Local Government Accountability Research Articles

Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting

This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting. The sample in this study was 56 respondents who were obtained using purposive sampling technique from employees of the administration and accounting department of the Regional Finance and Assets Agency of Kendari City. The analytical method used is descriptive analysis method and multiple linear regression. The results showed that the competence of human resources, the quality of information technology and organizational commitment have a positive and significant impact on the successful implementation of accrual-based accounting in local governments. This shows that the higher the level of competence of human resources, the quality of information technology and organizational commitment, the successful implementation of accrual-based accounting in local governments will be better.

Local government in Albania and Kosovo: comparative overview

The purpose of this article is to file the administrative-territorial reforms, conducted by Albania Republic, in a comparative point of view with some other countries, especially with Kosovo Republic as a result of their past. Looking at the historical evolution of reforms in these countries with different local governance systems, and analysis of the latest developments will give us a deeper knowledge about the topic. This comparison would address reforms of the political bodies of local government (such as those relating to political accountability and decision-making in local government), with regard to administrative structures, because only by looking at both sides of the currency of the local government can we get a complete picture of the changes and improvements to be made. The decentralization process and reforms, as well as the territorial and administrative reform (TAR) and its effects in the country, were subject to extensive debates among experts and the media, especially during last years .Comparison aims at providing knowledge about the terminology and concepts used in the comparison of countries and characteristics of each country in connection with the territorial administrative reforms carried out, followed by a reformation of the local government. This treatment is based on the legal framework of local government, taking a look at its changes over the years, analyzing and decentralization strategy. The article offers concrete conclusions based on the performance of this multilateral process and its implementation in local units of state.

Governance and Sustainability in Local Government

According to auditor reports in 2021, local government councils are failing their communities and their voters. Victorian Auditor General’s Office (VAGO) Reports 2021 suggest that the Councils of local governments are rife with conflicts of interest, manipulation of land deals, lacking independence and captured by their CEOs. The Victorian Government has recently introduced a new Local Government Act 2020 (VIC) to address the corruption, poor professional conducts of particular individuals and poor organisational culture exhibited by local government councils. The paper raises questions about what this will mean for local government governance, risk management and accountability, culture and leadership, relationships within councils, and how the inclusion of community governance will impact on the selection of and efficient delivery of programs. A fundamental challenge facing local government is determining the sustainable governance structures and practices that meet the needs of their communities in ways that balance economic, environmental, social and governance concerns. The paper draws on previous research that touch on ESG issues and identifies some areas for further research.

Upward and downward accountability in local government: the decentralisation of agricultural extension services in Tanzania

A key assumption behind decentralisation in developing countries is that it enhances the accountability of local government and results in policies that reflect the preferences of the local community. However, previous research shows that local politicians and administrators in many developing countries to a large extent behave as if they were primarily accountable to central government, not local communities. The literature suggests various explanatory factors but does not provide insight into their relative weight and into how different factors interact. This paper combines comparative case-study research with in-depth interviews and focus group discussions with local government politicians and officials involved in the delivery of agricultural extension services in Tanzania. It shows that limited administrative and political decentralisation and centralistic human resources management restrict downward accountability to the community. Downward accountability is also constrained by the social rules that local politicians and administrators observe. For downward accountability to materialise, formal systems of public administration need to introduce incentives to that effect.

A Micro-Political Analysis of Local Governance in Nigeria: The Case of Irepodun Local Government Authority

The study examined local government autonomy and local government service delivery in Nigeria. the study discovered that, Nigerian local government needs to be autonomous in the discharge of its statutory responsibility, if ongoing agitation for local government autonomy from different quarters in Nigeria is given an approval, this will strengthen local government’s service delivery. The study discovered that some states in Nigeria oppose local government autonomy due to political and economic considerations. The study further revealed that Irepodun local government (the micro-case study) in Nigeria is not totally autonomous. Although, local governance is transparent and accountable in Irepodun Local Government, especially in the identification, formulation and execution of its projects, Irepodun local government authority has a huge financial challenge in carrying out service delivery. The study therefore recommends that; the state joint local government account should be abolished from the Nigerian constitution to enable allocation of funds directly to the local governments from Federation account. they should also put a stop to the persistence deduction from the monthly allocation of local governments. Again, states should henceforth be made to remit regularly the constitutional 10% of their internally generated revenue to the local government authorities. Irepodun local government and other local government authorities in Nigeria emplace more efforts on sustainable wealth creation rather than depending solely on the grants from the federal and state governments.

