scholarly journals Evaluation of the audit committees of government ministries in Namibia: Their compositions, functions and regulations

2015 ◽  
Vol 4 (4) ◽  
pp. 147-159
Author(s):  
Angela Winnie Kandandu ◽  
Edwin Beukes ◽  
Olumide Henrie Benedict
Keyword(s):  
Internal Control ◽  
Audit Committee ◽  
Best Practice ◽  
Secondary Data ◽  
Audit Committees ◽  
Primary Data ◽  
The Public ◽  
The Government ◽  
Code Of Corporate Governance ◽  
Voice Recorder

The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative approach of inquiry. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. Both primary and secondary and data were used. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data was during the review of existing literature on the subject. The study found that from the 4 government ministries with audit committees, only one ministry consisted of independent members as well as an independent chairperson, while 3 ministries are chaired by members within their organisations. There was clear evidence of lack of accounting / financial /auditing competence among the committee members. This trend is contrary to the best practice which requires that the chairperson of the audit committees be independent of the ministry as well as the members of the audit committee. The finding indicates possibility of lack of capacity to carry out the functions of audit committees; weak internal control systems; chances of conflict of interest and complacency due to the lack of independence. There is avenue for further research as more ministries in Namibia are now establishing their audit committees, especially as the Namibian Code of Corporate Governance (the NamCode) gains more popularity among the public sector.

scholarly journals PENGEMBANGAN KLASTER AGROINDUSTRI DI DESA GONDANGAN KECAMATAN JOGONALAN KLATEN

2016 ◽  
Vol 15 (2) ◽  
pp. 84
Author(s):  
Ida Susi D ◽  
Didik I ◽  
Asih Marini W
Keyword(s):  
Rural Areas ◽  
Local Governments ◽  
Local Community ◽  
Secondary Data ◽  
Primary Data ◽  
Industry Cluster ◽  
The Public ◽  
High Participation ◽  
The Government ◽  
High Level

SMEs snacks in Gondangan village has the potential to be developed. The village has the potential to be Gondangan Agro-industry region, although it is still much that needs to be repaired and prepared.This study aims to determine the attitude of the public about the development of SMEs in rural areas Gondangan into Agro-industry clusters and how community participation in the development of SMEs in rural areas Gondangan to be Agroindustri. Respondents in this study were the leaders and local community leaders, citizens, snack home industry in the region.This study is a descriptive study with a qualitative approach. The data of this study is primary data and secondary data consists of qualitative and quantitative data. Primary data were obtained with the interview and focus group discussion.The results showed that the attitude of the public, snack ho,e industri actor and local governments support the development of the region as an area of Agro-Industry cluster. In terms of participation, the government showed a high participation and support by facilitating a variety of activities to realize the region of Agro-Industry cluster, while the snacks businessman as the main actor of Agro-industry development of the area did not show a high level of participation.

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

scholarly journals IMPLEMENTASI GOOD GOVERNANCE SEBAGAI UPAYA PENCEGAHAN PENYAKIT BIROKRASI DALAM PELAYANAN PUBLIK (STUDI KASUS KASUS PELAYANAN ADMINISTRASI KEPENDUDUKAN DI KANTOR KECAMATAN MEDAN HELVETIA

2021 ◽  
Vol 29 (2) ◽  
pp. 24
Author(s):  
Pangeran Teguh Anugrah ◽  
Abdul Kadir ◽  
Pin Pin
Keyword(s):  
Human Resources ◽  
Public Service ◽  
Public Services ◽  
Good Governance ◽  
Secondary Data ◽  
Primary Data ◽  
Organizational Relationships ◽  
Public Servants ◽  
The Public ◽  
The Government

District is part of the government organization that is closest to dealing directly with the community and spearheading the success of regional development, especially in Medan, where the District will be seen directly in planning and controlling development and services, and a reflection of good governance in Medan. The objectives of this study are as follows: (i) to describe the Good Governance implementation in the District, especially in the District of Medan Helvetia, (ii) to analyze the factors that support and inhibit the implementation in the District, especially in the District of Medan Helvetia.The form of descriptive research using a qualitative approach, this research was conducted in the District of Medan Helvetia. The informants consisted of key informants, namely the Head of District and their apparatus as many as 4 people who were determined purposively and the Main informant namely the community who were taken accidentally as many as 20 people at the time of the study. Primary data comes from interviews and secondary data from literature studies and other written documents. After the data and information needed has been collected, the researcher then sifts through the data and information into the research indicators that have been determined. After the data and information are grouped, the researcher then presents the data and analyzes the data qualitatively.Research Results: The good governance implementation in Medan Helvetia District Office refers to the Decree of the District of Medan Helvetia number 138/19-17/SK-MH/IX/2015 on Standard Operating Procedures (SOP) in Medan Helvetia District Environment. In general, the implementation analysis as follows: (i) Standards and Policy Objectives: public servants have attempted to achieve the public service goals they have set, (ii) Resources: human resources and support resources or facilities, researchers see still shortcomings, (iii) Inter-Organizational Relations: inter-organizational relationships implemented in Medan Helvetia  District are good, (iv) Characteristics of the Implementing Agent: the characteristics of the existing implementing agent can already be applied by the implementor of public services in both the public service in Medan Helvetia district, (v) Social, Political, and Economic Conditions: on the variable social, economic and political conditions, the implementors of public services in providing public services do not discriminate between each other, (vi) Implementor Disposition: the attitude given by the implementor of public services is friendly and courteous when providing public services. Supporting factors are cooperation with stakeholders, commitment of the head district (Camat), and the economic potential of the region and opportunities of private CSR, while the Inhibitor Factors are Lack of community participation, lack of human resources apparatus, lack of funds and some damaged road and drainage infrastructure.

