Local Government Accountability Research Articles

The Influence of Governance and Political Support on Corrupt Practices in Aceh Province

The study investigates how governance and political support affect the level of corruption in Aceh Province. To measure the level of corruption, the number of corrupt individuals involved in corruption cases that the court handled between 2019 and 2021 was taken into consideration. The governance aspect was evaluated based on the achievements of Monitoring Control for Prevention (MCP) and performance accountability, while political support was assessed by the support provided by political parties in the legislature to regional leaders. The negative binomial panel regression method with a fixed-effect approach was used to analyze the data collected from 24 local governments (provincial and district/city) in Aceh Province. The results indicate that governance has a significant negative impact on corruption. Therefore, it is crucial to consistently improve governance by enhancing MCP achievements and performance accountability in local governments to combat corruption in Aceh Province. Improvement efforts can be made to optimize the role of APIP in overseeing the implementation of government, especially state financial management to be more effective and efficient

Analisis Kinerja Keuangan Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Kebumen

Measuring financial performance is very important in assessing the accountability of local governments in managing local finances. The development of government financial performance can affect the community, because the greater the ability of a region to explore regional potential, not only to provide funds for the implementation of governance and regional development, but also to realize maximum services for the community. In analyzing the financial performance of local governments, it can be done by looking at the performance of the Budget Realization Report (LRA). This study aims to analyze the financial performance of the local government of Kebumen Regency in 2017-2021 based on the Ratio of Degrees of Fiscal Decentralization, Regional Financial Dependence, Regional Financial Independence, Effectiveness of Regional Original Revenue and Efficiency of Regional Original Income. The analysis technique used is quantitative descriptive. The data used is secondary data in the form of Kebumen Regency APBD and LRA reports for 2017 – 2021 obtained from the official website of www.djpk.kemenkeu.go.id. The results of this study show the financial performance of the local government of Kebumen Regency in 2017 – 2021 based on the Fiscal Decentralization Degree Ratio with an average of 15.09%, based on the Regional Financial Dependence Ratio with an average of 23.49%, based on the Regional Financial Independence ratio with an average of 64.59%, based on the average Regional Original Revenue Effectiveness ratio of 117%, and based on the Regional Original Revenue Efficiency ratio with an average of 98.87%.

Gender issues in local government accountability reports: insights from Islamic regions in Indonesia

Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-programs-reporting to the public, especially in Islamic areas, in the context of a democratic country like Indonesia.Method - The provincial governments of Aceh and West Sumatra were the main settings for this study, as they are the two main Islamic regions in Indonesia. This study used a qualitative content analysis approach to analyze the research data based on Accountability Reports in the span of 2017-2021, which was the primary data source for this research.Result - The results showed that the disclosure of gender issues in the accountability reports of the two provincial governments was still low, below 50% of the 18 indicator items used in this study. In addition, there is no standardized format for submitting government performance indicators and explanations.Implication - This research emphasizes that there is still a need for public encouragement for specific issues to receive an optimal policy share at the local government level.Originality - This is the first study known to examine Islamic values and gender disclosures in local government settings.

Implementation of Manokwari Regency DPRD Duties Regarding Supervision of Regional Government Performance Based on Law Number 23 of 2014 concerning Regional Government