NETWORK GOVERNANCE OF TOURISM SECTOR DURING IN COVID-19 PANDEMIC: CASE BINTAN REGENCY, INDONESIA

Abstract: The development of tourism in Indonesia during the COVID-19 pandemic experienced a decline in tourism activities. This is due to the dominance of tourism depending on foreign tourists. Bintan Regency has a strategic area with the border of neighboring countries, strengthening Network Governance both formally and informally. This paper aims to analyze the current conditions involving stakeholders in the network governance dimension. The research method is a qualitative case study in Bintan Regency, primary data from informants through interviews including stakeholders and observations obtained by researchers then using triangulation techniques. Further analysis of the research discussion using a logical model is then analyzed in depth. The results showed that Network Governance in the tourism sector during the COVID-19 pandemic, including the management and leadership dimensions, did not involve all stakeholders. Furthermore, the Knowledge and Information Exchange dimension shows that the government still relies on social media as a platform. Then the dimensions of power and inter-organizational decision-making are dominated by the central government, which acts as a policymaker. However, the dimensions of legitimacy in recognition from the central government to develop priority destinations and the accountability of local and central governments are still constrained by the COVID-19 pandemic in the tourism sector, so that international tourism cooperation has not been able to implement. And finally, on the dimensions of performance and evaluation, the application of interpretation focuses on the principle of collaboration in the tourism sector during the COVID-19 pandemic and evaluation on strengthening regulations for non-formal forums such as Sustainable Tourism Development because the law can strengthen network governance in the tourism sector in Bintan Regency in COVID-19 pandemic.
 Keywords: Network Governance, Tourism, COVID-19, Bintan Regerency

DEVELOPMENT OF FINANCIAL DECENTRALIZATION AS A BASIS FOR SELF-SUFFICIENCY OF TERRITORIAL COMMUNITIES

The purpose of this article is to analyze the achieved results in the process of financial decentralization in Ukraine, with the further improvement of the methodology of its implementation for increasing the efficiency in the system of financial security of local budgets. Methodology. For the purpose of substantiation of directions of financial decentralization development in conditions of hromadas self-sufficiency the following modern methods of research are used: historical, dialectical method of knowledge, system analysis, abstractedly-logical, graphic, statistical.The object of the study is the processes of development of financial decentralization through the prism of self-sufficiency of hromadas. The theoretical basis of this research is the fundamental provisions of economic theory, national economy, state and regional administration, and theory of local finance.Results. It has been proved that the most effective option is when the population residing in a particular territory takes part in the implementation of management functions in the region, which requires significant financial resources to ensure the implementation of management responsibilities. It is for this purpose that the process of decentralization, which is a complex and multi-component process connected with fiscal decentralization, was initiated in Ukraine.It has been substantiated that for further effective reform it is necessary to solve the issue of changes in the Constitution of Ukraine, as well as in the administrative organization of the country.Practical implications. It is determined that the keynote of fiscal decentralization is the principle of fiscal equivalence, when the efficiency of a particular hromada is achieved through such a mechanism of formation of revenues to local budgets that the end consumer of public goods at the local level will be financially responsible for expenses, as well as their order, volume and priority, within the limits of taxes transferred to them. The tax system bottlenecks of personal income were identified. It has been proven that the more freedom in setting the rates of local taxes and fees is given to local governments, the more there is an opportunity to set them at a level that will be suggested by local residents, because the hromada will demand at a high level of taxation a proper quality provision for their vital needs and, in addition, local government accountability.

Akuntabilitas Pemerintah Daerah Dalam Memfungsikan Pasar Modern

Local Government Accountability is one of the indicators in realizing Good Governance or good governance. The background of this research is the emergence of indications of the phenomenon, namely the Sorek modern market which has not been managed and functioned properly, this shows that the accountability of the Pelalawan Regency government has not been maximized. This study aims to determine the accountability of the Pelalawan District Government in the functioning of the Sorek modern market and to determine the factors that hinder the accountability of the Pelalawan District Government in the functioning of the Sorek modern market. This study uses a purposive sampling technique with a qualitative descriptive approach with case study methods and the required data, both primary and secondary data obtained through observation, interviews, and documentation, for further analysis. This study uses the dimensions of accountability according to GS Koppell. The results of this study indicate that: first, the accountability of the local government of Pelalawan Regency in the functioning of the Sorek modern market in Pangkalan Kuras District, Pelalawan Regency has not run optimally, because there has been no real action from third parties. and the Pelalawan District Government. Second, the inhibiting factors in implementing the policy are communication between local governments and third parties, cooperation partners, and the inaccuracy of local government strategies.
 Keywords: Accountability, Regional Government, Modern Market

Analisis Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018

It is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year.

