scholarly journals ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION?

2020 ◽  
Vol 6 (2) ◽  
pp. 179-194
Author(s):  
Amor Marundha
Keyword(s):  
Local Governments ◽  
Forecast Errors ◽  
Analysis Tool ◽  
Test Results ◽  
Additional Test ◽  
City Governments ◽  
Eastern Indonesia

This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia. 

ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

2019 ◽  
Vol 2 (2) ◽  
pp. 39-56
Author(s):  
Bill J. C. Pangayow ◽  
Hastutie Noor Andriati
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Analysis Tool ◽  
City Governments ◽  
Financial Accountability ◽  
Village Community ◽  
Essential Idea ◽  
Consultative Body ◽  
Key Indicators ◽  
The Village

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

Local government website usability on mobile devices: test results and recommendations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karol Król ◽  
Dariusz Zdonek
Keyword(s):  
Local Government ◽  
Mobile Devices ◽  
Local Governments ◽  
Recent Decade ◽  
Test Results ◽  
Content Type ◽  
Computer Tools ◽  
Website Usability ◽  
Social Importance ◽  
Government Website

Purpose The range of official business that can be handled online has grown in the recent decade. In many cases, e-services are a must. At the same time, the economic impact and social importance of mobile technology have increased. Mobile devices are becoming more and more popular, and their applications diversify. It comes as no surprise that mobile users expect e-services and official information to be available through this channel. The purpose of this paper is to identify problems (difficulties) occurring when browsing websites of local government units (LGU) on mobile devices. Design/methodology/approach The comfort of website browsing depends mostly on the development technique, and the way content is published. Responsive websites are much easier to view on mobile devices than “static” ones. The study involves 400 websites of LGU in Poland. The websites were subjected to quantitative and qualitative analyses with selected techniques and computer tools. Findings The set of 400 websites contained 119 (29.75%) that were not responsive. It exhibited a substantial potential for the optimisation of websites for mobile devices. The study revealed the most common usability failures such as distorted images, “scattered icons”, partial responsiveness and bothersome messages in pop-ups. Originality/value The research identified the most widespread problems with the tested websites. The study yielded recommendations for local governments, which may be useful when managing content, upgrading the website or replacing it with a new one.

scholarly journals BUDGET TURBULENCE AND BUDGET DEVIATION: DO LOCAL GOVERNMENT HAVE THE ABILITY TO REDUCE THEM?

2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Eva Herianti
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Least Square ◽  
Analysis Tool ◽  
Government Programs ◽  
Regional Budget ◽  
Sensitivity Tests ◽  
Least Square Approach ◽  
Enhance Efficiency ◽  
The Relationship

The purpose of this study is to examine and analyse the effect of local governments’ ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs.

scholarly journals Analysis of Public Complaints to Identify Priority Policy Areas: Evidence from a Satellite City around Seoul

2019 ◽  
Vol 11 (21) ◽  
pp. 6140
Author(s):  
Eunmi Lee ◽  
Sanghyuk Lee ◽  
Kyeong Soo Kim ◽  
Van Huy Pham ◽  
Jinbae Sul
Keyword(s):  
Big Data ◽  
Text Mining ◽  
Disaster Management ◽  
Local Governments ◽  
Economic Status ◽  
Big Data Analytics ◽  
Urban Residents ◽  
City Governments ◽  
Use Of Data ◽  
The Government

Conventional studies on policy demand identification that are anchored in big data on urban residents are limited in that they mostly involve the top-down and government-oriented use of such data. It restricts treatment to specific issues (e.g., public safety and disaster management), even from the beginning of data collection. Scant research has emphasized the general use of data on civil complaints—which are independent of areas of application—in the examination of sustainable cities. In this work, we hypothesized that the analyses of civil complaint data and big data effectively identify what urban residents want from local governments with respect to a broad range of issues. We investigated policy demand using big data analytics in examining unstructured civil complaint data on safety and disaster management. We extracted major keywords associated with safety and disaster management via text mining to inquire into the relevant matters raised in the civil complaints. We also conducted a panel analysis to explore the effects exerted by the characteristics of 16 locally governed towns on residents’ policy demands regarding safety and disaster management-related complaints. The results suggest that policy needs vary according to local sociocultural characteristics such as the age, gender, and economic status of residents as well as the proportion of migrants in these localities, so that, city governments need to provide customized services. This research contributes to extend with more advanced big data analysis techniques such as text mining, and data fusion and integration. The technique allows the government to identify more specifically citizens’ policy needs.