scholarly journals Faktor Keberhasilan Implementasi Kebijakan Penyelenggaraan Haji Di Kota Bandung

2020 ◽  
Vol 12 (1) ◽  
pp. 26-37
Author(s):  
Ahmad Syamsir
Keyword(s):  
Participant Observation ◽  
Implementation Process ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Rules ◽  
The Public ◽  
Data Archives ◽  
Implementation Policy ◽  
The Government ◽  
The City

The service of organizing the pilgrimage is actually every year always strived to be better. The Government through the Indonesian Ministry of Religion in Bandung, should be able to implement the Implementation of Hajj Implementation Policy optimally and effectively, without ignoring the formal legal rules that have been established so far. This study aims to analyze the factors of success and failure of implementing the implementation of the pilgrimage policy in the city of Bandung. The approach used in this study is a qualitative approach, where researchers are directly involved in the study site through observation and participant observation. The type of data from this study are primary data and secondary data. Primary data in the form of information and data from interviews with interested parties and the main actors in the implementation of the pilgrimage in the city of Bandung. Secondary data sourced from articles, literature studies, documents and photos, statistical data, archives both from the government and the public as well as mass media publications. The results of this study indicate that in the process of implementing the implementation of the pilgrimage policy in the city of Bandung faces a number of challenges that are not easy so that several factors emerge that led to the success or failure of the implementation process. This study can be concluded that the implementation of the Hajj policy in the city of Bandung in 2016 has not been carried out properly, due to a paradoxical reality towards the ideal policy that has been determined.

scholarly journals Employees Behaviour, Equity in Financial Compensation and Performance of Public Universities in Ghana

2017 ◽  
Vol 4 (3) ◽  
pp. 43
Author(s):  
Evelyn Owusu Frempong ◽  
Gabriel Dwomoh
Keyword(s):  
Public Universities ◽  
Secondary Data ◽  
Primary Data ◽  
Easy Access ◽  
The Public ◽  
The Government ◽  
And Performance ◽  
Main Instrument ◽  
The Relationship ◽  
Moderating Role

The main purpose of the study is to contribute to knowledge by assessing the moderating role equity in financialcompensation plays on the relationship between employees’ behavior and performance of state owned universities inGhana. The targeted population for the study was the 10 public universities established by an Act of Parliament andare recognized by the National Accreditation Board. Out of this, 7 public universities were selected usingconvenience sampling. The choice of this sampling method was based on accessibility and easy access toinformation to facilitate the research. In each of the sample, 15 employees’ mainly senior members both fromadministration and academic totalling 105 were randomly selected for the study. The main instrument used forcollection of primary data was questionnaires and interviews whilst review of selected public universities websites,published textbooks, journals and newsletters constitute the secondary data. The instrument used for the study wastested for its reliability and fitness and the result was positive with cronbach’s alpha value of 0.856. Analysis for thestudy was done using correlation and regression to test for the hypotheses developed. The results show that employees’behaviour has high positive relationship with performance of public universities with equity in financial compensationplaying a moderating role. The study therefore recommends the need for the Government of Ghana to continue with thefull implementation of its single spine pay policy since it will ensure fairness in the public sector wage which will inturn influence employees’ behaviour positively and performance of the sector as a whole.

scholarly journals MENGUJI KEWENANGAN DEWAN PENGAWAS KOMISI PEMBERANTASAN KORUPSI DALAM PEMBERIAN IZIN PENGGELEDAHAN SEBAGAI TINDAKAN MERINTANGI PROSES PENYIDIKAN (OBSTRUCTION OF JUSTICE)

