scholarly journals Empirical Analysis of Local Government Financial Capacity: Focusing on Financial Index Analysis

2007 ◽  
Vol 21 (2) ◽  
pp. 101-120
Author(s):  
Jae Sung Lee
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Analysis ◽  
Statistical Significance ◽  
Public Officials ◽  
Factors Affecting ◽  
Financial Status ◽  
Financial Capacity ◽  
Korean Ministry ◽  
Financial Index

This research explores the financial status of local government, analyzing 234 local governments using 10 budget-related financial analysis indices published by the Korean Ministry of Government Administration and Home Affairs. This paper makes a correlation analysis of the index of local governments and measures the financial capacity of local government, looking for the developmental plan of financial capacity through a regression analysis for finding out factors affecting the resulting value. The results shows there was statistical significance in the entire score, such as the number of public officials, the number of civic groups, population, and local tax per capita. Local tax per capital was found to be most influential, followed by population.

In the Mayor We Trust? Trust as the Micro-Foundation of Complementary Politico-Administrative Relations in Local Governments

2018 ◽  
Vol 51 (4) ◽  
pp. 581-606 ◽  
Author(s):  
Caroline Howard Grøn ◽  
Heidi Houlberg Salomonsen
Keyword(s):  
Mixed Methods ◽  
Local Government ◽  
Local Governments ◽  
Public Officials ◽  
Communication Climate ◽  
Number Of Factors ◽  
Unstable Environment

This article investigates trust between politicians and public officials in local government. Beginning with Svara’s claim that such relations are characterized by complementarity, we point to the importance of trust as the micro foundation for these relationships. Applying a mixed-methods strategy, we investigate a number of factors we expect to be related to the level of trust between politicians and public officials, as perceived by the latter. We find that the communication climate and a clear distribution of tasks correlate positively with trust, whereas an unstable environment correlates negatively with trust.

scholarly journals Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia

2016 ◽  
Vol 3 (2) ◽  
pp. 89-104 ◽  
Author(s):  
Ariefia Nosihana ◽  
Rizal Yaya
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Management ◽  
Local Governments ◽  
Political Competition ◽  
Positive Influence ◽  
Financial Reports ◽  
Factors Affecting ◽  
The Public ◽  
Potential Factors

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.

scholarly journals FEATURES OF INTERGOVERNMENTAL RELATIONS IN THE CONTEXT OF ACHIEVING FINANCIAL VIABILITY OF LOCAL COMMUNITIES

2017 ◽  
pp. 17-28
Author(s):  
Halyna VOZNIAK
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Intergovernmental Relations ◽  
Fiscal Decentralization ◽  
Local Communities ◽  
Voluntary Association ◽  
Financial Viability ◽  
Financial Capacity ◽  
Human Resource Capacity ◽  
Budgetary Decisions

Introduction. In the conditions of the implementation of the government’s decentralization reform, local communities received the real opportunities for increasing the resources which can be used for development. One of the conditions, which provides their economic development, is to create an effective system of intergovernmental relations, aimed to optimizing fiscal decentralization and clear definition of the powers of local government. The increasing interest to the problem of expanding of local communities financial capacity caused by the necessity to find improved mechanisms for incomes separation between the elements of the budget system and types of budgets. Purpose. The purpose of this article is to study of intergovernmental relations in the context of achieving financial viability of local communities and to summarize the preliminary results of the reform. Results. The features of intergovernmental relations in local government reform in Ukraine are highlighted. The fiscal innovations, which extends the autonomy principles of local budgets, reallocates expenditure responsibilities between levels of government and creates conditions for intensification of the process of voluntary association of municipalities, have been analyzed. The first phase of fiscal decentralization in Ukraine has been estimated. It has been shown that despite the strengthening of the solvency of local budgets, the negative trends is intensified: excessive centralization of budgetary decisions; imperfect distribution of functional responsibilities and rights between the central and local governments; low human resource capacity of the community; low financial autonomy of local government and so on. The risks of the further deepening the fiscal decentralization have been justified. Conclusions. It was suggested the directions for increasing financial capacity of local communities in the introduction of industry standards of public services, which should increase the efficiency of planning and using of public funds at all levels; in the improving the basic and reverse subsidies calculations and in the estimation the risks of the fiscal decentralization.

