A Suggestion on the Local Government Accounting Act in the 21st Century

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

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Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

Ilomata International Journal of Management ◽

10.52728/ijjm.v1i4.158 ◽

2020 ◽

Vol 1 (4) ◽

pp. 177-190

Author(s):

Agung Nur Probohudono ◽

Wahyu Widayat ◽

Siti Arifah

Keyword(s):

Local Government ◽

Local Governments ◽

Quantitative Methods ◽

Task Force ◽

Linear Regression Analysis ◽

Secondary Data ◽

Accounting System ◽

Government Accounting ◽

Financial Audit ◽

The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

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Looking forward to the next 70 years: from a National Ill-Health Service to a National Health System

Health Economics Policy and Law ◽

10.1017/s1744133118000099 ◽

2018 ◽

Vol 14 (1) ◽

pp. 11-14

Author(s):

David J. Hunter

Keyword(s):

National Health Service ◽

Local Government ◽

Health Service ◽

Health System ◽

21St Century ◽

National Health ◽

National Health System ◽

Well Being ◽

Tipping Point ◽

Health And Well Being

AbstractAmidst the NHS’s (National Health Service) success lies its major weakness, although one that Klein overlooks in his reflections on the NHS as it approaches 70. The focus on, and investment in, curing ill-health has been at the expense of attending to the public’s overall health and well-being. This preoccupation poses a greater threat to the NHS’s future than privatisation. Despite the weakness having been diagnosed decades ago, redressing the imbalance has proved stubbornly hard to achieve. Rhetoric has not been translated into reality. Yet, we may be on the cusp of a tipping point where in order to ensure a sustainable NHS, and one that is capable of meeting the 21st century challenges facing it, there is a renewed and overdue interest in promoting health and well-being in communities. But for this to succeed, the NHS will need to embrace its bete noire, local government.

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On the regulatory changes in government accounting development in Indonesia

Journal of Accounting in Emerging Economies ◽

10.1108/jaee-10-2017-0097 ◽

2018 ◽

Vol 8 (3) ◽

pp. 387-411

Author(s):

Pran Krishansing Boolaky ◽

Nitri Mirosea ◽

Kishore Singh

Keyword(s):

Local Government ◽

Practical Implication ◽

International Standards ◽

Future Research ◽

Content Type ◽

Post Colonial ◽

Accounting Practice ◽

Government Accounting ◽

Regulatory Changes ◽

History Of

Purpose The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia. Design/methodology/approach It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period. Findings The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards. Research limitations/implications This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources. Practical implications The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research. Originality/value A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

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DEMOGRAPHIC PROSPECTS IN POLAND — DIAGNOSIS BASED ON SELECTED INDICATORS DETERMINING THE QUALITY OF LIFE OF POLES

PRZEGLĄD POLICYJNY ◽

10.5604/01.3001.0015.2495 ◽

2021 ◽

Vol 142 (2) ◽

pp. 26-46

Author(s):

Marek Stefański

Keyword(s):

Quality Of Life ◽

European Union ◽

Local Government ◽

21St Century ◽

The Elderly ◽

Polish Population

Demographic problems, including ageing of the Polish population, appear to be the challenge of the 21st century. This issue does not concern Poland exclusively, but rather involves the whole European Union. That is why it is necessary to undertake research in order to provide diagnoses, analyse the results and develop prospects needed to solve this matter. Shaping the safety of the elderly is a duty of authorities, local government entities and non-governmental organisations.

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