Esensi Hukum ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 48-63
Author(s):  
Arman Tjoneng ◽  
Christin Septina Basani ◽  
Novalita Sidabutar
Keyword(s):  
Research Method ◽  
Supervisory Board ◽  
Secondary Data ◽  
Criminal Code ◽  
The Other ◽  
Primary Data ◽  
Literature Study ◽  
Legal Research ◽  
The Public ◽  
The Government

Abstract The Corruption Eradication Commission (KPK) has become a super institution with extraordinary restraint. With the new Corruption Eradication Commission Law, some people think that the KPK has been weakened, which has been an institution loved by the public, even though the government denies that the new KPK Law has not weakened the KPK at all. One of the new things is the formation of the KPK Supervisory Body, one of which has the authority to grant permission to the KPK to conduct searches, which in fact has an impact on the problems at hand. The method used is a normative legal research method. The approach used is a statutory approach. The data used are secondary data obtained by literature study and primary data obtained by conducting interviews with related party respondents. There has been a shift in the meaning of Barriers to Justice as stated in Article 221 of the Criminal Code with Article 221 of the Corruption Eradication Law where Article 221 of the Criminal Code views Obstruction of Justice as a material offense while for Article 21 of the Corruption Eradication Law, Judicial Obstruction is seen as a formal offense. On the other hand, the actions of the Supervisory Board in granting licenses for searches, confiscation, etc. are not automatically considered a disturbance of justice unless it can be proven that the elements of wrongdoing committed by the Supervisory Board can be proven.   Keywords : Corruption, Authority, Obstruction Of Justice.   ABSTRAK Komisi Pemberantasan Korupsi (KPK) telah menjadi lembaga super dengan pengekangan yang luar biasa. Dengan adanya Undang-Undang KPK yang baru, sebagian orang menilai telah terjadi pelemahan KPK yang selama ini menjadi institusi yang dicintai masyarakat, padahal pemerintah membantah bahwa Undang-Undang KPK yang baru sama sekali tidak melemahkan KPK. Salah satu hal baru yaitu adalah pembentukan Badan Pengawas KPK yang salah satunya memiliki kewenangan untuk memberikan izin kepada KPK untuk melakukan penggeledahan, yang ternyata berdampak pada permasalahan yang sedang dihadapi. Metode yang digunakan adalah metode penelitian hukum normatif. Pendekatan yang digunakan adalah pendekatan statutori. Data yang digunakan adalah data sekunder yang diperoleh dengan studi pustaka dan data primer diperoleh dengan melakukan wawancara dengan responden pihak terkait. Telah terjadi pergeseran makna Hambatan Keadilan sebagaimana tertuang dalam Pasal 221 KUHP dengan Pasal 221 Undang-Undang Pemberantasan Korupsi dimana Pasal 221 KUHP memandang Obstruksi Keadilan sebagai delik material sedangkan untuk Pasal 21 Undang-Undang Pemberantasan Korupsi, Obstruksi Peradilan dipandang sebagai delik formal. Di sisi lain, tindakan Dewan Pengawas dalam pemberian izin penggeledahan, penyitaan, dan lain-lain tidak serta merta dianggap sebagai gangguan keadilan kecuali dapat dibuktikan bahwa unsur-unsur perbuatan salah yang dilakukan Dewan Pengawas dapat dibuktikan. Kata Kunci: Korupsi, Otoritas, Obstruksi Keadilan.

scholarly journals Pemutakhiran Kebijakan Smart Health City Secara Kolaboratif Sebagai Upaya Pelaksanaan Revolusi Mental: Studi Di Kota Depok

2020 ◽  
Vol 2 (2) ◽  
pp. 110-129
Author(s):  
Adam Dwi Juliansyah ◽  
Dyah Ayu Febriani ◽  
Hisyam Yusril Hidayat ◽  
Mohammad Hernanda Trianggoro ◽  
Vanissa Noorizqa Prastowo
Keyword(s):  
Public Health ◽  
Health Sector ◽  
Secondary Data ◽  
Strategic Plan ◽  
City Government ◽  
Primary Data ◽  
Healthy City ◽  
The Public ◽  
The Government

The problem in the health sector is one of the complicated problems faced by the government, this is evidenced by the extraordinary events (KLB) in various regions, one of which is the Hepatitis A outbreak in Depok that accumulates 306 cases. The main cause of these outbreaks is the low awareness and mentality of the public regarding the application of healthy and clean lifestyles and the government's preventive ability in terms of policies. Seeing this problem, the City Government of Depok has a strategic plan in the form of the Smart Healthy City (SHC) Depok policy as one of the policy efforts in order to improve the quality of public health through implementing technology and increasing competence in realizing the policy. This paper aims to review how the SHC Depok strategic plan policy can be collaboratively updated to carry out a mental revolution not only at the local government level, but also that policy can be understood by the public. The goal of the mental revolution is not only towards society, but also from the side of the government and various other parties. This paper was compiled from primary data in the form of in-depth interviews with various informants and secondary data from books, journals, and electronic sources. The expected outcome of the SHC Depok policy renewing itself is to improve the quality of services and improve the quality of public health based on preventive and collaborative actions.

