scholarly journals Transparency and Accountability in the Finance Management of the Local Government in Promoting Good Governance

2014 ◽  
Vol 19 (9) ◽  
pp. 15-19
Author(s):  
Prof. Dr. Tatiek Sri Djatmiati ◽  
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Finance Management ◽  
Transparency And Accountability

scholarly journals Determination of Performance Accountability of Local Government Organizations in Palembang

2017 ◽  
Vol 3 (2) ◽  
pp. 136
Author(s):  
M Thoyib ◽  
Indra Satriawan ◽  
Farida Husin ◽  
Mega Asmarani ◽  
Periansya Periansya
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Positive Influence ◽  
Financial Accounting ◽  
Accounting System ◽  
Value For Money ◽  
Local Finance ◽  
Finance Management ◽  
Government Organizations ◽  
Performance Accountability

<p>In regional autonomy context, value for money is a bridge to deliver local government to achieve good governance. Value for money must be operated in local finance management and local budgeting. To support it, the management of public money with value for money concept, it needs regional budgeting and good local finance management. This research aims to set factors that influence performance accountability of local government organizations in Palembang. Factors that include are the influence of performance based budgeting and local financial accounting system to performance accountability as partial and simultan<strong>t</strong>. This research using purposive sampling which part of nonprobability sampling of research instrument by 129 questionnaires that directly spread to 43 local government organizations in Palembang to the head of finance department revenue treasurer, and expenditure treasurer. Data of this research was analize<strong>d</strong> by multiple regression using software SPSS 20.0. The result of this research show both as partial and simultan<strong>t</strong> performance based budgeting and local financial accounting system have positive influence and significant to performance accountability in local government organization<strong></strong></p>

scholarly journals TRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) MELALUI PENERAPAN E-BUDGETING (Dalam Perspektif Teori Good Governance)

2015 ◽  
Vol 1 (1) ◽  
pp. 72-88
Author(s):  
Hendra Wijayanto
Keyword(s):  
Public Participation ◽  
Public Service ◽  
Management System ◽  
Good Governance ◽  
Government Program ◽  
Finance Management ◽  
District Government ◽  
Bureaucratic Reform ◽  
Transparency And Accountability

Penerapan reformasi birokrasi di bidang anggaran manajemen dianggap tidak memiliki sistem terstruktur. Dalam pemerintah daerah, hal ini ditandai dengan transparansi yang rendah dan akuntabilitas dalam sistem penganggaran lokal. Sistem manajemen keuangan yang mana masih kontradiktif dengan tujuan pemerintahan yang baik membutuhkan transparansi dan akuntabilitas dalam semua bidang pemerintahan. Munculnya e-budgeting secara tidak langsung menjadi bukti pemanfaatan program e-government di Indonesia. Trasnparansi dan partisipasi masyarakat diharapkan mendukung pemerintah untuk melakukan perbaikan dalam kualitas pelayanan publik.Kata Kunci : Reformasi Birokrasi, Good Governance, E-Budgeting, Good GovernanceThe application of bureaucracy reform in the field of management budget is considered not to having structurized systems. In a district government, it is characterized by low transparency and accountability in Local Budgeting system. Finance management system however still is contradictive with the objective of good governance that requires transparency and accountability in all areas of government. The emergence of e-budgeting indirectly becomes a proof of the utilization of e-government program in Indonesia. Transparency and public participation is expected to support government to make improvements in public service quality.Keywords : Bureaucratic Reform, Good Governance, E-Budgeting, Good Governance

scholarly journals Bibliometric and Trend Analysis of Budget Transparency

2020 ◽  
Vol 4 (2) ◽  
pp. 116-122 ◽  
Author(s):  
Ihor Fedorovych Molotok
Keyword(s):  
Public Finance ◽  
Bibliometric Analysis ◽  
Good Governance ◽  
Google Trends ◽  
Scientific Interest ◽  
Fiscal Transparency ◽  
Finance Management ◽  
Internet Users ◽  
Trends Analysis ◽  
Transparency And Accountability

