Local Government Accountability Research Articles

PENERAPAN ANALISIS STANDAR BELANJA BAGI PENGAWAS INTERNAL PEMERINTAH DAERAH

Training "PREPARATION OF SPENDING STANDARD ANALYSIS MODEL (ASB) IN WAROPENDISTRICT", which aims to know the fairness of financial budget and determine the model ofanalysis of spending standards that meet the fairness of education and training activities in theWaropen District Device Organization. The method used in this study is by approaching the costperformance of activities (ABC) and simple regression approach. While the data used is secondarydata, in the form of existing activities of local government in the current year (in the form of DraftBudget Work or Budget Implementation Document - Regional Work Equipment Unit) and alsosecondary data in the form of unit price standards.Proposed budgets that do not comply with the ASB will be analyzed or revised according to theestablished standards. The draft APBD is prepared based on the results of an assessment of theproposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis ofSpending Standards is expected to hold effective and efficient budget management andaccountability of local governments that will later materialize good governance. Based on theexplanation above, it appears that the existence of a standard analysis of shopping is a must.Without the analysis of spending standards, the APBD proposed by each SKPD will tend not tocomply with the budget standards. As a result, the preparation of performance-based budgets thatare expected to be able to improve the performance, efficiency, effectiveness, and accountability oflocal governments.

Human Resource Development in Local Governments: Increased Transparency and Public Accountability

The purpose of this study is to explore and empirically analyze the factors affecting transparency and public accountability in local government, which have not been sufficiently researched in terms of human resource management, and good governance implementation. In particular, this study intends to examine human resource management activities focusing on the government effectiveness dimension. This study uses a qualitative approach and phenomenological method to examine the phenomenon of participant experience along with documents that are in the setting under study. Participants consisted of nine people from the Regional Government Work Unit of Tasikmalaya City, the private sector, and the community. The researcher divided data analysis into three sub-indicators, including effectiveness and efficiency, responsiveness, and public service. The Results show Regional Financial and Asset Management Agency (BPKAD) of Tasikmalaya City as sufficient in terms of human resources, this can be verified from the number of leaders and staff, which amounts to 58 people, of which 80% are economic graduates. Although the quantity is adequate, the quality of human resources in BPKAD in Tasikmalaya City is still weak. In Conclusion of this study it is inferred that the application of the government effectiveness dimension in BPKAD Tasikmalaya City is not optimal and need adequate training to improve employee performance in financial management.

Discretion and Accountability of Local Government in Administering Governance

This study aims to investigate the limit of the discretion used in administering governance and the forms of responsibility when legal deviations occur. As a government adhering to the Welfare state, the principle of legality took a maximum role insufficiently in serving the interests of the citizens. The discretion appeared as an alternative to fill the gaps and weaknesses in the application of the principle of legality (wetmatigheid van bestuur). Results showed that the implementation of public service decentralization was motivated by the devolution of power from central to local government. This study applied a purposive sampling technique and was analyzed by descriptive qualitative which began with the process of collecting data, simplifying data, presenting data, and drawing conclusions. The results revealed that the use of discretionary power by Government Officials was only able to be applied in particular cases in which the prevailing laws and regulations did not regulate them, or the existing regulations governing them was not clear and it was in an emergency / urgent situation for the public interest. The guidelines for the use of discretion were the General Principles of Good Governance. Meanwhile, the responsibility for discretionary decisions was classified into two, (1) as a job responsibility, and (2) as personal responsibility. As the job responsibility, if acting for / and on behalf of the position (ambtshalve) which there was no element of maladministration. As personal responsibility, if the use of authority was found an element of maladministration.

PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN, DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

This study aims to examine the effect of the regional financial accounting system, the accessibility of financial reports and internal controls on the accountability of regional financial management. This research is a quantitative research. The population in this study is the whole part involved in the management of regional finances in the villages in Bekasi City. The sampling technique uses simple random sampling. Data collection techniques used in this study using survey methods. The data used are primary data in the form of questionnaires distributed to respondents. The analytical method used is multiple regression analysis with SPSS (Statistical Product and Services Solution) version 26. Based on the results of the study showed that the regional financial accounting system, the accessibility of financial statements, and internal control have a significant positive effect on the Financial Accountability Of Local Government.

