scholarly journals The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

2016 ◽  
Vol 5 (4) ◽  
pp. 46 ◽  
Author(s):  
Luminita Ionescu
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Good Governance ◽  
Control Procedure ◽  
Electronic Signature ◽  
The Public ◽  
Financial Activity ◽  
Government Accounting ◽  
The Government ◽  
Governance Transparency

 The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy. 

scholarly journals FRAUD PADA SEKTOR PEMERINTAH BERDASARKAN FAKTOR KEADILAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, DAN ETIKA ORGANISASI PEMERINTAH (Studi Empiris Dinas Pemerintah Provinsi DKI Jakarta)

2014 ◽  
Vol 1 (2) ◽  
pp. 199
Author(s):  
Sulastri Sulastri
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
Good Governance ◽  
Sampling Technique ◽  
Provincial Government ◽  
Primary Data ◽  
The Public ◽  
The Government ◽  
Government Ethics

<p><em>This study discusses the fraud in the government sector especially Provincial Government of DKI Jakarta by three factors, there are the fairness of compensation, internal control systems, and organization of government ethics. In addition to discussing the factors that influence the occurrence of fraud in the public sector, this study also discusses appropriate strategies in response to the fraud problem. </em></p><p><em>The population in this study is the Province Government of DKI Jakarta, while the sample is Office of the Province Government of DKI Jakarta. Sampling technique with Proportionate Stratified Random Sampling and hypothesis testing using SPSS. The data used in this study is primary data, through questionnaires distributed to civil servants working in the Office of the Province Government of DKI Jakarta. </em></p><p><em>The results showed that there is an influence of all three factors, namely </em><em>fairness of compensation, internal control systems, and organization of government ethics to fraud in the public sector when tested simultaneously. Where as if partially tested, only the fairness of compensation and internal control systems that have an impact on fraud, while organization of government ethics not. The research recommends to overcome fraud all problems with develop combined strategy of repressive and preventive for every level of organization, to provide effective compensation, and to implement good governance in the organization. </em></p>

scholarly journals Competence of Human Resources and the Government Internal Control System (SPIP) and the Effects on the Financial Statement Quality of Public Sercvice Agency (BLU) Moderated by Government Accounting Standard (SAP)

2017 ◽  
Vol 8 (2) ◽  
pp. 98
Author(s):  
Inggrid Panjaitan
Keyword(s):  
Public Service ◽  
Internal Control ◽  
Financial Statement ◽  
Service Agency ◽  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

<p>The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.</p>

scholarly journals The Dilemma of Accountability and Good Governance for Improved Public Service Delivery in Nigeria

2012 ◽  
Vol 1 (3) ◽  
pp. 25 ◽  
Author(s):  
Kehinde David Adejuwon
Keyword(s):  
Public Sector ◽  
Service Delivery ◽  
Public Service ◽  
Good Governance ◽  
Secondary Data ◽  
Public Servants ◽  
The Public ◽  
The People ◽  
The Government ◽  
Effective Service

The public sector in Nigeria is irrefutably beset with gross  incompetence and ineffective management. Perplexing difficulties endure in the Nigerian public sector in spite of a number of reform programmes that have been designed to enhance efficient and effective service delivery for almost two decades. The fact that public service has failed dismally to achieve its laudable objectives is the reason for the vote of no confidence passed on its administrators by majority of the Nigerian populace. The article examines the dilemma of accountability and good governance in Nigeria and demonstrates that the critical point in achieving meaningful developments in the country intrinsically lay with improved service delivery in the public sector. The basic reason why the public service has become the scorn of the people is because for too long, both the government and public servants have paid lip service to the crucial issue of effective and efficient service delivery. The article argues that improved service delivery will improve both the performance and the image of public service and re-awaken the citizens’ interest and trust in them to do business with public servants. It suggests that  in order to bring sanity back to the Nigerian Public Service,  all unprofessional tendencies such as ethnicity bias and nepotism in appointments and promotions, lack of security of tenure of office, and appointment of non-career public servants into key positions in the public service must stop. Also,  effective service delivery must be tailored to the circumstances of Nigeria. The study made use of secondary data obtained from various sources. It therefore concludes that without a reawakening of the culture of accountability and transparency lost over the years, the trusting relationship needed to forge between the government and the governed for the actualization of good governance will not materialize.

