scholarly journals Faktor-faktor yang Mempengaruhi Publikasi Informasi Keuangan pada Website Resmi Pemerintah Daerah se-Jawa Tengah

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Eva Anggara Yunita
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Strong Impact ◽  
Analysis Tool ◽  
Probit Regression ◽  
Financial Report ◽  
Central Java ◽  
Government Websites ◽  
Transparency And Accountability

This study aims to find out which factors have strong impact to the financial report publications on local government websites, due to the requirements of Good Government Governance, among others the principle of transparency and accountability. District/city governments in Central Java were selected as samples by consideration of the achievements and awards achieved related to transparency, accountability, and compliance. The variables used in this study were political competition, tenure, BPK audit options, total assets, leverage, and direct expenditure. Using Stata probit regression analysis tool, the results showed that the local governments in Central Java were in the increase of transparency and accountability stage, where this showed the success of the regional autonomy mission. There were upward trend of audit opinions and financial report publications on local government websites. All variables insufficiently affected internet publication of financial report The political map did not become disincentive for local heads in order to increase the transparency of financial reporting

The Effect of Societal Values on Local Government Transparency: Applying Hofstede’s Cultural Dimmensions

2013 ◽  
Vol 11 (4) ◽  
pp. 829-850 ◽  
Author(s):  
Jose Frías-Aceituno ◽  
Lázaro Rodríguez-Ariza ◽  
María-Isabel González-Bravo
Keyword(s):  
Local Government ◽  
Cultural Values ◽  
Financial Reporting ◽  
Local Governments ◽  
Cultural Dimensions ◽  
Social Perspectives ◽  
Societal Values ◽  
Government Websites ◽  
Corporate Social ◽  
Societal Expectations

In the last decade, a growing number of organizations worldwide have started reporting on issues concerning their economic, social and environmental behaviour. However, public administrations show a delay in this regard although there is growing interest from citizens regarding sustainability transparency. This paper contributes to intra-country analyses of non-financial reporting in the public sector by studying transparency concerning sustainability in municipalities; it analyses the coherence between societal values, identified using Hofstede’s cultural dimensions, and local governments’ corporate social responsibility disclosures. We undertook a content analysis of 101 Colombian, Portuguese and Spanish local government websites and employed different graphical and statistical techniques to analyse the extent of disclosure and the relationship with societal expectations of transparency. The results showed several thematic differences between countries in disclosure preferences relating to societal cultural values of collectivism, femininity, tolerance and equity. Countries with equilibrium in all cultural values are more transparent; those with a prevalence of masculine and uncertainty avoidance cultural dimensions are particularly oriented to social perspectives and show a higher preference for strategic and economic information.

scholarly journals Transparency and Accountability of Local Government by Internet Financial Reporting in Ex Besuki Residency

2017 ◽  
Vol 2 (1) ◽  
pp. 31-37
Author(s):  
Isti Fadah ◽  
Astri Kurniawati ◽  
Purnamie Titisari
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Public Information ◽  
Secondary Data ◽  
Primary Data ◽  
Government Website ◽  
Transparency And Accountability

Objective - The objective of this research to describe and explore transparency and accountability of local government in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on Public Information Disclosure. Ex Besuki Residency is called an administration area in East Java which consists of local government Banyuwangi, Jember, Bondowoso, and Situbondo in the Dutch East Indies era. Methodology/Technique - This research is a qualitative non-interactive (non-interactive inquiry) research by using phenomenological approach. This research uses content analysis to analyze Local Government website content appearance related to Internet Financial Reporting. This research uses primary and secondary data. Primary data is in form of observation result in local government website appearance. Secondary data is in form of Internet Financial Reporting obtained by downloading on local government website. Findings - The results show there is no local government to show its Internet Financial Reporting in full. No publication of most categories of Internet Financial Reporting means reduced accessibility and understanding of Internet Financial Reporting. Novelty - The paper identifies that accountability and transparency of local governments to the central government through the State Audit Board opinion was not yet able to make local government to be accountable and transparent to the public. Type of Paper Review Keywords: Transparency, Accountability, Local Government, Internet Financial Reporting, Public Information Disclosure. JEL Classification: D82, H83.

