Implementation of Accrual Base Accounting to Improve Accountability: A Case of Gambia

2021 ◽  
Vol 30 (1) ◽  
pp. 1-11
Author(s):  
Saikou Conteh ◽  
Hamidah Hamidah
Keyword(s):  
Decision Making ◽  
Qualitative Research ◽  
Public Sector ◽  
Human Resources ◽  
Research Method ◽  
Policies And Measures ◽  
Decision Making Processes ◽  
Technology Capability ◽  
The Government ◽  
Financial Administration

Public sector changes in Gambia started within the 1980s with the essential objective of moving forward the adequacy, effectiveness, and straightforwardness of governmental operational and financial administration. This paper was executed by adopting qualitative research method to obtain it findings. This paper points to look at the opportunities and accountability by the Gambian public sector in executing accrual-based accounting. A survey of past writing in this range appeared that accrual-based accounting improves decision-making processes, advances way better financial administration, and enhances public accountability. Be that as it may, the move handle between these two accounting strategies isn't without challenges. Human resources competency, software and technology capability, accounting policies, and measures appropriateness are recognized as major challenges within the usage effort. These challenges should be taken into thought carefully by the government in order to guarantee effective movement towards accrual-based accounting.

scholarly journals EVOLUSI KONSEP TATA KELOLA PEMERINTAH: SOUND GOVERNANCE, DYNAMIC GOVERNANCE dan OPEN GOVERNMENT

2017 ◽  
Vol 8 (2) ◽  
pp. 87-102
Author(s):  
Lesmana Rian Andhika
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Research Method ◽  
Scientific Literature ◽  
Good Governance ◽  
Open Government ◽  
New Thought ◽  
Research Article ◽  
The Government

Evolution experienced by the various concepts of governance ranging from good governance, sound governance, dynamic governance, to open government is a concept of the reference that is considered able to manage governance activities properly. The concept governance of anything adopted implies to reject various forms of government based on the activity of authoritarian activity, corruption, collusion, and nepotism that would open up opportunities for other evil actions in the carry out the activity of the government. The focus of the research objectives is trying to contribute knowledge by exploring theoretical conceptual from different scientific literature because it is not necessarily the concept of governance adopted and successfully implemented at the place differently. This research article is a synthesis of qualitative research, using the research method of meta-theory (the analysis of theory). This study seeks to identify all existing written evidence concerning the themes of research, produce a variety of studies are systematically used to develop and examine the theory has ever produced. The results of this study reveal the evolution of governance occurs due to a new thought to fill the lack of a concept that has been there before. Other results are also revealed that the concept of governance has a digest and refer to the innovation of the government. The concept of governance of this will be meaningless when run by people with the low quality of human resources, not smart, and it is not agile.

scholarly journals Analisis Pengembangan Electronic Government Melalui Penyelenggaraan Website Di Pemerintahan Daerah Kabupaten Padang Pariaman

2019 ◽  
Vol 1 (4) ◽  
pp. 1666-1686
Author(s):  
Eka Rolania Batubara ◽  
Herlina Helmy
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Research Method ◽  
Statistical Data ◽  
Electronic Government ◽  
Government Agencies ◽  
Interpretive Research ◽  
Political Will ◽  
Government Institutions ◽  
The Government

This study aims to further examine how the development of e-government in government institutions and what obstacles are faced in implementing e-government. This research uses interpretive qualitative. The process of this research is interactive and means that is not measured based on statistical data and the aim is to explore various information obtained in more depth and to get things implied by the data collection conducted in triangulation. This data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question then be analyzed based on the perception questions of the participants studied. The research was conducted in one of the government agencies namely the Office of Communication and Information in Padang Pariaman Regency. To find out the extent of e-government development in Padang Pariaman Regency in this study using the results of studies and research from the Hardvard JFK School of Government, the elements of success which include support, capacity and value. The results of the study can be found that the development of e-government in Padang Pariaman is still not optimal. The development of e-government in Padang Pariaman Regency is also still hampered by several factors such as the lack of strong political will, the lack of availability of human resources and infrastructure as well as the lack of budget from the government so that the government of Padang Pariaman Regency needs to increase human resources and infrastructure to support the success of e-development government in Padang Pariaman Regency.

