scholarly journals GOVERNANCE PRACTICES GOVERNMENT, OF ACCOUNTABILITY PERFORMANCE AND IMPLEMENTATION OF RISK MANAGEMENT AND IMPLICATIONS FOR FRAUD DETECTION AND PREVENTION

2020 ◽  
Vol 1 (2) ◽  
pp. 77
Author(s):  
David - Pangaribuan
Keyword(s):  
Risk Management ◽  
Public Awareness ◽  
Provincial Government ◽  
Primary Data ◽  
Accountability System ◽  
Performance Accountability ◽  
Financial Governance ◽  
Government Governance ◽  
And Performance ◽  
Governance Risk

<p><strong><em>The development of science, information and communication technology triggered a growing public awareness of intelligent, critical and realistic demand the rights and involvement in the governance of government that is clean, orderly and trustworthy. This study aims to explore the influence of government governance, risk management and performance accountability system to the detection and prevention of fraud in local government Banten Province. Population Research is working units in the Banten Provincial Government as much as 23 units. The sampling method using purposive sampling, the type of research is quantitative with primary data types. Methods of data collection using a questionnaire distributed directly to the respondents as much as 4-5 questionnaires at each work unit. Respondents are structural official echelon II, III and IV in each unit and the respondents as many as 94 people. The data were processed using SPSS version 22, which is used to test the research hypothesis. Results revealed that the implementation of government governance, risk management and performance accountability system has positive influence on the detection and prevention of fraud in the financial governance of the regional government of Banten Province. Results reinforce the theory that the detection and prevention of fraud need to be committed to implementing government governance, risk management and performance accountability system. Implications The study provides guidelines and principles of governance and financial governance system is orderly, disciplined and trustworthy. Foster awareness of government officials the importance of risk culture within the organization in order to avoid conflict of interest and focus on achieving the main objectives of the government. Encourage synergy among units in order to achieve a system of planning, budgeting, measurement and performance evaluation in an integrated and sustainable. The next study used a qualitative approach in the prevention of fraud.</em></strong></p>

The New Technocracy

2020 ◽  
Author(s):  
Anders Esmark
Keyword(s):  
Risk Management ◽  
Performance Management ◽  
Network Governance ◽  
Political Elites ◽  
Existing Problems ◽  
Clear Sign ◽  
And Performance ◽  
Post Industrial ◽  
Governance Risk

Setting a new benchmark for studies of technocracy, the book shows that a solution to the challenge of populism will depend as much on a technocratic retreat as democratic innovation. Esmark examines the development since the 1980s of a new 'post-industrial' technocratic regime and its complicity in the populist backlash against politics and political elites that is visible today. The new technocracy – a combination of network governance, risk management and performance management – has, the author argues, abandoned the overtly anti-democratic sentiments of its industrial predecessor and proclaimed a new partnership with democracy. The rise of populism, however, is a clear sign that the inherent problems of this partnership have been exposed and that technocracy posing as democracy will only serve to exacerbate existing problems.

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENYUSUNAN LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAHAN PADA DINAS PARIWISATA KOTA MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuuki Jonas John Assa ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Descriptive Analysis ◽  
City Government ◽  
Planning System ◽  
Government Agencies ◽  
Accountability System ◽  
Performance Reporting ◽  
Performance Accountability ◽  
The Government ◽  
And Performance ◽  
The City

In order to encourage the creation of performance accountability, government agencies need an accountability system so that they can operate efficiently and effectively to realize the transparency of government agencies and maintain public trust in the government, especially the City Government of Manado. This study aims to investigate and describe the System Manado City Government Especially at the Tourism Office. The research method used is descriptive analysis method. The results of this study indicate that the Implementation of the Performance Accountability System of the Manado City Government Agency can improve better transparency where this system is an integration of the planning system, budgeting system, and performance reporting system that is in line with the implementation of the financial accountability system. In this case, each agency, both the leader and the work device, is obliged to record and report on the use of state finances and their suitability with the applicable rules, but in the implementation there are still several obstacles, namely Human Resources that are less understanding and lacking in coordination between providers and trustee / budget users in the institution so that there are differences in the report documents obtained.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah)

2019 ◽  
Vol 2 (2) ◽  
pp. 1-13
Author(s):  
Ari Sarwo Indah Safitri
Keyword(s):  
Organizational Commitment ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Government Agencies ◽  
Government Performance ◽  
Work Unit ◽  
Performance Accountability ◽  
And Performance ◽  
Regional Work

This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.

scholarly journals THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT

2021 ◽  
Vol 11 (2) ◽  
pp. 93-104
Author(s):  
Muhammad Gowon ◽  
Yuliusman Yuliusman ◽  
Fortunasari Fortunasari
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Secondary Data ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Performance Measurement System ◽  
Performance Accountability ◽  
The Republic

Performance Measurement System (PMS) including Performance Accountability is the obligation of every institution to be implemented accurately and measurably. Government AgencAy Performance Accountability System (SAKIP) which has been regulated in PP no. 29 of 2014 contains regulations of the President of the Republic of Indonesia regarding general regulations for the implementation of SAKIP. The purpose of this study was to determine the effect of the PMS factors on the implementation of SAKIP in the Jambi provincial government by connecting the 5 factors of the PMS and the implementation of SAKIP that influenced them. Specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. The research method used is descriptive quantitative. The warp Partial Least Square (warpPLS) program is a variance-based data processing program created to solve the problems caused by covariance-based SEM. This study hypothesizes the influence of the PMS factors on the implementation of SAKIP. The activities carried out began with submitting proposals to the Jambi provincial government, which then sought data directly or through third parties. Students as enumerators are used to search for data in the field. Primary data used comes from provincial government officials, while secondary data is obtained using the services of parties who are not directly involved with Jambi provincial government policies. The research was conducted by directly observing the Jambi governor's office and was also carried out using only information technology via the internet network. So that the information obtained does come from data sources that are truly valid, reliable and trustworthy.