scholarly journals Development of a Local Health-Enhancing Physical Activity Policy Analysis Tool in France: CAPLA-Santé

2020 ◽  
pp. 152483992091646 ◽  
Author(s):  
Antoine Noël Racine ◽  
Aurélie Van Hoye ◽  
Amandine Baron ◽  
Flore Lecomte ◽  
Jean-Marie Garbarino ◽  
...  
Keyword(s):  
Physical Activity ◽  
Local Government ◽  
Policy Analysis ◽  
Local Governments ◽  
Local Level ◽  
Local Government Area ◽  
World Health ◽  
Intersectoral Collaboration ◽  
Analysis Tool ◽  
Health Enhancing Physical Activity

The promotion of health-enhancing physical activity (HEPA) has become a key objective in public health policy. Therefore, based on the national HEPA Policy Audit Tool Version 2 (HEPA PAT v2) of the World Health Organization, a tool was designed to support local governments in assessing HEPA policies. This study aims to describe the adaptation and testing of the HEPA policy analysis tool (CAPLA-Santé) at the local level in France. The work was conducted in three stages: (1) an intersectoral group of experts was constituted, and the group adapted each item of the HEPA PAT v2 tool to the local level; (2) a testing phase with seven local governments helped to collect data and feedback on the tool; and (3) a final workshop was organized to adjust and finalize the tool. The final version of CAPLA-Santé contains 21 items divided into six major sections: overview of HEPA stakeholders in the local government area, policy documents, policy contents, funding and political engagement, studies and measures relating to physical activity in the local government area, and progress achieved and future challenges. CAPLA-Santé allows the collection and in-depth analysis of local level policies to assess the progress in promoting HEPA and intersectoral collaboration as well as identifying successful policy levers and remaining challenges.

Option effect of land transfer by city governments: a case study of Hangzhou

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ling Zhang ◽  
Minghui Zheng ◽  
Zheyan Zhang
Keyword(s):  
Real Estate ◽  
Urban Areas ◽  
Local Governments ◽  
Positive Impact ◽  
Option Value ◽  
Hedonic Price ◽  
City Governments ◽  
Content Type ◽  
Land Transfer ◽  
The Impact

PurposeThis paper aims to study the impact of land options on the land transfer behaviour of Chinese city governments.Design/methodology/approachBased on the institutional environment of Hangzhou, China, the option pricing model is used to measure the option value of the trading plots. The effect of the option value on the land transfer price and the timing of transfers are estimated respectively, using the hedonic price model and the survival analysis models.FindingsThe results show that the option value has a significant explanation on land price and timing of land transfers. Under the effect of option value, the positive impact of fiscal pressure on the possibility of land transfer weakens. From the perspective of the annual option premium rate, the option premium is closely related to the real estate cycle. Option premiums are higher during booms but lower during recessions and in new urban areas.Practical implicationsBy revealing the distinction of land option premiums in different places and times, this paper provides a reference for city governments seeking a balance between real estate regulation and obtaining more land revenue.Originality/valueBy introducing policy variables that reflect the degree of tightness of real estate regulation and indicators of local government financial pressure, the paper discusses the impact of options on the transfer behaviour of local governments in different situations.

scholarly journals The Promises and Pitfalls of 311 Data

2016 ◽  
Vol 54 (4) ◽  
pp. 794-823 ◽  
Author(s):  
Ariel White ◽  
Kris-Stella Trump
Keyword(s):  
Voter Turnout ◽  
Local Governments ◽  
Lower Cost ◽  
Political Engagement ◽  
The United States ◽  
High Quality ◽  
City Governments ◽  
Return Rates ◽  
Fine Grained ◽  
Neighborhood Condition