scholarly journals KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW

2021 ◽  
Vol 12 (2) ◽  
pp. 157-171
Author(s):  
Farah Faadillah Herindraningrum ◽  
Indrawati Yuhertiana
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Research ◽  
Audit Quality ◽  
Accounting System ◽  
Financial Reports ◽  
Factors Affecting

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

scholarly journals Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments

2020 ◽  
Vol 10 (2) ◽  
pp. 302
Author(s):  
Nur Fajri ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Dominant Role ◽  
Group Discussion ◽  
Assessment Process ◽  
Internal Auditor ◽  
Factors Affecting ◽  
The Relationship

The purpose of this study is to analyze whether there is relationship between level of local government internal auditor (LGIA) capability and local government financial management (LGFM) quality. Furthermore, this study also identifies factors affecting the presence or the absence of a significant relationship between LGIA capability and LGFM quality. This research uses in-depth interviews and focus group discussion to identify factors affecting the presence or the absence of relationship between LGIA capability and LGFM quality. The results show that there is no relationship between LGIA capability and LGFM quality. The absence of the relationship is caused by dominant role of Local Government Working Units (LGWU) in the process of financial management; improvement of LGIA capability is not followed by improvement on the roles and services provided by LGIA; and potential weakness in assessment process of LGIA capability by The Finance and Development Supervisory Agency. Findings of this study will assist both central and local governments to evaluate “what went wrong” with their Improvement of LGIA Capability Programs and assist central government to formulate a better policy on relationship and coordination among head of local government, LGWU, and LGIA.This research develops a new method to measure LGFM quality comprehensively. This study also fills gap in the literature exploring the relationship between LGIA capability and LGFM quality, which is still rare at present.

scholarly journals The Border Area Conflict Impact on Government Responsiveness Relating on Public Service

2018 ◽  
Vol 73 ◽  
pp. 09009
Author(s):  
Boedi Orbawati Eny ◽  
Suwitri Sri ◽  
Yuwanto
Keyword(s):  
Local Government ◽  
Public Service ◽  
Local Governments ◽  
Central Government ◽  
Community Services ◽  
Border Region ◽  
Boundary Area ◽  
Factors Affecting ◽  
The Public ◽  
Government Bureaucracy

Responsiveness or response are the desire and the will of the bureaucracy in the expectations, desires and aspirations and demands of the community services provided quickly and responsively. The responsiveness of government bureaucracy needs to be done across Government jurisdictions begin from the Central Government to the border region. However, the occurrence of conflict affirmation borders of Magelang regencies and cities affected the responsiveness of regional pemerinrah in the service of public administration services in particular resistance. This research aims to describe and determine the factors affecting the responsiveness of local governments in implementing public service in conflict areas and County boundary affirmation in Magelang city . The methods used in this research is a mix of qualitative and quantitative approaches are converging. Data collection is done by survey, interview and documentation. Qualitative data analysis done through interactive model with the validity methodology of the analysis focuses on the triangulation, with rolling according to needs also use techniques of the other validity. The research's results show that the local government County and Magelang city has not been responsive in public services on the territory of the conflict area limits the visible affirmations of public service obstrction of the administration of land in the region. Yet the responsiveness of the local government in the public service is affected by the problem complexity, Government regulatory authorities and the County and Magelang City, leadership of public officials who are not able to listen to the grievances of the public and the haven't priority of the broader public interest in making the corresponding decisions of public service in the area of the disputed boundary area.

