Accountability Research Articles

Enhancing Waqf Accountability: Nazhir’s Perspective towards Waqf Reporting

Abstract. This study explores the best reporting form as a representation of waqf accountability through nazhir’s perspectives, i.e. waqf institutions in Indonesia. The method used in this study is the Analytic Network Process combined with Delphi. The results show that financial statements obtained from the first rank as the best reporting form. However, the waqf institutions could have difficulties in delivering a high-quality financial statement since there is a lack of understanding about the new waqf accounting standard that will be applied in 2021. The development of a comprehensive and down to earth guidance is crucial in helping the institutions apply the standard, with a help line as a backup. Continuous education and certification are also useful to enhance the skills of human resources in the waqf institutions concerning waqf management and accountability reporting. Keywords: Waqf Accountability; Waqf Reporting; Nazhir; ANP; Delphi method Abstrak. Penelitian ini bertujuan untuk mengksplorasi bentuk pelaporan terbaik sebagai representasi akuntabilitas wakaf, dilihat dari perspektif nazhir, yang dalam hal ini adalah institusi wakaf di Indonesia. Metode yang digunakan adalah Analytic Network Process yang dikombinasikan dengan Delphi. Hasil penelitian ini menyimpulkan bahwa laporan keuangan yang diperoleh dari tingkat pertama adalah bentuk pelaporan terbaik. Akan tetapi, pemahaman institusi wakaf terhadap standar akuntansi wakaf terbaru yang akan diberlakukan pada tahun 2021 masih sangat kurang. Ini menyebabkan institusi wakaf mengalami kesulitan dalam menyusun laporan keuangan yang berkualitas baik. Pengembangan pedoman pelaporan yang komprehensif dan mudah dipahami diperlukan untuk membantu institusi wakaf. Hal ini perlu disertai layanan bantuan yang dapat diakses setiap saat. Pendidikan berkelanjutan dan sertifikasi juga dibutuhkan untuk meningkatkan keahlian sumber daya manusia di institusi wakaf terkait manajemen wakaf dan pelaporan akuntabilitas.Kata kunci: Akuntabilitas Wakaf; Pelaporan Wakaf; Nazhir; ANP; Metode Delphi

Análise da Execução de Convênios Públicos no Âmbito da Plataforma +Brasil em uma Universidade Federal

Este estudo analisa a execução de projetos públicos formalizados como convênios na Plataforma +Brasil, no âmbito de uma Instituição Federal de Ensino Superior, situada na região Nordeste do país. A partir de uma análise exploratória/descritiva, bibliográfica/documental e da análise de 18 projetos desenvolvidos, verificou-se que, em relação a variável tempo, que 72,21% dos convênios levam até quatro meses da fase de proposição à de celebração. Além disso, 66,66% levam até dois meses da fase de celebração à de execução. Sobre a variável termo aditivo, verificou-se que a maioria ocorreu devido ao não cumprimento do cronograma de execução. Já, em relação a variável ajuste de plano de trabalho, grande parte, teve como objeto o remanejamento de itens, tendo em vista defasagem de preços e adequação do projeto às necessidades não previstas. Quanto ao rendimento de aplicação, as utilizações ocorreram por insuficiência de recursos financeiros para atendimento de casos emergenciais. Em relação ao cumprimento de meta, 35,29% dos convênios concluídos que apresentaram prestação de contas tiveram cumprimento parcial de metas. Por fim, os resultados apontam que os atrasos no cronograma físico e de desembolso geram constantes necessidades de readequação dos projetos e são os principais fatores que afetam a execução dos convênios.

Primaveras, Tribunais e Dólares: Uma análise panorâmica das crises políticas na América Latina (1990-2020)

The article analyse three forms of intervention on institutional politics in situations of political crises in contemporary Latin America: the relatively sudden irruption of multitudinous protests with popular, oppositional and citizen identity (‘springs’); the intervention of accountability institutions (‘courts’); and the interference on representation as a result of capital flight risk (‘dollars’). It presents a historical mapping of 37 episodes of political crises in 15 countries in the region between 1990 and 2020, framing them as exceptional circumstances of blockade in usual expediency of the political system. Reviewing those cases and the literature on institutional crises, it develops the meaning of ‘springs’, ‘courts’, and ‘dollars’, discarding the hypothesis that they represent a somehow transitory stage in democratic consolidation. Instead, two arguments unfold: first, that the ‘unarmed’ character of such interventions is a discontinuity in Latin American history, in contrast to the predominantly armed forms of political disruption; second, beyond critical junctures, these unarmed interventions generate effects even when they do not occur, shaping practices, expectations and boundaries of liberal democracy in the region.

