scholarly journals The efficacy of control environment as fraud deterrence in local government

2017 ◽  
Vol 12 (4) ◽  
pp. 591-613
Author(s):  
Dian Anita Nuswantara ◽  
Ach Maulidi ◽  
Keyword(s):  
Control System ◽  
Public Sector ◽  
Local Government ◽  
Local Governments ◽  
Contingency Theory ◽  
Risk Mitigation ◽  
Management Control ◽  
Control Environment ◽  
Government Control ◽  
The Government

Abstract In a globalised scenario, the topic of an enormous increase of malfeasance in the local governments, posing catastrophic threats which come from vicious bureaucratic apparatus, becomes a global phenomenon. This current study uses case study material on the risk management control system specially the control environment in Indonesia local governments to extend existing theory by developing a contingency theory for the public sector. Within local government, contingency theory has emerged as a lens for exploring the links between public sector initiatives to improve risk mitigation and the structure of the control system. The case illustrates that the discretion of control environment - the encouragement of a local government’s control environment - is considered as a springboard for fraud deterrence and might be the loopholes in the government control systems.

scholarly journals Citizens’ or Government’s Will? Exploration of Why Indonesia’s Local Governments Adopt Technologies for Open Government

2021 ◽  
Vol 13 (20) ◽  
pp. 11197
Author(s):  
Hafizh Rafizal Adnan ◽  
Achmad Nizar Hidayanto ◽  
Sherah Kurnia
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Local Government ◽  
Web 2.0 ◽  
Local Governments ◽  
Information Access ◽  
Open Government ◽  
Adoption Of Technology ◽  
Government Institutions ◽  
The Government

Web 2.0 is a technology that enables collaboration between citizens and the government to actualise the concept of open government. The adoption of technology in the public sector is known to have positive impacts in fostering public sector innovation, including in developing countries with various problems that require collaboration between citizens and the government. However, currently studies concerning open government technology adoption in developing countries are limited. Indonesia as an example of a developing and democratic country provides a suitable context to explore this phenomenon. Moreover, there are many local government institutions in Indonesia, especially on Java Island, that have implemented Web 2.0 to support open government initiatives. Therefore, this research aims to explore key factors influencing the adoption of the Web 2.0 platform by local government institutions in Indonesia. Multiple theories are combined to guide the exploration of the influencing factors related to technology, organisations, management, and the environment. Based on a multiple case study involving five local government institutions in Indonesia, we identified fifteen factors affecting the adoption of Web 2.0 technology. This study offers both research and practical implications that can be considered by government and other key stakeholders to optimise public participation and information access through the adoption of open government initiatives.

scholarly journals Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City

2018 ◽  
Vol 7 (2.29) ◽  
pp. 997
Author(s):  
Arief Hadianto ◽  
Roy V. Salomo ◽  
Maralus Panggabean
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Government Regulation ◽  
Control Policy ◽  
Cultural Development ◽  
Government Officials ◽  
Internal Control System ◽  
The Government

The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.  

scholarly journals The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables

MBIA ◽  
2020 ◽  
Vol 19 (3) ◽  
pp. 243-257
Author(s):  
Kanta Rio Saputra ◽  
Srihadi Winarningsih ◽  
Evita Puspitasari
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
The Public ◽  
The Government

The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia.  The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

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.

scholarly journals RESEARCH ON THE GOVERNMENT MANAGEMENT SYSTEM OF LESHAN GIANT BUDDHA AND MOUNT EMEI

2020 ◽  
Vol 2 (1) ◽  
pp. 01-03
Author(s):  
Xu . ◽  
Lishan .
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Management System ◽  
World Heritage ◽  
Current Situation ◽  
Historical Evolution ◽  
Heritage Protection ◽  
Government Management ◽  
Local Government Management ◽  
The Government

Local governments play an indelible role in the process of world heritage protection. This paper attempts to explore the historical evolution of the development of Leshan Giant Buddha and Mount Emei and the current situation of local government management, so as to summarize some relevant experience of local government management for world heritage protection.

scholarly journals Communication Models of Local Self-Government as a Subject of Modern Russian Policy (Based on Local Self-Government Bodies of the Republic of Tatarstan)

2021 ◽  
pp. 246-254
Author(s):  
Galina Morozova ◽  
◽  
Diana Fatikhova ◽  
Elmira Ziiatdinova ◽  
◽  
...  
Keyword(s):  
Social Media ◽  
Local Government ◽  
Public Relations ◽  
Russian Federation ◽  
Local Governments ◽  
Local Authorities ◽  
Symmetrical Model ◽  
The Russian Federation ◽  
The Republic ◽  
The Government

