Account Of Agency Research Articles

PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI

This study aims to determine the effect of the clarity of budget targets on the performance accountability of government agencies with the internal control system as a moderating variable. This study uses primary data obtained from respondents through questionnaires distributed to 44 Regional Apparatus Organizations (OPD) in the city of Ambon, with a total of 132 respondents. Data analysis in this study used multiple linear regression analysis and moderated regression analysis using Moderated Regression Analysis (MRA). The results of simple regression analysis show that the clarity of budget targets has a significant effect on the performance accountability of government agencies, while the results of the MRA test show that the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Targets and Performance Accountability of Government Agencies

Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Di Organisasi Perangkat Daerah Kabupaten Gorontalo)

This study aimed to determine the influence of budget goals clarity and intrnal control on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations. Government officials in the Gorontalo Regency Regional Apparatus Organization made up the population of this study, whereas a total of 123 respondents were drawn from that group based on the sample criteria, which included heads of services, secretaries, treasurers, finance sectors, budget sectors, planning sectors, asset sectors and technical implementation officers (PPTK). The test was conducted and analyzed descriptively, employing structural equation modelling with the aid of the AMOS 24 and SPSS 25 program. The findings prove that (1) budget goals clarity had no positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (2) internal control had a positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (3) budget goals clarity and internal control simultaneously had a positive and significant influence on the performance accountability of government agencies.
 Keywords: Budget Goals Clarity; Internal Control; Performance Accountability of Government Agencies

Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening pada SKPD Pemerintah Kabupaten Kotabaru

This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.

Murphy's Anselmian theism and the problem of evil

Abstract Mark Murphy has recently defended a novel account of divine agency on which God would have very minimal requiring reasons and a wide range of merely justified reasons. This account grounds his response to the problem of evil. If God would not have requiring reasons to promote the well-being of creatures, Murphy argues, then the evil we observe would not count as evidence against theism. I argue that Murphy's conclusion, if successful in undermining the problem of evil, also undermines probabilistic arguments for theism. However, there is good reason to resist his conclusion. Even if God does not have requiring reasons, but merely has justifying reasons, to promote creaturely well-being, God may nevertheless have most motivating reason to do so, and this would be enough to predict divine action, at least given Murphy's further assumption that God is perfectly free. It does not follow from the rational permissibility of God's Φ-ing that it is possible for God to Φ.

Unpartitionable: C.H. Alexandrowicz, Sovereign Divisibility, and the Longue Durée of the Polish-Lithuanian Commonwealth

AbstractIn recent years, scholars of international legal history have demonstrated much newfound interest in C.H. Alexandrowicz, a Polish jurist renowned for his anti-Eurocentric revisionist account of Asian and African agency within the meta-narrative of international law. Building on efforts to link his Polish origins with his studies of the Afro-Asian world, especially on matters of imperialism and state personality, my purpose in this Article is to explore these connections through a materially grounded historical sociology of international legal thought. Centering the issue of whether sovereignty is divisible, I situate the historic Polish-Lithuanian Commonwealth—extinguished by a series of Partitions in 1772, 1793, and 1795—as a unique divided sovereignty-based polity that provided a basis for Alexandrowicz’s study of the juridical status of non-European sovereigns. This analogy united his overarching critique of nineteenth-century international legal positivism as an unjustifiable denial of both Polish and Afro-Asian sovereignty. In deciphering the materiality of Alexandrowicz’s imagination against this presumption, I build a narrative of the Polish-Lithuanian Commonwealth and the evolution of its distinct approach to sovereign divisibility. Through analysis of the interplay between internal and external factors, I account for the Commonwealth’s medieval origins, its development in opposition to the consolidating indivisible sovereignty of its absolutist neighbors, its attempts to maintain independence in the face of Partition, and the continued assertions of its variegated legacies following its destruction. This, I argue, provides a novel means of assessing Alexandrowicz’s theory, and the materiality of international law more generally.