scholarly journals effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

2022 ◽  
Vol 9 (1) ◽  
pp. 159-167
Author(s):  
Wenni Wahyuandari ◽  
Tri Ratnawati ◽  
Slamet Riyadi
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Accounting Principles ◽  
Analysis Technique ◽  
Performance Accountability ◽  
Financial Governance ◽  
Fund Accounting ◽  
Performance Report ◽  
Performance Reports ◽  
And Performance

Research to prove, analyze and interpret the Effect of Regulation, Accountability System, Accounting Principles, Priority Programs on Performance Accountability, and Performance Reports in Village Fund Management with Moderate Variables Good Financial Governance (GFG) Village. This study uses a quantitative approach by collecting data through a survey of village heads who receive village funds. This study uses an explanatory approach by testing some hypotheses. The study population was in all villages receiving village funds in Tulungagung Regency in 2021. The number of samples was determined using the Slovin formula with a tolerance of 5% as many as 156 respondents. Sampling was done using Random Sampling, while the data analysis technique used Partial Least Square. Regulation, work accountability, accounting principles partially have a significant effect on performance Reports. Priority Programs have a significant effect on Performance AccountabilityandGFG can strengthen the relationship between the Village Fund Accounting Principles and the performance report.

scholarly journals Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance Pada Politeknik Negeri Padang

2015 ◽  
Vol 10 (2) ◽  
pp. 51-60
Author(s):  
Wiwik Andriani ◽  
Irda Rosita ◽  
Hidayatul Ihsan
Keyword(s):  
Good Governance ◽  
Government Agency ◽  
Administrative Reform ◽  
Government Performance ◽  
Performance Achievement ◽  
Accountability System ◽  
Performance Accountability ◽  
Directorate General ◽  
And Performance ◽  
Bureaucratic Reform

Government Performance Accountability Report (LAKIP) as a part of Government Performance Accountability System (SAKIP) has an important role in good governance implementation in every government agency. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. The LAKIP review result increased in 2012 and 2013. Data was collected through questionnaires based on government agency performance accountability woking paper relesed in Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform Number 13/2010. Items to be evaluated are (1) performance planning (Strategic Plan/Renstra), Annual Performace Plan/Renja, and Performance Establisment), (2) performance meaurement, (3) performance repoting, (4) performance evaluation, and (5) performance achievement.

scholarly journals RISK MANAGEMENT STRATEGIES AND PERFORMANCE OF SMALL SCALE AGRIBUSINESS FIRMS IN KIAMBU COUNTY

2017 ◽  
Vol 1 (1) ◽  
pp. 85
Author(s):  
Samson Ondiek ◽  
Dr Stephen Muathe
Keyword(s):  
Risk Management ◽  
Management Strategy ◽  
Financial Risk ◽  
Management Strategies ◽  
Primary Data ◽  
Small Scale ◽  
Risk Management Strategy ◽  
Inferential Statistics ◽  
Risk Management Strategies ◽  
And Performance

Purpose: This study sought to establish the risk management strategies and performance of small agribusiness firms in Kiambu County.Methodology: The study employed descriptive research design. The population of the study was 11,120 small agribusinesses businesses (SME) in Kiambu County. The selection was done in random manner ensuring that all types of firms are considered. This was achieved through stratified random sampling. Data of the list of firms and type was obtained from the County office in-charge of industrialization. The study used both primary data. Primary data was gathered by use of closed ended questionnaires, which was self-administered. A multiple linear regression model was used to test the significance of the influence of the independent variables on the dependent variable. Data was analyzed mainly by use of descriptive and inferential statistics. SPSS was used to produce the descriptive and inferential statistics. Descriptive statistics included mean, and standard deviation. Inferential statistical techniques included correlation and regression analysis.Results: The study findings indicated that financial risk management strategy, operational risk management strategy, human resource risk management strategy, regulatory risk management strategy and disaster risk management strategy affected organizational performance. The study indicated that keeping previous record enables to forecast future risks, financial distress affects performance, keeping informed of various risks reduces the risk of poor performance and that having contingent measures to reduce financial risks improves the organizational performance.Unique contribution to theory, practice and policy: The study recommends that it is important for a company to reduce the volatility of earnings or cash flows due to financial risk exposure as the reduction enables the firm to perform better forecasts.

The Technocratic Regime: Technocracy, Bureaucracy and Democracy

2020 ◽  
pp. 79-110
Author(s):  
Anders Esmark
Keyword(s):  
Risk Management ◽  
Performance Management ◽  
Empirical Analysis ◽  
Political Ideology ◽  
Distinct Type ◽  
And Performance ◽  
Relationship Of ◽  
Governance Risk ◽  
The Relationship ◽  
The Empirical Analysis

Technocracy is discussed as a distinct type of regime and form of statecraft. The chapter clears up the considerable confusion surrounding the relationship between technocracy, bureaucracy and democracy, which provides the foundation for the empirical analysis of the anti-bureaucratic and pro-democratic nature of contemporary technocracy. The relationship of technocracy to political ideology is discussed, leading to the suggestion that technocracy consistently pursues a position ‘beyond ideology’ while also remaining fully capable of working in lockstep with socialism, liberalism and anything in between. Finally, the chapter moves from the regime level and provides an overall model of the constitutive and intersecting policy paradigms of the New Technocracy: connective governance, risk management and performance management.

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