scholarly journals [RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL

2017 ◽  
Vol 17 (2) ◽  
pp. 172
Author(s):  
Ratna Ayu Damayanti ◽  
Syarifuddin Syarifuddin ◽  
Darmawati Darmawati ◽  
Aini Indrijawati
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Information ◽  
Model Management ◽  
Quality Of Information ◽  
Real Thing ◽  
The Public ◽  
And Performance ◽  
Definition Of

Accounting reforms in the public sector aims to improve the quality of information provided to decision makers and stakeholders. Improving the quality of information needed to drive accountability and performance in public sector organizations. This is important because the accounting information plays a key role in decision-making in the organization. This study aims to determine "how accounting information is interpreted by the community and Gowa local government in the construction of public accountability". This study involves an interpretive methodology that uses the perspective of understanding nominalism from the nominalists who see social reality as something that is none other than the label, name, or concept that is used to construct reality. The nominalists view that there is no real thing. The names are only considered as artificial creations whose utility depends on the appropriateness of describing, giving meaning, and negotiate something or the outside world. The study found that the Gowa local government has not made a voluntary effort to adjust the model management and reporting of accountability to the specific needs of their community. Such adjustments should begin with a clear definition of the objectives assigned to the local government, so it can be found indicators to measure the extent to which objectives have been achieved. That is, these indicators can be used in conjunction with economic and financial indicators of more traditional and so easily understood by the public.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

Understanding Expectations, Perceptions and Satisfaction Levels of Customers of Military Engineer Services in India

2010 ◽  
Vol 2 (3) ◽  
pp. 53-73 ◽  
Author(s):  
Anand Parkash Bansal ◽  
Vishnuprasad Nagadevara
Keyword(s):  
Structural Change ◽  
Public Sector ◽  
Public Perception ◽  
Demographic Characteristics ◽  
Quality Of Services ◽  
The Public ◽  
Military Engineer ◽  
Infrastructure Provision ◽  
And Performance

Customer satisfaction and client orientation concepts are needed in all service providing organisations, including those engaged in construction and infrastructure provision within the public sector where the public perception about their services is at its lowest. This study measures the expectations and perceptions of various service elements among clients of Military Engineer Services (MES) in India. Customers’ survey mode was used to measure the expectations, perception, importance and satisfaction. The perceived quality of services provided by this department was measured with SERVQUAL instrument on selected attributes using the Gap approach for identifying priorities. Additionally, this study also examines the influence of demographic characteristics of clients on expectations and perceptions of the clients. The results can be used by similar organisations for cultural and structural change to increase accountability and performance, in which the results indicate that the three most important dimensions in the order of importance among the clients of MES are tangibles, responsiveness and reliability.

scholarly journals STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA

2017 ◽  
Vol 12 (3) ◽  
pp. 417
Author(s):  
Yuliastuti Rahayu
Keyword(s):  
Corporate Governance ◽  
Law Enforcement ◽  
Local Government ◽  
Characteristic Difference ◽  
Quality Of Information ◽  
The Public ◽  
Good Corporate Governance ◽  
Public Company

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard. The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of  ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.

Understanding Expectations, Perceptions and Satisfaction Levels of Customers of Military Engineer Services in India

2012 ◽  
pp. 219-238
Author(s):  
Anand Parkash Bansal ◽  
Vishnuprasad Nagadevara
Keyword(s):  
Structural Change ◽  
Public Sector ◽  
Public Perception ◽  
Perceived Quality ◽  
Demographic Characteristics ◽  
The Public ◽  
Military Engineer ◽  
Infrastructure Provision ◽  
And Performance

Customer satisfaction and client orientation concepts are needed in all service providing organisations, including those engaged in construction and infrastructure provision within the public sector where the public perception about their services is at its lowest. This study measures the expectations and perceptions of various service elements among clients of Military Engineer Services (MES) in India. Customers’ survey mode was used to measure the expectations, perception, importance and satisfaction. The perceived quality of services provided by this department was measured with SERVQUAL instrument on selected attributes using the Gap approach for identifying priorities. Additionally, this study also examines the influence of demographic characteristics of clients on expectations and perceptions of the clients. The results can be used by similar organisations for cultural and structural change to increase accountability and performance, in which the results indicate that the three most important dimensions in the order of importance among the clients of MES are tangibles, responsiveness and reliability.