scholarly journals Exploring government internet financial reporting in Indonesia

2018 ◽  
Vol 21 (1) ◽  
pp. 115-138
Author(s):  
Pepie Diptyana ◽  
Nur'aini Rokhmania
Keyword(s):  
Local Government ◽  
Population Density ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Political Competition ◽  
Provincial Government ◽  
Local Dependency ◽  
Government Websites ◽  
Almost All

Government financial reporting as public accountability and transparency is important. Previous research show that almost all local government in Indonesia have their official website, which is active use as presenting news, local potentials, and local government services. Unfortunately, there are still limited local governments which are disclose their financial information as well as budgeting reports and financial statements on their websites. This research aims to explore whether political competition, local asset, local dependency, population density, and information openness award have influenced IFR practice in government in Indonesia. We investigate financial report and budget report as of internet financial reporting (IFR) data of 32 provincial government websites. Indonesia consists of 34 provinces, which are 32 provincial websites consistently accessible and use as sample in this research. The empirical results show that local dependency toward central government and Information Openness Award positively significant influence IFR practices in provincial level in Indonesia. There is no significant influenced of political competition, local asset and population density to IFR in Indonesia Provinces website. Our research contribution is to extend previous research by concerning Information Openness Award as independent variable which influenced to IFR practice in local government.

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

scholarly journals Sustainability Assessment of Portuguese Local Governments (2009 to 2017)

2020 ◽  
pp. 80-104
Author(s):  
Paula Gomes dos Santos ◽  
Carla Martinho
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Sustainability Assessment ◽  
Local Governance ◽  
Accounting Information ◽  
Financial Sustainability ◽  
Public Governance ◽  
Transparency And Accountability

Public governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.

scholarly journals PENGARUH KARAKTERISTIK INDIVIDU DAN PELATIHAN TERHADAP PEMAHAMAHAN SAK ETAP

2019 ◽  
Vol 13 (1) ◽  
pp. 24-40
Author(s):  
Khoirur Rohmawati ◽  
Indira Januarti
Keyword(s):  
Financial Reporting ◽  
Educational Background ◽  
Accounting Education ◽  
Financial Accounting ◽  
Analysis Tool ◽  
Financial Report ◽  
Level Of Education ◽  
Data Analysis Tool ◽  
And Gender ◽  
Level Of Understanding

The use of Financial Accounting Standards Entity without Public Accountability (SAK ETAP) has been launched starting in 2011, although there is still relatively little research on the topic of understanding SAK ETAP. Research on the use of previous SAK ETAP is more inclined to case studies in a particular SME. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employees about SAK ETAP is important because accounting employees are responsible for financial reporting. Therefore, this research needs to be done to know how far the understanding of the accounting section of SAK ETAP.This study aims to analyze the factors that effect on the understanding of the economic enterprise accountants of SAK ETAP. These factors include level of education, educational background, SAK ETAP training, and gender. This study used data obtained from the questionnaire where the respondents were a cooperative accounting officer located in the Pati District. Respondents amounted to 80 who became the sample of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of SAK ETAP. The higher the level of education, the ability to understand the SAK ETAP is also high. Employees who have an accounting education background were easier to understand SAK ETAP than non accounting education. In addition, SAK ETAP training can also improve employees' ability to understand SAK ETAP. However, gender has no influence in determining the level of understanding of SAK ETAP.

scholarly journals JOINT TRAINING MODEL FOR ENHANCING COMPETENCY OF APPARATUS IN PROVINCE GOVERNMENT OF MITRA PRAJA UTAMA

