scholarly journals Stewardship Accounting Practice by Government Ministries in Cameroon

2021 ◽  
Vol 10 (3) ◽  
pp. 83
Author(s):  
Samuel Tanjeh Mukah
Keyword(s):  
Statistical Significance ◽  
Ordinary Least Squares ◽  
Primary Data ◽  
Financial Reports ◽  
Budget Planning ◽  
Accounting Practice ◽  
Civil Society Organisations ◽  
Trade Offs ◽  
Budget Control ◽  
The Government

The study examined the practice of stewardship accounting by Government Ministries in Cameroon. It investigated how inclusive budget planning, timely budget execution, stringent budget control, and resolute scrutiny of government financial statements, affect the government stewardship accounting practice. To archive this, primary data collected from members of parliament were analysed, and regressed using the Ordinary Least Squares technique. The empirical results therefrom were of positive and statistical significance. They revealed that stringent budget control, and resolute scrutiny of government financial reports, significantly improve the practice of stewardship accounting in the Government Ministries. It was recommended that the government of Cameroon should frankly facilitate the participation of parliamentarians, civil society organisations, advocacy groups, and the citizens, in the budget preparation and execution processes. Such sincere participation invokes debates on problematic trade-offs and opportunity costs which are crucial in improving the wellbeing of Cameroonians. It was further recommended that parliamentarians should effectively play their role as representatives of the Cameroonian people, not withstanding their political inclinations. Consequently, they will not falter in their responsibility to resolutely scrutinise and authorise the budgets, and hold the Government and its Ministries fully accountable. The last recommendation was that Article 66 of the Cameroon Constitution (lying dormant since 2006) be put into practice. Article 66 provides for the declaration of assets by senior government officials, and others elected or appointed, at the beginning and at the end of their office tenures.

scholarly journals Penerapan Sistem Informasi Manajemen Daerah Keuangan Dalam Pengelolaan Data Keuangan Pada Organisasi Pemerintah Daerah (Studi Kasus Pada BPBD Kabupaten Magelang)

2020 ◽  
Vol 4 (2) ◽  
pp. 175-186
Author(s):  
Herlina Damayanti ◽  
Rian Destiningsih
Keyword(s):  
Financial Statements ◽  
Primary Data ◽  
Data Types ◽  
Financial Reports ◽  
Technological Developments ◽  
Computer Based ◽  
The Government ◽  
Financial Arrangements ◽  
Almost All

Technological developments encourage the government to advance computer-based information systems to make it easier for the government to manage finances. A Regional Management System application called SIMDA was developed. SIMDA Finance is a technology that has been used by almost all regional governments in Indonesia when carrying out the related regional financial arrangements themselves. The purpose of this study is to see how the effect of the implementation of SIMDA Finance on the quality of financial reports in BPBD Magelang Regency. This study analyzes the application of SIMDA Finance in one of the SKPDs of Magelang Regency, namely BPBD of Magelang Regency. This research was conducted with a quantitative approach. The data in the current research are primary data types. The data collection system by distributing questionnaires / questionnaires to some employees in BPBD Kab. Magelang which was held in January-February 2020. The results showed that the variable of SIMDA Financial Implementation influenced the Quality of Financial Statements positively and significantly in the Regional Disaster Management Agency SKPD of Magelang Regency in 2020. With a statistical t value of 2.813843> 1.895 (t table ), which means that the SIMDA Financial variable (X) affects the Quality of Financial Statements (Y).

scholarly journals Governance conundrum in pursuit of the human right to water and sanitation: tracking the progress of the leave-no-one-behind principle in Uganda

2021 ◽  
Author(s):  
G. Z. Ahabwe ◽  
D. W. Batega ◽  
A. Ssewaya ◽  
C. B. Niwagaba
Keyword(s):  
Relevant Literature ◽  
Indigenous Communities ◽  
Economic Transformation ◽  
Primary Data ◽  
Human Right ◽  
Cross Sectional ◽  
Water And Sanitation ◽  
Civil Society Organisations ◽  
The Government ◽  
The Right

