scholarly journals The role of government auditing in controlling the level of corruption in Indonesia

2021 ◽  
Vol 25 (1) ◽  
pp. 54-64
Author(s):  
Anggreni Dian Kurniawati ◽  
Yohanes Mario Pratama

The regional autonomy system has a great impact on the Indonesian local government to create good governance so as to prevent corruption. This study aims to examine the impact of detection of irregularities, audit opinion, and audit rectification on the level of corruption in provincial governments in Indonesia. The data collected in this research was the audit report of the Audit Board of the Republic of Indonesia and the annual report of The Corruption Eradication Commission in 34 provinces in 2015-2019. Further, the data was analyzed using multiple linear regression. The results indicate that the detection of irregularities and audit rectification has a positive impact on the level of corruption, while the irregularities and audit opinion do not have impact on the level of corruption. These results are expected to encourage the government to strengthen its financial supervision system.

2020 ◽  
Vol 31 (3) ◽  
pp. 285-300
Author(s):  
Abhinav Alakshendra ◽  
Arjun Kumar ◽  
Simi Mehta

India is urbanizing at an alarming rate and the impact of climate change is becoming more visible each passing day. The rapid urbanization and climate change have severe direct and indirect consequences, such as increasing poverty, inequality, massive displacement, public health concerns, and challenges of urban governance, among others. This paper identifies some of the most pressing issues faced by urban India in the context of climate change. It also details the interventions undertaken at the local, national, and international levels to counter the effect of the climate change. In addition, it critically evaluates the role of government organizations, especially in terms of undertaking regulatory and planning functions. The paper argues that the implementation of institutional reforms would enable the government to reach out to the private sector to improve urban service delivery. It also provides examples of best practices from India and the world in combating climate change through adaptation and mitigation approaches.Abstrak. India mengalami urbanisasi pada tingkat yang mengkhawatirkan dan dampak perubahan iklim menjadi terlihat setiap hari. Urbanisasi yang cepat dan perubahan iklim memiliki konsekuensi langsung dan tidak langsung yang parah, seperti antara lain meningkatnya kemiskinan, ketimpangan, pengungsian besar-besaran, masalah kesehatan masyarakat, dan tantangan tata kelola kota. Makalah ini mengidentifikasi beberapa masalah paling mendesak yang dihadapi oleh perkotaan India dalam konteks perubahan iklim. Makalah ini juga merinci intervensi yang dilakukan di tingkat lokal, nasional, dan internasional untuk melawan dampak perubahan iklim. Selain itu, secara kritis makalah ini mengevaluasi peran organisasi pemerintah, terutama dalam menjalankan fungsi pengaturan dan perencanaan. Makalah ini berpendapat bahwa pelaksanaan reformasi kelembagaan akan memungkinkan pemerintah menjangkau sektor swasta untuk membantu meningkatkan pelayanan perkotaan. Makalah ini juga memberikan contoh praktik terbaik dari India dan dunia dalam memerangi perubahan iklim melalui pendekatan adaptasi dan mitigasi.Kata kunci. Urbanisasi, perubahan iklim, keterkaitan, tata kelola kota, mitigasi.


2021 ◽  
Vol 67 (2) ◽  
pp. 69-75
Author(s):  
Vojislav Božanić ◽  
Vlastimir Dedovic ◽  
Milan Božović

The paper presents an overview of the most important regulations and institutions affecting the level of quality and fittingness of the vehicle fleet, in order to increase the level of general traffic safety in the Republic of Serbia. The Traffic Safety Agency, among other things, alone or in cooperation with others, regulates, controls and implements the system of homologation, testing and control of conformity of vehicles, equipment and parts. It authorizes and supervises other organizations for vehicle control and testing. The role of standardization in this process is dual: first - it refers to the subject of testing - vehicles, and second - to the quality of testing - authorized organizations. The paper discusses the important provisions of regulations for vehicle testing and analyzes the impact of the standards ISO 17020 and ISO 17025 on the work of authorized organizations. In conclusion, it was proposed that in order to achieve and maintain high level of testing quality, mandatory accreditation of authorized organizations should be prescribed. Mandatory application of the standards would have a positive impact on the traffic safety segment which depends on the technical characteristics of the vehicle, and as well, reduce the Agency's obligations.