scholarly journals Makna Konsep Akuntabilitas dan Transparansi dari Perspektif Al-Kindi

2019 ◽  
Vol 3 (1) ◽  
pp. 55-63
Author(s):  
Armizha Rahmatika ◽  
Isnalita Isnalita
Keyword(s):  
Qualitative Research ◽  
Public Sector ◽  
Research Method ◽  
Professional Ethic ◽  
Qualitative Research Method ◽  
Immoral Behavior ◽  
Government Sector ◽  
Truth Value ◽  
The Government

Cases of bribery involving auditors and auditees become one form of fraud that is difficult to detect. This is because of both parties are equally enjoying the benefits of the outcome of such unethical and immoral behavior. The increasing number of corruption cases, specifically bribes in the government sector from year to year in Indonesia makes the role of public sector auditors such as BPK RI questioned. In addition, some of the perpetrators of corruption are adherents of Islam, which is interesting to criticize because Islam is a religion that upholds the value of honesty and truth. This research used qualitative research method with postmodernism paradigm because the researcher wanted to study the relevance of classical Islamic philosopher, Al-Kindi’s thought with the truth value in the accountability and transparency principle. It is done as an effort to integrate the meaning of accountability and transparency principle according to accounting with truth value according to Al-Kindi’s thought to get deeper meaning which if useful for auditor in carrying out its function, in order to work in accordance with professional ethic code by upholding ethics and morality value

scholarly journals COVID-19: STIGMA SOSIAL DI MASYARAKAT

2021 ◽  
Vol 4 (1) ◽  
pp. 9-16
Author(s):  
Eka Wildanu ◽  
Agus Rianto ◽  
Dikhorir Afnan
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Research Method ◽  
Health Campaign ◽  
Qualitative Research Method ◽  
Majority Group ◽  
The Government ◽  
Descriptive Qualitative

Abstract - The Government of Indonesia is still making various efforts to maximize the health protocol campaign in the form of testing, tracing and treatment of positive patients with Covid-19. Likewise, efforts to provide sufficient logistics and human resources to meet the needs of the inspection and tracing. The method used in this research is descriptive qualitative research method. Basically, the research method is a scientific way of obtaining data for specific purposes and uses. The results of this study are that the stigma given. to. a person. or group. of people. often causes the recipient of the stigma to be discriminated against by the majority group, so that they feel rejected by their environment. The conclusion is that stigma can be eliminated through a massive and continuous health campaign in order to raise awareness about infection and high empathy to help anyone in need.  Abstrak - Pemerintah RI masih melakukan berbagai upaya untuk memaksimalkan kampanye protokol kesehatan berupa pemeriksaan, .pelacakan,. .dan .perawatan.. .terhadap. .pasien. positif.. Covid-19.. Begitu juga. dengan upaya mencukupi. logistik serta .sumber daya. .manusia. .dalam. memenuhi.. .kebutuhan. pemeriksaan dan. pelacakan tersebut. Metode yang digunakan pada penelitian ini adalah metode penelitian deskriptif kualitatif. Pada dasarnya, metode penelitian merupakan cara ilmiah untuk mendapatkan data dengan tujuan dan kegunaan tertentu. Hasil penelitian ini adalah bahwa stigma yang diberikan pada seseorang atau sekelompok orang sering kali menyebabkan penerima stigma diperlakukan diskriminatif oleh kelompok mayoritas, sehingga merasa ditolak oleh lingkungannya. Adapun kesimpulannya yaitu stigma dapat dihilangkan melalui kampanye kesehatan yang masif dan kontinu dalam rangka meningkatkan kesadaran tentang infeksi serta empati yang tinggi untuk membantu siapa saja yang membutuhkan.