2018 ◽  
Vol 2 (2) ◽  
pp. 104-117
Author(s):  
Hari Soesanto
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Regional Cooperation ◽  
Training Model ◽  
Regional Government ◽  
Civil State ◽  
Central Java ◽  
State Apparatus ◽  
Joint Training ◽  
Training Institutions

ABSTRAK Penelitian atau kajian mengenai pelatihan bagi para aparatur sipil negara sudah banyak dilakukan, namun penelitian yang fokus pada pelatihan bagi aparatur yang bertugas pada pemerintah daerah Mitra Praja Utama masih sangat langka. Kajian ini menyajikan skema atau model alternatif peningkatan kompetensi aparatur sipil negara untuk meningkatkan kerjasama antar daerah melalui pelatihan bersama. Ruang lingkup pemerintah daerah yang menjadi kajian adalah pemerintah daerah yang tergabung dalam forum Mitra Praja Utama (MPU). MPU merupakan forum kerjasama dan koordinasi antar pemerintah daerah di Indonesia yang terdiri dari  10 Provinsi yaitu Provinsi Jawa Barat, Provinsi DKI Jakarta, Provinsi Jawa Tengah, Provinsi Daerah Istimewa Yogyakarta, Provinsi Jawa Timur, Provinsi Bali, Provinsi Lampung, Provinsi Nusa Tenggara Barat, Provinsi Banten dan Provinsi Nusa Tengggara Timur. Model pelatihan bersama yang disajikan pada kajian ini merupakan suatu alternatif metode yang dapat dipertimbangkan oleh lembaga diklat pemerintah, khususnya pada lembaga diklat pemerintah yang tergabung dalam Mitra Praja Utama dalam rangka peningkatan kerjasama antar daerah untuk berbagai urusan pemerintahan daerah terutama dari aspek kompetensi aparatur.   Kata kunci: pelatihan, mitra praja utama, kompetensi, aparatur sipil negara     ABSTRACT Research or studies on training for the state civil apparatus have been carried out a lot, but research that focuses on training for officers serving in the Mitra Praja Utama regional government is still very rare. This study presents an alternative model for enhancing the competence of civil state apparatus to increase cooperation among regions through joint training. The scope of local government to be studied is the local government who are members of the forum Mitra Praja Utama (MPU). MPU is a forum of cooperation and coordination among local governments in Indonesia consisting of 10 Provinces of West Java Province, DKI Jakarta Province, Central Java Province, Special Province of Yogyakarta, East Java Province, Bali Province, Lampung Province, West Nusa Tenggara Province, Banten Province and East Nusa Tenggara Province. The joint training model presented in this study is an alternative method that can be ascertained by special government training institutions in government training institutions incorporated in Mitra Praja Utama in order to increase inter-regional cooperation for various local government affairs.   Keywords: training, mitra praja utama, competence, civil state apparatus  

scholarly journals The Policy Planning in Providing Teacher Adequacy for Primary Schools in the Local Government

2017 ◽  
Vol 2 (1) ◽  
pp. 95-108
Author(s):  
Suroso Suroso
Keyword(s):  
Local Government ◽  
Primary School ◽  
Local Governments ◽  
Primary Schools ◽  
Policy Planning ◽  
Policy Model ◽  
Planning Policy ◽  
Central Java ◽  
Two Factors ◽  
Efficient Distribution