scholarly journals The Prospect of Accountability in Local Governance in Nepal

2019 ◽  
Vol 29 ◽  
pp. 1-19 ◽  
Author(s):  
Hari P. Dhungana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Governance ◽  
Local Level ◽  
Daily Basis ◽  
Government Accountability ◽  
Local Planning ◽  
Structured Interviews ◽  
Public Officials ◽  
The Government

Government accountability is intrinsic to democracies, as citizens can choose public officials through their popular vote and accordingly exercise some control and oversight over the officials. But elections held in periodic intervals do not allow the scrutiny of the decisions and activities that are conducted on a daily basis. This article examines how to confront this challenge of holding the governments to account, by looking into local governance in Nepal, where citizens have limited knowledge of the government decisions, activities, procedures followed, and their outcomes. This article is developed from the review of policies and laws and semi-structured interviews with elected leaders, civil service personnel, and other stakeholders in select local governments in Nepal. It argues that accountability in local government requires attention not only to laws, but also the practices of civic interaction and the willingness of elected officials and citizens in these engagements. It starts by establishing how the country’s new Constitution of Nepal (2015) espouses a local social contract in view of its division of jurisdictions. It then identifies and analyses the main approaches and tools on government accountability. These encompass broad constitutional provisions to specific legal, institutional and technocratic measures to hold officials to account. It then reveals recent local level experiences around the use of accountability tools and shows that the legacy of widespread collusion and misuse of power continues to be a bottleneck. It concludes that there is a need to foster greater civic demands on accountability and foster measures for deliberation at the municipal level on a more regular basis. Overall, local government accountability should be envisioned as a work-in-progress pursuit and should be coupled with systems of local planning and implementation and vitalization of local democracy.

scholarly journals Environmental Factors and Human Resource Management in Local Government Administration in Nigeria

2020 ◽  
Vol 20 (2) ◽  
pp. 130-148
Author(s):  
Goddey Wilson
Keyword(s):  
Resource Management ◽  
Local Government ◽  
Staff Development ◽  
Environmental Factors ◽  
Human Resource Management ◽  
Human Resource ◽  
Trade Unions ◽  
Local Governments ◽  
Organizational Goals ◽  
Factors Affecting

Human resource management is the mobilisation of available human resource in the organization to achieve the organizational goals. Human resource management activities are not devoid of challenges in any organization, including Local Government Councils in Nigeria; hence, this study identified such challenges as environmental factors and classified it as internal and external environmental factors affecting human resource management in Nigerian Local Governments. These factors were identified on account of the observed irregularities in human resource management policies and practice in the Local Government service. This study therefore aims at examining the environmental factors affecting human resource management in Nigerian local governments between 2010-2018. Data were collected from observations, interviews and  documented facts on the subject matter, while system theory was used to explain the interdependence of the various departments and its effects on human resource management in the Councils. The study findings identified poor capacity building and orientation, activities of trade unions, administrative policies and politics, capacity of the Council leadership, among others as internal factors; and political, social, legal, physical, etc., as part of the external environmental factors affecting human resource management in Nigerian Local Governments. The study concluded that the internal and external factors have significant effects on the human resource management and productivity of the Local Governments in Nigeria. This study further made some recommendations on strategies to achieve effective human resource management in Nigerian Local Governments. Keywords: Staff development, Local Government, environmental factors, human resource management, organizational productivity.

scholarly journals Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia

2018 ◽  
Vol 2 (2) ◽  
pp. 79
Author(s):  
Aris Eddy Sarwono ◽  
Rahmawati Rahmawati ◽  
Y. Anni Aryani ◽  
Agung Nur Probohudono
Keyword(s):  
Local Government ◽  
Internal Control ◽  
House Of Representatives ◽  
Local Governments ◽  
Secondary Data ◽  
Factors Affecting ◽  
Financial Report ◽  
Internal Control System ◽  
Financial Audit ◽  
The Government

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).

Sign in / Sign up

Export Citation Format

Share Document