Law no. 23 of 2014 concerning Regional Government provides a legal basis for the Regional People's Representative Council (DPRD) in supervising the performance of regional government. The Manokwari DPRD, as one of the legislative institutions at the regional level, has an important role in carrying out this supervisory task. This research aims to examine the implementation of the Manokwari DPRD's duties in monitoring regional government performance based on Law no. 23 of 2014. The research method used is descriptive analysis with a qualitative approach. Data was obtained through interviews with members of the Manokwari DPRD, document analysis, and direct observation of the Manokwari DPRD's work processes related to monitoring regional government performance. The research results show that the Manokwari DPRD has carried out its supervisory duties in accordance with the provisions of Law no. 23 of 2014. They supervise regional government performance through a number of mechanisms, such as commission meetings, plenary meetings, and examination of regional heads' accountability reports. They also play an active role in monitoring the use of regional budgets and evaluating regional government programs. However, there are several challenges in carrying out the supervisory duties of the Manokwari DPRD. One of them is limited resources, both in terms of manpower and budget. Apart from that, sometimes there are political obstacles that affect the independence of the DPRD in carrying out its supervisory function. Some DPRD members also face obstacles in accessing information needed for supervision. In the context of monitoring regional government performance, the Manokwari DPRD has great potential to increase accountability and transparency of regional government. To overcome the challenges faced, efforts are needed to strengthen the capacity of DPRD members, increase budget allocations, and ensure DPRD independence in carrying out supervisory duties. Apart from that, good cooperation between the DPRD and regional governments in providing access to the necessary information is also important. In conclusion, the implementation of the Manokwari DPRD's duties in monitoring regional government performance is based on Law no. 23 of 2014 has been running well, although there are still several challenges that need to be overcome. With the right efforts, the Manokwari DPRD can play a more effective role in increasing accountability and transparency of local government and improving the quality of public services for the people of Manokwari.

Tenacity of Accountability in Local Government to Achieve Public Trust

The uncertainty in determining the public’s trust portrays public prejudices towards the government, especially in service delivery. As a field government, local government is a place of study in this matter. Being the closest to the public, the work and services of local government are primarily subject to public scrutiny and questions. Accountability means excellent services and general satisfaction, which can lead to public trust. Three important accountability activities have been chosen to assess public trust. By using Smart-PLS to test the variables, encouraging results were derived in terms of the accountability of public servants towards public trust.

Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator

This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements.
 Keywords: internal control, external pressure, accountability, and financial reporting transparency

E-governance and blockchain technology in local government

Purpose: One of the doctrines of New Public Management is increased efficiency and consumer satisfaction in local government. Implementing new technologies like digital administration and blockchain could be very helpful in achieving this objective. The article focuses on the usability of e-government as a management tool and the possibility of implementing blockchain technology in local government accounting. This re-search attempts to answer the following research question: What are local government employees’ perceptions of e-governance and blockchain technology? Methodology/approach: A survey was used as a research tool to determine the role of digital administration and blockchain technology in local government units at the community level. A questionnaire was emailed to all municipalities in Poland: rural, urban and urban-rural. Findings: The results of the research show that, in the respondents’ opinion, the use of e-governance in local government is very helpful in management. However, the use of blockchain technology in local government accounting is debatable. Research limitation/implications: This paper will be useful to academics and practitioners to enable an understanding of the problems associated with introducing and using new technologies in local government. The limitation of the research is that blockchain technology is new and, unfortunately, there are very few examples of its implementation by local governments in Poland. Therefore, it is difficult to assess the positive and effective implementation of blockchain technology by local governments. The article shows the point of view of local government officials, which is also a limitation of our research. Originality/value: The article makes an important contribution to the research on the use of new technologies in local government units. The research has made it possible to assess e-government as a tool for managing local government units and to present officials’ attitudes to the possibility of using blockchain technology in local government accounting.

Factors Affecting the Completion of Follow-Up On Audit Results In Regional Equipment Organizations in South Buton District

Communication is a crucial process for information exchange between parties acting as senders and recipients through various media. Competency of Human Resources (HR) is essential for successful company operations, and improving it contributes to effective follow-ups on examination results. This study employs a quantitative descriptive method to examine the influence of communication, HR competency, and disposition on Follow-Up Examination Results (TLHP) in South Buton Regency's Regional Apparatus Organization (OPD) with unfinished audit recommendations. The research involves 100 civil servants as the sample and utilizes primary and secondary data collected through interviews, observations, and document analysis. Multiple regression analysis using SPSS software reveals the significant impact of communication and competency on TLHP. Communication has a positive influence (p-value = 0.002, t = 3.294), while competency positively affects TLHP (p-value = 0.002, t = 3.181). However, disposition shows no significant effect (p-value = 0.807, t = 0.245) on TLHP. The coefficient of determination (R2) at 0.503 indicates that 50.3% of TLHP is explained by these variables. Therefore, this study enhances understanding of the factors influencing TLHP and contributes to local government accountability. In summary, this research emphasizes the significant impact of communication and competency on the effective resolution of Follow-Up Examination Results (TLHP) in the context of the studied organization. However, disposition does not exhibit a substantial influence on TLHP. These findings offer valuable insights for TLHP management, suggesting avenues for organizations to enhance their resolution efficiency.