Articulating relational rurality amidst urbanization: Agency, spatial paradox and the de/reterritorialization of lineage landscapes in contemporary rural China

AbstractThis paper seeks to offer a nuanced understanding of how the rural responds to and speaks back to the urban in the context of increasingly blurred rural‐urban landscapes. The prevailing theorizations remain entrenched in an intellectual impasse that still treats the rural as a residual space or a reactive actor besieged by external urban forces. Using lineage spaces as an empirical lens, this paper delves into rural geographies of lineage landscapes in post‐reform China by articulating rural agencies in more active, non‐lineal ways. Drawing on ethnographic fieldwork conducted in rural Wenzhou, southeast China, this paper argues that the articulation of rural voices amidst China's urban modernity unveils a spatial paradox of landscape de/reterritorialization at the dimensions of discourse, practice and (trans)locality. We first reveal how official rural discourses de‐territorialize and lessen lineage groups' control over their symbolic buildings while simultaneously opening up opportunities for them to mobilize officially‐sanctioned discourses to expand lineage spaces and reterritorialize their power. Second, we show how villagers embrace the de‐territorializing practice of landscape commodification, which becomes a crucial source of finance for them to perform ritual activities at specific festivals, thereby re‐asserting rural collectivism, sociality and sacredness. Third, we unpack the trans‐local dimension of rural de/reterritorialization by exploring how villagers forge lineage‐based rural networking that transcends space‐time, which paradoxically reinforces the spatial claim for territorializing rural power that is demarcated from urban/modern orientations. We further argue that these multiple spatial processes of rural de/reterritorialization challenge a reactive or neatly‐divided account of rural agency during its engagement with urbanizing relations and processes. In all, this paper offers a more complex, paradoxical account of relational rurality in a rapidly urbanizing China, and foregrounds an agenda towards more ‘inclusive’ rural studies.

Agential autonomy and biological individuality.

What is a biological individual? How are biological individuals individuated? How can we tell how many individuals there are in a given assemblage of biological entities? The individuation and differentiation of biological individuals are central to the scientific understanding of living beings. I propose a novel criterion of biological individuality according to whichbiological individuals are autonomous agents. First, I articulate an ecological-dynamical account of natural agency according to which, agency is the gross dynamical capacity of a goal-directed system to bias its repertoire to respond to its conditions as affordances. Then, I argue that agents or agential dynamical systems can be agentially dependent on, or agentially autonomous from, other agents and that this agential dependence/autonomy can be symmetrical or asymmetrical, strong or weak. Biological individuals, I propose, are all and only those agential dynamical systems that are strongly agentially autonomous. So, to determine how many individuals there are in a given multiagent aggregate, such as multicellular organism, a colony, symbiosis, or a swarm, we first have to identify how many agential dynamical systems there are, and then what their relations of agential dependence/autonomy are. I argue that this criterion is adequate to the extent that it vindicates the paradigmatic cases, and explains why the paradigmatic cases are paradigmatic, and why the problematic cases are problematic. Finally, I argue for the importance of distinguishing between agential and causal dependence and show the relevance of agential autonomy for understanding the explanatory structure of evolutionary developmental biology.

Pengaruh Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Pada Instansi Pemerintah Daerah Kota Cimahi)

The results of the performance accountability evaluation of Cimahi City government agencies from 2015 to 2018 scored C and B. This shows that performance accountability in the Cimahi City Government still has some deficiencies that must be corrected because SAKIP and LAKIP need to be supported by competent human resources and have elements monitoring. This study aims to find out the effect of the Internal Control System and Human Resource Competence on the Performance Accountability of Government Agencies. The population in this study were BKPSDMD employees and the Inspectorate of Cimahi City, with 71 respondents. The sampling technique uses the census method. The data was processed using SPSS version 26 software with multiple linear regression analysis techniques. The results of this study prove that the Internal Control System and Competence of Human Resources partially and simultaneously influence the Performance Accountability of Government Agencies.

Does the Free Group Agency Account of Legitimacy Require Democracy?

Abstract In this critical comment, we argue that nondemocratic, but decent regimes fail to constitute legitimate governance under Applbaum’s free group agency account. To make this case, we first introduce the three principles of liberty, equality and agency that Applbaum takes to flow directly from his free agency conception of legitimacy. Against this backdrop, we discuss Applbaum’s claim that a nondemocratic regime along the lines of a Rawlsian decent consultation hierarchy could meet the threshold of legitimacy. Contrary to this suggestion, we argue that nondemocratic, but decent regimes cannot claim legitimacy under Applbaum’s account because they are constitutively inegalitarian, thus failing to adequately grant citizens the equal normative power without which legitimacy is unattainable under the free group agency account.

