Do ‘Good Governance’ Codes Enhance Financial Accountability? Evidence from Managerial Pay in Dutch Charities

2015 ◽  
Vol 31 (3) ◽  
pp. 316-344 ◽  
Author(s):  
Paolo Perego ◽  
Frank Verbeeten
Keyword(s):  
Good Governance ◽  
Financial Accountability ◽  
Managerial Pay

scholarly journals KAJIAN AKADEMIK TENTANG PEMOTONGAN GAJI PEGAWAI NEGERI SIPIL TUGAS BELAJAR DALAM SISTEM KEUANGAN NEGARA

Yuridika ◽  
2010 ◽  
Vol 25 (1) ◽  
Author(s):  
Indrawati . ◽  
Rr. Herini Siti Aisyah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Final Report ◽  
State Budget ◽  
National Education ◽  
Financial Accountability ◽  
Professional Educators ◽  
The Government ◽  
Basic Salary

There are many various efforts have been taken by the Government to improve the quality of education in Indonesia, one of them with empowerment and improving the quality of teachers and lecturers as professional educators must have the academic qualifications, competence, education certificates, and have the ability to achieve national education goals. However, as consequences Government cut the student salaries component included basic salary and allowances, and only receive the benefits of the family. The existing lawsconcerning the financial management of state budget allocations, especially civil servants salaries that are taking education in the Ministry of National Education in Indonesia that are incompatible with the principles of good governance. While the principle of state financial accountability contained in Article 23 art (1) of UUD 1945 that is “responsible for the greatest prosperity of the people”. The dimensions of financial accountability, not judged merely from the final report submitted, but from the beginning of the design process, discussion, and ratification, and implementationKeyword : education, payroll deduction, regulation, good governance, accountability.

scholarly journals TRANSPARANSI APBD SEBAGAI SARANA AKUNTABILITAS PUBLIK DAN GOOD GOVERNANCE

MAKSIMUM ◽  
2014 ◽  
Vol 2 (1) ◽  
pp. 61
Author(s):  
Fatmasari Sukesti ◽  
Alfasadun
Keyword(s):  
Good Governance ◽  
Democratic Values ◽  
Public Accountability ◽  
Global Crisis ◽  
Financial Reports ◽  
Regional Autonomy ◽  
The Real ◽  
Financial Accountability ◽  
The People ◽  
And Performance

Global crisis happened in Indonesia we have been aware of the importance of decentralization and regional autonomy in the real sense. The policy is based thinking to ensure efficiency, effectiveness, transparency, accountability and democratic values ​​of the people in the exercise of government. The implications of such arrangements include the preparation of Revenue and Expenditure (APBD) and performance-based accountability and comprehensive financial reports as a form of accountability to check the Supreme Audit Agency (BPK). Arrangements and financial accountability is very urgent as a tool to bring transparency in public accountability for achieving good governance

scholarly journals Pengaruh good governance dan standar akuntansi pemerintahan terhadap akuntabilitas keuangan dengan komitmen organisasi sebagai pemoderasi

2011 ◽  
Vol 1 (1) ◽  
pp. 21
Author(s):  
Elvira Zeyn
Keyword(s):  
Significant Influence ◽  
Research Method ◽  
Good Governance ◽  
Accounting Standards ◽  
Analysis Method ◽  
Multiple Correlation ◽  
Moderating Variables ◽  
Financial Accountability ◽  
Organization Commitment ◽  
Financial Account

The purpose of this study are to analyze; the influence of implementation good governance, implementation accounting standards of government and the influence of financial account- ability with organization commitment as moderating variables. The research samples are se- lected by using purposive method. The research method used were desciptive and verificative, and analysis method used the multiple regression, multiple correlation and determination method. The results of study show that implementation good governance with organization commitment have significant influence financial accountability; implementation accounting standards of government with organization commitment have significant influence financial accountability; implementation good governance and accounting standards of government with organization commitment have significant influence financial accountability. Keywords: Good Governance, Standar accounting standards of government, Financial Ac- countability, Transparency, Organization Commitment.

scholarly journals Pengaruh Penerapan Akuntabilitas Keuangan, Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Pemerintah Dan Ketaatan Peraturan Perundangan Terhadap Kinerja Instansi Pemerintah (Good Governance) Pada Organisasi Perangkat Daerah Kabupaten Bengkalis

2020 ◽  
Vol 4 (1) ◽  
pp. 124-139
Author(s):  
Dariana Dariana ◽  
Annisa Meidyaroza Harrie
Keyword(s):  
Information Technology ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Agencies ◽  
Government Officials ◽  
Financial Accountability ◽  
Saturated Sample ◽  
Sample Method ◽  
Laws And Regulations

This research aims to examine the effect of the application of financial accountability, utilization of information technology, the competence of government officials and compliance with laws and regulations on the performance of government agencies (good governance) partially and simultaneously in the organization of Bengkalis Regency. This research is a survey research with 160 respondents using a saturated sample method. The number of questionnaires returned was able to be processed as many as 130 respondents. This research uses multiple linear regression analysis models. The results of this research indicate that partially and simultaneously financial accountability, utilization of information technology, the competence of local government officials and obedience of laws and regulations have a significant effect on the performance of government agencies (good governance) in Bengkalis Regency regional apparatus organizations.