Introduction. The article presents the results of a study of communication in the system of local self-government of the Republic of Tatarstan as a subject of the Russian Federation conducted by the authors in November – December 2019. The study included a survey of representatives of regional media and press services of local authorities of the Republic of Tatarstan in order to determine the model of communication in the local government system and the role of PR-activities in the regulation of social interaction in the region. Methods and materials. The main method of studying was the method of expert survey. The authors developed a questionnaire, which was used during an interview with experts. When choosing an expert – a media representative for the interview – the authors took into account three factors: the rating of the represented media, the experience of the respondent in the regional media (at least five years) and the authority to make a key decision on the publication of the material. In order to identify the experts who are representatives of local self-government bodies, the authors of the article determined the following criteria: implementation of information and analytical activities in the structure of local self-government bodies, at least 5 years of experience as a head of a structural unit (public relations / media relations department) of local self-government bodies. Analysis. The analysis showed that the development of social media accelerates the process of establishing a two-way model of communication between the government and the public. Social media have become a full-fledged source of information both for the journalistic community and for the press services of local governments. Moreover, with the help of the content posted in posts on official accounts on social networks, local governments can attract residents of the municipal territory to participate in solving local issues. Constant monitoring, responding to comments, tracking negative content on social media are becoming everyday practices in the work of press services. Results. The results of the study indicate that over the past decade in the Russian Federation the necessary prerequisites have been formed for the formation of a bilateral symmetrical model of communication between local authorities and the population. This model is aimed at providing effective feedback that allows the local government to quickly respond to the aspirations and needs of the population, monitor their dynamics, constantly monitor the attitude and assessments of citizens of decisions made on the development of the city or region.

scholarly journals Analisis Kebijakan Pemerintah Daerah Dalam Penyelenggaraan Pendidikan Madrasah Di Kabupaten Nganjuk

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Dicky Dwi Wibowo ◽  
Agus Tinus
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Negative Impact ◽  
Positive Impact ◽  
Regional Government ◽  
Education Policies ◽  
New Students ◽  
System 2 ◽  
The Government ◽  
Negative Impacts

Abstract: The regional government is at the forefront of sustainable development. Through policies issued by local governments can help improve the quality of education at the Madrasah level. The study aims to describe 1) a comparison of education policies by the Nganjuk Regional Government. 2) The authority of education policy providers by the Nganjuk regional government. 3) positive and negative impacts of the comparison of government policies on the implementation of Madrasah education. This research uses qualitative research with a descriptive-analytic approach. Data collection techniques are done using observation, interviews, and documents. Data analysis of the results of the study was carried out by data reduction, data presentation, and concluding (data verification). The results of the study show that (1) Problems and comparisons of educational policies namely regarding the qualifications of the establishment of schools and madrasas, and differences in the admission schedule for new students that are still not aligned between the Education Office and the Nganjuk Ministry of Religion Office due to the centralization and decentralization of the government system. (2) The authority exercised by the Education Office and the Regional People's Representative Assembly Commission 4 does not affect Madrasas (3) The positive impact is that madrasas can choose students who are superior and can meet the ceiling set by the government. The negative impact is that madrasas are said to be a factor in merging schools and the lack of local government attention to madrasas.Keywords: School, Madrasa, Educational Policy, Local Government Abstrak: Pemerintah daerah menjadi ujung tombak dalam pembangunan yang berkelanjutan. Melalui kebijakan yang dikeluarkan pemerintah daerah dapat membantu peningkatkan mutu penyelenggaraan pendidikan di tingkat Madrasah. Penelitian ini bertujuan untuk mendeskripsikan tentang1) perbandingan kebijakan pendidikan oleh Pemerintah Daerah NganjukDalam Penyelenggaraan Pendidikan Madrasah. 2) Kewenangan penyelenggara kebijakan pendidikanMadrasah oleh pemerintah daerah Nganjuk.3) dampak positif dan negatif dari perbandingan kebijakan pemerintah terhadap penyelenggaraan pendidikan Madrasah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif-analitik. Teknik pengumpulan data dilakukan dengan menggunakan observasi, wawancara serta dokumen. Analisis data hasil penelitian dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan (verifikasi data). Hasil penelitian menunjukkan bahwa (1) Permasalahan dan perbandingan kebijakan pendidikan yaitu mengenai kualifikasi jarak pendirian sekolah dan madrasah, dan perbedaan jadwal penerimaan siswa baru yang masih belum selaras antara Dinas Pendidikan dan Kantor Kementerian Agama Nganjuk dikarenakan sentralisasi dan desentralisasi sistem pemerintahan. (2) Kewenagan yang dilakukan Dinas Pendidikan dan DPRD Komisi 4 tdak berpengaruh kepada Madrasah (3) Dampak positif yaitu madrasah mampu memilih siswa yang unggul dan bisa memenuhi pagu yang telah ditentukan oleh pemerintah. Dampak negatinya adalah madrasah dikatakan sebagai faktor penggabungan sekolah dan masih kurangnya perhatian pemerintah daerah terhadap madrasah.Kata kunci: Sekolah, Madrasah, Kebijakan Pendidikan, Pemerintah Daerah

scholarly journals World local government control and reference value for Vietnam

2021 ◽  
Vol 63 (4) ◽  
pp. 29-33
Author(s):  
Dang Phuc Vu ◽  
◽  
Thi Thanh Nga Nguyen ◽  
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Reference Value ◽  
Social Institutions ◽  
Local Power ◽  
Government Control ◽  
The People ◽  
The Media ◽  
And Control

Control of local governments in countries around the world is very diverse,but mainly divided into two categories: 1) control of state agencies (central government control, court control, control of local power representations); 2) control of social institutions including political party control over local government, control of organizations and public associations, control of the media, and control of the people. The paper focuses on analysing the controlling local governments in some countries, thereby giving reference values for Vietnam.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

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