scholarly journals Influence the Quality of Accounting Information Systems and the Effectiveness of Internal Control on Public Financial Reporting Quality; an Empirical Sturdy

2021 ◽  
Vol 04 (02) ◽  
Author(s):  
Mayadunnege Senaka Anuruddha ◽  
Keyword(s):  
Public Sector ◽  
Sri Lanka ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
The Public ◽  
The Government

There is a growing concern over the public financial management practices including financial reporting of governments. People's concern over more productive public resource utilization has flourished. Not only that, transparency, accountability, and openness of public money utilizations have become more common. Financial reporting is a key leading instrument that is able to prove both ideas. The requirement stimulates governments to concern about the quality of financial reporting in the public sector. The government of Sri Lanka has already taken several steps to strengthen their public financial reporting while there are still being criticisms by critical interest parties. The situation creates a drought over the effectiveness and the direction of the initiatives. Based on the public financial reporting environment in Sri Lanka, the research investigates the determining factors of Public Financial Reporting Quality (PFRQ). Scholars acknowledge the influence of the Accounting Information System (AIS) and Internal Control (IC) to determine the PFRQ in different organizational environments. A questionnaire survey seeking opinions on these two areas was distributed to a sample of Accountants working in the central government ministries and departments in Sri Lanka. The results reveal the strong contribution of AIS and IC to enhance the PFRQ. The results further acknowledge the findings of previous scholars over the positive influence of AIS and IC to determine the FRQ. These findings contribute to the literature by analyzing the determinants of financial reporting quality in the public sector. Finally, it is recommending to the government of Sri Lanka to take steps to strengthen their public financial reporting in a correct and more influential direction.

scholarly journals Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania

Economies ◽  
2019 ◽  
Vol 7 (4) ◽  
pp. 116
Author(s):  
Rasa Kanapickiene ◽  
Greta Keliuotyte-Staniuleniene
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Information Disclosure ◽  
Accounting Information ◽  
Financial Statements ◽  
Disclosure Quality ◽  
The Public ◽  
Tangible Assets ◽  
Public Sector Accounting

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this research is the first of its kind in Lithuania. Based on the legal and regulatory requirements and related scientific literature, the research model of the accounting information disclosure quality in the financial statements has been created. Using the content analysis of consolidated annual financial statements of Lithuanian municipalities (years 2013–2016), the disclosure quality index has been calculated, as well as the accounting information disclosure quality of the tangible assets has been evaluated and compared. The results show that the quality of accounting information disclosure of Lithuanian municipalities in 2013 was low (revealed 37.87% of the mandatory information), while in subsequent years, the disclosure of mandatory information increased (to 45.50% in 2016) and the quality of information disclosure became average. Multiple panel regression analysis revealed that specific factors such as size of the municipality, municipality debt-paying capacity, municipality tangible assets, and municipality revenue, have a statistically significant impact on the accounting information disclosure quality.

scholarly journals STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA

2018 ◽  
Vol 12 (3) ◽  
pp. 417-438
Author(s):  
Yuliastuti Rahayu
Keyword(s):  
Corporate Governance ◽  
Law Enforcement ◽  
Local Government ◽  
Characteristic Difference ◽  
Quality Of Information ◽  
The Public ◽  
Good Corporate Governance ◽  
Public Company

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard.The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of  ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PELAYANAN DI SEKTOR PUBLIK

2011 ◽  
Author(s):  
Hari Wahyudi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Service Sector ◽  
Accounting Information ◽  
Service Performance ◽  
Test Reliability ◽  
Test Results ◽  
Performance Information ◽  
Accounting Information Systems ◽  
The Public

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.

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