Persons, Agents and Wantons

Abstract In this essay, I argue that any competent group agent must be a wanton. The impetus for this claim is an argument Arthur Applbaum makes in Legitimacy: The Right to Rule in a Wanton World that a formal institution (in this case, a government) can, under the right conditions, function as a free moral group agent. I begin by explaining Harry Frankfurt’s classic account of wantonism—not just for the benefit of readers who might not be familiar with the concept, but also to emphasize aspects of the concept relevant for the consideration of group agency. I then draw on the contemporary literature on group agency to argue that any successful group agent will be a wanton. I then turn to Applbaum’s account of group agency to argue that his proposed mechanisms for free moral group agency do not successfully overcome the challenge of wantonism. I close the essay by briefly addressing some of the ramifications of my argument for Applbaum’s larger project in Legitimacy. I argue that, after rejecting the flawed account of free moral group agency, we can productively recover some of Applbaum’s key insights within a revised account of political legitimacy.

Determinan Akuntabilitas Kinerja Instansi Pemerintah Daerah Di Masa Pandemi Covid-19 (Studi Empiris Daerah Istimewa Yogyakarta)

Background – Covid-19 Pandemic has caused changes in budget allocation and declining in local government revenue which may affect its accountability performance.
 Aim – The purpose of this study is to empirically test whether during covid-19 pandemic the clarity of budget targets, accounting controls, reporting systems, and human resources can improve the performance accountability of government agencies in the Special Region of Yogyakarta (DIY).
 Design / methodology / approach – ). This research uses survey questionnaire. The sample in this study were 89 respondents consisting of the Head of Regional Apparatus Organization (OPD), Treasurer of OPD, and Secretary of OPD. The data collection technique in this study used questionnaire with purposive sampling technique. The data analysis technique is based on statistical multiple linier regression.
 Findings – Based on the variables tested in order to obtain significance, the results obtained were 2 of them had significance while the other 2 had no significance.
 Conclusion - The variables of clarity of budget targets and quality of human resources had a significant and positive effect on government agency performance accountability during the COVID-19 pandemic, while accounting control and reporting system variables had no significant and positive effect on government agency performance accountability.
 Research implication – This research implies that local governments need to ensure clarity of budget targets and the quality of human resources in order to improve their accountability performance especially during crisis. 
 Limitations – This study is limited to the Special Region of Yogyakarta. For greater validity, future study needs to extend the research scope to national area.

Pengaruh Penerapan Akuntansi Pemerintahan Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Sumatera Utara Pada Badan Keuangan Dan Aset Daerah

<p align="justify">This study aims to determine the effect of implementing government accounting and monitoring the quality of financial reports on performance accountability of North Sumatra provincial government agencies in regional financial and asset bodies and to determine the effect partially or simultaneously on the regional financial and asset offices of North Sumatra province. The approach used in this research is a descriptive and associative quantitative approach. The population in this study are all Regional Financial and Asset Agency Work Units within the scope of the North Sumatra Provincial Government. The data collection technique in this study used a questionnaire technique in the form of a Gform. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software version 29.0. These results indicate that the application of government accounting has a significant effect on the accountability of Government Agency Performance in the regional financial and asset agency offices of North Sumatra Province. the performance of government agencies in the regional financial and asset agency offices of North Sumatra Province, this is due to the higher t-count value than t-table and the application of government accounting and monitoring the quality of financial reports affects the performance accountability of government agencies in the offices of financial and asset bodies of North Sumatra Province as seen from the f-count value which is higher than the f-table.</p><p><strong>Keywords</strong>: Implementation of Government Accounting, Quality Control of Financial Statements, Performance Accountability of Government Agencies.</p>

Human Agency in the Missio Dei and the Problem of Discipleship

AbstractAt the heart of this article is an inquiry into the relationship between human and divine agency in the doctrine of the missio Dei and a critique of the turn to the language of discipleship in looking to articulate this agency. Taking the World Council of Churches’ Commission of World Mission and Evangelism's two recent documents, Together towards Life: Mission and Evangelism in Changing Landscapes (TTL) and the “Arusha Call to Discipleship,” as a case study, this article will seek to articulate an account of human participation in the missio Dei which maintains the emphasis on spirituality in TTL. Through a close reading of TTL and the Arusha Call, the article will demonstrate that the introduction of discipleship language has not solved the issue of agency but rather has changed the account of agency and, as a result, the missiology. By turning to accounts of faithful participation from qualitative research into British Methodism, to John V. Taylor's Go‐between God, and to Pope Francis’ Evangelii gaudium, I will suggest that a better account of human agency in the missio Dei can be developed by emphasizing the pneumatology of TTL and by turning to language of attentiveness, accompaniment, and discernment.

