scholarly journals ASSESSMENT OF THE GOVERNANCE PRACTICES IN PUBLIC SECTOR: CASE STUDIES OF MALAYSIAN FEDERAL GOVERNMENT AGENCIES

2020 ◽  
Vol 2 (2) ◽  
pp. 45-52
Author(s):  
Siti Zabedah Saidin ◽  
Mu’azu Saidu Badara ◽  
Aidi Ahmi
Keyword(s):  
Public Sector ◽  
Case Studies ◽  
Good Governance ◽  
Annual Reports ◽  
Primary Data ◽  
Group Discussions ◽  
Case Study Analysis ◽  
The Public ◽  
Governance Practices

The objective of this study is to discover the good governance practices in the public sector entities by assessing ten good governance dimensions following the international best governance practices guidelines. This study is based on a case study analysis of six public sector entities using a content analysis of the annual report. From the case studies analysis, it shows that all the dimensions in the international public sector governance best practices are being practiced by the federal statutory bodies in Malaysia. Though this paper provides some useful insights into governance practices among public sector entities, it is limited to case studies on six federal statutory bodies and the non-financial information in the annual reports only. This study might give more impact if primary data were used through focus group discussions and interviews with key governance players in the public sector.

scholarly journals Empirical Assessment of Good Governance in the Public Sector of Malaysia

2019 ◽  
Author(s):  
Maizatul Akmar Khalid ◽  
Md. Mahmudul Alam ◽  
Jamaliah Said
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Primary Data ◽  
Policy Makers ◽  
The Public ◽  
Governance Systems ◽  
Governance Practices ◽  
The Status ◽  
Questionnaire Respondent ◽  
Service Groups

To improve the trust of citizens and delivery of services, employing good governance principles in the public sector is very crucial. Despite efforts to improve service delivery, criticisms and complains toward public services remain evident. This study aims to assess the status of good governance practices in the public sector of Malaysia. Primary data were collected from the responses of 109 department heads under 24 federal ministries to a survey questionnaire. Respondent perception of good governance practices was measured using a seven-point Likert scale and analyzed by descriptive statistics and path measurement modeling. Standard diagnostic tests were also conducted to check the reliability of the data and model. Results indicated that nine factors were significant in the measurement of good governance practices. However, very few people in the public sector of Malaysia practice fraud control, which is at the lowest intensity. Among the service groups, the engineer group practiced good governance at the highest level, whereas the health service group practiced good governance at the lowest level. Therefore, still there are scopes available to improve good governance systems to become more reliable and efficient public sector in Malaysia. Findings of the study will help policy makers improve the efficiency of the public sector of Malaysia and other countries.

scholarly journals An Applied Valuation of the Association among Internal and External Auditors

2018 ◽  
pp. 122-129
Author(s):  
Dr. Alhassan Haladu ◽  
Mohammed Haliru Beri
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Internal Auditor ◽  
Face To Face ◽  
External Auditors ◽  
The Public ◽  
Internal Control System ◽  
External Auditor

The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the external auditor.

scholarly journals Financial resource management in the Nigerian public sector: policy measures to address loopholes

2020 ◽  
Vol 18 (2) ◽  
pp. 329-339
Author(s):  
Adesola Victoria Adebayo ◽  
Kehinde Damilola Ilesanmi
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Cost Effective ◽  
Primary Data ◽  
Financial Control ◽  
The Public ◽  
Performance Accountability ◽  
Policy Measures ◽  
Regular Review

Despite concerted efforts made by successive government administrations in Nigeria to eliminate or better still minimize the menace of fraud, embezzlement, misappropriation of funds, inflation of contract prices, payment of salaries to ghost workers etc., it seems as if the challenge is far from being over. It is believed that the implementation of effective and efficient financial control systems may result in better performance, accountability, and better reporting process in the public sector. This study aims to assess the effectiveness of financial control in the public sector of Nigeria using Akoko South-West Local Government Area (ASWLGA) as a case study. The study employed both descriptive and econometric analytical methods to achieve the stated objectives. Specifically, the hypotheses were tested using regression analysis based on the primary data collected. The study revealed that the level of financial control in ASWLGA is adequate and capable of reducing financial misappropriation and that financial control is also cost-effective. However, there is a need for regular review of the financial control system in order to boost the effectiveness of the public sector.

scholarly journals Enterprise Architecture Implementation Is a Bumpy Ride: A Case Study in the Norwegian Public Sector

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Anne Kristin S. Ajer ◽  
Dag Håkon Olsen
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Case Studies ◽  
Enterprise Architecture ◽  
Lessons Learned ◽  
Governance Mechanisms ◽  
The Public ◽  
External Consultants

Enterprise architecture (EA) is a widespread approach for the development of new digital solutions in a planned and controlled way for large and complex organisations. EA is also viewed as a prerequisite for the digitalisation of the public sector. However, public sector organisations struggle to implement EA programmes, and research has demonstrated that organisational and managerial issues are critical obstacles to EA implementation. This study aims to increase our understanding of EA implementation in the public sector by investigating the central challenges for EA initiatives and to trace the progress of current EA initiatives in the Norwegian public sector. An additional goal is to disclose some ways to improve the situation. We conducted three interpretive case studies in the hospital, higher education, and labour and welfare sectors. We have identified 28 challenges to the EA initiatives. We find that organisational and technical complexities, as well as a limited understanding of EA and lack of formal EA governance mechanisms, are significant obstacles. Among others, the lack of understanding of EA and its methodology will lead to problems with anchoring the EA approach in the organisation and facilitating the necessary EA arrangements to induce the promised benefits of EA, which are necessary requirements to establish the EA initiative’s legitimacy and foster the organisation’s willingness to implement change. Our study provides four lessons learned for planning and implementing EA initiatives, as follows: #1. It is advisable to take small steps. #2. The use of external consultants should be carefully considered. #3. Formal architectural governance mechanisms are important for legitimacy and enforced use. #4. Executive commitment and understanding of EA are crucial for achieving a sustainable EA initiative. Finally, we find a common evolution of the EA initiatives through the phases of optimism, resistance, decline and finally, reconsolidation of the most persistent ones.