ALQALAM ◽  
2012 ◽  
Vol 29 (1) ◽  
pp. 1
Author(s):  
AAN JAELANI

The development policy in the reformation era gives priority to the paradigm of human development that puts people as the development actors and places local economy as a vehicle for community welfare. However, the government policy as stated in the national budget precisely contradicts with the role of government that should create the community welfare. This study uses the qualitative approach by using historical and verstehen methods. The management of the national budget shows the existence of the government's role in regulating the sources of general revenue and expenditure budget. The practices of the state financial management used for development purposes to create the public welfare have been conducted since the time of Prophet Muhammad. The management of the national budget in the reformation era uses performance-based budget structure that aims to improve the performance of government with good governance that requires the effectiveness, efficiency, transparency, and accountabilicy in its management. However, the abuse of the budget in the form of corruption still occurs in the management of this national budget. Key words: National Budget, Budget-Politics, Corruption, Islamic Economy.


2021 ◽  
pp. 194016122110186
Author(s):  
Servet Yanatma

This article examines the distribution of advertising in newspapers in Turkey and the impact of the government on the allocation, in particular, of official announcements and of advertising by partially state-owned enterprises and private companies loyal to the ruling party, as well as pressure on other commercial advertisers, during the rule of the Justice and Development Party between 2002 and 2020. It demonstrates that the government has, in the last decade, largely used the advertising sector as a “carrot and stick” tactic to control newspapers through the distribution of official announcements and advertising by state-owned enterprises. It further finds that the state has emerged in recent years as the largest advertiser financing the “captured media,” control of media ownership has proved to be not enough to ensure docile news media. Turkey has shifted to competitive authoritarianism in recent years, and this article demonstrates the selective allocation of advertising, which is a strong component of suppressing the independent media. The article uncovers the impact of government on advertising, using two data sets to show: (i) the total spend on official announcements received by each newspaper and (ii) how much advertising space in square centimeters state-owned enterprises have placed in each newspaper. Interviews with editors-in-chief of newspapers also expose the direct role of government in the distribution of advertising.


2021 ◽  
Vol 01 (02) ◽  
pp. 22-40
Author(s):  
Abdul Aziz Al Alawi ◽  
◽  
Noor Sulastry Yurni Ahmad ◽  

The COVID-19 has had a massive impact on the Oman national health security system, putting the officials and medical crews under sustained pressure and challenges to cope with this crisis. We need to improve the national health security system to achieve health equity and to protect us all from the threat of COVID-19 and future pandemics. This study addresses the impact of COVID-19 on Oman national health security system. The study focuses on three objectives to determine the relationship between COVID-19 and national health security in Oman, to investigate the impact of COVID-19 on national health security, and to identify the role of government in mitigating the impacts of COVID-19 on national health security. The study applies a qualitative method approach and was conducted in two parts using questionnaire surveys and interviews. The study has found that, having a strong relationship between COVID-19 and national health security, the COVID-19 has had impacts on Oman national health security system and the role of the government in mitigating the impacts is very important. The purpose of the study is to generate recommendation to Oman national health security system to pave the way to a robust and resilient national health security system.


2017 ◽  
Vol 10 (1) ◽  
pp. 19-30
Author(s):  
Rameshwar Acharya

This study assesses the impact of remittance on Gross Domestic Product (GDP), Gross National Product (GNP) and Per Capita Income (PCI) of Nepal employing multiple regression method on national annual time series data for a period of 41 years (from 1974/75 to 2014/15). The results show that there is positive impact of remittance on GDP, GNP and PCI. Further, the findings clearly provide an evidence of predictive power of fixed capital formation on economic development. But the role of export could not be established. Finally, to foster the economic development, it is suggested that the government should initiate policy to channelize the remittance income into the productive uses by offering attractive investment schemes to the remittance receiving families.


2019 ◽  
Author(s):  
Bambang Guritno ◽  
Renny Aprilliyani ◽  
Hani Listyorini

The tourism sector is one of the mainstay sectors of the Indonesian government to generate foreign exchange, therefore the use, development, management, and financing of tourism areas must receive serious attention from the government by involving the role of government institutions, related stakeholders and participation of all levels of society in various policies and programs to be taken. This study tries to examine the description of good governance concepts and practices, institutional processes and procedures, development financing for the development of the tourism sector that is associated with education to improve the quality of human resources in the tourism sector. The approach used in this study is a qualitative approach with descriptive methods. Sources of data were obtained from field observations, interviews, group discussions and are expected to be able to encourage the development of regional tourism, especially destinations around the community through empowering the surrounding community to set destinations well. In order for all aspects of tourism management to work properly, the role of local government is needed in providing education support and support in the field of tourism, so it can fill the shortage of experts who will be placed in institutions or industries related to local tourism.