ABSTRACT: Adequacy of primary school teachers is very important to support education for all. The objective of the research is to analyse and develop a plan for a public policy of teacher adequacy for state primary schools. This research used a descriptive-quantitative approach. Data collection was conducted by using observation and interview. There are six main findings in the research. One of the important things is that the model of planning policy for teacher adequacy based on class can be adopted by other local governments by incorporating two factors: total schools (S) and total classes (C), and using the formula of nC + 2S.  The planning policy model for teacher adequacy based on students can also be adopted by other local governments by incorporating the total students (S) and student ratio value to teacher (21:1) by using the formula of S/21.  Therefore, planners should conduct policy planning analysis for teacher adequacy of state primary schools in the local government by using two perspective analyses simultaneously to ensure teacher adequacy and manage effective and efficient distribution of teachers.KEY WORD: Teacher Adequacy; Policy Planning; Local Government; Effective and Efficient Distribution; Primary School. ABSTRAKSI: “Perencanaan Kebijakan dalam Penyediaan Kecukupan Guru Sekolah Dasar di Daerah”. Kecukupan guru sekolah dasar sangat penting untuk mendukung pendidikan bagi semua. Tujuan penelitian ini adalah untuk menganalisa dan mengembangkan model perencanaan bagi kebijakan kecukupan guru sekolah dasar negeri. Penelitian ini menggunakan pendekatan deskriptif-kuantitatif. Pengumpulan data dilakukan dengan teknik observasi dan wawancara. Ada enam temuan utama dalam penelitian ini. Salah satu yang terpenting adalah bahwa model kebijakan perencanaan kecukupan guru berbasis kelas dapat diadopsi oleh pemerintah daerah lain dengan mengakomodasi 2 faktor: jumlah sekolah (S) dan jumlah kelas (C), dengan menggunakan rumus nC + 2S. Model kebijakan perencanaan kecukupan guru berbasis murid dapat juga diadopsi oleh pemerintah daerah lain dengan mengakomodasi faktor jumlah murid (M) dan nilai rasio murid terhadap guru (21:1), dengan menggunakan rumus M/21. Oleh karena itu, perencana sebaiknya melaksanakan analisa kebijakan perencanaan untuk kecukupan guru sekolah dasar negeri di daerah dengan menggunakan dua perspektif analisis tersebut secara simultan untuk menjamin kecukupan guru, dan pengelolaan efektivitas dan efisiensi distribusi guru. KATA KUNCI: Kecukupan Guru; Perencanaan Kebijakan; Pemerintah Daerah; Efektivitas dan Efisiensi Distribusi; Sekolah Dasar.About the Author: Dr. Suroso is a Researcher at the Office of Research and Development, Pati Regency, Jalan Panglima Sudirman No.26 Pati, Central Java, Indonesia. For academic interests, the author is able to be contacted via his e-mails at: [email protected] and [email protected] to cite this article? Suroso. (2017). “The Policy Planning in Providing Teacher Adequacy for Primary Schools in the Local Government” in MIMBAR PENDIDIKAN: Jurnal Indonesia untuk Kajian Pendidikan, Vol.2(1) March, pp.95-108. Bandung, Indonesia: UPI [Indonesia University of Education] Press, ISSN 2527-3868 (print) and 2503-457X (online). Chronicle of the article: Accepted (September 29, 2016); Revised (January 29, 2017); and Published (March 30, 2017).

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.

Egyptian Local Government Website Portals

2012 ◽  
pp. 577-593
Author(s):  
Hisham M. Abdelsalam ◽  
Christopher G. Reddick ◽  
Hatem A. ElKadi
Keyword(s):  
Local Government ◽  
Human Development ◽  
Social Services ◽  
Local Governments ◽  
Information Dissemination ◽  
Limited Impact ◽  
Development Indicators ◽  
Government Websites ◽  
Developed Nations ◽  
Government Website

This chapter examines the development of e-Government in selected Egyptian local governments. A content analysis of 25 local government website portals was conducted examining categories of e-Management, e-Services, e-Democracy, and e-Decision making. The study first sets out to examine the overall level of maturity of local government websites in these four areas in Egypt. Second, this study examines whether Egyptian human development indicators explain the maturity of local government websites. Firstly, the overall results indicated that e-Government maturity in Egypt was primarily in the information dissemination stage. Secondly, local governments had a greater population in social services industries which indicated a greater level of e-Government maturity. Out of 17 variables tested, there were very few human development indicators related to e-Government website maturity. The results of this chapter showed the maturity of e-Government in local governments in a developing country matched against developed nations. Also, the results showed the limited impact of human development indicators to predict e-Government website maturity.

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