Peran UMKM Dalam Mengurangi Tingkat Pengangguran Masyarakat dan Strategi UMKM Ditengah Pandemi Covid-19

2021 ◽  
Vol 18 (1) ◽  
pp. 96-107
Author(s):  
Nida Alfi Nur Ilmi
Keyword(s):  
Qualitative Research ◽  
Middle Class ◽  
Unemployment Rate ◽  
Research Method ◽  
Financial Assistance ◽  
Living Standards ◽  
Lower Middle Class ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
The Government

ABSTRACT This paper tries to explain and describe the position of UMKM in the Kepuh, Boyolangu Village, Banyuwangi, as an effort to reduce the unemployment rate, especially in the lower middle class and to see how the strategy of the UMKM founders in maintaining their position in all conditions. So it is hoped that readers can find out and analyze UMKM within the scope of the region as an effort to minimize unemployment and increase living standards. This paper use qualitative research method with a qualitative descriptive approach. Establishing UMKM is certainly not an easy thing, because the large number of workers does not guarantee UMKM, who is determined by the appropriate expertise and strategy. In addition, the Government has not been maximally perfect in overcoming problems and financial assistance for community UMKM which in reality is able to absorb many new workers, and has an impact on reducing the unemployment rate.

Intangible Conditions of Human Resources Factors in MSME Decade of Covid 19 in the Bandung City-West Java-Indonesia

2021 ◽  
Vol 12 (4) ◽  
pp. 806-812
Author(s):  
Deden Sutisna, Et. al.
Keyword(s):  
Human Resources ◽  
Employee Engagement ◽  
Research Method ◽  
Creative Industries ◽  
Test Reliability ◽  
West Java ◽  
Business People ◽  
Intact Condition ◽  
The Government ◽  
The City

The purpose of this study is to compensate for the intangible variables of the human resources of MSME actors in Bandung City, related to Employee Engagement and Attitude at the time of the COVID-19. Therefore, the intact condition of the two related variables is important for stakeholders such as the government and other related parties to understand and serve as a basis for policy and decision making, especially when the economy is exposed to COVID-19. The research method used is descriptive, verification and comparative. Data were tested using the validity test, reliability test, classical assumptions and data normality, and to test the level of contribution between variables and variable dimensions used correlation and termination tests. The data were obtained from the MSME economic actors in the city of Bandung total 45 samples. The city of Bandung was chosen as a place of research because the city of Bandung is known as a model city, culinary, education, creative industries as well as the city of culture and government of West Java. The results showed that the contribution, enthusiasm, pride of business people towards MSMEs was not supportive, lost trust and small. Only MSME players have employee engagement in the form of willingness. Attitudes or attitudes in the form of motives, traits and self-concepts are still strong for every MSME actor in Bandung City, and this condition is in line with the willingness dimension of employee engagement. Based on the results of the study, it can be concluded that the employee engagement of MSME actors in the city of Bandung is currently not good or has decreased, while the attitude at is still good.

Framing Information Technology Governance in the Public Sector: Opportunities and Challenges

2015 ◽  
Vol 11 (4) ◽  
pp. 89-101 ◽  
Author(s):  
Khalifa Al-Farsi ◽  
Ramzi EL Haddadeh
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Public Sector ◽  
It Governance ◽  
Decision Makers ◽  
The Public ◽  
Technology Governance ◽  
Support Organizations ◽  
Information Technology Governance ◽  
Decision Making Processes

Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise their performance. In principle, information technology governance has emerged to support organizations in the integration of information technology (IT) infrastructures and the delivery of high-quality services. On the other hand, decision-making processes in public sector organisations can be multi-faceted and complex, and decision makers play an important role in implementing technology in the public sector. The aim of this paper is to shed some light on current opportunities and challenges that IT governance is experiencing in the context of public sector services. In this respect, this paper examines the factors influencing the decision-making process to fully appreciate IT governance. Furthermore, this study focuses on combining institutional and individual perspectives to explain how individuals can take decisions in response to institutional influences.

scholarly journals The Role of Public Participation in Governance towards Achieving Sustainable Development. Part 1

2021 ◽  
Vol 8 (4) ◽  
pp. 395-404
Author(s):  
Maurice S. Nyarangaa ◽  
Chen Hao ◽  
Duncan O. Hongo
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Public Participation ◽  
Good Governance ◽  
Policy Formulation ◽  
Government Officials ◽  
Political Class ◽  
The Public ◽  
Decision Making Processes ◽  
The Government