scholarly journals Study on the effectiveness of internal control systems in Ghana public sector: a look into the district assemblies. Part 1

2019 ◽  
Vol 6 (3) ◽  
pp. 193-212
Author(s):  
Emmanuel Owusu-Ansah
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
The Public ◽  
Internal Control System ◽  
Depth Study ◽  
The Government ◽  
Municipal Assembly ◽  
District Assemblies

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

scholarly journals Good Governance According to Islamic Perspective

FIAT JUSTISIA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 200
Author(s):  
Mohamad Ismail Bin Mohamad Yunus
Keyword(s):  
Public Sector ◽  
Islamic Law ◽  
Good Governance ◽  
The Body ◽  
Public Governance ◽  
Professional Performance ◽  
The Public ◽  
Islamic Perspective ◽  
Performance Enhance ◽  
The Government

The objectives of the professional agencies must embody provisions that promote good governance and embrace values of integrity and accountability and seek support from the public and the government of the day to provide an independent view on all matters. The universal truth is that everything should be done in the public good. Professionals form the backbone of human infrastructure in any economy, politics, social and legal growth. Their contributions through professional performance enhance the good delivery system that facilitates policies making and management for public sector. They provide the skills and talent in balancing the pursuits of maximization of services. The expression “good governance” has constantly been used lately in both public sector as well as private sector in Malaysia. In the context of a private body, it should be within the framework of the statute, which governs the body and also its constitution. In the public sector, it means that the administrators should act professionally and not to abuse or misuse the power or authority given to them. They are regarded as the trustees of the public at large. The scope of this article is on good public governance in the public sector or to be exact, good governmental administration as interpreted by the judiciary especially through its judicial review power and Islamic Perspective based on the principles of Maqasid As Shariah (Objectives of Islamic Law). Keywords: Good Governance, Public Sector, Malaysian Law, Islamic Perspective, Maqasid As-Shariah.

scholarly journals Study on the Effectiveness of Internal Control Systems in Ghana Public Sector: A Look into the District Assemblies. Part 2

2019 ◽  
Vol 6 (4) ◽  
pp. 312-331
Author(s):  
Emmanuel Owusu-Ansah
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
The Public ◽  
Internal Control System ◽  
Depth Study ◽  
The Government ◽  
Municipal Assembly ◽  
District Assemblies

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta. Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

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 The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables

MBIA ◽  
2020 ◽  
Vol 19 (3) ◽  
pp. 243-257
Author(s):  
Kanta Rio Saputra ◽  
Srihadi Winarningsih ◽  
Evita Puspitasari
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
The Public ◽  
The Government

The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia.  The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.

Comparing The Principalship of Madrasah and Sekolah in The Decentralization Era

2016 ◽  
Vol 1 ◽  
pp. 24-35
Author(s):  
Saefudin A Safi'i
Keyword(s):  
Public Sector ◽  
School Leadership ◽  
Policy Development ◽  
Central Government ◽  
Good Governance ◽  
Ground Level ◽  
New Order ◽  
The Public ◽  
Centralized Management ◽  
Decentralization Policy

The downfall of the New Order Regime in 1998 brought about significant change to Indonesia’s public sector.  Law number 22 of 1999, further refined by Law 32 of 2004, provide legal bases for district governments to administer the public sector. The central government also introduces the notion of good governance through the promulgation of various regulations. For Madrasah however, decentralization policy failed to provide clear legal bases as to how it relates to district government. Law 32 of 2004 verse 10 article 3 retains the centralized management by the Ministry of Religious Affairs. This however does not exclude Madrasah from public demand of implementing the principle of good governance. This study analyses the dynamics of principal-ship both in the Sekolah and the Madrasah in the era of decentralization. By comparing two research sites, this study sought to create better understanding about the context by which the organization climate of two different schools are shaped, and how principals and teachers perceives the notion of school leadership in the light of most recent policy development. To do this, interviews were undertaken and questionnaire-based data collection was also conducted. The study found that in the ground level implementation of decentralization policy, Sekolah developed more rigorous leadership compared to that in the Madrasah. This research recommends the adoption of stronger regulation regarding principal-ship of Madrasahs in order to create an environment that is more in tune with the spirit of public service reforms.

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