정부간 수직적 재정불균형과 지방정부 책임성

본 연구는 정부간 수직적 불균형과 지방정부의 청렴성을 핵심으로 하는 책무성과의 관계에 대한 고찰이다. 분석결과는 수직적 재정불균형을 나타내는 재정자립도가 지방자치단체의 청렴성에 긍정적인 영향을 미치지 않는 것으로 요약할 수 있다. 이는 주민들이 지방자치단체의 재정운용에 있어서 자체세입이나 이전재원 등 재원의 성격과 주민들의 부담분 증가 등에 대해 크게 유념하지 않는다는 것을 시사하며 다른 한편, 지방 엘리트들의 청렴성에 대해 민감하지 않다는 것을 의미한다.<BR> 이런 상황에서 중앙정부의 역할은 주민의 선택이 표현되는 투표가 제대로 기능할 수 있도록 정보를 투명하게 공개하는 조력자로서의 역할을 수행하여야 한다. 많은 학자들은 한국의 분권화가 필요하며 동시에 자체수입의 확대를 통해 지방정부의 책무성을 향상시킬 필요성이 있다고 주장한다. 그러나 수직적 불균형의 변화가 주민의 부담과 연계되지 않는다면 지방정부와 지방 엘리트의 도덕적 해이는 더 커질 수 있다. 따라서 재정자립성 제고는 지방정부와 지방정치엘리트들의 규율체계의 발전과 함께 이루어져야 한다. 또한, 주민들이 참여할 수 있는 성과정보공개와 꾸준한 소통을 통해 책임감을 동반한 자율성을 향상시켜나가는 것이 필요하다.

The Effect of Financial Performance on Performance Accountability of Regency/City Governments in Indonesia

This research is intended to provide empirical evidence of the influence of financial performance on the accountability of city government performance in Indonesia. The sample in this study is 1226 district / city governments in indonesia 2012-2014. The data is formed into a combined panel data between time series data and cross section data that is processed using multiple regression model. Financial factors are proxied by regional financial independence, activity ratios, ratios of development function, intergovernmental income, and fiscal capacity. The results of this study indicate the ratio of regional financial independence, health ratio, fiscal capacity positively affect the performance accountability of local governments in Indonesia. While the ratio of development activities and intergovernmental income does not apply to the performance accountability of local governments in Indonesia.

The effect of budgetary goal clarity and budget evaluation on performance accountability of local government

This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help agencies in making decisions in relation to achieving accountability for agency performance.

Refining the shit flow diagram using the capacity-building approach – Method and demonstration in a south Indian town

In cities of the Global South, faecal sludge management (FSM) has arisen as an acceptable and economical alternative for managing excreta. Shit flow diagram (SFD) has emerged as the preferred tool for the planning and advocacy of FSM services. Besides context-specific challenges, FSM planning, especially the use of SFD is impeded by the lack of data related to on-site sanitation systems (OSSs) and lack of capacity at the local level. This paper sets out to demonstrate how the capacity-building approach can be extended to overcome these two challenges in planning FSM with a substantial share of the information collected through household surveys. We argue that even the resource-constrained towns in the Global South have access to college students, smartphones and open source applications and demonstrate how they can be harnessed to collect the data in a cost-effective manner. Using the data collected by 150+ university students, participants of a summer school, we prepare a SFD for Alleppey, a town in Kerala, India. We argue such repeated exercises by subsequent batches of students can help understand local problems, arrive at context specific solutions and monitor them to instill better accountability of local governments. We also identify two issues with the current SFD preparation process and find it is necessary to contextualise the output of the tool to use it for planning. We suggest that the methods demonstrated here be incorporated in the future refinements to the SFD tool to make it more useful for planning city-wide FSM services.