Moć bez odgovornosti

Rad sadržava pregled politika vodećih online-platformi u borbi protiv dezinformacija i infodemije kako bi se promislile njihove moguće izravne ili neizravne, kratkoročne ili dugoročne posljedice za medijski pluralizam i informirano građanstvo, uzimajući u obzir značenje platformi u oblikovanju informacijskog okruženja. Metoda istraživanja je analiza dokumenata koje su odabrane platforme objavile od početka koronakrize u veljači do 31. srpnja 2020. kako bi komunicirale promjene svojih politika moderacije sadržaja kao posljedicu te krize. Uključena su i izvješća, koja su u kolovozu 2020. dostavile Europskoj komisiji, o mjerama koje su primijenile kako bi ograničile širenje dezinformacija povezanih s bolešću COV ID-19. Analiza sugerira da su platforme nedvojbeno poduzele niz potencijalno korisnih mjera kako bi odgovorile na izazove širenja lažnih, obmanjujućih i štetnih informacija u pandemiji, ali gotovo svaka od tih mjera sadržava i potencijalan rizik za slobodu izražavanja i medijski pluralizam. Ti rizici ne proizlaze toliko iz samih inicijativa koliko iz nedostatka regulatornog okvira i neravnoteže između odgovornosti i moći koju platforme posjeduju.

Populism, Constitution Making, and the Rule of Law in Latin America

The article explores the effects of populist polarization in creating strong and long-lasting institutions based on the rule of law. It focuses on politics and not on the political economy of populism or of natural resource extraction. The first section briefly explains how we understand the contested notions of populism and the rule of law. The second focuses on the paradigmatic case of Juan Peron's first two administrations (1946-1956) to explore the ambiguous legacies of populist inclusion for the creation of long-lasting demo-cratic institutions. The third section focuses on how Hugo Chavez, Evo Morales and Rafael Correa appealed to the un-bounded will of the people to convene participatory constituent assemblies. The last section focuses on Ecuador's post-populist succession. Different from Evo Morales that was ousted by a coup, or Nicolas Maduro that killed democracy, Lenin Moreno, who was Correa's former vice-president, abandoned populism, ditched his mentor, and used a referendum to clean the state and political institutions from Correa's allies. Appealing to the people directly, his administration assumed exceptional powers to name new authorities of control and accountability. His institutional reforms however might not last because they were based on the exclusion of Correa and his followers. The conclusion explores the reasons why actors continue to use laws instrumentally making it difficult to create long-lasting institutional arrangements based on the rule of law, and hence on the possibility of deepening democracy.

Trajectories and Modes of Autocratization in the Early 21st Century

Contemporary processes of autocratization attract growing attention, but their trajectories and modes remain relatively understudied. To contribute filling this gap, we offer one of the first case-oriented comparative analyses of twenty-first century autocratization. First, we examine a global set of cases. Hence, we focus on four typical cases from different regions – namely, Ecuador, Moldova, Thailand and Rwanda – representing different forms of contemporary autocratization. The analysis confirms that autocratization is an empirically relevant phenomenon in this historical phase. Moreover, an evolution is occurring in how this political syndrome unfolds, in the regimes it tends to hit, and in its outcomes. More specifically, the main threat that liberal democracies currently face is a process of sequential autocratization, perpetrated by elected rulers wishing to expand and prolong their power through the loosening of the mechanisms of horizontal accountability and the manipulation of the electoral process. However, we also highlight that an ongoing process of autocratization could be interrupted or reversed.

Periodismo, comunicación institucional y transparencia: aprendizajes de la crisis sanitaria del COVID-19.

