The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

The Impact of Trade Facilitation on Cross-Border E-Commerce Transactions: Analysis Based on the Marine and Land Cross-Border Logistical Practices between China and Countries along the “Belt and Road”

In the post-epidemic era, cross-border e-commerce has become a new growth point for global foreign trade. Unlike traditional trade, which is dominated by marine transport, cross-border e-commerce transactions have high requirements for both marine and land transport, and the scale of their trade is accordingly limited by the level of trade facilitation i.e., the convenience of cross-border logistics in bilateral trading countries. Based on transaction cost theory, this article takes cross-border e-commerce transactions between China and countries along “The Belt and Road” as the core of the study. From the perspective of marine and land transport timeliness, the theoretical framework is constructed using the marine and land logistics infrastructure, customs clearance environment, government–governance environment, and cross-border logistics services as the main influencing paths; the GMM method is then applied in order to conduct a study on the impact of trade facilitation on the scale effect of cross-border e-commerce. The study finds that marine and land transport infrastructure has the strongest impact, with customs clearance environment and government–governance environment having the second strongest and comparable impact. The findings of the study further clarify the differences in the application of different cross-border logistics facilitation measures, and provide a theoretical basis for improving the timeliness of cross-border e-commerce transactions and reducing trade costs as well as a reference for the realization of land–sea integration and land–sea interconnection under “The Belt and Road” initiative.

Analysis on Women’s Suicide and Government Governance in the Bottom Society of Beijing in the Early Republic of China (1912-1928)

The marital life of women at the bottom of society was very worrying in the early Republic of China in Beijing, with high suicide phenomenon. The main causes are poverty, couple conflict, contradiction between mother-in-law and daughter-in-law, as well as the persecution of traditional concepts such as “men are superior to women”, and “preserve chastity after the death of the husband”. Under the overall layout of building a modern country, Beijing local government tries to bring marriage crisis and women’s suicide into the scope of social intervention on police and government agencies, but there is always a huge tension between policy plan and concrete practice.

The Practice Path of Government Governance Modernization

At the Third Plenary Session of the 18th CPC Central Committee, China clearly put forward the overall goal of comprehensively deepening reform, which can be summarized as “improving and developing the socialist system with Chinese characteristics and promoting the modernization of national governance capacity and governance system.” For the modernization of national governance, the modernization of government governance is undoubtedly a key link. The practical paths to achieve the modernization of government governance mainly include: First, realize the servitization of government governance; Second, realize the legalization in government governance; Third, realize the cheapness of government governance; Fourth, implement the responsibility of government governance.

Government Accounting Standards in Moderating the Influence of Organizational Culture and the Implementation of Good Government Governance Principles on Fraud Detection

This work is focused on the impact of organization culture implementation and application of the principles of good government governance against fraud detection with government accounting standards as a moderating variable. This work has a thorough analysis with respondents being heads of regional government organizations and heads of accounting departments throughout Banten province. SEM PLS is used to analyze the data of this study. The questionnaires used in this work are obtained using surveying methods. The results clearly revealed the application of organizational culture and the principles of good government governance have a positive and significant effect on fraud detection, while government accounting standards as a moderator variable do not have a strong enough influence on organizational culture variables and the principles of good government governance in fraud detection.

Pengaruh Governance terhadap Penerimaan Pajak Daerah

This paper examines that good government governance has directly and moderating effect on local income tax determination. Using data from 33 province government in Indonesia for year 2008 and 2012, this research shows that good government governance is significant factor that improve local tax income directly and moderate variable. Good government governance strengthens positive correlation of per capita income and local tax income. While good government governance has not proven negative weakness of inflation and local tax.

Good Government Governance, Gaya Kepemimpinan dan Kinerja Manajerial Penyelenggara Pemerintahan Desa

This study aims to examine the effect of the implementation of Good Government Governance and leadership style on managerial performance of village government administrators in Badung Regency. Based on the results of the analysis it was found that the variables of Good Government Governance and leadership style simultaneously had a significant effect on managerial performance. This shows that the better the implementation of Good Government Governance and the right leadership style, the better managerial performance will be. Good Government Governance partially has a significant effect on managerial performance. This shows that the existence of good governance can improve managerial performance. Leadership style also partially has a significant effect on managerial performance. This shows that the right leadership style can improve managerial performance. Keywords: Good Government Governance; Leadership Style; Managerial Performance.

Penerapan Prinsip Good Government Governance Dalam Pengelolaan Alokasi Dana Desa

Good government governance is good governance. This concept has been applied in the government sector to strengthen village autonomy. This study aims to analyze and describe the application of good government governance principles in managing village fund allocations in Ambulu village and to find out whether the management of village fund allocations in Ambulu village has met the principles of good government governance. This type of research was conducted with a qualitative method using a descriptive approach. The object of this research is the Ambulu Village Government located in Ambulu District, Jember Regency. The results of this study indicate that the Ambulu Village Government system has been running well and has met all indicators of good government governance (democracy, transparency, accountability, legal culture, as well as fairness and equality). The Ambulu Village Government has implemented the five principles of good government governance in real terms so that it can realize a government system with good governance. Good government governance that runs well can prosper the entire community equally. Keywords: Good Government Governance, Village Fund Allocation, Democracy, Accountability, Transparency