The Role of Risk Management Implementation in Increasing Accountability: A Study of All Regency/Municipality Governments

The regional government is susceptible to risks that may impede attaining objectives while executing its responsibilities and powers, necessitating implementing risk management measures. Implementing risk management in local governments is a novel development, with corresponding guidelines issued in 2019. This study seeks to test whether applying risk management based on these provisions can positively impact increasing financial accountability. The present investigation involves the entirety of the population within the jurisdiction of the regency/municipality government as the research participants. The study's empirical data were acquired from the Financial and Development Supervisory Agency and the Ministry of Administrative and Bureaucratic Reform of the Republic of Indonesia (Kemenpan-RB). Subsequently, the data were subjected to regression analysis techniques utilizing SPSS software. This paper provides findings that entities that implement risk management will have implications for higher SAKIP scores. This implies that risk management can deliver reasonable guarantees to achieving local government goals, especially regarding financial accountability. The present research employs the SAKIP score as a surrogate for assessing accountability, albeit acknowledging its restricted measurement outcomes and partial depiction of local government accountability. Specifically, the SAKIP score delineates the accountability of performance attained by a governmental entity in executing programs and activities funded by the APBN/APBD. The findings of this research possess the potential to be extended to all local governing bodies to enhance the attainment of local government accountability goals.

Assessment of leadership performance on service delivery in Ilorin East Government Area, Kwara State, Nigeria

The study examined the leadership performance on service delivery in Ilorin East local government. The paper adopted behavioural theory championed by Watson. The survey research method. 300 respondents were sampled using purposive and simple random sampling techniques and total numbers of 292 questionnaires were retrieved. The questionnaire was analyzed using the SPSS Version 20. The questionnaires were analyzed using simple percentage. Findings from the study showed that the majority of the respondents (46.2%) disagreed that Ilorin East Local Government is allowed to exercise her discretion and undertake competitive personnel administration and revealed that majority (83.2%) of the respondents agreed that the financial autonomy of Ilorin east local government is being severely intervened in by the state government through the instrumentation of the State Joint Local Government Account. Finding also revealed that the majority of the respondents (61.3%) disagreed that there is no provision for rural water supply and extension of urban water supply by the local government authority and that the majority of the respondents (63%) disagreed that there are standard primary schools in Ilorin east local government. The paper recommended that high degree of autonomy should be enshrined in Nigerian Constitution for Local Governments, there should be attitudinal change among those who operate the institutions of government at both the state and local government levels and the National Institute for Policy and Strategic Studies should be more proactive to equip Local Government functionaries with requisite training that would ultimately reflect in the formulation and implementation of government policies and programmes in Ilorin East local Government in particular and Nigeria in General.

The Role of Organizational Commitment to Improving Public Accountability in Local Government

The Role of Organizational Commitment to Improving Public Accountability in Local Government

Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan (BLUD) Puskesmas Pada Pemerintah Kota Pekanbaru

Puskesmas with BLUD status are given flexibility in the context of managing health services, both from human resources (HR) to financial management. In Pekanbaru City there are 21 Community Health Centers with BLUD status. The sample in this study used a purposive random sampling method. The results of analytical testing of the influence of human resources on the quality of financial reports for regional public service agencies (BLUD). Namely the application of the local government accounting system to the quality of the financial reports of the regional public service agency. From the results of the third analytical test that has been carried out, it is known that organizational culture variables have a significant effect on the quality of the financial reports of the Regional Public Service Board (BLUD) of the Community Health Centers in Pekanbaru City. And it can be concluded that the three hypotheses are influential and significant

Performance Management Implementation in Local Government: Lessons from Recent International Literature