Over the last few decades, an integral part of public finance development is budget (fiscal) transparency and accountability. It is also in the focus of scientific interest and international organizations’ activity. Nevertheless, there is still a lack of valuable empirical research on identifying key triggers and inhibitors of budget (fiscal) transparency and its cohesion with other concepts in public finance management. Thus, this research deals with the realization of several tasks: 1) identification of budget (fiscal) transparency genesis and its essence in modern terms; 2) clarification of its cohesion with other concepts in public finance management using modern tools of bibliometric analysis; 3) characteristics of a current state of budget transparency in Ukraine, identification problems and prospects in this sphere. The second task fulfillment is based on Google Ngram Viewer, Google Trends, and VOSviewer bibliometric tools. Implementation of Google Ngram Viewer is aimed at popularity quantification of the concepts “budget transparency”, “fiscal transparency” and “budget accountability” in English Google books for 1960-2012. It defines budget (fiscal) transparency and accountability became the focus of scientific interest starting from 1960th, demonstrating an increase from the 1990th, and peaked in 2005. Google Trends analysis also showed that the peak of Internet users’ interest in budget (fiscal) transparency issues was in 2005-2006. Moreover, Google Trends analysis and frequency of Scopus articles published on the budget (fiscal) transparency issues lead to the conclusion that this concept remains popular among both scientists and regular Internet users worldwide. VOSviewer analysis of 419 Scopus articles reveals that budget (fiscal) transparency closely connected with economic prosperity and sustainability at national and local levels, poverty elimination, environmental responsibility, democratic values implementation, fight against corruption, good governance, and especially the efficiency of public finance management, fiscal policy, and government expenditures. Finally, analysis of budget transparency level in Ukraine based on Open Budget Survey 2019 allows concluding that despite the general improvement of the country score (from 54 to 63 points) in comparison with the previous Survey period, Ukraine still has problems with Mid-Year Review and Pre-Budget Statement. Keywords: Bibliometric Analysis, Budget Accountability, Budget Transparency, Google Ngram, Google Trends, Fiscal Transparency, VOSviewer.

‘The Politics of Good Governance’: Thomas Cromwell and the government of the southwest of England

1994 ◽  
Vol 37 (3) ◽  
pp. 623-638
Author(s):  
Helen M. Speight
Keyword(s):  
Local Government ◽  
Good Governance ◽  
The Reformation ◽  
The Government ◽  
Historical Journal

ABSTRACTThe aim of this essay is to re-examine the government of the southwest of England in the 1530s in the light of Dr M. Robertson's essay in The Historical Journal (December 1989). Drawing on her research on Thomas Cromwell's political affinity, Dr Robertson argued that Cromwell ‘managed’ southwestern government very effectively through a system of patronage of leading local officeholders. In this essay, this thesis is challenged in two ways using research into southwestern government from a provincial perspective. Firstly, by identifying the officeholding elite of the province, examining its recruitment and tracing its activities, the practical limitations on Cromwell's power and freedom to manoeuvre in his dealings with local government are highlighted. The conclusion follows that it was, in practice, beyond Cromwell's competence to ‘manage’ southwestern government. Secondly, it is argued that ‘management’ from the centre was, in any case, potentially at least, inimical to good governance in this period because it denied local governors the scope for pragmatism and flexibility of action which were essential to effective local policing. Thus, the essay also takes issue with Professor Elton's thesis that Cromwell's revolutionary handling of local government was the key to the successful enforcement of the Reformation in the 1530s.

scholarly journals AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA

2018 ◽  
Vol 13 (1) ◽  
pp. 13-28
Author(s):  
Anggi Saputra ◽  
Intiyas Utami ◽  
Ika Kristianti
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Secondary Data ◽  
Civil Servants ◽  
City Government ◽  
Primary Data ◽  
Government Agencies ◽  
Government Sector ◽  
High Level

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

scholarly journals Bureaucratic Reform and The Challange of Good Governance Implementation in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 25-42
Author(s):  
Muhadam Labolo ◽  
Etin Indrayani
Keyword(s):  
Local Government ◽  
Central Government ◽  
Good Governance ◽  
The Public ◽  
Government Bureaucracy ◽  
Local Government Level ◽  
Important Note ◽  
Corrupt Behavior ◽  
Almost All ◽  
The Impact

