scholarly journals Performance Accountability in Indonesian Local Governments: Does Monitoring Really Work?

2021 ◽  
Vol 22 (3) ◽  
pp. 1673-1692
Author(s):  
Muhtar ◽  
Taufiq Arifin ◽  
Sutaryo
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Performance ◽  
External Audit ◽  
Data Set ◽  
The Public ◽  
Performance Accountability ◽  
Monitoring Activities ◽  
Public Monitoring ◽  
Government Coalition

This study aims to empirically examine whether the monitoring activities on local government implementation really matter for local government performance accountability. Based on a sample of decentralized Indonesia during 2010-2019, we test this by measuring monitoring activities of local government at district and city levels. Using panel data set of 514 local governments, our results show that the monitoring activities, conducted by external audit and the public, positively affect local government performance accountability. In contrast, legislative monitoring negatively affects performance accountability. These findings suggest that the external audit plays a fundamental role in monitoring activities at the local governments. In addition, direct public monitoring can enhance performance accountability through intensifying human development and a greater democracy. As for legislators, the composition between government coalition and opposition should also be suitable for the effectiveness of monitoring.

scholarly journals Pengaruh komitmen organisasi dan budaya organisasi terhadap kinerja Organisasi Perangkat Daerah Kota Tidore Kepulauan

2020 ◽  
Vol 2 (2) ◽  
pp. 196
Author(s):  
Fadli Dahlan
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Local Government ◽  
Government Performance ◽  
The Public ◽  
Several Variables ◽  
Performance Accountability ◽  
The Relationship ◽  
The City ◽  
Linear Regressions

An implementation of local government performance accountability is an accountability that begins from the planning, preparation, and implementation of the government's duties and functions in realizing the vision, mission, and objectives that have been set so that they can be accounted for to the public. This study aims to analyze and understand the influence of organizational commitment and organizational culture on the performance of Regional Instrument Work Unit of Local Government (or called OPD) of the City of Tidore Islands. This study will explain the relationship between several variables through hypothesis testing or explanatory research. The population for this study is 32 OPD which gives 160 respondents as the sample after applies the probability sampling. The result of multiple linear regressions shows that the organizational commitment has positive and significant effect on the OPD’s performance which means that with organizational commitment then the employees of OPD are able to give positive contributions to the OPD’s performance. This study also finds that the organizational culture has positive and significant effect on the OPD’s performance which means that the organizational culture has the ability to improve the OPD’s performance.

scholarly journals Elections and local government performance in Brazil

2017 ◽  
Vol 24 (83) ◽  
pp. 580-599
Author(s):  
Pedro Luiz Costa Cavalcante
Keyword(s):  
Local Government ◽  
Citizen Participation ◽  
Latin American ◽  
Local Governments ◽  
Electoral Competition ◽  
Institutional Arrangement ◽  
Policy Outcomes ◽  
Government Performance ◽  
Political Rights ◽  
National Analysis

Abstract The 1988 federal Constitution introduced a complex and innovative institutional arrangement that not only reestablished political rights and democratic procedures, but also reinforced decentralization as a fundamental guideline for policy implementation in Brazil. As a result, municipalities have become pivotal actors in the policymaking process. Scholars of Latin American politics have given much emphasis to the causes and determinants of decentralization, but not much has been done toward a more general understanding of how this increased decentralization has affected policymaker behavior and policy outcomes. This paper aims to do exactly that. Specifically, it investigates how institutional arrangements and electoral competition affect local government performance. The theoretical basis is the electoral democratic theory that broadly highlights elections as instruments of citizen control in retrospective and prospective voting approaches. The research employs a large-N cross sub-national analysis based on a dataset of electoral, partisan, socioeconomic and public financial information collected from over 5500 municipalities. Local governments’ performance, our dependent variables, are synthetic indicators formulated from 2009 nationwide surveys on public education, health, housing and welfare services. The OLS regression results confirm the hypothesis that politics variables do matter in how politicians make decisions and implement policy under the new Brazilian democratic Era. The empirical evidences suggest that electoral competition does not present a direct effect on government performance, however, ideology and citizen participation do. Therefore, this paper helps to expand our understanding of a political system’s impact on public policy outputs, which is extremely important not only for academic purpose but also to support policymakers’ decisions.

scholarly journals The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective

2018 ◽  
Author(s):  
Shuang Ling ◽  
Shan Gao ◽  
Wenhui Liu
Keyword(s):  
Social Media ◽  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Media Use ◽  
Evolutionary Game ◽  
Media Influence ◽  
Social Media Use ◽  
The Public

Despite the expectation that social media use in the public sector contributes to enhancing government's transparency, few studies have been investigated whether social media use actually leads to more disclosure during environmental incidents in practice and how social media influence local governments and their officials' information disclosure. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local government in social media context, and examine the internal mechanism that how social media influence the progress of information disclosure during environmental incidents. The findings indicate that social media plays an active constructive role in central-local government game relations. Specific- ally, social media can provides an efficient information channels for the central government supervise regional officials in environmental incidents, and thus improves its supervision efficiency, and it also provides an important means for internet mobilization and online-offline interaction by encouraging the public exchange information and express their views, and in turn forces local governments and their officials tend to disclosure ahead.

What Drives the Institutionalization of Performance Measurement Systems in Indonesian Local Government?

2019 ◽  
Vol 4 (1) ◽  
pp. 24-36
Author(s):  
Shuo Seah ◽  
Mirna Amirya ◽  
Qiao Wang
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Institutional Theory ◽  
Local Governments ◽  
Single Case ◽  
Jel Classification ◽  
Measurement Systems ◽  
Performance Reporting ◽  
Performance Accountability ◽  
Performance Measurement Systems

Objective - The objective of this paper is to explore and understand the motivators of institutionalization of Performance Measurement Systems (PMS) in the Indonesian Local Government (ILG), particularly in the Batu municipality presenting the performance paradoxes. Performance accountability issues have been encouraging the Batu municipality to implement PMS since the beginning of the 2000s. Methodology/Technique - The theoretical framework and interpretation of this study are adopted from the institutional theory (coercive, mimetic, normative, and allomorphism) which is used to analyze the phenomenon. The researchers employ a single case study to scrutinize the motivators of institutionalization by elaborating on document analysis conducted from the interviews of 10 employees in a different range of management levels (top, middle, and lower). Findings - The results of this study reveal that exogenous (coercive, mimetic and normative) and endogenous (allomorphism) drivers encourage the institutionalization of PMS in the Batu municipality with coercive pressure as a major driver and allomorphism as a mere ceremonial driver (rather than an instrument). Novelty - The practical implications of this study can be used to improve the PMS process and the quality of performance reporting in the Batu municipality and in other local governments. This paper is also expected to fill the gap in existing literature on the implementation of PMS within a developing country (in this case, Indonesia). Type of Paper: Empirical Paper. Keywords: Performance Measurement Systems; Institutional Theory; Indonesian Local Government; Batu Municipality. JEL Classification: P47, M48, P49. DOI: https://doi.org/10.35609/jber.2019.4.1(3)

Conditions and prospects for cooperation between Polish and Ukrainian local governments

2021 ◽  
Vol 19 (4) ◽  
pp. 221-241
Author(s):  
Mariusz W. Sienkiewicz
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Economic Life ◽  
The European Union ◽  
Public Authorities ◽  
The Public ◽  
Political Transformations ◽  
The Social ◽  
Common Goals ◽  
The Eu

The fact that Poland and Ukraine share a border, the convergence of the political goals of the peoples of both countries, and the constant efforts towards the development of democracy and decentralisation of public life determine the need to intensify cooperation in various areas of the functioning of society and the economy. An important sphere of cooperation is the public sector, in particular at the level of local government. The local government cooperation of both countries was already visible at the beginning of the social and political transformations after 1990. The development of this cooperation, with varying results, took place in the 1990s and, to an even greater extent, after Poland’s accession to the European Union. In the last three decades, local and regional communities in Ukraine have become an important partner for Polish local governments, both at the local and regional levels. The local government cooperation that has been implemented is based on the diversification and multidimensionality of forms and models. Some result from legal regulations, while others are based on mutual experiences, previous contacts, and sympathies of public authorities. The aim of the study is to analyse and present the conditions and forms of Polish-Ukrainian local government cooperation. The aim is also to show the barriers to cooperation and to define proposed solutions to improve partner contacts of territorial units. The local government cooperation of the two countries is undoubtedly hindered by the fact that Ukraine is not a member of the EU, and often by mutual misunderstanding and non-acceptance of historical experiences. On the other hand, common goals at different levels of social, public, and economic life are a significant factor motivating parties to increase cooperation and achieve a synergistic effect thanks to it.

