scholarly journals PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN, PARTISIPASI MASYARAKAT, TRANSPARANSI KEBIJAKAN PUBLIK DAN AKUNTABILTAS PUBLIK TERHADAP PENGAWASAN KEUANGAN DAERAH

2021 ◽  
Vol 6 (2) ◽  
pp. 75
Author(s):  
Niza Bahruna ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal

This study aims to empirically examine the effect of the council's knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multiple regression analysis method using SPSS 23 Software program. The partial test results show that there is a positive and significant relationship between the variables of the Council's Knowledge of Influential Budgets, public participation, transparency of public policies and public accountability for the Regional Financial Supervision of Bireuen Regency.

2021 ◽  
Vol 13 (14) ◽  
pp. 7886
Author(s):  
Pavel Kotlán ◽  
Alena Kozlová ◽  
Zuzana Machová

Establishing criminal liability for environmental offences remains daunting, particularly with regard to the ‘no plaintiff—no judge’ element as a result of which the public seems to be ultimately deprived of the possibility to participate in criminal environmental proceedings. While there is arguably a lack of specific instruments at the European Union (EU) level which would prescribe such legal obligation on the part of the State, there has been a shift in understanding the role of the public and its participation in criminal liability cases, namely under the auspices of the so-called effective investigation and the concept of rights of victims in general. Using the example of the Czech Republic as a point of reference, this article aims to assess the relevant legal developments at both EU and Czech levels to illustrate why the non-governmental organizations (NGOs), essentially acting as public agents, should be granted an active role in environmental criminal proceedings. After examining the applicable legal framework and case law development, the article concludes that effective investigation indeed stands as a valid legal basis for human rights protection which incorporates an entitlement to public participation. Despite that, this pro-active shift is far from being applied in practice, implying that the legislation remains silent where it should be the loudest, and causing unsustainable behaviour of companies.


2018 ◽  
Vol 34 (2) ◽  
pp. 121-143 ◽  
Author(s):  
Oliver Hensengerth ◽  
Yiyi Lu

Chinese state reforms have resulted in both horizontal and vertical diffusion of actors in policy-making and policy implementation, leading to the creation of new collaborative institutions between government and non-government actors. At the non-governmental level, this has inter alia enabled the development of non-governmental organizations and the passage of a raft of legislation for public participation and access to information. However, the political and legal constraints imposed by the authoritarian system have meant that private citizens still find it hard to make their voice heard. Public participation legislation has suffered from an implementation gap, leading to the proliferation of environmental protests across China. For private citizens, therefore, protest outside of the formal-legal channels is a key tool to influence the policy process and demand public participation and better government accountability. There are indications that protests may result in the improvement and creation of local institutions that facilitate public participation, which in turn help to foster a new model of governance that contains features of Multi-Level Governance.


2020 ◽  
pp. 205301962095121
Author(s):  
Carola Mick ◽  
María E. Fernández ◽  
Cástula Alvarado Chuqui ◽  
Carlos A. Amasifuen Guerra ◽  
Mina Kleiche-Dray ◽  
...  

Scientific-technological knowledge maintains the anthropocentric power-pattern and exploitive attitude with regard to nature, but sustainability science asks for an integration of territorial and decontextualized knowledge systems. Visual participatory methodologies involving diverse local stakeholder facilitate dialogue on environmental and sustainability issues. Inspired by visual ethnography and mediated discourse analysis, the present article uses semiological analysis to reconstruct the depicted narratives on the nature-society system in drawings representing “regional development”. The drawings were elaborated in a series of participatory workshops involving university faculty and students, regional government and non-governmental organizations and farmers from local communities in the northern Amazonian region of Peru. The analysis reveals a prevailing anthropo and technology centered, “colonial” conception of the nature-society system, and a marginalization of alternative narratives. Beyond confirming the potential for visual participatory methods to enhance multi-stakeholder dialogue, it demonstrates how semiological analysis can be used to deepen an understanding of the cultural, organizational and technological constraints facing critical, trans-disciplinary efforts to decolonize the technology-centered, anthropocentric mainstream worldview of nature and society.


2021 ◽  
Author(s):  
Irina Baskakova

In the era of the development of digital technologies, a low level of trust in the digital environment with the spasmodic growth of transactions becomes one of the challenges. In Russia, ensuring the accelerated implementation of digital technologies in the economy and social sphere is one of the national development goals. A high and stable level of trust of citizens and entrepreneurs in basic institutions largely determines the country’s ability to achieve socio-economic development. In turn, the confidence indicator also reflects the economic situation and the potential for socioeconomic development of the country. The purpose of the study is to assess the level of trust and its dynamics in Russian society for the period 2012–2018, using an indicator of confidence in business. The empirical base is the Edelman PR Worldwide analytical reports — “Edelman Trust Barometer”, the results of the annual Deloitte Millennial Survey, and the Doing Business analytical reports prepared by the World Bank and the International Finance Corporation. Despite the penultimate places of Russia in the ranking of the countries where the survey was conducted, there is a positive trend: an increase in the level of trust from 38% in 2016 to 41% in 2018 and, accordingly, a shift in the rating position from 27th place in 2016 to 25th place in 2018. The change in the level of confidence of Russian citizens was carried out in relation to four basic enlarged groups of institutions: government organizations, the media, business and non-governmental organizations. A long-term trend of the level of trust was built and its features in the Russian Federation revealed. Keywords: trust, digital economy, institutions, socio-economic development


Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.