Abstract The Government of Uganda is a party to numerous international and national commitments, laws and regulatory frameworks to deliver the socio-economic transformation of its citizens. Sustainable Development Goals (SDGs) commit states, Uganda inclusive, to achieve a better and more sustainable future for all by 2030. According to the SDG 6 resolutions, the rights to water and sanitation are legally binding upon states, which have the primary responsibility to ensure their full realization, including unserved and under-served areas. While the SDGs came into force after 2015, it is not clear the extent to which Uganda's policies, legal instruments and practice are aligned to the SDGs. A combined methodology was adopted to undertake the study under a cross-sectional design. The study reviewed relevant literature such as sector performance reports on water and sanitation. Purposive sampling was used to select relevant informants for primary data. Key informant interviews were held with representatives of relevant government agencies, United Nations agencies, civil society organisations, indigenous communities and the private sector. Findings indicate that while the Government of Uganda has made tremendous efforts regarding the right to water and sanitation, enormous challenges and gaps remain. For instance, the pro-poor strategies to access safe water, sanitation and hygiene facilities are largely insignificant.

scholarly journals STUDI EMPIRIS PENYERAPAN ANGGARAN DAN FAKTOR DETERMINASINYA PADA PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (3) ◽  
pp. 365-383
Author(s):  
Wanda Hamidah ◽  
Yuneita Anisma ◽  
Devi Safitri Devi
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
City Government ◽  
Primary Data ◽  
Analysis Method ◽  
Regional Organizations ◽  
Budget Planning ◽  
Study Population ◽  
The Government ◽  
The City

The purpose of this research is to find out the influence of budget planning, human resource competence, organizational motivation towards budgets in the regional organizations of the city of Pekanbaru. The research method used is a quantitative re`search method with primary data obtained from questionnaire data measured using a Likert scale. The study population was all Regional  Organizations in the Government of Pekanbaru. This sample researchers are the chief of regional organizations, Chief of Subdivision and treasurer of expenditure at 43 regional organizations in Pekanbaru City selected using purposive sampling method. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. This research uses multiple linear analysis method with SPSS version 22. The results of this study indicate that budget planning, human resource competencies, motivation, and organizational commitment affect budget absorption in Pekanbaru City Government

scholarly journals IPTEKS PENGAWASAN TERHADAP REALISASI ANGGARAN DENGAN KONSEP GOOD GOVERNANCE DALAM MENCEGAH PRAKTEK KORUPSI DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Andre Feral Adolf Tombokan ◽  
Sonny Pangerapan
Keyword(s):  
Planning Process ◽  
Good Governance ◽  
Public Works ◽  
Primary Data ◽  
Budget Process ◽  
Research Approach ◽  
Budget Planning ◽  
The Public ◽  
North Sulawesi ◽  
The Government

Indonesia’s development depends on managing the budget state revenues and expenditures (APBN) therefore the government must be aware and change his character not to work alone without paying attention the interest or aspirations of the community. The purpose of this research is to know the flow or budget process at the public works agency and spatial planning in north Sulawesi province know the concept of good governance in carrying out supervision of realization budget, and to find out good governance in an effort to prevent corruption practices .this research is a qualitative research approach interpretive . the source of data from this study is primary data in the form of direct interviews, documentation and recording. Technique processing and analysis of data, namely the method of comparison by finding answers fundamental answers to cause and effect by analyzing factors the cause of the occurrence or emergence of a particular phenomenon. The result of this study indicate that the flow and budget process is on the PUPRD office in north Sulawesi, the budget planning process starts from conducting infestation field survey, after conducting surveys and data needed has been fulfilled, the budget calculation is carried out after it is entered planned DPA (budget implementation document) budget activities, after the DPA is published, we switch the process of physical implementation of work, including planning, design and so on,the concept of good governance in doing supervision of government budget realization is responsible for optimize the relationship between input and output. For example, for example public works agency, its input in the form of a budget can still be seen in its performance. Control,focused on how to utilize input minimum to produce the desired output that is in accordance with provisions and quality standards set at the time and quantity as which are desired. Keywords : supervision of budget realization

scholarly journals PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) PADA OPD KOTA MALANG

