Financial Disclosure based on Web-ICT Determinants

2018 ◽  
Vol 5 (1) ◽  
pp. 72 ◽  
Author(s):  
Ahwan Hadi ◽  
Lilik Handajani ◽  
I Nyoman Nugraha Ardana Putra
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Information Disclosure ◽  
Public Information ◽  
Negative Influence ◽  
Positive Influence ◽  
Financial Information ◽  
Financial Disclosure ◽  
The Public

The purpose of this research is to analyze the influence of local government characteristic and accountability performance on the financial disclosure based on WEB-ICT and how it’s implications for local government financial performance as a response to the public information disclosure requirements. Using 307 regencies and cities local government in Indonesia as samples based on purposive sampling and analyze by SEM-PLS technique. The result shows that local government characteristic and accountability of local government performance has a positive influence on financial disclosure based on web-ICT. It indicates that local governments with better performance accountability levels and have greater or more mature characteristics will disclose wider financial information through the website. These findings are consistent with the signaling theory which states that organizations tend to provide a signal in the form of information disclosure to stakeholders to describe positive conditions. This study also found that financial disclosure based on web-ICT has a negative influence on local government financial performance, public sector characteristics that are nonprofit oriented cause disclosure of financial information does not encourage the financial performance of local government. Unlike the private sector, the disclosure of information encourages better corporate financial performance.

scholarly journals The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective

2018 ◽  
Author(s):  
Shuang Ling ◽  
Shan Gao ◽  
Wenhui Liu
Keyword(s):  
Social Media ◽  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Media Use ◽  
Evolutionary Game ◽  
Media Influence ◽  
Social Media Use ◽  
The Public

Despite the expectation that social media use in the public sector contributes to enhancing government's transparency, few studies have been investigated whether social media use actually leads to more disclosure during environmental incidents in practice and how social media influence local governments and their officials' information disclosure. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local government in social media context, and examine the internal mechanism that how social media influence the progress of information disclosure during environmental incidents. The findings indicate that social media plays an active constructive role in central-local government game relations. Specific- ally, social media can provides an efficient information channels for the central government supervise regional officials in environmental incidents, and thus improves its supervision efficiency, and it also provides an important means for internet mobilization and online-offline interaction by encouraging the public exchange information and express their views, and in turn forces local governments and their officials tend to disclosure ahead.

The ICT and the Legislation on Transparency and Freedom of Information

2015 ◽  
pp. 347-365
Author(s):  
Alejandro Sáez-Martín ◽  
Arturo Haro-de-Rosario ◽  
Manuela García-Tabuyo ◽  
María Del Carmen Caba-Pérez
Keyword(s):  
Dominican Republic ◽  
Local Governments ◽  
Information Disclosure ◽  
Public Information ◽  
Freedom Of Information ◽  
The Public ◽  
Electoral Turnout ◽  
The Government ◽  
The Many ◽  
Economic Capacity

The many cases of corruption that have come to light, among other scandals, have led the public to lose faith in the management of public institutions. In order to regain confidence, the government needs to inform its citizens of all its actions. Public information should be accessible and controlled by means of a regulatory framework. The aim of this chapter is to analyze the transparency achieved and the progress still needed to be made by Dominican Republic municipalities with regards to complying with the requirements of the law on public information management. The chapter discusses the voluntary transparency achieved and factors that affect the implementation of information policies. The results highlight deficiencies in certain areas of online public information disclosure. The population size, economic capacity and electoral turnout are all factors that affect the online dissemination of public information by local governments in the Dominican Republic.

scholarly journals Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

2018 ◽  
Vol 10 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Anissa Adriana ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Financial Information ◽  
Capital Region ◽  
The Public ◽  
Regional Governments

