Park
Keyword(s):  
Local Government ◽  
Democratic Citizenship

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

EVALUASI PROGRAM/PROYEK PENGEMBANGAN KAWASAN EKONOMI KHUSUS SEI MANGKE DALAM RANGKA PELAKSANAAN KEBIJAKAN MP3EI 2011-2025 DI KORIDOR EKONOMI SUMATERA

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Firrean Firrean
Keyword(s):  
Local Government ◽  
Evaluation Process ◽  
Spatial Arrangement ◽  
Policy Program ◽  
Evaluative Research ◽  
Policy Optimization ◽  
Economic Zones ◽  
North Sumatra

Special Economic Zones (SEZ) is a region with certain limits within the jurisdiction of Indonesia which is set to perform economic functions and obtain certain facilities. One SEZ developed in North Sumatra Province and included in the National Strategic Area (KSN) Medan - Binjai - Deli Serdang - Karo is SEZ Sei Mangke. SEZ Sei Mangke is defined in PP 29 of 2012 on 27 February 2012 and is the first KEK in Indonesia which was inaugurated its operation by President Joko Widodo on January 27, 2015. KSN Mebidangro itself is an area of priority spatial arrangement because it has a very important influence nationally against state sovereignty, defense and state security, economic, social, cultural, and / or environment, including areas designated as world heritage. This research is an evaluative research intended to find out the end of a policy program in order to determine recommendation of last policy by using CIPO model which includes four stages: (1) context, (2) input, (3) process, and (4) output. The research method used is case study by applying qualitative research that aims to make an accurate interpretation of the characteristics of the object under study. Findings on the evaluation context indicate that the program is generally running well, but some aspects of synergy and policy optimization as well as financing support from central and local government need to be improved. In the input evaluation, and evaluation process some aspects need to be improved because the findings show the weakness of some aspects is the result of lack of synergy and optimization of policy and support from local government. Interesting from the evaluation of ouput is that with some weaknesses in the input and process components, it turns out the evaluation findings ouput show Seek Mangke SEZ development can still run well. The recommendation of this research is to improve the quality of policy synergy / program of SEZ Seek development by improving several aspects that are categorized in each stage of evaluation

Do squeaky wheels get the grease? Understanding when and how municipalities respond to online requests

2021 ◽  
pp. 146144482110312
Author(s):  
Ben Epstein ◽  
Leticia Bode ◽  
Jennifer M Connolly
Keyword(s):  
Social Media ◽  
Local Government ◽  
Average Rate ◽  
Government Policies ◽  
Democratic Accountability ◽  
Government Responsiveness

Citizens often attempt to interact with government through online modes of communication such as email and social media. Using an audit study, we examine when and how American municipalities with populations of over 50,000 respond to online requests for information. We develop baselines for municipal responsiveness, including the average rate, time, and quality of responses, and examine whether these response attributes vary based on the mode of communication or the tone of the request. Overall, municipalities responded to 54% of email requests and 38% of Twitter requests. A majority of responses were received on the same business day. Responses are slightly faster on Twitter, but of higher quality on email. Governments are more likely to respond to frustrated constituents on email, but respond faster to frustrated queries on Twitter, though with lower quality responses. These findings contribute to our understanding of local government responsiveness and have significant implications for democratic accountability and resident compliance with and the effectiveness of local government policies. Furthermore, our scholarly understanding of local government communications with residents, and particularly the promise of social media as a tool of two-way communication, may be underdeveloped.

scholarly journals The Quality of Life of Suburbanities: A Case Study of the Gdańsk Agglomeration

2010 ◽  
Vol 14 (14) ◽  
pp. 91-101
Author(s):  
Grzegorz Masik
Keyword(s):  
Quality Of Life ◽  
Local Government ◽  
Public Transport ◽  
Local Governments ◽  
Public Spaces ◽  
Relative Importance ◽  
Made In

The Quality of Life of Suburbanities: A Case Study of the Gdańsk Agglomeration The article explains the meaning of the concept of ‘quality of life’, placing emphasis on its subjective dimension. As the concept is more and more discussed in the literature, the author intends to examine the satisfaction within public spaces for which local government is responsible. According to research made in Canada it is worth measuring not only satisfaction as such but also the importance of its constituent dynamics. Therefore, a survey made in the suburbs of the Gdańsk agglomeration asked respondents about their satisfaction with public transport, roads, environment, etc., including questions about the relative importance of such issues. The combination of satisfaction and importance provide the overall quality of life. At the end of the paper the author considers if there is a chance to improve the quality of life through a brief analysis of local governments expenditure.

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

scholarly journals BOD Pressure in the sustainability of the Citarum River

2018 ◽  
Vol 52 ◽  
pp. 00037
Author(s):  
Resha Ayu Putri Belinawati ◽  
Tri Edhi Budhi Soesilo ◽  
Herdis Herdiansyah ◽  
Intan Nurul Aini
Keyword(s):  
Local Government ◽  
Biochemical Oxygen Demand ◽  
Quantitative Method ◽  
Oxygen Demand ◽  
River Pollution ◽  
Measuring Instrument ◽  
The World ◽  
Polluted Rivers ◽  
The Impact

As one of the 10 most polluted rivers in the world, Citarum river pollution has become the world’s spotlight. The pollution that occurred along the Citarum River in West Java has been the concern of the local government. Pollution not only comes from a plant and household, but also from industries. In this study the authors use descriptive quantitative method, where researchers will describe and compare the existing variables to see the possibilities that arise. Variable used is the number of industries that exist and how the impact against BOD. Biochemical Oxygen Demand (BOD) is a measuring instrument that is widely used to see the quality of oxygen levels in the water. In this paper shows that there is a possibility if BOD increases if the number of industries increases.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

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