Local governments operate 311 service request lines across the United States, and the publicly available data from these lines provide a continuously measured, geographically fine-grained, and non-self-reported measure of citizens’ interactions with government. It seems a promising measure of neighborhood political participation. However, these data are empirically and theoretically different from many common citizen-level participation measures. We compare geographically aggregated 311 call data with three other measures of political and civic participation: voter turnout, political donations, and census return rates. We show that rates of 311 calls are negatively related to lower cost activities (voter turnout and census return rates), but positively related to the high-cost activity of campaign donation. We caution against interpreting 311 data as a generic measure of political engagement or participation, at least in the absence of high-quality controls for neighborhood condition. However, we argue that these data are still potentially useful for researchers, because they are by definition a measure of the service demands that neighborhoods place on city governments.

scholarly journals PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA

2017 ◽  
Vol 14 (3) ◽  
pp. 271
Author(s):  
Wahyudiono Wahyudiono
Keyword(s):  
Path Analysis ◽  
Market Orientation ◽  
Customer Orientation ◽  
Analysis Tool ◽  
Sales Growth ◽  
Test Results ◽  
Complete Enumeration ◽  
Industrial Estate ◽  
Competitor Orientation

The aim of the study  is to examine  the effect of market orientation and competitor orientation to market  innovation and sales growth, and the effect of market innovation to the sales growth of food Companies in Surabaya. The population of the study is all big food companies, which are operated until the end of 2008, and located in Surabaya Industrial Estate Rungkut (SIER). This research employs complete enumeration since the number of population is relatively small (23 food  companies), whereas the analysis tool is path analysis. The test results indicate that: market orientation has direct, positive and significant effect to market innovation of food companies. Competitor orientation has direct, positive and significant effect to market innovation of food companies. Customer orientation has direct, positive and significant effect to the sales growh of food companies. Competitor orientation has direct, positive and significant effect to sales growh of food companies. The market innovation has direct, positive and significant effect sales grown of food companies. Another important finding shows that market  innovation is able to mediate customer orientation and market orientation with growth sales of companies. It means that the presence of market innovation is required to strengthen the effect of customer orientation and competitor orientation to sales growth of companies.

scholarly journals MENAKAR DETERMINAN KINERJA KARYAWAN

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Arbi Leo Baskoro ◽  
Sri Yuni Widowati ◽  
Aprih Santoso
Keyword(s):  
Division Of Labor ◽  
Employee Performance ◽  
Sampling Technique ◽  
Analysis Tool ◽  
Test Results ◽  
Performance Variables ◽  
Accuracy Test ◽  
Regression Test ◽  
Leadership Competence ◽  
Positive Effect

The population in this study were all marketing employees of PT. Borobudur Oto Mobil which amounted to 36 employees and the sampling technique used in this study  was the census  method  and  the analysis  tool  used  in  this  study  was multiple linear regression. The regression test results show that the variables of work facilities, leadership, competence and division of labor have a positive effect on employee performance and the results of hypothesis testing indicate that the variables of work facilities, leadership, competence and division of labor have a significant effect on employee performance. The results of the determination test produce the adjusted R square value in the regression model obtained at 0.610 which means that 61 percent of employee performance variables can be explained by variables of work facilities, leadership, competence and division of labor and the results of the accuracy test table obtained 0,000 smaller than 0, 05 which means that employee performance variables can be jointly explained by leadership variables, work facilities, competencies and division of labor.

scholarly journals The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results as Moderating Variable

2017 ◽  
Vol 6 (1) ◽  
pp. 122-133
Author(s):  
Arik Susbiyani
Keyword(s):  
Local Governments ◽  
Financial Statements ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report ◽  
Local Revenue ◽  
Positive Effects ◽  
The Impact ◽  
The Relationship

This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) the relationship between quality of financial report on local revenue of district and city governments in Indonesia.

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