There is an increased focus on employee performance management by employers, as a tool of improving efficiency of resource allocation and usage in local governments around the world. In an era of instant communication and widely available information, communities demand quality service delivery and they are quick to show their frustrations if their expectations are not met. Performance management has also been shown to increase local government accountability and transparency. The purpose of this article was to review and analyze relevant recent international academic literature to uncover themes and lessons in performance management implementation. A document review, was conducted to determine which studies to include in the literature survey by identifying (1) those published in an English peer reviewed journals on Google Scholar, and (2) those focused on performance management (PM) from an international/global perspective. The literature was classified into themes. In addition to classifying the articles, the paper summarizes the major findings of literature. This study finds that there are many challenges experienced in the implementation of performance management and there tends to be a mismatch of expectations of what performance management means to employees and employers. Also, Politicians dominate the administrative/ bureaucratic arm of local government, frustrating the purpose of performance management. This article also provides recommendations on how to improve the nature of performance management implementation.

PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH

This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The speculation is used the use of multiple linear regression analysis. The effects of the look at suggest that the utility of the nearby government accounting device has an wonderful impact at the accountability of the overall performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.

Constitutional review and the achievement of higher performance in democratized local government system of Delta and Edo State

This paper x-rayed the importance of constitutional review as the instrument or tool to achieve effectiveness; in the local government systems of Delta and Edo States. It is rather good to mention that every system whether as a body or an institution of governance needs good legislations as a constitutional framework to enable its performance or pragmatism because without it there will not be direction of focus as well as accountability, hence the constitution is the oxygen of the state as well as government in the forms of arms, tiers and agencies. Local government performance in Nigeria, especially Delta and Edo States as the focal points is at dismal state in terms of performance, rural communities are a continuous shadow of themselves and this is as a consequence to the faulty constitutional arrangements that has gone a long way to pervasively strangulated this third tier of government to the extent that their essence of creation is far apart from the reality on ground. Thus, this constitutional deformity has spiral into various problems such as oppression from the state agencies, general indiscipline among the cadre of workers in the local government system, inadequacy of skilled workers among others. The study therefore, arrived at some recommendations such as: The need for urgent constitutional review to reform the laws that dictate the whims and caprices of the local government system, local government autonomy entailing financial and administration should be ensured, the state joint local government account should be entirely abolished. The study concludes that the legislature as an organ of government should be sincere to enforce the political will of a good constitutional reform for an effective local government performance.

Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS)

Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The results of this study exposed that government openness, prior experience with IFRS in the public sector, and audit opinion affected the level of local government accounting disclosure based on international public sector accounting standards (IPSAS). In contrast, government financing and economic growth did not support disclosing financial statements based on IPSAS.Implication: This research can potentially be relevant to the Government Accounting Standards Committee, the central government, local governments, and the community. By assessing the factors influencing the disclosure of local government accounting based on IPSAS, this research can be used as a consideration for Government Accounting Standards Committee in improving related standard regulations and encouraging local governments to implement an accrual-based IPSAS Public Accountant Standard Implementation Strategy.Originality/Value: Research on analyzing factors affecting local government accounting disclosure based on IPSAS, in particular, has not been widely studied in Indonesia, especially using local government objects. Hence, this research in Indonesia is an interesting thing to study further.

Creative Accounting in Local Governments to Obtain Funds for COVID-19 Management

Purpose: This study aims to test whether local governments in Indonesia carry out creative accounting to obtain a national economic response loan in dealing with the COVID-19 pandemic with 0% interest. Theoretical framework: According to public choice theory, it can be predicted that local government will take advantage the National Economic Recovery (PEN) loan program with 0% interest from central government for their covid-19 prevention. Local government will fix the financial information which adjusted to the central government regulation in order to obtain the loan. Design/methodology/approach: The research population in the first year was all local governments in Indonesia. The sample obtained in this study was 51 local governments according to the criteria in the purposive method. The data analysis technique used in the study was the STATA analysis tool version 15. Findings: The result analysis regression has proven that the local government loan positively affects creative accounting. This study can also prove that geographic location and local government independence positively affects creative accounting. Research, Practical & Social implications: The low level of local government financial statement accessibility in Indonesia has resulted in a minimum amount of data being obtained. This can be a motivation for further research to examine the level of financial statements transparency in Indonesia. Originality/value: This study is the first to examine creative accounting by government accountants. Secondly, this study can improve scientific studies, especially financial accounting through empirical evidence about creative accounting carried out by Indonesian local governments in developing countries that have different characteristics from other countries in the world.