Bureaucratic reformation is the fundamental structuring efforts are expected to havean impact on changing systems and structures. The system deals with the relationshipbetween the unsure or the element that influence each other and are associated to makea form totally. The change in one element can influence the other elements in the system.The structure relates with the order of who arrayed a regular basis and systematically.Structure changes is also included with the mechanism and procedure, human resources,facilities and infrastructure, organization and organization’s environment in terms of theachievement of the efficiency of government bureaucracy. These changes include allowingall of the aspects of the bureaucracy has sufficient capacity to carry out the duties and thebasic function. Bureaucratic failure in a term for service the public until now representpoor government both at central and local government level. The urgency of bureaucraticreform in Indonesia is driven by a number of important note. First, the increased apparatusexpenditure is caused by increased of apparatus recruitment without unmeasured control.Second, the ballooning cost of democracy (election) affected the floated of local governmentbudget have increased significantly. The magnitude of the election budget and the impact ongovernmental bureaucracy resulted not ready to close the budget deficit. More than thesebureaucracy has loyalty dilemma caused by dispersed of concentration in every election’sactivity. Third, increased of develop the bureaucratic organization without planning andanalysis of the measured trigger financing and recruitment of apparatus that not less. Asa result, the bureaucracy in most areas are overload, or even lack in outside of Java. Inother side, less of local incomes make dependence to central government, while the localgovernment expenditure is to far from efficiency, even tend to be less controlled due to thehigh cost of the organization. Fourth, extensive corrupt behavior in almost all public sectorbureaucracy encourages lose confidence as a public servant.Keywords: Bureaucratic Reformation, bureaucracy design, local government, GoodGovernance

scholarly journals Impact of the Informal Institutional Forces on the Local Government Elections in Khyber Pakhtunkhwa, Pakistan

2017 ◽  
Vol 1 (1) ◽  
pp. 62-70
Author(s):  
Niaz Ahmad ◽  
Abida Bano ◽  
Ashfaq Rehman
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Local Level ◽  
Local Elections ◽  
Formal Institutions ◽  
Political Awareness ◽  
Khyber Pakhtunkhwa ◽  
Institutional Forces ◽  
Grass Root ◽  
Grass Root Level

Local government is visualised as a tool for promoting political participation, downward accountability, which consequently leads to the establishment of good governance at the grass-root level. In the establishment of the local government system, the main ingredients of good governance, such as participation and downward accountability, reckon almost on the nature of elections. However, societies marked with strong cultural and socially embedded informal institutions, already existed from generations, hinder formal institutions to play its intended role. In Pakistan, some socio-cultural features like gender, ascribed status, and economic background of the individuals influence the entire process of elections adversely. This paper attempts to assess the processes of the local government elections in District Karak, Khyber Pakhtunkhwa Pakistan. It aims to highlight the deterministic role of other informal institutional forces that affect the outcome of local elections. It investigates, how the process of local government elections is influenced in Pakistan and how do people decide whom to vote for in these elections. The study argues that policymakers should work on strengthening the formal institutions of elections through measures such as monitoring by media, referendums, auditing, evaluations, education, and political awareness as alternatives to ensure good governance at the local level in Pakistan.

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 MANAJEMEN ERA OTONOMI DAERAH: PEMERINTAH DAERAH SEBAGAI VALUE CREATING SYSTEM

2002 ◽  
Vol 1 (1) ◽  
Author(s):  
Eko Walujo Suwardyono
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Poor Quality ◽  
Local Autonomy ◽  
Public Accountability ◽  
Strategic Role ◽  
Strategic Implementation ◽  
Local Government Management ◽  
One Year

Since local autonomy regulation have been implemented efectively in one year, but empirically it still has many euphoria coming from institution process and Local Government management. Weak commitment and unclear strategic implementation of Local Government for value creating system cause poor quality of good governance and public accountability. This article presents an idea for a paradigm of Local Government strategic role through value creating system.

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