scholarly journals See More: Evaluation of Work Programs and Financial Performance of Local Government in Indonesia Through Cipp Model

2018 ◽  
Vol 9 (12) ◽  
pp. 21169-21178
Author(s):  
Riana Mayasari ◽  
Jovan Febriantoko
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Public Works ◽  
Performance Achievement ◽  
The Public ◽  
Work Program ◽  
Analysis Techniques ◽  
Cipp Model ◽  
Work Programs ◽  
Model Approach

Local Governments in Indonesia currently had extensive autonomy in conducting their affairs. The pressure on public sector organizations to improve their performance encouraged the establishment of performance-based public sector organization management systems. The formulations of the problem that will be raised in this study were: How is the work program at the Public Works Agency for Irrigation in South Sumatera Province? What factors are the supporting aspects in optimizing the work program? The purpose of this study was to obtain information regarding the evaluation of work programs and budgets at the Public Works Office of Irrigation in South Sumatra Province and determine the factors that are supporting aspects of the optimization of the work program and budget. The method of data collection in this study was the method of observation and documentation. Quantitative analysis techniques were used to perform calculations on financial data. Qualitative analysis techniques were used for the assessment of the of observations conducted using CIPP Model Approach, the results of this study were the work program at the Public Works Agency for Irrigation in South Sumatera Province has largely fulfilled the economic, efficient and effective aspects. Data analysis with the CIPP Model approach concluded that it was not maximal towards the assessment of the implementation of the strategy, the measure of performance, and interpreting performance achievement.

scholarly journals Aksesibilitas Pariwisata Bagi Difabel di Kota Surakarta (Studi Evaluasi Peraturan Menteri Pekerjaan Umum Nomor 30 Tahun 2006 Tentang Pedoman Teknis Fasilitas Dan Aksesibilitas Pada Bangunan Gedung Dan Lingkungan)

2017 ◽  
Vol 12 (1) ◽  
pp. 85
Author(s):  
Rina Herlina Haryanti ◽  
Candra Sari
Keyword(s):  
Public Works ◽  
Data Sources ◽  
The Public ◽  
Analysis Techniques ◽  
Interactive Analysis ◽  
Valid Data ◽  
The Disabled ◽  
Data Collection Technique ◽  
The City ◽  
Guide Lines

<p>This study aims to look at the complete facilities and their accessibility in existing tourist sites in the city of Surakarta namely Taman Balekambang, Taman Satwa Taru Jurug and Taman Hiburan Rakyat (THR) Sriwedari. Completeness of facilities and existing facilities at tourist sites is assessed based on the Minister of Public Works No. 30 Year 2006 on Technical Guidelines and Accessibility Facility On Building and Environment. This study assessed whether tourism in Surakarta was accessible or not and viewed based principles of accessibility. The method used is descriptive qualitative research with data collection technique using observation, interviews and documents. To obtain valid data, this study using triangulation of data sources. While data analysis techniques using interactive analysis techniques.</p><p>Facilities were seen and assessed based on the Public Works Ministerial Regulation No. 30 Year 2006 on Technical Guidelines and Accessibility Facility Building and Environment On the basis of the size of the room, pedestrian paths, guide lines, parking areas, ramps, and traffic signs and markings. The results showed that the state of the facilities and existing facilities at tourist sites namely Taman Balekambang, Taman Satwa Taru Jurug and Taman Hiburan Rakyat (THR) Sriwedari yet complete and in accordance with policy. Incompleteness of this facility shows that tourist sites are not accessible for the disabled. It makes the accessibility of tourism in Surakarta not materialized.</p>

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 77-83
Author(s):  
Syarifuddin Syarifuddin
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Good Governance ◽  
Jel Classification ◽  
Government Officials ◽  
Accrual Accounting ◽  
The Public ◽  
Creative Accounting ◽  
Critical Phenomenology ◽  
Accrual Basis

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19

How can a municipal government continue operations during megadisasters? An analysis of preparedness using complex adaptive systems