2020 ◽  
Vol 6 (2) ◽  
pp. 129
Author(s):  
Tri Adianto ◽  
Tihas Citra Buwana ◽  
Marcellinus Dicky Pradhana ◽  
Aris Sarjito

<p>Radicalism has become a real threat faced by all countries in the world, including Indonesia. This condition occurs because radicalism is the origin ideology of terrorism which has been confirmed as an extraordinary crime for the world. So, the Indonesian government needs to pay special attention to counter the radicalism issue which is now growing rapidly in Indonesia. This article was written to analyze the Government, the Indonesian National Armed Forces (TNI), and the Indonesian National Police (Polri) roles in countering radicalism issues in Indonesia through good governance concept. This article is written based on the result of phenomenology research used literature study approach of various literature that is relevant to the research topic. Based on the study, the results show that the countering process of radicalism issues conducted by the government of the Republic of Indonesia has not been well managed, because there is no strong legal basis concerning radicalism in Indonesia. Additionally, the weak synergy between the TNI and the Polri, which is tasked to countering radicalism issues, is also become an obstacle for eradicate radicalism issues in Indonesia. Therefore, optimizing the role of the Government, TNI, and Polri are needed by prevention, mapping, detention, and contra radicalism actions. On the other hand, those three parties must strengthen their synergy and cooperative in performed their roles in maintaining public security and national security from the dangers of radicalism.</p>


2018 ◽  
Vol 3 (3) ◽  
pp. 28-33
Author(s):  
Grace T. Pontoh ◽  
Yohanis Rura ◽  
Abdul Rahman ◽  
Muhammad Achyar Ibrahim

Objective - Transparency of financial reporting can be achieved through various media including the internet and is an important factor of good governance. The use of internet in government has been regulated to encourage the government to build and develop websites to present information to the public. This research analyzes the factors that influence the government's internet financial reporting (IFR) through e-government. Methodology/Technique - The factors tested in this research are: size, leverage, capital expenditure, and audit opinion of the Republic Indonesia Audit Board (BPK). The population of this research is 25 ministries registered on the e-government ranking index (PeGI) between 2013 and 2015. Path analysis using the SPSS 21 application program is used. Findings - The results show that size, capital expenditure and audit opinion of BPK affected the use of IFR through e-government, whereas leverage did not affect the use of IFR through e-government. Novelty – These findings indicate that e-government is an important mediating factor in disclosing financial reports on the internet as a medium of good governance for public institutions in Indonesia. Type of Paper - Empirical Keywords: Internet Financial Reporting; Size; Leverage; Capital Expenditure; Audit opinion; E-government. JEL Classification: M40, M41, M49.


2021 ◽  
Vol 59 (1) ◽  
pp. 109-132
Author(s):  
Biljana Gojković ◽  
Sanja Popović ◽  
Marijana Đukić

Abstract Fiscal stability of the local self-government units is the condition for stable public finances of the Republic of Srpska (hereinafter: RS) as a whole. Stable public finances of local self-government units have a positive impact on the economic growth of the RS. Therefore, it is necessary to pay a significant attention to the fiscal problems of local self-government units (hereinafter: LGUs). Although the public finances of the LGUs make up 15% of the total public finances of the Republic of Srpska, it is important to emphasize that the life of the RS citizens takes place in the local self-government. In this regard, LGUs have the important role in providing public goods and services, as well as creating the environment for the life of citizens on the basis of legally defined competencies. Having in mind the importance and role of local self-government units in the RS, it is necessary to ensure the efficient management and stability of their public finances. One of the preconditions for the successful exercise of the competencies of LGUs is the rational and efficient use of available resources. The aim of this paper is to examine the impact of the key fiscal factors of local self-government units on their fiscal stability. The results of this analysis will provide answers to the question of how rational and efficient local self-government units are in the execution of their competencies and how it is reflected on their revenues and expenditures, i.e. in total public finances of RS.


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