scholarly journals FAKTOR-FAKTOR KECURANGAN AKUNTANSI DI PEMERINTAH DAERAH DAN PERAN ETIKA ISLAM DALAM PENCEGAHANNYA

2019 ◽  
Vol 7 (1) ◽  
pp. 1-20
Author(s):  
Dani Kusumastuti
Keyword(s):  
Local Government ◽  
Digital Libraries ◽  
Local Governments ◽  
Empirical Studies ◽  
Accounting Fraud ◽  
Islamic Ethics ◽  
Policy Makers ◽  
Fraud Prevention ◽  
Regional Autonomy ◽  
Library Journal

Purpose - Corruption in local government is becoming increasingly prevalent. This has become an irony amid the vigorous development in the era of regional autonomy. To deal with this problem, this study is aimed to identify the factors of fraud in the local governments of Indonesia and to investigate whether the application of Islamic ethic can prevent accounting fraud. Design/methodology/approach – To achieve this goal, this study collects and compares the results of various quantitative empirical studies in various local governments throughout Indonesia that have been carried out in the past three years (2015-2017). The data will be synthesized and conclusions drawn in this study to answer research questions. The data is obtained in journals traced in several electronic media such as digital libraries, internet or library journal collections. The keywords used for search are: factors, accounting fraud, fraud, prevention and local government. Findings – The results provide evidences that indicate that accounting fraud in local goverments of Indonesia is significantly influenced by factors explained in Fraud theory. It is also proved from empirical studies that the implementation of Islamic ethic is useful to prevent fraud within local goverments in Indonesia. Research limitations/implications –The result of the paper contribute to the literature in understanding of how to prevent accounting fraud especially within the local governments in Indonesia by developing approaches based on Islamic ethics. Originality/value – Findings are useful for policy makers and local goverments to handle accounting fraud cases and enhance their accounting fraud prevention system by applying Islamic ethics.

Online sustainability information in local governments in an austerity context

2016 ◽  
Vol 40 (4) ◽  
pp. 497-514 ◽  
Author(s):  
Isabel Brusca ◽  
Francesca Manes Rossi ◽  
Natalia Aversano
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Design Methodology ◽  
Environmental Information ◽  
Online Information ◽  
Policy Makers ◽  
Content Type ◽  
Relevant Role ◽  
Flow Of Information ◽  
Production Of Information

Purpose – The purpose of this paper is to analyse and compare how austerity has influenced online sustainability information in Italy and Spain. Design/methodology/approach – The authors relate austerity policies to online information in order to ascertain whether austerity plays a role in the financial, organizational, social and environmental information disclosed on local government (LG) websites. The research has been conducted by analysing the websites of all Italian and Spanish LGs with more than 100,000 inhabitants. Findings – The results show that institutional and legislative pressures, as well as austerity measures, have played a relevant role in the increased production of information by LGs, although not all information is fully provided. Originality/value – The results may be of interest to managers and politicians as a stimulus to increase the flow of information. They may also be useful to policy makers, regulators and other stakeholders in order to foment environmental information.

scholarly journals Local Government Efficiency in German Municipalities

2013 ◽  
Vol 71 (4) ◽  
pp. 283-293 ◽  
Author(s):  
Benny Geys ◽  
Friedrich Heinemann ◽  
Alexander Kalb
Keyword(s):  
Local Government ◽  
Cost Efficiency ◽  
Local Governments ◽  
The State ◽  
Institutional Setting ◽  
Local Policy ◽  
Policy Makers ◽  
Global Efficiency ◽  
Government Efficiency

AbstractThis article evaluates German local governments' cost efficiency using a sample of 1,021 municipalities in the state of Baden-Württemberg for the year 2001. We thereby concentrate on overall or 'global' efficiency scores—rather than estimate efficiency for one particular service—and explicitly account for exogenous or non-discretionary influences. The latter not only corrects for influences possibly beyond the control of local policy-makers, but also allows some indication of the determinants of such 'global' efficiency. Our results indicate that there is a substantial divergence in efficiency across municipalities despite a homogeneous institutional setting. As especially smaller municipalities appear less efficient, these results support a case for policy programmes aimed at boundary reviews or more extensive inter-communal cooperation among small municipalities.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals Influências dos stakeholders e desempenho do governo local: uma revisão sistemática da literatura