Analisis Aspek Akuntabilitas Pengelolaan Dana Haji Melalui Aplikasi SISKOHAT

Based on data from the Hajj Financial Management Agency (BPKH), the total hajj funds up to December 2020 is 145.7 T rupiah. The amount of funds that are not small certainly requires good management by the Ministry of Religion. However, the facts on the ground are that corruption and funding of hajj funds are still going on, which has resulted in many people questioning the accountability of the management of these hajj funds. On the other hand, the Ministry of Religion is also trying to make improvements, one form of effort in bridging information to the public is maximizing the use of the Integrated Hajj Information and Computerization System (SISKOHAT). Through this research, we want to explore how the implementation and the impact caused by SISKOHAT will be. This study uses a qualitative method with a phenomenological approach to correlate the data obtained. This method is used to examine the condition of the problem of Hajj funds naturally and more deeply through various Hajj phenomena. Specifically, the research was conducted by collecting data along with observations. The research location is the Ministry of Religion of Blitar City, where the researchers chose this location because Blitar City is one of the "City" category areas that has a long waiting list for departures in East Java, so many prospective Hajj pilgrims (CJH) need information on Hajj. In the review of the literature point of view, the researcher will also discuss the perspective of stakeholder theory in the phenomenon of this Hajj fund information. The results showed that the implementation of SISKOHAT in the Ministry of Religion of Blitar City could be successful through 3 main indicators, namely the application of SISKOHAT Gen 3 has been implemented in all, the sophistication system and experts have been in accordance with applicable policies. aspects of local government accountability.

Efektivitas Pemberian Reward Terhadap Peningkatan Kinerja Karyawan PT. Delima Makmur Aceh Singkil

This literature discusses about the relation between leadership and accountability in local government. This study discusses how the effectiveness and influence of rewarding on improving the performance of employees of PT Delima Makmur Aceh Singkil and the form of rewarding in improving employee performance at PT Delima Makmur Aceh Singkil. The research in this article aims to describe how effective the improvement in employee performance that occurs with the reward program given to each employee who reaches the target or achieves. The type of research that the author uses is field research, in order to find data that is the subject matter under study. The author uses data collection techniques through direct interviews, online interviews, documentation and data from PT Delima Makmur. The data that has been obtained is processed with a qualitative descriptive method, followed by describing and dividing certain subject matter and describing through clear and easy-to-understand sentences. The results of research conducted by researchers in the field illustrate that the effectiveness of rewarding in improving employee performance at PT. Delima Makmur Aceh Singkil is in accordance with the target the company wants, rewards can also provide good motivation to each employee, all of that can be seen from the gradual achievement of the production of PT. Delima Makmur which continues to increase from year to year.

Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments

While research on the accountability of local government performance has grown significantly, little attention has been paid to the critical success factors, particularly the role of the maturity of the government's internal control system and the capability of the government's internal auditors. This study examines the effect of the maturity of the government's internal control system and the capability of the government's internal auditors on the accountability of local government performance, with control variables, namely audit opinion, local own-source revenues, and proliferation status. It aims to fill the gap using the Indonesian case. This study uses secondary data with sample selection using the purposive sampling method. Local governments in Indonesia from 2017 to 2019 are used as samples. The results of this study indicate that the government's internal control system's maturity, internal auditors' capability, and audit opinions positively affect local governments' performance accountability. In contrast, local own-source revenues and proliferation status negatively impact local governments' performance accountability. The implication of this study is to increase the accountability of local government's performance and continue to improve the maturity of the government's internal control system to achieve at least level 3 (Integrated). The capability of internal government auditors needs to achieve at least level 3 (Defined); thereby, the internal control function of local governments can be optimal.