2020 ◽  
Vol 29 (5) ◽  
pp. 779-792
Author(s):  
Masahiko Haraguchi
Keyword(s):  
Public Sector ◽  
Complex Adaptive Systems ◽  
Local Governments ◽  
Adaptive Systems ◽  
Municipal Government ◽  
Theory And Practice ◽  
Content Type ◽  
The Public ◽  
Continuity Planning ◽  
Complex Adaptive

PurposeThis paper aims to examine how government continuity planning contributes to strengthening the public sector's emergency preparedness, resulting in enhanced resilience of the public sector. Government continuity plans (GCPs) are a recently focused concept in disaster preparedness, compared to business continuity plans (BCPs) in the private sector. The need for BCPs was widely recognized after the 2011 Great East Japan Earthquake (GEJE) and the 2011 Thailand Floods. However, recent disasters, such as the 2016 Kumamoto Earthquake in Japan, have revealed that local governments without effective GCPs were severely affected by disasters, preventing them from quickly responding to or recovering from disasters. When the GEJE occurred in 2011, only 11% of municipal governments in Japan had GCPs.Design/methodology/approachThe paper analyzes basic principles of government continuity planning using complex adaptive systems (CAS) theory while summarizing recent developments in theory and practice of government continuity planning.FindingsThis research investigates the Japanese experience of GCPs using self-organization, one of the concepts of CAS. A GCP will complement regional disaster plans, which often focus on what governments should do to protect citizens during emergencies but fail to outline how governments should prepare for an emergency operation. The study concludes that GCPs contribute to increased resilience among the public sector in terms of robustness, redundancy, resourcefulness and rapidity.Practical implicationsThis paper includes implications for the development and improvement of a GCP's operational guideline.Originality/valueThis research fulfills an identified need to investigate the effectiveness of a GCP for resilience in the public sector and how to improve its operation using concepts of CAS.

Was kann die Aktive Arbeitsmarktpolitik in Deutschland aus der Evaluationsforschung in anderen europäischen Ländern lernen?

2002 ◽  
Vol 3 (2) ◽  
Author(s):  
Viktor Steiner ◽  
Tobias Hagen
Keyword(s):  
Local Governments ◽  
Evaluation Studies ◽  
Public Works ◽  
Negative Effects ◽  
Heterogeneous Treatment Effects ◽  
The Public ◽  
Program Administrators ◽  
Employment Probabilities ◽  
Employment Programs ◽  
High Level

AbstractMost evaluation studies for Germany's active labor market policy (ALMP) indicate that subsidized employment programs in the public sector (public works programs, „Arbeitsbeschaffungsmaûnahmen“) and publicly funded training programs have, on average, no or even negative effects on individual re-employment probabilities. This paper provides possible explanations for the ineffectiveness of these programs, where we focus on heterogeneous treatment effects, which are not accounted for in the German evaluation studies due to lack of data, and locking-in effects, in particular related to the relatively high level of income support for participants in these programs. Since there is very little direct evidence on these effects for Germany to date, we draw on results from evaluation studies for other European countries. We argue that the success of ALMP is to a large extent determined by design features like the targeting of particular groups and the incentives from the coordination with unemployment insurance as well as the incentives of program administrators and local governments.

scholarly journals PRÁTICAS VICIOSAS EM LICITAÇÕES: ANÁLISE DE CASOS INVESTIGADOS PELA CONTROLADORIA-GERAL DA UNIÃO (CGU)

2018 ◽  
Vol 7 (2) ◽  
pp. 91 ◽  
Author(s):  
Antônio Eronilton Pereira Buriti ◽  
Maria Lírida Calou de Araújo e Mendonça ◽  
Marco Antônio Praxedes de Moraes Filho
Keyword(s):  
Public Sector ◽  
Point Of View ◽  
Public Works ◽  
Public Agency ◽  
The Public ◽  
Public Money ◽  
General Aspects ◽  
And Control ◽  
Official Records ◽  
Selection Of