2020 ◽  
Vol 54 (3) ◽  
pp. 448-467
Author(s):  
Ricardo Corrêa Gomes ◽  
Stephen P. Osborne ◽  
Patrícia Guarnieri
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Local Governments ◽  
Empirical Studies ◽  
Government Performance ◽  
Government Effectiveness ◽  
Future Studies ◽  
Determinant Factors ◽  
Stakeholder Influence ◽  
Choice Of Studies

Abstract Although stakeholder theory has been on the academic agenda for more than 30 years, empirical evidence is still scant about stakeholders’ influence as determinant factors of local governments’ performance. Evidence from 82 empirical studies on stakeholder influence as a source of local government effectiveness is assessed in this article. The choice of studies was based in a systematic literature review, encompassing articles published in the period from 2007 to 2017 in which stakeholder influences are considered determinant factors of local government performance. This research contributes to this field of knowledge by synthesizing the pertinent publications and pointing out an agenda for future studies.

Privatizing Rural China: Insider Privatization, Innovative Contracts and the Performance of Township Enterprises

2003 ◽  
Vol 176 ◽  
pp. 981-1005 ◽  
Author(s):  
Hongbin Li ◽  
Scott Rozelle
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Rural China ◽  
Firm Level ◽  
Policy Makers ◽  
Book Value ◽  
The World ◽  
Privatized Firms ◽  
Privatization Process ◽  
Insider Privatization

This article examines the privatization of China's township enterprises. According to our survey of 670 firms in 15 randomly selected counties in Jiangsu and Zhejiang provinces, more than half of the firms owned by local government were completely privatized by 1999. The privatization process is striking for two reasons. First, local governments almost always sold firms to insiders, while in the rest of the world privatization largely involves outsiders. Secondly, unlike the predictions of some academics and policy makers, many privatized firms have experienced an increase in performance. Drawing on firm-level survey data and extensive interviews with government leaders and managers, we found that leaders devised a way to elicit information from the buyer at the time of the sale about the firm's future profitability that enabled them to execute privatization successfully. Our analysis shows that the performance of firms with new owners that paid a price for the firm that exceeded the book value of its assets is on par with the performance of private firms after privatization since they also received strong incentives.

scholarly journals Politik Hukum Otonomi Daerah Dalam Mewujudkan Tata Kelola Pemerintahan Yang Baik di Bidang Kesehatan

2019 ◽  
Vol 4 (1) ◽  
pp. 33-51
Author(s):  
Azlan Thamrin
Keyword(s):  
Local Government ◽  
Health Service ◽  
Local Governments ◽  
Good Governance ◽  
Research Result ◽  
Health Sector ◽  
Health Protection ◽  
Legal Research ◽  
Regional Autonomy ◽  
The Government

The implementation of regional autonomy provides the opportunity for local governments to create progress in many aspects, including in the field of health. The research site is in Bone Regency.The research aimed (1) to investigate and understand the legal politics of the regional autonomy in realizing the good governance in health sector; (2) to investigate and understand the application of the good governance principles in the implementation of the administration affairs of the government.The research was an empirical legal research which usually called a socio-legal research. The research was conducted in the Regional Government of Bone Regency. The research was qualitative and was supported legal materials. The data were analyzed using the descriptive and qualitative content analysis.The research result indicated that (1) the legal policy of the regional autonomy in the realization of the good governance in health sector in Bone Regency was based on right of the health protection; that the government must give the right to every citizen, and the local government of Bone Regency should be involved in the health protection based on the principles of autonomy. That between the local government and the central government there should be a division of authority in order to avoid the overlapping authority. Therefore, the formats of regulatory, funding, and implementation are needed in order that the implementation of the health service could reach the community directly. (2) The application of a good governance in the implementation of the government affairs in the health sector in Bone Regency is measured based on: the community access to the information about the government coordination, the community trust in the government institutions (particularly in the health sector), the consistency of the local government of Bone Regency in enforcing the law when executing the government, and the involvement of the non-governmental elements in the policy making (particularly in the health sector). All these effect satisfaction level of the authority implementation of the local government of Bone regency in the health sector, 20 out of 40 respondents has given their good evaluation in the health sector; that the health service in the regency has been running well.