Social accountability in local government: Lessons from Vuwani (South Africa) and Gweru (Zimbabwe)

What do experiences in South Africa and Zimbabwe teach us about the relationship between social accountability and public participation? The relationship between social accountability and public participation is widely acknowledged as important, yet the nuances that inform such a relationship are not critically discussed. To understand such nuances, this paper critically engages two cases: Vuwani (South Africa) and Gweru (Zimbabwe). The study underscores the importance of social accountability and public participation in local governance. Robust and open citizen engagement is critical to hold the state accountable. Thus, the two cases show how lack of a constructive participatory framework, wherein all relevant stakeholders are given a voice and informed about all developments, is problematic and can cause destructive outcomes in one case and sustained political frustrations in another. Using interviews with various social actors, document analysis and observations to bring to the fore social accountability and public participation nuances, this paper argues that public participation applies in different contexts and forms part of social accountability initiatives which largely depend on the extent of public engagement with non‐state actors.

Penerapan Analisis Standar Belanja Bagi Pengawas Internal Pemerintah Daerah

Training "Preparation Of Spending Standard Analysis Model (Asb) In Waropen District", which aims to know the fairness of financial budget and determine the model of analysis of spending standards that meet the fairness of education and training activities in the Waropen District Device Organization. The method used in this study is by approaching the cost performance of activities (ABC) and simple regression approach. While the data used is secondary data, in the form of existing activities of local government in the current year (in the form of Draft Budget Work or Budget Implementation Document - Regional Work Equipment Unit) and also secondary data in the form of unit price standards. Proposed budgets that do not comply with the ASB will be analyzed or revised according to the established standards. The draft APBD is prepared based on the results of an assessment of the proposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis of Spending Standards is expected to hold effective and efficient budget management and accountability of local governments that will later materialize good governance. Based on the explanation above, it appears that the existence of a standard analysis of shopping is a must. Without the analysis of spending standards, the APBD proposed by each SKPD will tend not to comply with the budget standards. As a result, the preparation of performance-based budgets that are expected to be able to improve the performance, efficiency, effectiveness, and accountability of local governments.

The Influence of Citizen Competence on District Level Political Accountability in Uganda

Citizen competence in a democratic society is perceived as an essential mechanism for promoting political accountability in local governance. This paper, thus, qualitatively investigates the relationship between citizen competence and political accountability in Uganda’s local governance system across two discrete political regimes, during the post-independence period. Using an in-depth explorative design, it was established that citizens in both regimes were largely inarticulate, disengaged and uninvolved in determining local preferences, suggesting minimal link between citizen competence and the propensity to promote political accountability at district level. The data suggested that citizen competence was less influential in district politics for the greater part of the post-colonial period. Nonetheless, there were also episodes where citizens actively participated in enforcing political accountability at the grassroots under multiparty politics in both the Obote II and NRM regimes, with slight variations in the intensity and pattern between the two periods. Thus, the level of citizen competence and nature of local governance in Uganda mirror the political accountability practices at the local level, mainly shaped by civic challenges and the character of politics in Uganda during the periods studied regardless of differences and longevity. The paper recommended deliberate state intervention for mobilization of citizens and the establishment of state-engineered dynamic social networks to generate capacity for holding local leaders accountable and more empowered civil society to construct robust citizen competence programmes to foster political accountability.

What Factors Affect Financial Transparency Reports? A Study of Regional Government Financial Reports in South Sulawesi Province, Indonesia

Purpose: This study aims to analyze and correlate the significant factors that support the financial report system in local government to be more transparent and accountable. Design/Methodology/Approach: The article analyzes the government apparatuses competence, organization commitment, standard operating procedures, and control system, which are measured by data collected from selected local government and are analyzed through SPPS software. The measurement of financial reports' availability is done through a system-based crosstab correlation technique that displays factors and indicators accordingly. It shows the significance of the correlation between each factor and indicator. The explanation of each factor and indicator is done through quantitative and qualitative research. Findings: The research found that two main significant factors support transparency and accountability: government competence apparatuses and organizational commitment. On the other hand, two factors are less significant, the standard operating procedures and control system. In terms of indicators, the most significant that supports transparency and accountability, namely government structure, and the weakest indicator is ICT because some do not explicitly use the website-based system's accessibility. Practical Implications: This paper is a scientific report and can be a policy recommendation to support the local government in achieving transparency and accountability and gaining unqualified opinion. Originality/Value: There is still a lack of research on developing a local government reporting system by measuring transparency and accountability towards those selected four factors. The value of this paper is to classify affecting factors on the financial reporting system to improve the accountability and transparency of local government.