Introducción: El objetivo del artículo es extraer aprendizajes para la modificación y mejora de las normas reguladoras de la transparencia en España ante situaciones excepcionales como el estado de alarma, de modo que sirva a finalidades como facilitar la rendición de cuentas y a la labor de los profesionales del periodismo. Metodología: para ello, se realiza un análisis de la controversia sobre la falta de transparencia gubernamental en el contexto del estado de alarma, realizando una reconstrucción de los hitos y circunstancias acontecidas entre los meses de marzo y mayo de 2020 con relación a la transparencia gubernamental del Estado, combinando para ello diversas fuentes de información como estadísticas, datos de encuestas del CIS, noticias de prensa, informes jurídicos y bibliografía. Resultados: el análisis confirma las insuficiencias de la normativa de transparencia detectadas en la literatura por expertos y periodistas. Entre ellas, la falta de un reconocimiento del acceso a la información pública como derecho fundamental, el exceso de los plazos para obtener respuesta a solicitudes de acceso, la escasa utilidad para desarrollar el periodismo de datos o la debilidad del Consejo de la Transparencia y Buen Gobierno, aparte de una falta general de previsiones para hacer eficaz la rendición de cuentas en materia sanitaria y ante la utilización de los contratos de emergencia.

Cyclical accountability

Cyclical accountability

Democratic illiteracy: A threat to sustainable democracy and peace in Ghana

Following the political instabilities that have characterised Ghana few years after independence from British colonialists, many were those who thought multiparty democratic governance was the surest way to good governance and sustainable human development. The paper argues that citizens’ uncooperative attitude in governance issues, and leaders’ unpreparedness to be accountable to the citizenry result from lack of democratic acculturation. The way forward to achieving and ensuring good governance and peace in Ghana therefore is an elaborate and sustained democratic education geared toward making democracy a way of life for Ghanaians. The paper is an empirical study founded on current affairs and democratic politics in Ghana. It combines historical and sociological approaches in the interpretation of textual data and empirical observations in the formulation of its reflections. In so doing, it examines what democracy is not, on one hand, and what it is, on the other. Informed-knowledge of these two realities will lead to democratic literacy urgently required for good governance, socio-economic and political development in Ghana. Key words: Democracy, governance, illiteracy, authoritarianism, dictatorship, responsiveness.

Moral Collapse and State Failure: A View From the Past

Abstract We have found that collective action theory, as developed by Margaret Levi and others, provides a new direction for the study of growth and decline of premodern states. By following this lead, we have challenged the traditional consensus that despotic rule characterized most premodern states, demonstrating instead the existence of a state-building process in which fiscal economies of joint production fostered the implementation of good government such as accountable leadership and public goods. In this paper we focus attention on causes and consequences of state decline, highlighting the decline pattern found where there was good government. Our investigation reveals that while regimes providing good government policies and practices were highly regarded by citizens and brought benefits to them, they were not always highly endurable and regime decline was frequently followed by serious demographic and economic consequences. While causes of decline were varied, we describe and comment on four well-documented examples in which primary causality can be traced to a principal leadership that inexplicably abandoned well-established principles of state-building, while also ignoring their expected roles as effective leaders and moral exemplars.

EPIs and Immunotherapy – An answer to drug-resistant tuberculosis

Tuberculosis (TB), primarily caused by Mycobacterium tuberculosis (Mtb) remains one of the fatal contagious diseases accountable for millions of deaths yearly across the globe – droplet or aerosol being the mode of transmission. Apart from the peculiar microbial physiology and drug efflux pumps with drug modifying enzymes that make Mtb impervious to the existing drug regimen recommended by the WHO via DOTS, lack of social awareness and misuse or mismanagement of drugs make it even more deadlier transforming Mtb to MDR-TB & XDR-TB, thus increasing the number of TB cases globally per annum. Amidst the dire need to combat the rising cases of drug-resistant TB, this article discusses the potential use of phytochemical derived efflux pump inhibitors (EPIs) and immunotherapy to fight TB with a brief insight into the molecular mechanism and structure of drug-efflux pumps found in Mtb. Keywords: Mycobacterium tuberculosis, efflux pumps, DOTS, efflux pump inhibitors (EPIs), immunotherapy.

Leading diversity: Towards a theory of functional leadership in diverse teams.