THE EFFECT OF ACCOUNTABILITY ON EMPLOYEE PERFORMANCE IN GOVERNMENT AGENCIES

Improving the performance accountability of government agencies is one of the important challenges faced in the era of demands for quality public services. The Bandung Regency Government as one of the regions in Indonesia also faces similar challenges. Therefore, this study aims to analyze the performance accountability of government agencies in the Bandung Regency Government. Researchers used quantitative research. Research Subject The research subject is a line or research boundary that is useful for researchers in determining objects or people as the point of attachment of research variables. Bandung Regency Civil Service Police Unit Office. Regional Technical Institutions The determination of the sample was carried out based on consideration of the significance of the agency in the delivery of public services and the representativeness of various government sectors. In selecting the sample, it is also necessary to consider the variation in the size of agencies as well as the diversity of their functions and responsibilities to cover various aspects of relevant public services. The results showed that the condition of performance accountability of government agencies in the Bandung Regency Government still needs to be improved. Factors that influence performance accountability include good leadership and management, effective internal control systems, public participation in supervision, and financial transparency and accountability.

Imagination, endogenous attention, and mental agency

AbstractThis paper develops a mechanistic account of basic mental agency by identifying similarities between two of its major exemplars: endogenous attention and imagination. Five key similarities are identified: (i) that both capacities are driven by currently prioritised goals that are either person-level or apt to become person-level. (ii) that both deliver their outputs to the working memory (iii) that both range across all and only conceptual contents; (iv) that both proceed under the guidance of norms and/or habits; and (v) that both directly activate rather than inhibit content. These five features are consolidated by proposing that basic mental agency is essentially the power to call for conceptual content and hold it within our working memories.

Do you need to know in order to act? The case for a Suárezian legacy in early modern occasionalism

AbstractThe goal of this article is to suggest that in early modern discussions of agency and causal efficacy it is possible to detect an attempt at pushing to its extreme consequences a specific account of agency and causality that was developed in late scholastic thought. More specifically, the article examines Francisco Suárez's (1548–1617) account of freedom and how this relates to his views on efficient causality. Despite Suárez's careful way of differentiating between natural (necessary) and human (free) agents, his view can be exploited to drive home occasionalist positions that deny causal efficacy for natural agents lacking reason. The family resemblance that might be noted between early modern positions could be traced back to the reception of a common late scholastic background and to the tensions and potential nestled there.

PENGARUH SISTEM INFORMASI LOGISTIK DAN AKUNTABILITAS KINERJA TERHADAP FUNGSI LOGISTIK KORPS MARINIR

The Navy Marine Corps (Kormar) is one of the TNI's Main Operational Commands (Kotama Ops) under the direct control of the TNI Commander. In the organizational structure of the TNI, which functions as Kotama Bin at the Navy Headquarters. In a war situation and the implementation of the tasks assigned to the Marine Corps, it is certain that continuous integrated logistics support (Integrated Logistic Support) is needed because success in a combat operation is largely determined by the smooth logistics support for operating units. The logistics function plays an important role for the Marine Corps (Kormar) in this case logistics functions to help smooth work and activities effectively and efficiently. One of the factors that affect Kormar's logistics function is the logistics information system. The decision-making process will not run well without the availability of information. Without comprehensive information it is difficult to make good decisions and if you are negligent in providing information accurately, effectively, and efficiently, it will hinder operational activities which in turn will prevent the organization from achieving the desired goals. Performance accountability of government agencies is one form of media to report the success or failure of a government agency on the implementation of organizational goals and objectives. The purpose of this study was to see how much influence the logistics information system and performance accountability had on the logistics function of the Marine Corps. The method used in this research is quantitative by processing the data from the questionnaire using the SPSS 25 application program. The sample used in this study is a member of the Marine Corps, totaling 76 people. The results in this study indicate that there is a positive and significant effect between the logistical information system variables on the logistics function of the Marine Corps. The t-test value is 3.731 and the t-table is 1.666. there is a positive and significant effect between the performance accountability variables on the logistics function of the Marine Corps. The t-test value is 7.607 and the t-table is 1.666. there is a positive and significant effect between the variables of logistics information systems and work accountability on the logistics function of the Marine Corps. The f test value is 34,734 and f table is 3,124. The value of the coefficient of determination or R2 48.8% Logistics Function can be explained by the Logistics Information System variable while the remaining 51.2% is influenced by other variables outside the model studied