Author(s):  
Peter Jeremiah Setiawan ◽  
Lolita Fitriyana ◽  
Puri Indah Sukma Negara ◽  
Novia Choirunnisa

After  Decision of the Constitutional Court Number 98 / PUU-X / 2012, NGO include third parties with an interest in submitting pre-trial proceedings by terminating investigations or terminating proceedings, but related to Post- Decision of Constitutional Court Number 21 / PUU-XII / 2014, it can be seen that there is an extension of pre-trial proceedings, one of which is the suspect's determination. It actually raises concerns about pre-trial object posed by NGO, whether or not it requires the determination of a suspect, it given that it is not written if it looks at grammatically. Based on background above, this research analyzes about first, can non-governmental organizations submit pre-trial applications for the purpose of determining a suspect? Secondly, what is the concern of juries’ respect to the position of Non-Governmental Organization that submitted a pre-trial application for the purpose of determining the suspect? This research is a normative legal research with an approach to laws, a philosophical approach and a case approach. Based on this research, it has been identified that First, NGO should first submit pre-trial applications for the purpose of assessing a suspect. Whereas, since Article 77(a), which is incidentally the subject-matter of pre-trial proceedings for NGO, has been extended, it should be interpreted that NGO also send pre-trial applications for the purpose of determining the suspect. Secondly, in some justices' reflections based on Constitutional Court's Decision Number: 98 / PUU-X / 2012 on May 21, 2013 jo. The justice considered, in Constitutional Court Decision Number 21/PUU-XII/2014, that the complainant as an NGO has a legal role in bringing a preliminary ruling against the object of suspect’s determination.


Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1751-1756 ◽  
Author(s):  
Frida Magda Sumual ◽  
David Paul Elia Saerang ◽  
Herman Karamoy ◽  
Hendra N. Tawas

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.


F1000Research ◽  
2021 ◽  
Vol 10 ◽  
pp. 69
Author(s):  
Peter R. Berti ◽  
Milena Nardocci ◽  
Minh Hung Tran ◽  
Malek Batal ◽  
Rebecca Brodmann ◽  
...  

Background: Non-government organizations (NGOs) spend substantial time and resources collecting baseline data in order to plan and implement health interventions with marginalized populations. Typically interviews with households, often mothers, take over an hour, placing a burden on the respondents. Meanwhile, estimates of numerous health and social indicators in many countries already exist in publicly available datasets, such as the Demographic and Health Surveys (DHS) and the Multiple Indicator Cluster Surveys (MICS), and it is worth considering whether these could serve as estimates of baseline conditions. The objective of this study was to compare indicator estimates from non-governmental organizations (NGO) health projects’ baseline reports with estimates calculated using the Demographic and Health Surveys (DHS) or the Multiple Indicator Cluster Surveys (MICS), matching for location, year, and season of data collection. Methods: We extracted estimates of 129 indicators from 46 NGO baseline reports, 25 DHS datasets and three MICS datasets, generating 1,996 pairs of matched DHS/MICS and NGO indicators. We subtracted NGO from DHS/MICS estimates to yield difference and absolute difference, exploring differences by indicator. We partitioned variance of the differences by geographical level, year, and season using ANOVA. Results: Differences between NGO and DHS/MICS estimates were large for many indicators but 33% fell within 5% of one another. Differences were smaller for indicators with prevalence <15% or >85%. Difference between estimates increased with increasing year and geographical level differences. However, <1% of the variance of the differences was explained by year, geographical level, and season. Conclusions: There are situations where publicly available data could complement NGO baseline survey data, most importantly when the NGO has tolerance for estimates of low or unknown accuracy.


Author(s):  
Marek Ćwiklicki

The purpose of this chapter is to present the application of Balanced Scorecard among non-governmental organizations. The limitation to this type of non-profit organizations is justified by their specificity in respect of such institutions as governmental agencies. Notwithstanding the fact that the main narration is subordinated to NGOs the text also contains references to other organizations. The premise of placing these threads is the fact that the literature on this subject, in relation to the use of BSC in non-profit organizations, includes them together. The chapter ends with discussion of basic benefits concerning the application of BSC in non-governmental organizations.


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