Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 28-33
Author(s):  
Grace T. Pontoh ◽  
Yohanis Rura ◽  
Abdul Rahman ◽  
Muhammad Achyar Ibrahim
Keyword(s):  
Financial Reporting ◽  
Good Governance ◽  
Capital Expenditure ◽  
Jel Classification ◽  
Public Institutions ◽  
The Internet ◽  
Audit Opinion ◽  
Keywords Internet ◽  
The Republic ◽  
The Government

Objective - Transparency of financial reporting can be achieved through various media including the internet and is an important factor of good governance. The use of internet in government has been regulated to encourage the government to build and develop websites to present information to the public. This research analyzes the factors that influence the government's internet financial reporting (IFR) through e-government. Methodology/Technique - The factors tested in this research are: size, leverage, capital expenditure, and audit opinion of the Republic Indonesia Audit Board (BPK). The population of this research is 25 ministries registered on the e-government ranking index (PeGI) between 2013 and 2015. Path analysis using the SPSS 21 application program is used. Findings - The results show that size, capital expenditure and audit opinion of BPK affected the use of IFR through e-government, whereas leverage did not affect the use of IFR through e-government. Novelty – These findings indicate that e-government is an important mediating factor in disclosing financial reports on the internet as a medium of good governance for public institutions in Indonesia. Type of Paper - Empirical Keywords: Internet Financial Reporting; Size; Leverage; Capital Expenditure; Audit opinion; E-government. JEL Classification: M40, M41, M49.

scholarly journals The role of government auditing in controlling the level of corruption in Indonesia

2021 ◽  
Vol 25 (1) ◽  
pp. 54-64
Author(s):  
Anggreni Dian Kurniawati ◽  
Yohanes Mario Pratama
Keyword(s):  
Good Governance ◽  
Positive Impact ◽  
Financial Supervision ◽  
Role Of Government ◽  
Audit Opinion ◽  
The Republic ◽  
The Government ◽  
Government Auditing ◽  
The Impact

The regional autonomy system has a great impact on the Indonesian local government to create good governance so as to prevent corruption. This study aims to examine the impact of detection of irregularities, audit opinion, and audit rectification on the level of corruption in provincial governments in Indonesia. The data collected in this research was the audit report of the Audit Board of the Republic of Indonesia and the annual report of The Corruption Eradication Commission in 34 provinces in 2015-2019. Further, the data was analyzed using multiple linear regression. The results indicate that the detection of irregularities and audit rectification has a positive impact on the level of corruption, while the irregularities and audit opinion do not have impact on the level of corruption. These results are expected to encourage the government to strengthen its financial supervision system.

scholarly journals Pengaruh Audit Internal dan Akuntabilitas Suber Daya Manusia terhadap Perwujudan Good Governance pada Lembaga SKK Migas

2015 ◽  
Vol 5 (1) ◽  
pp. 93
Author(s):  
Latifah Latifah ◽  
A. Rinto Pudyantoro
Keyword(s):  
Human Resources ◽  
Oil And Gas ◽  
Good Governance ◽  
Internal Audit ◽  
Sampling Technique ◽  
The State ◽  
Survey Method ◽  
Special Unit ◽  
The Republic ◽  
The Government

<p>Special Unit for Upstream Oil and Gas Business Activities (SKK Migas) is an institution established by the Government of the Republic of Indonesia through Presidential Regulation (Perpres) No. 9 of 2013 on the Management of Upstream Oil and Gas Business Activities. The task of SKK Migas is to manage the upstream oil and gas business activities based on cooperation contracts. The purpose of the establishment of this institution so that retrieval of natural resources of oil and gas owned by the State can provide maximum benefit and acceptance for the state to the greatest prosperity of the people. Based on these tasks and objectives, SKK Migas is responsible to the state and all Indonesian people to work properly, honestly, fairly, cleanly, transparently and competently in order to achieve good governance of state institutions. Therefore, internal monitoring (internal audit) and accountability of its human resources are required. This research has a purpose to test the influence of internal audit and human resource accountability to the achievement of good governance at SKK Migas institution. This research uses survey method with population of all staffs of SKK Migas. Sampling method used is sampling with purposive sampling technique. In this study, 145 samples were taken. Methods of data collection was done by using questionnaires containing several questions with the method of data analysis using multiple regression. The result of this research is to accept both hypothesis which is internal audit have positive effect toward the achievement of good governance in SKK Migas. And the accountability of human resources positively affect the achievement of good governance in SKK Migas.</p>

Platform for Citizen Engagement for Good Governance in India

2020 ◽  
pp. 48-66
Author(s):  
Abhishek Singh ◽  
Anjali Kaushik
Keyword(s):  
Good Governance ◽  
Critical Role ◽  
Public Institutions ◽  
Citizen Engagement ◽  
Innovative Solutions ◽  
The World ◽  
Complex Development ◽  
Engagement Process ◽  
The Government ◽  
Share Information