Machinic agency and datafication: Labour and value after anthropocentrism

In this article, we reassess Marxist notions of labour and value for our datafied societies, where data is allegedly becoming one of the dominant sources of economic value. Our contention is that the existing accounts of value, which assume that value is produced exclusively by human labour, are unable to fully account for the processes of exploitation that take place in our digital platform dominated economy. We begin addressing these shortcomings by critiquing the anthropocentric notion of agency that informs the Marxist account of labour. This notion of agency locates productive activity exclusively in human intentionality. After offering an overview of anthropocentric concepts of labour that still dominate (post-)Marxist theories today, we draw on the work of Gilles Deleuze and Félix Guattari to develop a post-anthropocentric account of agency that we term machinic agency. Machinic agency sees activity as a matter of connectivity between different human and nonhuman actors (technologies, organisms, minerals etc.), which productively combine and amplify their capacities to act. These affective connections precede and shape, but often also completely bypass, human consciousness. We make a case for the concept of machinic agency by comparing it with Actor-Network Theory (ANT), an established theory that conceptualises agency as arising from compositions of both human and nonhuman elements. Our contention is that, unlike ANT, machinic agency is able to collapse both, the distinction between human and nonhuman, and that between mechanism and vitalism. We conclude by suggesting that machinic agency allows us to demonstrate that data capitalism exploits and appropriates not only the surplus value produced by conscious human effort, but also the co-production of affective, technological, and ecological aspects of our existence.

Be the mother, not the daughter: Immigrant Chinese women, postpartum care knowledge, and mothering autonomy.

Scholars have documented the transformation of modern motherhood, as mothering practices have been a target of medical knowledge that comes to define correct modes of conduct for women caring for their pregnant bodies, undergoing childbirth and childrearing. Such accounts usually set scientific knowledge and medical authority in opposition to women's autonomy. Drawing on the interviews with immigrant Chinese mothers in Canada, we offer a different account of knowledge and agency in new motherhood. These women's often-intense experiences of intergenerational care-giving associated with the practice of zuo yuezi reveal a more fluid relationship between medical authority and mothering agency. We find that the central tension during the postpartum experience lies in intergenerational and family relationships. In this context, new mothers draw on alternative sources of knowledge-and medical professionals are one such key source-to demonstrate within the family their competence to make care decisions for themselves and their babies. These women's use of medical knowledge to counter a familial and intergenerational authority complicates dominant accounts about medicalisation, demonstrating that women's relationship to medical knowledge and authority maybe be far more fluid and complex than a standard account of medicalisation and loss of women's agency would predict.

NYC RxStat: Stakeholder perspectives on a national model public health and public safety partnership to reduce overdose deaths

NYC RxStat, the United States' first public health and public safety partnership aiming to reduce overdose deaths, began in 2012 and established a national model for cross-sector partnerships. The partnership aimed to integrate data-driven policing with actionable public health interventions and surveillance to develop and implement cross-sector overdose responses. With federal support, jurisdictions nationally have implemented public health and public safety partnerships modeled on RxStat. To inform partnership replication efforts, we conducted a stakeholder evaluation of RxStat. We conducted in-depth, semi-structured interviews with 25 current and former RxStat stakeholders. Interviews probed stakeholder perceptions of RxStat’s successes, challenges, and opportunities for growth. Interview data were iteratively coded and thematically analyzed. Stakeholders reported certainty about the need for cross-sector collaboration and described cross-disciplinary tensions, challenges to collaboration and implementation, and opportunities for partnership optimization and growth. Findings informed 12 strategies to improve RxStat and partnerships in its model, organized into three opportunity areas: (1) ensure stakeholder and agency accountability; (2) build secure and mutually beneficial data systems; and (3) structure partnerships to facilitate equitable collaboration. Cross-sector partnerships offer a promising strategy to integrate the public health and safety sectors, but disciplinary tensions in approach may hamper implementation. Findings can inform efforts to implement and scale cross-sector partnerships.