Elucidating the Linkages Between Entrepreneurial Orientation and Local Government Sustainability Performance

2019 ◽  
Vol 50 (1) ◽  
pp. 92-109 ◽  
Author(s):  
Aaron Deslatte ◽  
William L. Swann
Keyword(s):  
Local Government ◽  
Risk Taking ◽  
Entrepreneurial Orientation ◽  
Local Governments ◽  
Nationwide Survey ◽  
The Public ◽  
Sustainability Performance ◽  
Public Managers ◽  
Antecedents And Consequences ◽  
And Performance

Linking strategic management to performance has been called essential for public managers to confront pernicious environmental and community problems in the 21st century. This article examines the role that an organization’s entrepreneurial orientation (EO) plays in the linkages between organizational capacities, strategies, and perceived performance. An EO is considered a key driver of a public organization’s willingness to engage in risk taking, innovation, and proactivity aimed at enhancing organizational routines, decision-making, and performance. Scholars have provided empirical guidance for the antecedents and consequences of entrepreneurialism in bureaucracy, yet we know little systematically about how EO links to strategies that may affect performance in the public sector. To investigate, we employ a mixed methods design using a nationwide survey of U.S. local governments and interviews with local government managers about their experiences in sustainability programs. Quantitatively, we find evidence for environmental factors of political and administrative capacities positively influencing EO, and that strategic activities of performance information use, venturing, and interorganizational collaboration mediate the relation between EO and perceived sustainability performance. Interviews corroborate these findings and illuminate how local government managers proactively engage stakeholders, consider risk taking, build capacity, and pursue innovation in sustainability.

Public Libraries and Local E-Government

2009 ◽  
pp. 647-660 ◽  
Author(s):  
Paul T. Jaeger
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Public Libraries ◽  
Public Library ◽  
Access Point ◽  
Local Communities ◽  
The Public ◽  
Primary Location ◽  
And Training

Many residents and local communities rely on public libraries for access to and training to use e-government. Many local governments direct citizens to the public library for help in using e-government, while citizens seek help from the public library in using local e-government when they have no other means of connecting or when they want help using e-government. As a result, public libraries now serve not only as instrumentalities of local government, but as a primary location for access to local e-government and a very successful link between citizens to e-government. As residents, communities, and governments rely on public libraries as a main access point to e-government, it essential to better understand the connection and education roles of public libraries to improve the delivery of local e-government.

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

scholarly journals Assessment of Enhancing Transparency of Financial Statements

2016 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Viswa Nadham N.
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Opportunity To Learn ◽  
Financial Statements ◽  
Financial Statement ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Qualitative And Quantitative

The study explored both the advantages of transparency and challenges facing finance departments of local government authorities in the course of preparing and presenting financial information. The study employed an explanatory case study,cross-sectional survey  and applied a triangulation of methods to collect both qualitative and quantitative data. The participants were all selected based on the opportunity to learn and the typicality of Dodoma municipality. A total of 80 respondents were involved. Data analysis was done through SPSS. Figures, tables, pattern matching, comparison and strong explanation building all aided in simplifying the analyses of findings.Key findings of the study unveiled that participation of the public in finance affairs of local governments heightened transparency in the preparation and presentation of financial statements. Furthermore, the finding reveal that International Finnancial Report Standards (IFRS) was rarely applicable during  the preparation of financial statement. It was also found out that tansparency in financial matters reduced fraudulent behaviours in the allocation and expenditure of local government funds.Key words: Financial statements, IFRS, IAS, Financial transperancy.

The Public Debt of French Local Government

1985 ◽  
Vol 5 (3) ◽  
pp. 387-399 ◽  
Author(s):  
Pierre-Henri Derycke ◽  
Guy Gilbert
Keyword(s):  
Local Government ◽  
Interest Rates ◽  
Public Debt ◽  
Local Governments ◽  
Central Government ◽  
Tight Control ◽  
The Public ◽  
Policy Measures ◽  
The Impact

ABSTRACTAfter a sharp increase, the public debt of French local communities has been stabilized in real terms: its amount reached 54 per cent of total public debt in 1980. In the French institutional framework, local government borrowing policy is under the tight control of central agencies. An econometric model of the borrowing behaviour of local governments since 1965 is presented; it emphasizes the role of internal determinants of local debt (needs for investment, self-financing ability of governments), external constraints (e.g. interest rates and the financial resources of lenders, such as households savings), and finally the impact of macroeconomic policy measures from the central government.

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