Citizens are important stakeholders and play a critical role in advocating and enabling public institutions to become more transparent, accountable, and effective and suggest innovative solutions to complex development challenges. Citizen engagement is at the core of good governance. Mygov.in is a platform to engage citizens and get their input and suggestions for various government policies and plans in India. MyGov platform provides an opportunity to citizens across the world to engage directly with the government departments, policymakers, and implementers. MyGov is planned as the key platform for all citizen engagement needs of the country across various departments and ministries. The presence of such a digital platform in a democratic country reflects willingness on part of the government to share information and make citizens a partner in decision making. This chapter elaborates on the need, discusses the MyGov initiative, compares it to other such initiatives globally and highlights major issues and concerns in the citizen engagement process.

PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN

2016 ◽  
Vol 14 (1) ◽  
pp. 65
Author(s):  
Arieffin Dian Permana
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Good Governance ◽  
Financial Statement ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
Reporting Process ◽  
Accrual Basis ◽  
The Government ◽  
Cash Basis

ABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions.  The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis.

scholarly journals Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement

2019 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Hadi Jauhari ◽  
Yuliana Sari ◽  
Evada Dewata
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Sampling Technique ◽  
Financial Statement ◽  
Regional Government ◽  
Financial Reports ◽  
Study Population ◽  
The Government

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports.  On the contrary,  the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals Governance Innovations and Population Data Recording in Southeast Aceh Regency

2019 ◽  
Vol 2 (2) ◽  
pp. 107
Author(s):  
Muhamad Husein Maruapey
Keyword(s):  
Good Governance ◽  
Secondary Data ◽  
Population Data ◽  
Jel Classification ◽  
Leadership Capacity ◽  
The Public ◽  
Knowledge Innovation ◽  
Management Of Innovation ◽  
The Government ◽  
Complex Activities

Population data management involves many complex activities of different types of organizations, stakeholders, and knowledge. Innovation is essential in improving the efficiency of the public sector. Governance innovations will give the consequences of the success of innovation itself.  Good governance is a reflection of the innovation strategy of a government administration process. The focus of this research is to investigate the phenomenon of innovation in the management of population data and documents in Southeast Aceh regency. The qualitative method with phenomenological analysis is used to explain and identify how the phenomenon occurs.  The data collection is done inductively by having interviews, discussions, and participatory observation. The triangulation approach is used to explain empirical and secondary data. The results of this study found that the management of innovation should be supported by various supporting policies and the leadership capacity of policy maker. Community participation and cross-border cooperation also contributed to the management of innovation. Innovation is also an immediate need today to deliver excellent public services by the government. JEL Classification:  H70, O32, R58

scholarly journals STRATEGI PENINGKATAN KESIAPAN SUMBER DAYA MANUSIA DALAM IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH KABUPATEN KEPULAUAN SELAYAR

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Nur Mayani ◽  
A. Faroby Falatehan ◽  
Ekawati Sri Wahyuni
Keyword(s):  
Performance Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Financial Reporting ◽  
Local Governments ◽  
Gap Analysis ◽  
Promotion Policy ◽  
Government Accounting ◽  
The Republic ◽  
The Government

ABSTRACTThe application of Government Accounting Standards in the preparation of financial statements is one indicator of opinion giving by the Supreme Audit Board of the Republic of Indonesia (BPK-RI). Based on the results of BPK RI 2015 examination of 109 local governments in Indonesia, the efforts made by local governments had not been fully effective, where the results of the examination indicated the problems related to policies, information technology and human resources to support accrual-based financial reporting. The Government of Kepulauan Selayar has only implemented accrual-based accounting in the last two years. This study aimed to analyze the performance of the government of Kepulauan Selayar in overcoming the problems related to the human resources of financial report makers as a consideration to setting strategy priorities to increase human resources readiness that supported the implementation of accrual-based accounting using the method of Importance Performance Analysis (IPA) and Gap Analysis. To solve human resource problems required strategies i.e. creating a mutation and promotion policy that supported the accrual-based accounting implementation, creating competency on planning documents and human resource training, making planning documents on education needs and accrual basis accounting training, and financial administration officials must be from the alumni of accounting training.Key words: Accrual-Based Financial Reporting, Kepulauan Selayar, IPA, AHPABSTRAKPenerapan Standar Akuntansi Pemerintahan dalam penyusunan laporan keuangan merupakan salah satu indikator pemberian opini oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). Berdasarkan hasil pemeriksaan BPK tahun 2015 terhadap 109 Pemda di Indonesia, menyimpulkan bahwa upaya yang telah dilakukan pemerintah daerah belum sepenuhnya efektif, di mana hasil pemeriksaan menunjukkan adanya permasalahan terkait kebijakan, teknologi informasi dan SDM untuk mendukung pelaporan keuangan berbasis akrual. Pemerintah Kabupaten Kepulauan Selayar baru mengimplementasikan akuntansi berbasis akrual dalam dua tahun terakhir ini. Penelitian ini bertujuan menganalisis kinerja Pemda Kepulauan Selayar dalam mengatasi masalah terkait SDM pembuat laporan keuangan sebagai bahan pertimbangan dalam menetapkan prioritas kebijakan yang dapat menunjang implementasi akuntansi berbasis akrual menggunakan metode Importance Performance Analysis (IPA) dan Gap Analysis, dan merumuskan strategi prioritas peningkatan kesiapan SDM dalam implementasi SAP berbasis akrual menggunakan Analytical Hierarchy Process (AHP). Untuk meningkatkan kesiapan SDM memerlukan strategi membuat kebijakan mutasi dan promosi yang mendukung implementasi akuntansi berbasis akrual, Membuat dokumen perencanaan kebutuhan kompetensi dan pelatihan SDM, Membuat dokumen perencanaan kebutuhan diklat penerapan akuntansi berbasis akrual, dan Pejabat Penatausahaan Keuangan Organisasi Perangkat Daerah harus dari alumni diklat akuntansi.Kata Kunci: Laporan Keuangan Berbasis Akrual, Kepulauan Selayar, IPA, AHP.