The Determinants of Frauds in Local Governments

Abstract Corruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions ( inkracht ). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Â Keywords: corruption; local governments; fraud diamond theory

SISTEM AKUNTANSI PEMERINTAH DAERAH DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH SURABAYA : SEBUAH TINJAUAN TEORITIS

This article aimed to present the implementation of the local government accounting system and the performance accountability of government agencies. This article specifically discussed the implementation of the Surabaya city government. The method used literature review, so the authors review or review precious studies through literature sources in the form of international and national journals. The results showed that the local government accounting system with performance accountability in Surabaya city government agencies had an effect on financial reports.

Real-time crisis management: Testing the role of accounting in local governments

At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice.

REGULATION HEGEMONY AND ACCOUNTABILITY OF THE LOCAL GOVERNMENT: A STUDY ON REGIONAL FINANCIAL MANAGEMENT IN INDONESIA

AbstractObjectives - The purpose of this study is to uncover the reality of implementing regional financial management regulations and their impact on local government accountability.Research method approach - This study uses a critical qualitative research approach to the Gramsci hegemony perspective. This approach is useful for analyzing the shackles of regulation in the implementation of regional financial management.Findings - The results show that regulation has become a means for the state to dominate in the realm of political society and hegemony for civil society. This results in an orientation of local government accountability which tends to vertical accountability rather than horizontal (public) accountability .Practical implications -Â Changes in regional autonomy regulations have led to increasing dominance of the central government to the regions. This is reflected in the various regulations produced by the institutions in the central government which shackle the space and innovation of the local government in managing regional finances.Social implications - Due to the shackles of the regulation, local governments prioritize serving the interests of the central government (vertical accountability) compared to services to the society (horizontal accountability).Originality / Value - This study contributes to uncovering the facts that occur related to regional financial management, so that it can provide input to the government in the implementation of regional government accountability.Keywords: Regional Government Accountability, Regional Financial Management Regulations, Regulation Hegemony.Paper Type: Research Paper

Democratic decentralisation and promotion of accountability in urban development in Bangladesh

The success of decentralisation highly depends on improving local government accountability. Although a decentralisation process exists in Bangladesh, the issue of accountability is a major challenge for urban development planning in this country. This paper identifies whether there are impacts related to the arrangement of decentralisation in urban development planning and the promotion of accountability issues and practises in Bangladesh. Using a mixed-method research strategy, this study evaluates the performance of three municipal entities and how they ensure accountability in their urban development-planning activities. Findings show that local government organisations are more accountable than other entities that have been delegated to perform these activities and that have been devolved through decentralisation in Bangladesh. This study also identifies that pro-accountability arrangements cannot be expected to spontaneously take place as a result of the devolution of the decentralisation process, but they need to be intentionally structured. This paper concludes that where single form of decentralised organisation exists, there is no problem of upward accountability. However, where two different forms of decentralised organisations exist, the problem of upward and downward accountability prevails to a larger extent. Therefore, this study recommends active citizen participation and it also advocates for a better coordination mechanism in cases where a multi-layered organisational form of decentralisation in urban development exists in Bangladesh.

Testing Model Accountability in Public Sector Organization (Study On Goverment Regional Tana Toraja, South Sulawesi)

This study aims to test the model of public accountability in local government. Testing is done by designing a questionnaire and distributing a questionnaire to all stakeholders including the executive, legislative and community leaders. The results of the data test show that the question items are valid and reliable. The result of model testing has been valid and shows that the built model puts seven dimensions as an element of accountability which includes legal accountability, honesty, process, program, policy, finance and result to society and two dimension becomes predictor variable to public accountability namely accountability mechanism and Musrenbang forum.

The Political Economy of Fiscal Decentralization under the Islamic Republic of Iran

AbstractA key challenge for democratizing local government is the extent to which local policy is responsive and accountable to local voters’ preferences. The goal of this paper is to assess the potential relevance of this thesis in the case of the Islamic Republic of Iran (IRI) by focusing on the fiscal dimensions of elected local government first established in 1999. In this paper, I present descriptive data and empirical analysis to provide a comprehensive picture of fiscal decentralization and municipal finances under the IRI, which up till now has been a “black box.” To peer inside, I present the results of a unique dataset on almost ninety cities gathered over an eight‐year period covering the first phase of decentralization (1998–2006). I find that elected municipalities in Iran possess limited fiscal and legal autonomy on both the revenue and expenditure sides. The findings provide support for the broader thesis that the structure of local government finance has acted to thwart the Islamic reformists’ project of local democratization and strengthening local government accountability.