Public participation aimed at improving the effectiveness of governance by involving citizens in governance policy formulation and decision-making processes. It was designed to promote transparency, accountability and effectiveness of any modern government. Although Kenya has legally adopted public participation in day-to-day government activities, challenges still cripple its effectiveness as documented by several scholars. Instead of reducing conflicts between the government and the public, it has heightened witnessing so many petitions of government missing on priorities in terms of development and government policies. Results show that participation weakly relates with governance hence frictions sustainable development. Theoretically, public participation influences governance efficiency and development, directly and indirectly, thus sustainable development policy and implementation depends on Public participation and good governance. However, an effective public participation in governance is has been fractioned by the government. Instead of being a promoter/sponsor of public participation, the government of Kenya has failed to put structures that would spur participation of citizens in policy making and other days to activities. This has brought about wrong priority setting and misappropriation of public resources; The government officials and political class interference ultimately limit public opinion and input effects on decision-making and policy formulation, which might be an inner factor determining the failure of public participation in Kenya. The study suggests the need for strengthening public participation by establishing an independent institution to preside over public participation processes.

scholarly journals Te ao Māori in a "Sympathetic" Legal Regime: the Use of Māori Concepts in Legislation

2009 ◽  
Vol 40 (2) ◽  
pp. 531 ◽  
Author(s):  
Arnu Turvey
Keyword(s):  
Decision Making ◽  
Cultural Identity ◽  
Common Law ◽  
Legal Regime ◽  
Treaty Of Waitangi ◽  
Decision Making Processes ◽  
Practical Effect ◽  
The Common ◽  
The Government ◽  
Positive Step

The incorporation of Māori concepts into legislation has been one of several methods the government has employed to acknowledge and promote Māori cultural identity and give practical effect to the Treaty of Waitangi within its legislative frameworks.  While legal recognition of Māori concepts may have appeared as a positive step towards the creation of a mutually beneficial level of bicultural discourse in the government's management frameworks, in practice they have been the source of a new set of challenges. By transplanting Māori concepts directly into legislation, Māori ideas must become operational parts of Western regimes; concepts which are to be recognised and given effect to within the decision-making processes of bodies charged with the administration of particular legislation as well as the courts. Drawing on Commons' observations about the nature of artificial selection - the process by which the meaning of ideas and language is consciously or subconsciously manipulated by the group in power in order to advance its own interests, it becomes evident that, in the context of the common law legal system, Māori concepts have become detached from their original purpose and meaning.

scholarly journals THE CHALLENGES IN ENFORCING POST DIVORCE ORDERS OF NATIVE COURTS IN EAST MALAYSIA

2021 ◽  
Vol 29 ((S1)) ◽  
pp. 17-35
Author(s):  
Hanna Ambaras Khan ◽  
Nora Abdul Hak ◽  
Najibah Mohd Zin ◽  
Roslina Che Soh
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Community Leader ◽  
Group Discussions ◽  
Federal Constitution ◽  
Conversion To Islam ◽  
East Malaysia ◽  
The Government ◽  
Personal Law ◽  
The Village

The native court in Malaysia comprises of Mahkamah Anak Negeri Sabah and Mahkamah Bumiputera Sarawak. The existence of this court is recognised by the Malaysian Government and they are mentioned in the Federal Constitution of Malaysia. Although these courts are given power and authority in dealing with the personal law of natives in each state, there are challenges in enforcing post-divorce orders made by these courts. This article is significant since there is a dearth of study on this topic. The main objective of this article is to examine the enforcement of post-divorce orders of native courts within East Malaysia. It will also explore the problems and challenges of divorcees in enforcing divorce orders and provide recommendations to improve the existing system. This article adopts library-based and qualitative research method which consists of group discussions and interviews with the village headman (ketua kampung), headman (penghulu), community leader, native courts’ judges, native court of appeal’s judge, registrar of native court and several divorcees. The result of this research identified four challenges vis-a-vis: the capability to find the husband upon the issuance of the divorce order; second, husband’s default payment of maintenance; lack of manpower in enforcing the order and lastly, husband’s conversion to Islam. Thereafter, this article suggests that the government could provide assistance by empowering court bailiffs or enforcement bodies, increasing funding and to designate a special department for enforcement of divorce orders

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