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Vika Erinna AgustiningTyas ◽  
Irma Tyasari ◽  
Doni Wirshandono Yogivaria
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Good Governance ◽  
Financial Statements ◽  
Primary Data ◽  
Literature Study ◽  
Financial Reports ◽  
The Government

This study aims to examine and explain the effect of good governance, government internal control systems and human resource competencies on the quality of local government financial statements (LKPD) in Malang City Organization (OPD). This quantitative study determined the sample by purposive sampling with the criteria of respondents in 28 OPD Malang in Sub. The Planning and Financial Section is 146 respondents. The type of data used is primary data. Data collection techniques from questionnaires and literature study. The results showed that good governance and the government's internal control system had a significant positive effect on the quality of local government financial reports (LKPD) in Malang City's Organization (OPD). Whereas human resource competency does not significantly influence the quality of the financial statements of the local government (LKPD) in Malang City Regional Organization. The implications of this study can measure what aspects are the priorities of the author in expressing the quality of financial statements in the Government of Malang City

scholarly journals Strategies for Improvement of Government Budget Absorption of Bogor City

2020 ◽  
Vol 1 (5) ◽  
pp. 195-203
Author(s):  
Gustawan Rachman ◽  
Ma mun Sarma ◽  
Dwi Rachmina
Keyword(s):  
Work Experience ◽  
Government Regulation ◽  
Work Conditions ◽  
Primary Data ◽  
Government Budget ◽  
Analytic Hierarchy ◽  
Budget Planning ◽  
The Government ◽  
Hierarchy Process

This study aims to analyze for factors that cause delays in the absorption of the Bogor City Government's expenditure budget so that a strategy can be formulated to improve the performance of this budget absorption. Searching for variables forming the causal factors is done by using primary data sourced from Dinas Kesehatan and Sekretariat Daerah, based on the researcher's work experience when assigned to the Finance Section and the Planning and Reporting Division of Dinas Kesehatan and Bagian Pengadaan Barang dan Jasa Sekretariat Daerah Kota Bogor for approximately 10 years of the assignment period and library data search. Exploratory Factor Analysis (EFA) is used to look for underlying factors extracted from the factors forming variables. The search foralternative strategies to improve performance of budget absorption was carried out using the Analytic Hierarchy Process (AHP). The EFA analysis found five main factors causing delays in the absorption of budget expenditure, namely factor in budget planning activities, factor in government regulation and bureaucracy, factor of work conditions, factor influencing financial activities and disbursement of the Government budget, and human resources of the state civil apparatus (ASN). AHP analysis shows that of the five leading sectors of the Regional Apparatus that play a role as key leaders in improving the performance of budget absorption is Sekretariat Daerah. The main obstacle in improving budget absorption is internal and external intervention. The main strategy to correct delays inspending is to improve quality of budget planning and procurement of service goods.

scholarly journals PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Debby Christin Sihasale ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The Government

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports

scholarly journals Assessing the role of socio-economic values on entrepreneurial intentions among university students in Cape Town

2017 ◽  
Vol 20 (1) ◽  
Author(s):  
Vivence Kalitanyi ◽  
Edwin Bbenkele
Keyword(s):  
University Students ◽  
Statistical Significance ◽  
Cape Town ◽  
Coefficient Alpha ◽  
Entrepreneurial Intentions ◽  
Economic Values ◽  
Multivariate Tests ◽  
Civil Society Organisations ◽  
The Government ◽  
The University