O principal escopo desta pesquisa se concentra em investigar algumas das práticas viciosas mais comuns durante a realização de processos licitatórios no setor público brasileiro. A pesquisa foi desenvolvida na metodologia exploratória, sendo aplicada a partir de casos práticos examinados por um dos órgãos de fiscalização e controle da verba pública brasileira. Foram estudados 70 (setenta) relatórios da Controladoria-Geral da União, os quais estão disponíveis na página eletrônica do referido órgão. A seleção dos casos práticos se deu aleatoriamente, sem comparar localização, perfil político e grau de repetitividade. O que se buscou foi apresentar o que é considerado bastante “grosseiro” do ponto de vista de erros administrativos. Preliminarmente, o estudo trata de aspectos gerais da licitação pública, abordando os princípios setoriais deste microssistema jurídico e as diferentes modalidades estabelecidas pelo ordenamento. Na sequência, adentrando na proposta central deste trabalho, foram examinados alguns casos práticos constatados a partir de fiscalizações em atividades de execução de obras públicas em diversos períodos e locais do Brasil. O instrumento utilizado na sondagem foram os registros oficiais dos órgãos públicos de controle, bem como, seus documentos disponíveis em suas páginas eletrônicas. A título de conclusão foi possível verificar inúmeras lacunas no tocante a organização destes procedimentos, causa principal do não cumprimento da legislação especializada. VICIOUS BIDDING PRACTICES: ANALYSIS OF CASES INVESTIGATED BY THE BRAZILIAN OFFICE OF THE COMPTROLLER GENERAL (CGU) ABSTRACT The main scope of this research focuses on investigating some of the most common vicious practices during bidding processes in the Brazilian public sector. The research was developed in the exploratory methodology, being applied from practical cases examined by one of the organs of fiscalization and control of the Brazilian public money. We studied seventy (70) of the Comptroller General's reports, which are available on the website of this public agency. The selection of practical cases occurred randomly, without comparing location, political profile and degree of repetitiveness. What was sought was to present what is considered quite "huge" from the point of view of administrative errors. Preliminarily, the study deals with general aspects of public bidding, addressing the sectoral principles of this legal micro-system and the different modalities established by the ordinance. Following, in the central proposal of this work, we examined some practical cases verified from inspections in activities of execution of public works in diverse periods and places of Brazil. The instrument used in the survey were the official records of the public control bodies, as well as their documents available on their electronic pages. As a conclusion, it was possible to identify a number of shortcomings in the organization of these procedures, the main cause of non-compliance with the specialized legislation.

scholarly journals FAKTOR PENYEBAB INEFEKTIVITAS FUNGSI TERMINAL BANDAR RAYA PAYUNG SEKAKI (BRPS) KOTA PEKANBARU

Jurnal Niara ◽  
2016 ◽  
Vol 9 (1) ◽  
pp. 37-44
Author(s):  
Suryaningsih Suryaningsih
Keyword(s):  
Public Sector ◽  
Data Collection ◽  
Local Governments ◽  
Social Factor ◽  
Institutional Factor ◽  
The Public ◽  
Public Facilities ◽  
Interview Technique ◽  
Qualitative Descriptive ◽  
Main Factors

Public sector management is the responsibility of local governments as managers of public facilities in the region. Terminal as one of the public facilities in the area has a function that is vital for the development of a city. Terminal has a very important role, but there are still many terminals that exist in regions throughout Indonesia are not running effectively. One such ineffective terminal is Type A terminals in Pekanbaru City. This paper discusses the factors causing inefectivity function of Bandar Raya Payung Sekaki terminal (BRPS) Pekanbaru City. The purpose of this study is to describe and analyze factors causing the inefectivity function of Bandar Raya Payung Sekaki terminal (BRPS) Pekanbaru City. The method used in this research is qualitative descriptive by using interview technique, observation, and documentation as a tool for data collection in the field. Result of research indicate that there are 3 main factors causing inefektivitas terminal of Bandar Raya Payung Sekaki (BRPS) that is, policy factor, environment social factor (spatial, security, and accessibility), and institutional factor.

scholarly journals Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 94
Author(s):  
Harumi Puspa Rizky ◽  
Doddy Setiawan
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Methods ◽  
Financial Accounting ◽  
Research Topics ◽  
The Public ◽  
Accounting Research ◽  
Field Samples ◽  
Public Sector Accounting

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Penelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa  topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan  untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em><em>This study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.</em><br /></em></p>

Do professional sport franchise owners overpromise and underdeliver the public? Lessons from Brooklyn’s Barclays Center