The importance of leaders as diversity managers is widely acknowledged. However, a dynamic and comprehensive theory on the interplay between team diversity and team leadership is missing. We provide a review of the extant (scattered) research on the interplay between team diversity and team leadership, which reveals critical shortcomings in the current scholarly understanding. This calls for an integrative theoretical account of functional diversity leadership in teams. Here we outline such an integrative theory. We propose that functional diversity leadership requires (a) knowledge of the favorable and unfavorable processes that can be instigated by diversity, (b) mastery of task- and person-focused leadership behaviors necessary to address associated team needs, and (c) competencies to predict and/or diagnose team needs and to apply corresponding leadership behaviors to address those needs. We integrate findings of existing studies on the interplay between leadership and team diversity with insights from separate literatures on team diversity and (team) leadership. The resulting Leading Diversity model (LeaD) posits that effective leadership of diverse teams requires proactive as well as reactive attention to teams' needs in terms of informational versus intergroup processes and adequate management of these processes through task- versus person-focused leadership. LeaD offers new insights into specific competencies and actions that allow leaders to shape the influence of team diversity on team outcomes and, thereby, harvest the potential value in diversity. Organizations can capitalize on this model to promote optimal processes and performance in diverse teams. (PsycInfo Database Record (c) 2020 APA, all rights reserved).

Measuring Hospital Accountability

Measuring Hospital Accountability

نحو جامعات ذكية من خلال تبني معايير الحوكمة الجامعية دراسة في عينة من الجامعات الأهلية في مدينة دهوك

تهدف هذه الدراسة الى تحديد الدور الذي يمكن أن يلعبه الحوكمة الجامعية بوصفه متغيراً مستقلاً من خلال معاييره المتمثلة في (الإفصاح والشفافية والمشاركة والمساءلة وخدمة أصحاب المصالح) في تحقيق الجامعة الذكية بوصفها متغيراً تابعاً من خلال أبعاده المتمثلة في (الرؤية الاستراتيجية، الالتزام الجماعي والرغبة في التغيير، وتطوير ونشر المعرفة، والانتظام والتوافق). وفي ضوء الهدف تلخصت مشكلة الدراسة بمجموعة من التساؤلات تتمحور حول وجود علاقة ارتباط بين معايير الحوكمة وأبعاد الجامعة الذكية في الجامعات المبحوثة، فضلاً عن التأثير المعنوي لمعايير الحوكمة في أبعاد الجامعة الذكية في الجامعات المبحوثة. وتكمن اهمية الدراسة في الاضافة الجديدة لحقل المعرفة والمتجسدة في التوجه نحو الجامعة الذكية من خلال تبني معايير الحوكمة الجامعية حيث لوحظ ندرة الابحاث التي تستكشف العوامل المؤثرة في تحقيق ابعاد الجامعة الذكية. واستناداً الى التساؤلات البحثية تم وضع ثلاثة فرضيات رئيسة وتنبثق منها الفرضيات الفرعية لتحقيق اهداف الدراسة. 
 اعتمدت الدراسة المنهج الاستقرائي (وصفي تحليلي)، اذ جمعت بياناتها بواسطة استبانة اشتملت على (45) سؤالاً، وتم توزيعها على عينة عشوائية من (50 ) شخصاً يمثلون القيادات الادارية (رؤساء الجامعة ومساعديهم والعمداء ومديري الوحدات والتشكيلات الرئيسية) الذين يشاركون في عملية صنع القرار في الجامعة ورسم السياسات الاستراتيجية في الجامعات المبحوثة المتمثلة بجامعتي جيهان دهوك ونوروز الاهليتين في مدينة دهوك خلال الحدود الزمانية الممتدة من (1/9/2016) ولغاية (5/1/2017)، واسترد منها (38) استبانات، بنسبة استجابة بلغت (76%). عولجت احصائياً بواسطة استخدام الاصدار الخامس عشر من برنامج الحزمة الاحصائية للعلوم الاجتماعية (SPSS: V. 15) . أعتمدت الدراسة على وسائل الأحصاء التحليلي ( التكرارات ، النسبة المئوية ، الوسط الحسابي الموزون ، الانحراف المعياري) وكذلك جرى اختتبار independent- samples t test واختبار التباين (ANOVA) للتعرف على الفروقات بين متغيرات الدراسة فيما يتعلق بالسمات الشخصية.
 وقد بينت نتائج الدراسة وجود علاقة ارتباط معنوية بين معايير الحوكمة الجامعية وأبعاد الجامعة الذكية في الجامعات المبحوثة. ووجود علاقة تأثير معنوية لمعايير الحوكمة الجامعية في أبعاد الجامعة الذكية في الجامعات المبحوثة. وان آراء المبحوثين في الجامعات قيد الدراسة كانت متباينة تجاه متغير أبعاد الجامعة الذكية تبعا لاختلاف الخدمة في المركز الوظيفي الحالي. 
 وقدمت الدراسة عدداً من التوصيات والمقترحات أعتمدت على نتائج الدراسة منها: تقترح الدراسة أن تهتم إدارة الجامعات المبحوثة بتطبيق معايير الحوكمة من خلال تبني أساليب إدارية تتصف بالنزاهة والشفافية والعدالة عند تطبيق إجراءات الترقية والتحفيز وتقييم الأداء وعند تحديد المسؤوليات والأدوار. وتوصي الدراسة الجامعات المبحوثة ضرورة فسح المجال أمام الأطراف الأساسية من الطلبة والأساتذة للمشاركة في رسم السياسات واتخاذ القرارات المتعلقة بمصالحهم، وإبداء رأيهم عند إعداد البرامج والمقررات الدراسية بما يتلاءم مع مصالح كل الأطراف وتعظيم التحصيل العلمي. كما إن التحوّل إلى جامعة ذكية يحتاج إلى ثقافة تنظيمية مساندة تشجع على التفكير الإبداعي الذي يقود إلى التفوق والتميّز، كما تحتاج الى بيئة عمل ملائمة تتوافر فيها الموارد ونظم العمل والآليات المناسبة لإعادة توزيع مواردها بالسرعة اللازمة لمواكبة التغيرات البيئية.