scholarly journals Relationship between good governance and integrity system

Humanomics ◽  
2016 ◽  
Vol 32 (2) ◽  
pp. 151-171 ◽  
Author(s):  
Jamaliah Said ◽  
Md. Mahmudul Alam ◽  
Maizatul Akmar Khalid
Keyword(s):  
Public Sector ◽  
Strategic Planning ◽  
Strategic Alliance ◽  
Current Practice ◽  
Good Governance ◽  
Primary Data ◽  
Content Type ◽  
The Public ◽  
Integrity System ◽  
The Relationship

Purpose This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. Design/methodology/approach This study collected primary data based on a set of questionnaire surveys among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analyzed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models. Findings Among the factors of good governance, practices of strategic planning, audit and fraud control have statistically significant positive relationship with the practices of integrity in the public sector of Malaysia. Moreover, the practices of strategic alliance and fraud control significantly contribute to determine the integrity practices in the public sector of Malaysia. Therefore, the practices of strategic alliance, strategic planning, audit and fraud control must be given significant attention to improve the integrity system. Originality/value This study is an attempt to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. The findings of the study will help policymakers improve the reliability and efficiency of the public sector in Malaysia and in other countries.

scholarly journals Integrated reporting in the public sector – case study

Prosperitas ◽  
2021 ◽  
Vol 8 (1) ◽  
pp. 56-72
Author(s):  
Omar Hassan Ali Nada
Keyword(s):  
Public Sector ◽  
Case Studies ◽  
Implementation Process ◽  
Integrated Reporting ◽  
The Public ◽  
Public Sector Organizations ◽  
Expected Benefits

The paper aims to discuss IR adoption by some public and state-owned entities and identify steps that must be taken by (BKV Zrt.) in the IR implementation process. A fundamental lesson emerging from the case studies is that, as it stands, the IR Framework does not provide sufficient support for public sector entities. Thus, further effort should be made to interpret the peculiarity of public sector organizations. Also, how IR can be applied within Budapesti Közlekedési Zrt. with the expected benefits that may accrue, in addition, the costs that organizations incur in implementing IR must be considered.

scholarly journals FRAUD PADA SEKTOR PEMERINTAH BERDASARKAN FAKTOR KEADILAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, DAN ETIKA ORGANISASI PEMERINTAH (Studi Empiris Dinas Pemerintah Provinsi DKI Jakarta)

2014 ◽  
Vol 1 (2) ◽  
pp. 199
Author(s):  
Sulastri Sulastri
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
Good Governance ◽  
Sampling Technique ◽  
Provincial Government ◽  
Primary Data ◽  
The Public ◽  
The Government ◽  
Government Ethics

<p><em>This study discusses the fraud in the government sector especially Provincial Government of DKI Jakarta by three factors, there are the fairness of compensation, internal control systems, and organization of government ethics. In addition to discussing the factors that influence the occurrence of fraud in the public sector, this study also discusses appropriate strategies in response to the fraud problem. </em></p><p><em>The population in this study is the Province Government of DKI Jakarta, while the sample is Office of the Province Government of DKI Jakarta. Sampling technique with Proportionate Stratified Random Sampling and hypothesis testing using SPSS. The data used in this study is primary data, through questionnaires distributed to civil servants working in the Office of the Province Government of DKI Jakarta. </em></p><p><em>The results showed that there is an influence of all three factors, namely </em><em>fairness of compensation, internal control systems, and organization of government ethics to fraud in the public sector when tested simultaneously. Where as if partially tested, only the fairness of compensation and internal control systems that have an impact on fraud, while organization of government ethics not. The research recommends to overcome fraud all problems with develop combined strategy of repressive and preventive for every level of organization, to provide effective compensation, and to implement good governance in the organization. </em></p>

Comparing The Principalship of Madrasah and Sekolah in The Decentralization Era

2016 ◽  
Vol 1 ◽  
pp. 24-35
Author(s):  
Saefudin A Safi'i
Keyword(s):  
Public Sector ◽  
School Leadership ◽  
Policy Development ◽  
Central Government ◽  
Good Governance ◽  
Ground Level ◽  
New Order ◽  
The Public ◽  
Centralized Management ◽  
Decentralization Policy

The downfall of the New Order Regime in 1998 brought about significant change to Indonesia’s public sector.  Law number 22 of 1999, further refined by Law 32 of 2004, provide legal bases for district governments to administer the public sector. The central government also introduces the notion of good governance through the promulgation of various regulations. For Madrasah however, decentralization policy failed to provide clear legal bases as to how it relates to district government. Law 32 of 2004 verse 10 article 3 retains the centralized management by the Ministry of Religious Affairs. This however does not exclude Madrasah from public demand of implementing the principle of good governance. This study analyses the dynamics of principal-ship both in the Sekolah and the Madrasah in the era of decentralization. By comparing two research sites, this study sought to create better understanding about the context by which the organization climate of two different schools are shaped, and how principals and teachers perceives the notion of school leadership in the light of most recent policy development. To do this, interviews were undertaken and questionnaire-based data collection was also conducted. The study found that in the ground level implementation of decentralization policy, Sekolah developed more rigorous leadership compared to that in the Madrasah. This research recommends the adoption of stronger regulation regarding principal-ship of Madrasahs in order to create an environment that is more in tune with the spirit of public service reforms.

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

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