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

scholarly journals Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia

2016 ◽  
Vol 3 (2) ◽  
pp. 89-104 ◽  
Author(s):  
Ariefia Nosihana ◽  
Rizal Yaya
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Management ◽  
Local Governments ◽  
Political Competition ◽  
Positive Influence ◽  
Financial Reports ◽  
Factors Affecting ◽  
The Public ◽  
Potential Factors

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.

scholarly journals Determinants of Internet Financial Reporting in Indonesian Local Governments

2017 ◽  
Vol 2 (1) ◽  
pp. 101
Author(s):  
Warsidi . ◽  
Wahyu Rizkiyaningsih ◽  
Oman Rusmana ◽  
Sukirman .
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Political Competition ◽  
Total Sample ◽  
Relevant Information ◽  
Positive Influence ◽  
Financial Information ◽  
The Internet ◽  
And Performance

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.

scholarly journals DIFUSI KEBIJAKAN KETERBUKAAN INFORMASI PUBLIK DI KABUPATEN BANDUNG BARAT

Responsive ◽  
2021 ◽  
Vol 3 (4) ◽  
pp. 179
Author(s):  
Rochmat Bahtiar ◽  
Mohammad Benny Alexandri ◽  
Candradewini Candradewini
Keyword(s):  
Qualitative Research ◽  
Local Governments ◽  
Information Disclosure ◽  
Diffusion Mechanism ◽  
Policy Diffusion ◽  
Public Information ◽  
The Public ◽  
Policy Choices ◽  
The Government ◽  
Made In

Penelitian ini dilakukan untuk mengetahui bagaimana Pemerintah Kabupaten Bandung Barat menerapkan kebijakan Keterbukaan Informasi Publik melalui mekanisme difusi kebijakan. Empat mekanisme utama difusi kebijakan yaitu, pembelajaran, persaingan, peniruan dan pemaksaan yang telah dilakukan oleh Pemerintah Kabupaten Bandung Barat akan dipaparkan melalui metode penelitian kualitatif deskriptif. Dengan begitu dapat secara eksplisit dapat terlihat berbagai upaya yang dilakukan dalam menentukan pilihan kebijakan yang dipengaruhi oleh penerapan kebijakan serupa yang dilakukan oleh Pemerintah Daerah lain.  The study was conducted to see how the Government of Bandung Barat District implemented the Public Information Disclosure policy through policy diffusion mechanism. The four main mechanism of policy diffusion, namely, learning, competition, imitation and coercion that have been carried out by the Government of Bandung Barat District will be presented through descriptive qualitative research methods. In this way, it can be seen explicitly from the various policies made in determining policy choices that can be based on policies taken by other local governments. 

scholarly journals Political environment in the effect of the regional government financial performance on disclosure of financial information on website

2016 ◽  
Vol 19 (1) ◽  
pp. 27
Author(s):  
Yustina Hiola ◽  
Rosidi Rosidi ◽  
Aji Dedi Mulawarman
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Partial Least Square ◽  
Financial Information ◽  
Least Square ◽  
The Political ◽  
Political Environment ◽  
Regional Government ◽  
The People

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.

scholarly journals Transparency and Accountability of Local Government by Internet Financial Reporting in Ex Besuki Residency

2017 ◽  
Vol 2 (1) ◽  
pp. 31-37
Author(s):  
Isti Fadah ◽  
Astri Kurniawati ◽  
Purnamie Titisari
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Public Information ◽  
Secondary Data ◽  
Primary Data ◽  
Government Website ◽  
Transparency And Accountability