THE ROLE OF GOOD GOVERNANCE PRACTICE ON CONFLICT RESOLUTION: A CASE OF BENADIR MUNICIPALITY, MOGADISHU-SOMALIA

The primary role of government exists is to provide service to the citizens. Serving to the people is the main function of any state. Accordingly, the local government is the third level of government layers after the central and state level. Local government exists to bring closer to low-level people and remote areas. The primary aim of this article was to explore the role of good governance practice on conflict resolution at the local level, a case study of Benadir municipality. This study carried out four objectives: The role of local government public participation, accountability, transparency and equity on conflict resolution in Benadir municipality. The quantitative method was used as a research design in this study. Furthermore, descriptive statistics and inferential statistics were analyzed to know the relationship between variables. Mean, standard deviation, correlation, regression, ANOVA table, and coefficient determination were reported in the study. The study found that the local government's public participation, accountability, and transparency have a statistically positive impact on conflict resolution in Benadir municipality while the equity variable has a weak negative correlation with the conflict resolution in the context of the study. If greater participation, accountability, transparency, and equity exist in general society particularly public officers and authoritative bodies at a local level, the higher the degree of good governance will be an effective conflict resolution is achieved.

Local Government Accountability in Control Environmental Pollution Of Nest Creation Bird Walets in Pinrang District

Accountability in the implementation of local government to the environment in this study emphasizes the control of environmental pollution due to bird nest breeding. Theresults of this study are expected to provide a positive contribution in the developmentof legal science in the environmental sector and can also be a suggestion for structuringregulations in protecting the environment in Pinrang Regency. The form ofaccountability for the Pinrang Regional Government related to environmental pollutioncontrol, explicitly, the regulations regarding the use of swallow nests carried out by thepeople of Pinrang Regency do not have separate rules. This is because there has notbeen any discussion regarding the proposed special arrangements relating to theutilization of the swallow's nest in Pinrang Regency in the form of the Pinrang RegencyRegional Regulation. So that the form of controlling the swallow business follows theform of licensing in terms of trading business licensing. The accountability of localgovernments is hampered, in that it is not implemented in the form of an explicitarrangement regarding the use of swallow's nests, and the entrepreneurs of swallowbirds follow the designation in the area of Pinrang Regency. Thus, the implementationof the swallow bird business must comply with the existing regulations regarding thespatial plan for the Pinrang Regency area

Pengaruh Transparansi, LKPD dan PAD terhadap Kinerja Pemerintah Daerah

Local governments' performance reflects the achievement of the goals and objectives set by the agency based on the vision and mission that has been prepared. Many factors affect the performance of local governments, including transparency, accountability of financial statements, and regional income. This study aims to determine the effect of transparency, local government financial report and local own revenue to the performance of local government. The test was conducted in 295 municipalities in Indonesia using secondary data in the form of Local Government Accountability data, Audit Opinions of the BPK and the Budget Realization Report. The results found that both simultaneously and partially Transparency, Regional Government Financial Reports and the Original Revenue of the District had a significant positive effect on the performance of the local government. It means that the increase in transparency, regional government financial reports and local revenue will improve the performance of local government. The implications of this research can be used as a basis for making decisions regarding the management of local revenue, especially in budget transparency, as it can increase public confidence in local governments. The well-prepared financial reports and the management of local revenue for capital expenditure have a direct implication on public services, so that improve local government performance.

DESENTRALISASI FISKAL, POLITIK DINASTI, SISTEM PENGENDALIAN INTERNAL, KINERJA, AKUNTABILITAS PELAPORAN KEUANGAN: BUKTI EMPIRIS DI INDONESIA

This study aims to analyze the influence of fiscal decentralization, dynastic poltical, and total violation of internal control system on accountability of financial reporting of district/city governments moderated by performance variable at District/City Government in Indonesia in 2013-2015. This study used secondary data obtained through the website of BPK RI, the Ministry of Finance, and the Ministry of Home Affairs. The sample in this study was selected based on the purposive sampling method, so as many as 190 samples were obtained, with details of 95 main samples namely district / city governments that were indicated dynastic politics in Indonesia in 2013-2015 and 95 comparative samples namely district /city governments that were not politically indicated dynasty in Indonesia in 2013-2015. Testing the hypothesis in this study using multiple linear regression with MRA (Moderated Regression Analysis), so there are 2 models in the study. The data collected was analyzed first by testing the classical assumptions, then testing the hypothesis was carried out with the SPSS 26.0 test tool. Based on the results of the study it can be concluded that partially the dependent variable on the central government, dynastic politics, and the number of violations of the internal control system has a significant negative effect on the accountability of local government financial reporting, while the variables of regional independence and financial effectiveness do not affect the financial reporting accountability of local governments. Furthermore, the performance variable is able to moderate the effect of dependence on the central government on the accountability of local government financial reporting, but is unable to moderate the influence of regional independence and dynastic politics on the accountability of local government financial reporting