Analisis Good Corporate Governance dalam Transformasi Digitalisasi Perbankan (Studi Pada Aplikasi Pelayanan “Pemda Online” Bank Pembangunan Daerah Lampung)

Tata kelola perusahaan (Good Corporate Governance) adalah seperangkat aturan yang mengatur hubungan antara perusahaan dengan para stakeholder, yakni para pemegang saham, dewan komisaris, pemerintah, masyarakat dan karyawan dalam memenuhi hak -hak dan kewajiban perusahaan dalam melindungi kepentingan para stakeholderyang berlandaskan atas nilai -nilai korporasi perusahaan yang sehat.Penelitian ini bertujuan untuk mendapatkan gambaran dan analisis mengenai pelaksanaan GCG, indikasi GCG dalam mendukung transformasi digitalisasi perbankan dalam meningkatkan kualitas inovasi pelayanan melalui aplikasi pelayanan pemda online sebagai aplikasi yang mendukung transparansi dan akuntabilitas pengelolaan keuangan daerah dan mengenai kendala dalam pelaksanaan GCG dalam mendukung transformasi digitalisasi melalui aplikasi pemda online pada Bank Pembangunan Daerah Lampung. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa pelaksanaan GCG pada Bank Pembangunan Daerah Lampung telah dilaksanakan sesuaidengan prinsip-prinsip GCG yang berlandaskan atas: transparansi, akuntabilitas, responsibilitas, kemandirian dan kesetaraan, Namun pada pelaksanaan nya belum dilaksanakan secara baik, disebabkan oleh beberapa faktor penghambat yang diantara nya adalah :belum terpenuhinya kepengurusan inti Bank Pembangunan Daerah Lampung dan terbatasnya jangkauan teknologi informasi.

Um estudo sobre a teia de instituições de accountability brasileira

Neste artigo é discutido o papel das instituições públicas no âmbito subnacional, organizações da sociedade civil e as relações interpessoais na promoção de accountability, a partir de um estudo sobre as redes de cooperação para prevenção e combate à corrupção (RCPCCs) no Brasil. O objetivo é investigar a participação e interação desses elementos no exercício da accountability. Os dados analisados neste artigo foram coletados em duas fases: uma de coleta de dados secundários disponíveis na internet sobre as RCPCCs e outra coleta foi realizada via questionário online. Foram aplicadas técnicas de Análise de Redes Sociais buscando mapear as relações entre as redes de controle e seus membros; também foram usadas técnicas estatísticas descritivas e inferências para descrever características das redes sobre os pontos destacados. Os resultados da pesquisa mostram que órgão públicos no nível subnacional são atores chave no exercício da accountability, tendo destaque o MPE e TCE como instituições subnacionais com maior número de laços; a sociedade civil aparece como sendo importante mas, a avaliação de seu papel no funcionamento das RCPCCs apresenta maior variabilidade e, em média, é considerado menos importante que o papel dos órgãos públicos; e por fim redes interpessoais conectam, por laços de amizade, as RCPCCs dos diferentes estados brasileiros.