Objective - The objective of this research to describe and explore transparency and accountability of local government in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on Public Information Disclosure. Ex Besuki Residency is called an administration area in East Java which consists of local government Banyuwangi, Jember, Bondowoso, and Situbondo in the Dutch East Indies era. Methodology/Technique - This research is a qualitative non-interactive (non-interactive inquiry) research by using phenomenological approach. This research uses content analysis to analyze Local Government website content appearance related to Internet Financial Reporting. This research uses primary and secondary data. Primary data is in form of observation result in local government website appearance. Secondary data is in form of Internet Financial Reporting obtained by downloading on local government website. Findings - The results show there is no local government to show its Internet Financial Reporting in full. No publication of most categories of Internet Financial Reporting means reduced accessibility and understanding of Internet Financial Reporting. Novelty - The paper identifies that accountability and transparency of local governments to the central government through the State Audit Board opinion was not yet able to make local government to be accountable and transparent to the public. Type of Paper Review Keywords: Transparency, Accountability, Local Government, Internet Financial Reporting, Public Information Disclosure. JEL Classification: D82, H83.

KUALITAS LAYANAN KETERBUKAAN INFORMASI PUBLIK BERBASIS WEBPORTAL PADA PEJABAT PENGELOLA INFORMASI DAN DOKUMENTASI (PPID) KABUPATEN SLEMAN TAHUN 2019

2020 ◽  
Vol 3 (1) ◽  
pp. 55-66
Author(s):  
Coni Wanprala ◽  
Isnaini Muallidin ◽  
Dewi Sekar Kencono
Keyword(s):  
Information Disclosure ◽  
Central Government ◽  
Public Information ◽  
Descriptive Study ◽  
Field Observations ◽  
Public Agencies ◽  
The Public ◽  
Qualitative Descriptive ◽  
The Government ◽  
Data Collection Technique

At present the development of technology and information has reached a very rapid level. Technology and information are used as a service media in the government environment which is also known as e-Government, one of which is the service of public information disclosure. The central government through Law No. 14 of 2008 concerning Openness of Public Information, encourages all Public Agencies including the Sleman Regency Government to make transparency in the administration of the state by utilizing information technology. This research is a qualitative descriptive study which aims to describe the reality that occurs. The object of research in this study is the official website of the Information and Documentation Management Officer (PPID) of Sleman Regency with the domain https://ppid.slemankab.go.id then the Sleman Regency Communication and Informatics Office as the organizer of the public information disclosure program. The data collection technique itself is carried out by means of interviews, documentation studies, and field observations (observations). After collecting and presenting data, then the data will be reduced first then analyzed and concluded. From the results of the study, in general the researchers concluded that the Sleman Regency PPID website had reached the level of qualification to become a quality website, however there were still some improvements and evaluations that had to be done by the relevant agencies in order to be better, namely (i) the website was still being assessed as a one-way service (ii) There are still many OPDs that are not ready to implement PPID (iii) data and information are still not updated (iv) lack of responsiveness of services in requests for information.

scholarly journals Council Press Offices as Sources of Political Information: Between Journalism for Accountability and Propaganda

2021 ◽  
Vol 13 (2) ◽  
pp. 34
Author(s):  
Vanessa Rodríguez-Breijo ◽  
Núria Simelio ◽  
Pedro Molina-Rodríguez-Navas
Keyword(s):  
Local Government ◽  
Focus Groups ◽  
Citizen Participation ◽  
Public Information ◽  
Public Debate ◽  
Qualitative Approach ◽  
Political Information ◽  
Political Leaders ◽  
The Public ◽  
Selection Of

This study uses a qualitative approach to examine what political and technical leaders of municipalities understand transparency and public information to mean, and what role they believe the different subjects involved (government, opposition, and the public) should have. The websites of 605 Spanish councils with more than 100,000 inhabitants were analysed and three focus groups were held with political and technical leaders from a selection of sample councils. The results show that the technical and political leaders of the councils do not have a clear awareness of their function of management accountability or of the need to apply journalistic criteria to the information they publish, defending with nuances the use of propaganda criteria to focus on the actions of the local government, its information, the lack of space dedicated to public debate and the opposition’s actions. In relation to accountability and citizen participation, they have a negative view of citizens, who they describe as being disengaged. However, they emphasize that internally it is essential to continue improving in terms of the culture of transparency and the public information they provide citizens.

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