2019 ◽  
Vol 32 (1) ◽  
pp. 80-101 ◽  
Author(s):  
Geoffrey Propheter
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Financial Incentive ◽  
Content Type ◽  
The Public ◽  
Public Benefits ◽  
Ex Post ◽  
Ex Ante ◽  
The Usa

Purpose The purpose of this paper is to evaluate a number of promises typically made by owners of professional sports franchises in the USA that are also typically ignored or underevaluated by public bureaus and their elected principals using the Barclays Center in Brooklyn, New York as a case study. Ex post subsidy outcomes are evaluated against ex ante subsidy promises in order to draw lessons that can inform and improve subsidy debates elsewhere. Design/methodology/approach The case study adopts a pre-post strategy drawing on data from multiple sources over a period of up to ten years in order to triangulate the narrative and build credibility. The franchise owner’s ex ante promises and financial projections were obtained from various media including newspaper, video and interviews between December 2003, when the arena was publicly announced, and September 2012, when the arena opened. Data on ex post outputs were obtained from financial documents and government records covering periods from September 2011 through June 2016. Findings The franchise owner is found to have exaggerated the arena’s financial condition, under-delivered on its employment promises, and exaggerated the scope and timeliness of ancillary real estate development. Only promises of event frequency and attendance levels, measures of the public’s demand for the facility, have been met during the first three years. Research limitations/implications Because the evaluation is a case study, causal conclusions cannot be drawn and some aspects of the Barclays Center context may not be applicable in other jurisdictions or subsidy debates. In addition, the case study does not evaluate an exhaustive list of the promises franchise owners make. Practical implications Franchise owners have a financial incentive to overpromise public benefits, since subsidy levels are tied to what the public is perceived to receive in return. This case study demonstrates that the public sector should not take owners’ promises and projections of public benefits at face value. Moreover, the case study reveals that the public sector should put more effort into ensuring ex post policy and data transparency in order to facilitate benefit-cost analyses of such subsidies. Originality/value The data required to evaluate promises, other than economic development ones, made by franchise owners are not systematically collected across state and local governments in the USA, making large-n studies impossible. Case studies are underutilized approaches in this area of public affairs, and this paper illustrates their usefulness. By focusing on a single facility, an evaluation of the franchise owner’s less acknowledged and arguably more important promises about the facility and its local impact is possible.

scholarly journals Analisis Optimalisasi Pengelolaan Aset/Barang (Barang Milik Negara) di Kantor Dinas Pekerjaan Umum Provinsi Jambi

2020 ◽  
Vol 20 (1) ◽  
pp. 147
Author(s):  
Etik Winarni ◽  
Yolanda Sari
Keyword(s):  
Public Housing ◽  
Significant Influence ◽  
Asset Management ◽  
Local Governments ◽  
Negative Impact ◽  
Linear Regression Analysis ◽  
Optimal Level ◽  
Public Works ◽  
Validity And Reliability ◽  
The Public

Good asset management will contribute greatly to local governments, on the contrary if the management is bad it will also have a negative impact on the local government. Based on the background above, the researcher is interested in further analyzing the "Analysis of Optimizing the Management of Assets / Goods (State Property) in the Office of the Provincial Public Works Office of 2017-2018". Data were analyzed using validity and reliability tests for questionnaire data and Multiple Linear Regression analysis. From the results of the analysis of the results of the analysis and discussion of research on the optimality of asset management (State Property) at the Office of Public Works and Public Housing in Jambi Province which includes planning, implementation, as well as guidance, supervision, control, it can be concluded that the first hypothesis states that there is no influence significant between the planning of the optimal level of management of assets / goods (State Property) in the office of the Public Works and Housing Agency of Jambi Province in this study proved, because it does not have a positive and insignificant effect. The second hypothesis states that it has a significant influence between implementation of the optimal level of management of assets / goods (State Property) in the office of the Public Works and Public Housing Office of Jambi Province in this study is proven, because it has a positive and significant effect. The third hypothesis which states that has a positive and significant influence between the Development, supervision and control of the optimal level of management of assets / goods (State Property) at the Office of Public Works and Public Housing in the Province of Jambi in this study is proven, because it has a positive influence and significant.

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