Women, Agency and Spaces of Protest: Lessons from the Iranian Revolution

The Arab Spring heralded a new era of women’s grassroots participation in protests and demands for a more democratic and accountable model of governance. Yet despite being pivotal to the success of popular protests, women’s spaces in the post-uprising period remain in many cases closed, if not more restrained. Why has this pattern been persistent in revolutions, radical transitions and social movements in the Middle East? Why are movements for progress continuously turned to repression in terms of women’s spaces and places in society? Even before the upheavals and popularization of the Arab Spring, the experiences of women in other movements in the region reveal a similar pattern. This paper focuses on the Iranian Revolution and the tension relative to women’s agency in the peripheral spaces in social movements. It argues that women’s intervention and unification is far more legitimate, developed and represented during the initial and often spontaneous stages of populist movements. In response to reclaiming previously closed political spaces there is a need to narrate, extend and reconfigure women’s agency and discourse in popular uprisings. Lessons from women in Iran demonstrate the significance of the post-movement spaces as crucial sites for resistance.

Understanding Illicit Insemination and Fertility Fraud, From Patient Experience to Legal Reform

Recently, several cases have been filed in North America and Europe alleging that fertility physicians inseminated former patients with their own sperm only to have this conduct come to light decades later when their unsuspecting adult children use direct-to-consumer genetic tests and learn that they are not biologically related to their fathers and often that they have multiple half-siblings. For instance, Donald Cline of Indianapolis, Indiana, has over sixty doctor-conceived children, with more continuing to come forward. Although these cases induce disgust, it has thus far proven difficult to hold these physicians legally accountable because their conduct falls within gaps in existing civil and criminal laws. This Article explores the legal contours of fertility fraud cases involving illicit physician inseminations, explaining why it falls through gaps in existing criminal and civil law and why it is essential to take whatever measures are necessary to hold physicians accountable. Part I discusses six physicians who have thus far faced criminal or civil charges for their conduct in North America and explores how artificial insemination has long been a stigmatized practice cloaked in secrecy. Part II discusses how fertility fraud violates various ethical and legal interests of female and male former patients and their doctor-conceived children. Part III assesses how Cline’s illicit inseminations affected parents and progeny and how Cline’s progeny learn of new genetic connections, what they think of Cline and his motivations, how they derive support from one another, their reactions to criminal proceedings against Cline, and why they regard a legislative “fertility fraud” bill as an ideal outcome. Part IV analyzes why it is difficult to hold physicians criminally and civilly liable under existing law, including excerpts from an interview with the prosecutor in the Cline case. Finally, Part V discusses successful efforts to overcome these difficulties through passing fertility fraud legislation in Indiana and Texas.

Balancing compassion, accountability, and causal clarity.

Balancing compassion, accountability, and causal clarity.

User Involvement, Training and Education of the User, Formalization of the Development of Information System and Support of Top Management to the Performance of Udayana University Accounting Information Systems: Organizational Commitments as Moderate Variable

The purpose of this research is to find out and analyze the influence of user involvement, user training and education, formalization of information systems development, and top management support to the performance of accounting information systems at Udayana University with organizational commitment as moderating. Udayana University has developed and applied information systems, one of the breakthroughs in strengthening information technology is the construction of a system called the Accounting and Financial Information System (SIAKU). With the application of SIAKU, it shows a high commitment from Udayana University, to implement good financial governance, through the accountability and transparency offered from this system. This study uses a sampling method saturated with respondents who are all Treasurers Spending Assistant and Member Treasurer Spending Assistant Work Unit of Udayana University. Data analysis techniques used are multiple linear regression analysis and moderation regression analysis (MRA). The results showed that User Involvement, User Training, and Education, Formalization of Information Systems Development, Top Management Support had a positive effect on Accounting Information System Performance and Organizational Commitment could moderate these positive influences.