Background: This article presents the findings of an empirical fieldwork study conducted in Cape Town, South Africa.Aim: The aim of the study was to establish how socio-economic values (income, economic development, employment or unemployment in the university students’ direct environment) shape their entrepreneurial intentions.Setting and method: The study was built on Ajzen’ psychological model on entrepreneurial intentions, and used a semi-structured questionnaire to collect data from 274 entrepreneurship university students. Cronbach’s alpha was used to measure the reliability of the questionnaire, where six variables out of nine, had a coefficient alpha of more than 0.7, while the remaining three had a coefficient alpha of between 0.5 and 0.7. This instrument was assessed by both statisticians and academics who are experts in their fields to ensure its validity. Multivariate tests of statistical significance were conducted, where correlation and regression statistics were used to analyse the data.Results: Findings suggest that socio-economic factors have an impact in shaping entrepreneurial intentions of the university students.Conclusion: The study formulates the recommendations to the government, businesses, civil society organisations as well as the community within which students live.

scholarly journals Pengaruh Rencana Dan Realisasi Penggunaan Dana Bos Terhadap Kinerja Keuangan Di SMA Al-Islam Krian Sidoarjo

2019 ◽  
Vol 16 (2) ◽  
pp. 146-157
Author(s):  
Indah Sulistyowati ◽  
Darno Darno
Keyword(s):  
High School ◽  
Financial Performance ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Financial Report ◽  
Budget Planning ◽  
The Government ◽  
Data Collection Technique

BOS funds are costs allocated by the government specifically to support education in Indonesia. This study aims to examine the effect of BOS budget planning and the realization of the use of BOS funds on financial performance at Al-Islam Krian Sidoarjo High School. The variables used in this study are the BOS budget budget plan and the realization of the use of BOS funds which act as independent variables, as well as financial performance which acts as the dependent variable. The author uses descriptive quantitative methods in this study. The data collection technique carried out in this study was to use primary data obtained directly from the objects studied, namely by distributing questionnaires. The population in this study is the financial report of BOS Al-Islam Krian Sidoarjo High School in 2016-2018. The samples in this study were educators, education staff, and guardians of students who were involved in the BOS management team for the period of 2016 - 2018, with respondents totaling 35 people. The results of the study using multiple linear regression analysis based on the t test can be concluded that BOS budget planning has a significant and positive effect on financial performance and the realization of the use of BOS funds also has a positive and significant effect on financial performance.

scholarly journals Which Factors Affect Pomegranate Production in Kandahar? An implementation of the Cobb-Douglas Production Function

2021 ◽  
Vol 7 (13) ◽  
pp. 94-106
Author(s):  
Mohammad Hasham Daqiq
Keyword(s):  
Water Supply ◽  
Production Function ◽  
Average Cost ◽  
Ordinary Least Squares ◽  
Economic Life ◽  
Primary Data ◽  
Least Squares Regression ◽  
Land Preparation ◽  
The Government ◽  
Douglas Production Function

Pomegranates are one of the most important fruits in Kandahar province, which is famous for its pomegranates around the world. Pomegranates play a vital role in the socio-economic life of those who grow them. This study empirically analyzed the factors affecting pomegranate production in Kandahar province in Afghanistan. The study used primary data collected from 200 pomegranate growers in Dand, Panjwai and Daman districts of Kandahar province. These growers were selected using a random sampling method and the data was collected using a structured, pre-tested questionnaire. An ordinary least squares regression model, based on an extended Cobb-Douglas production function, was used to analyze the data. The farmers’ periodic income per hectare was used as a monetary measure of pomegranate production and was defined as the dependent variable. The explanatory variables considered for the study were average cost of fertilizer per hectare, average cost of urea per hectare, average cost of DAP per hectare, average cost of land preparation per hectare, average cost of chemicals per hectare, average cost of labor per hectare, and average cost of water supply per hectare. The results of the analysis show that of these seven independent variables, number female household members, average cost of DAP, average cost of urea, and average cost of water supply are significant at the p<0.01 level, and the rest of the listed variables are insignificant at the p<0.05 level. Furthermore, the R2 value of the model (26%) suggests that there are other factors not included in the model which can influence pomegranate production. In order to enhance the productivity of pomegranate production in Kandahar province, the government should provide farmers with assistance so that they can control those factors which affect the productivity of the fruit.

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