scholarly journals Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria

2021 ◽  
Vol 4 (3) ◽  
pp. 15-38
Author(s):  
Appah E. ◽  
Onowu J.U. ◽  
Adamu A.J.
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Sample Size Determination ◽  
Financial Accountability ◽  
Governance Index ◽  
Financial Audit ◽  
Compliance Audit ◽  
Performance Audit ◽  
Financial Transparency ◽  
Rivers State

This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for sample size determination while simple random sampling was employed. The study used primary and secondary sources of data collection. Questionnaire was the primary source of data collections after the application of content and face validity while Cronbach alpha was employed to test the reliability of the instrument. The dependent variable was financial accountability index while the independent variables consisted of financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index. The responses obtained from the questionnaire were analysed with univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that there is a positive and significant relationship between financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index on accountability in public sectors in Rivers State. The study concluded that public sector audit, good governance and financial transparency promote financial accountability in the Nigerian public sector. Therefore, the following recommendations were provided amongst others that The Accounting Officers in government Ministries, Department and Agencies (MDA) should carry out government business in accordance with accountability, transparency, effectiveness and efficiency, responsiveness, forward vision and rule of law for the welfare of the citizens.

scholarly journals The Effect of Internal Audit Quality on Financial Accountability Quality at Local Government

2018 ◽  
Vol 4 (2) ◽  
pp. 74
Author(s):  
Elvira Zeyn
Keyword(s):  
Local Government ◽  
Audit Quality ◽  
Good Governance ◽  
Hypothesis Test ◽  
Internal Audit ◽  
Ordinal Scale ◽  
Primary Data ◽  
Survey Method ◽  
Financial Accountability ◽  
Audit Team

The need for local government audit is actually based on the demands of public accountability to the government by the public entity in order to realize the creation of good governance (good government governance). The role of government internal audit is an important management function in governance both at central and local government. Government internal audit quality is very important, because the internal audit quality will improve the financial accountability that will be produced reliable financial reports as a basis for decision making by the stakeholder's. There are many factors influencing financial accountability quality, including internal audit quality. Based on this background, this research has been aimed to study: (1) the effect of internal audit quality on financial accountability quality. This research uses survey method with description verification approach and type of causal research, conducted on 36 Inspectorate Local Government in West Java and Banten as the unit of analysis, while the unit of observation is a Team Audit such as, Inspector, Inspector of area, audit team leader and members of audit team. The type of data is primary data collected by a questionnaire research instruments containing ordinal scale for measurement. Validity and reliability tests have also been done on the entire collected questionnaire. Furthermore, data are converted into interval scale, then hypothesis test are done using Regression.

The Challenges of Good Governance: The Case of Fukushima Nuclear Disaster

OUGHTOPIA ◽  
2020 ◽  
Vol 34 (4) ◽  
pp. 89-117
Author(s):  
Jina Choi
Keyword(s):  
Good Governance ◽  
Nuclear Disaster ◽  
Fukushima Nuclear Disaster

Siklus Akuntansi, Transparansi, Dan Akuntabilitas Atas Penggunaan Dan Pertanggungjawaban Keuangan Dana BOS Di SDIT X Di Depok, Jawa Barat

Liquidity ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 53-64
Author(s):  
Yumniati Agustina
Keyword(s):  
Compulsory Education ◽  
Management Team ◽  
The Other ◽  
Operating Costs ◽  
Final Report ◽  
Fund Management ◽  
Government Program ◽  
Financial Accountability ◽  
The Republic ◽  
Transparency And Accountability

Investigation in various regions in Indonesia found indications of the alleged fraud that result from unccountable use and management of BOS funds. Among the findings, including payments that do not fit the technical guidelines, no accountability report, and the use of funds with unaccountable receipt. In the Regulation of the Minister of Education and Culture of the Republic of No. 161/2014, stated that: BOS is a government program that is basically forfunding the nonpersonnel operating costs of the primary education as the implementer of compulsory education program. The purpose of this study were (1) to analyze the accounting cycle and financial accountability for the use of BOS funds in the 2015, (2) to analyze the compliance of the accounting cycle and financial accountability of the BOS funds, (3) to analyze the transparency and accountability of BOS fund’s reports. The observed elementary school is SDIT X in Depok, West Java. Result shows that they do not fully compliance to the appropriate regulatory technical guidelines. On the other hand, the transparency and accountability issues show that: (1) BOS Management Team, Teachers Council and School’s Committee’s involvement in the BOS fund management, and (2) evaluation and comparison of the final report of prior periods, so that transparency and accountability of the use and management of BOS funds can be improved.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

Promote Good Governance in Public Financial: The Practice of Local Budget (APBD) Transparency Through Open Data Jakarta in Jakarta Provincial Government

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Dodi Faedlulloh ◽  
Fetty Wiyani
Keyword(s):  
Public Finance ◽  
Good Governance ◽  
Open Data ◽  
Public Trust ◽  
Provincial Government ◽  
Financial Governance ◽  
One Stop ◽  
Data Portal ◽  
Data Transparency ◽  
Local Budget

This paper aimed to explain public financial governance based on good governance implementation in Jakarta Provincial Government. This paper specifically discussed towards transparancy implementation of local budget (APBD) through open data portal that publishes budget data to public. In general, financial transparency through open data has met Transparency 2.0 standards, namely the existence of encompassing, one-stop, one-click budget accountability and accessibility. But there are indeed some shortcomings that are still a concern in order to continue to maintain commitment to the principle of transparency, namely by updating data through consistent data visualization.Transparency of public finance needs to continue to be developed and improved through various innovations to maintain public trust in the government.Keywords: Public Finance, Open Data, Transparency

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