scholarly journals PERSEPSI MASYARAKAT DESA HUTAN LAHAN BASAH TERHADAP PERUBAHAN FUNGSI CAGAR ALAM MENJADI TAMAN WISATA ALAM

2021 ◽  
Vol 9 (3) ◽  
pp. 333
Author(s):  
Setia Budi Peran ◽  
Zainal Abidin ◽  
Badaruddin Badaruddin
Keyword(s):  
Public Perception ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Likert Scale ◽  
Primary Data ◽  
Scale Analysis ◽  
The Public ◽  
Nature Preserve ◽  
Function Change ◽  
The Government

This research aims to analyze the public perceptions to the function change the nature preserve of Pulau Burung becomes the nature tourist park in the Pulau Burung Forest Village. The analysis used in this research is by using a Likert Scale analysis. The research location is housed in the Pulau Burung Village of District Tanah Bumbu. This study uses primary data obtained directly through a questionnaire to the villagers of the District Pulau Burung. Secondary data obtained through the government in the village. The sampling using simple random sampling method, where all members have the same population was selected as a representative sample of the population. To determine the public perception then used the likert scale analysis. The results showed that a high perception of the function change of nature preserve become nature tourist park and it’s management in the Forest Village District of Pulau Burung, seen from three indicators of responses/opinions, knowledge, and attitudes

Does Audit Committee Monitoring Matter in the Government Sector? Evidence from Municipal Internal Control Quality

2014 ◽  
Vol 3 (1) ◽  
pp. 58-80 ◽  
Author(s):  
Kevin T. Rich ◽  
Jean X. Zhang
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Committee ◽  
Audit Committees ◽  
Control Problems ◽  
Control Quality ◽  
Self Selection ◽  
Government Sector ◽  
The Government ◽  
Financial Oversight

ABSTRACT We investigate whether the presence of municipal audit committees is associated with internal control quality in the municipal setting. The evidence shows that only 20 percent of municipalities in our sample voluntarily maintained an audit committee during the sample period of 2001 through 2004. Our results highlight that municipalities with audit committees are associated with fewer internal control problems, which in turn suggests these cities should be less likely to experience future significant financial reporting failures. These results persist in specifications that use econometric procedures to address concerns about self-selection. Overall, our findings suggest that audit committee presence plays an important role in municipal financial oversight.

scholarly journals Pelaksanaan Program Nasional Pemberdayaan Masyarakat (PNPM) Mandiri Perdesaan Dalam Meningkatkan Kesejahteraan Masyarakat Miskin di Desa Sukarara Kecamatan Jonggat Kabupaten Lombok Tengah

2015 ◽  
Vol 2 (01) ◽  
Author(s):  
Raddana Raddana
Keyword(s):  
Essential Element ◽  
Secondary Data ◽  
Primary Data ◽  
Sample Population ◽  
Ongoing Research ◽  
The Public ◽  
The Poor ◽  
The Government ◽  
Conducting Research ◽  
Optimal Implementation

Abstract: Empowerment is an attempt to make people, groups or communities become more empowered so that they can take care of their interests independently. As we know, that in the implementation of PNPM-MP should involve community participation as an essential element. However, the implementation in the field, PNPM-MP faced with the problem of minimal participation of the community. This will result in less optimal implementation of PNPM-MP in Sukarara, Jonggat, Central Lombok. The writer interested in conducting research with the title of PNPM-MP in Improving Welfare of the Poor with the formulation of the problem: (1) How is the implementation (2) What are the barriers and factors supporting the implementation and (3) what the government's efforts to overcome obstacles of PNPM-MP in improving the welfare of the poor in Sukarara, Jonggat, Central Lombok.This study uses descriptive qualitative research method, the writer did not use the sample population. The writer is using purposive informants as a source of primary data and documents as a source of secondary data. To support ongoing research, writer uses a variety of secondary data in order to support the completeness of the data required in this study.The results of the study: (1). PNPM-MP can be broadly improve the welfare of the poor due to open employment opportunities through development of infrastructure. (2). Barriers in general practice: Human resources is still low, procurement of materials/goods to be auctioned, disbursements are often not timely, lack of socialization and development and (3) Supporting the management of the program is already well organized from the central, provincial, regency, districts and villages (4) efforts by the government is directing the public to increase their knowledge and skills.Keywords: Implementation, PNPM-MP, Welfare of the Poor

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