scholarly journals THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

2016 ◽  
Vol 31 (1) ◽  
pp. 208 ◽  
Author(s):  
Novita Puspasari ◽  
Eko Suwardi
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Moral Principles ◽  
Quasi Experimental ◽  
Local Government Level ◽  
Low Levels ◽  
Government Level

This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi- experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent. Keywords: Accounting Fraud, Morality, Internal Controls, Local Government

scholarly journals Inovasi dan kreativitas Public Service Era Otonomi Daerah sebagai Modern Local Government

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 175
Author(s):  
Afifuddin Afifuddin
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Public Service ◽  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Regional Government ◽  
Regional Autonomy ◽  
The Government ◽  
The Right

 ABSTRACTThe implementation of public services is still going on with the old public administration practices. Therefore, it is time for the bureaucracy to change its mindset. The development of the paradigm of public administration can bring enlightenment to the bureaucracy. Public Service innovation and creativity is one of the right solutions in the era of regional autonomy in achieving the welfare of modern regional government. The Indonesian state in running the government, the relationship between the central government and local governments must be well and harmoniously established. The intertwined goal is for the prosperity of the people. Regional autonomy can provide flexibility for regions to innovate and create local community creativity as material for local government policies. Therefore, several important discourses in Public Administration Science can be a reference for modernizing the administration of local government in the era of regional autonomy. Keywords        : Innovation, Public Service Creativity, Regional Autonomy, Center,                          Region and Local Government ABSTRAKPenyelenggarakan pelayanan publik masih saja terjadi praktik-praktik old public administration. Oleh karena itu sudah saatnya birokrasi merubah mindsetnya. Perkembangan paradigma administrasi publik dapat membawa pencerahan bagi birokrasi. Inovasi dan kreativitas Public Service merupakan salah satu solusi yang tepat di era otonomi daerah dalam mencapai kesejahteraan pemerintahan daerah yang modern. Negara Indonesia dalam menjalankan pemerintahan, hubungan pemerintah pusat dan pemerintah daerah harus terjalin dengan baik dan harmonis. Tujuan yang terjalin tersebut untuk kemakmuran rakyat. Otonomi daerah dapat memberikan keleluasaan bagi daerah untuk melakukan innovasi dan kreativitas masyarakat setempat sebagai bahan kebijakan local government. Oleh karena itu beberapa wacana penting dalam Ilmu Administrasi Publik dapat menjadi rujukan untuk memodernisasi penyelenggaraan pemerintah daerah dalam era otonomi daerah. Kata Kunci    : Inovasi, kreativitas Public Service, Otonomi Daerah, Pusat, Daerah dan                          Local Government 

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals Faktor-Faktor Penentu Belanja Daerah Kabupaten/Kota di Provinsi Papua Barat

2018 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Marcus R. Maspaitella ◽  
Lillyani M. Orisu ◽  
Rahel Y. Tiwery
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Local Governments ◽  
Government Expenditure ◽  
Regional Autonomy ◽  
Panel Data Regression ◽  
Data Regression ◽  
Local Government Expenditure ◽  
Papua Barat

Regional autonomy has provided a rightful authority for local governments to set and manage their own governmental affairs. The implication derived from this regulation is that local governments have to fulfill the regions’ needs as well as to explore much more potentials owned. This can enhance the capacity of local governments that could be a useful capital in financing operational programs. This research aims to analyse the influence of region own source revenue, balance fund, and other lawful local revenues on local government expenditure of regencies and city in Papua Barat province between 2010 and 2015. Sample in this research includes six regencies and one city. Panel data regression was employed to estimate the fitted model. The result indicated that the effects of balance fund and other lawful local revenues were positive and significant, whereas the influence of region own source revenue was not significant on government expenditure of regency/city in Papua Barat.

Sign in / Sign up

Export Citation Format

Share Document