scholarly journals Freedom of expression and protection of personal data on the Internet: The perspective of Internet users in Serbia

2020 ◽  
Vol 15 (47) ◽  
pp. 5-34
Author(s):  
Marta Mitrović
Keyword(s):  
Freedom Of Expression ◽  
Personal Data ◽  
Individual Responsibility ◽  
The Internet ◽  
Snowball Sampling ◽  
Internet Users ◽  
The Republic ◽  
The Government ◽  
The Individual ◽  
The Right

The paper examines the views of Internet users concerning the protection of their rights on the Internet. The Web survey, conducted by the snowball sampling, included 783 Internet users who expressed their views regarding the ways the state (Serbia) and private agents (Facebook and Google) relate to the right of freedom of expression and privacy on the Internet. Also, the survey was used to examine the individual responsibility of users when it comes to the use of Internet services. Several hypotheses suggested that Internet users in Serbia do not have confidence in the country and private actors on the issue of protecting their rights. However, users also do not demonstrate a satisfactory level of individual responsibility. The most important findings indicate that: 1) only one-sixth of the respondents consider that the Government of the Republic of Serbia does not violate the privacy of Internet users; 2) almost half of the respondents do not feel free to express their views criticizing the government; 3) almost 90% of users are not satisfied how Facebook protects their privacy, while it is 1% lower in the case of Google; 4) a third of respondents answered positively to the question whether they had read terms of use of the analyzed companies, but half of them did not give a correct answer to the main questions; 5) only 8.9% of respondents who claimed to have read terms of use are aware of the fact that Facebook shares their data with third parties.

scholarly journals Pelaporan Keuangan di Internet dan Pengaruhnya terhadap Aktivitas Perdagangan Saham

2019 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Febri Rahadi ◽  
Fitria Rahmi
Keyword(s):  
Stock Market ◽  
Financial Reporting ◽  
Regression Models ◽  
Trading Volume ◽  
Financial Statements ◽  
The Internet ◽  
Volume Activity ◽  
Keywords Internet ◽  
Multiple Regression Models ◽  
Effectiveness And Efficiency

Abstract Current technological advancements also have an impact on corporate financial reporting. At present, financial reporting is carried out by utilizing technology as a medium with the aim of effectiveness and efficiency. This study aims to examine the internet financial reporting on trading volume activity in the Indonesian Stock Market. This study uses multiple regression models and multivariate analysis on panel data to estimate the determinants of financial statements on the internet. Our findings indicate that mandatory financial reporting has no impact on trading volume activity. Keywords : Internet Financial Reporting, Trading Volume Activity, Stock Market, LQ45 Abstrak Era informasi dan teknologi mengarahkan sebagian besar investor untuk mengidentifikasi perusahaan melalui situs webnya. Penelitian ini bertujuan untuk menguji pengaruh laporan keuangan perusahaan berbasis web pada aktivitas volume perdagangan di Pasar Saham Indonesia dengan referensi khusus untuk perusahaan pada indeks LQ45. Penelitian ini menggunakan model regresi berganda dan analisis multivariat pada data panel untuk memperkirakan determinan laporan keuangan di internet. Temuan kami menunjukkan bahwa pelaporan keuangan wajib tidak berdampak pada aktivitas volume perdagangan. Kata Kunci: Pelaporan Keuangan Internet, Aktivitas Volume Perdagangan, Indeks LQ45

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