Embezzlement and Reckless Spending: A Bottleneck for Local Governments’ Revitalization and Sustainable Development in Nigeria

Nigeria operates a federal system of government and power is allocated to federal, state and local governments. A collaborative effort was encouraged to promote socio-economic development. Unfortunately, lack of diversification of the economy and over concentration on crude oil, it now operates a monolithic economy. Federal government on monthly basis share the proceed to the three levels of government but ironically, nothing significant is shown for the huge allocations due to uncontrollable embezzlement and reckless spending by public servants more specifically local authorities due to the extreme closeness to citizenry. Documentary data were obtained from published books, reputable journals, government publications, magazines, newspaper publications, internet sources and personal observations in carrying out this study. The paper observed that embezzlement and reckless spending is on the increase in some Nigerian local governments and is manifested through the state joint local government account, embezzlements and reckless spending by local chairmen, fake projects, collusion in the transaction of government businesses, ghost workers, denial of statutory functions. The paper concludes that local government is at the verge of total collapse if adequate measures were not taken to savage the situation. The paper recommends that states joint accounts should be scrap for local governments have a sustainable development.

Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens

Using Design Science methodology, this article describes a field-tested model of forensic accountants assisting average citizens in improving local governmental accountability and the provision of services via forensic acculturation. While most citizens lack the skills of forensic accountants, citizens have several traits that make them uniquely capable of detecting unhealthy financial behaviors. The field research uncovered systematic patterns of citizens being stymied in moving from the ‘being aware stage’ to the ‘making improvements’ or ‘holding accountable’ stages. We label the patterns of being stymied as 10 D’s (delay, deflect, distort, etc). We also discovered more successful individuals using behaviors we label the 3 P’s (Polite, Persistent & Professional) that are common traits among forensic experts. We provide case study evidence of the effects of citizen training and consultation processes, and refine a teaching tool (3 P’s and 10 D’s) for use in further field tests.

The community health worker as service extender, cultural broker and social change agent: a critical interpretive synthesis of roles, intent and accountability

This paper is a critical interpretive synthesis of community health workers (CHWs) and accountability in low-income and middle-income countries. The guiding questions were: What factors promote or undermine CHWs as...

Fiscal Decentralization Dilemma in Indonesia: Between Corruption Accountability and Probability at Local Levels

Decentralization in Indonesia is an unfinished reform and to date, its implementation has not been maximized especially fiscal decentralization. This study aims to investigate the dilemma of fiscal decentralization in Indonesia, between accountability and the probability of corruption at the local level. Data collection in this research is in the form of documentation study to collect secondary data. Secondary data, this study will rely on documentary analysis of official documents from government, NGOs and news items from the media. For data analysis, the study will run analysis processes such as coding, combining emerging codes into themes, verifying themes through theory and follow-up interviews, and drawing conclusions. Whereas the validity mechanism applies member checks, triangulation, multiple sources of data, and looking for counterexamples. This research empirically found that the implementation of fiscal decentralization in Indonesia not only had a positive impact on the financial accountability of local governments but also had a positive impact on the occurrence of corruption in local governments. This means, fiscal decentralization is like two sides of a coin, on the one hand, it is able to increase the financial accountability of local governments, but on the other hand the greater the balance of funds provided by the central government to the regions, the higher the probability of corruption in local governments. Therefore, the supervision of the implementation of fiscal decentralization in order to create good financial governance and minimize corruption in the local government body in Indonesia.

Impact of state joint local government account (SJLGA) on the capacity of some selected local government councils in Borno state to execute capital projects

The creation of State Joint Local Government Account (SJLGA) was primarily to serve as a medium through which funds from the federation account are disbursed to local governments for developmental purposes. However, in spite of increased efforts through allocation there are still major gaps to be filled in the area of service delivery at the local government level. The study adopted the survey research where both primary and secondary data were sourced. Data were presented on tables using frequency counts and simple percentages. A total of 800 questionnaires were administered randomly on respondents out of which 400 to local government staff and 400 to community leaders, 353 for community leaders and 344 from local government staffs were retrieved as valid and used for data analysis. Meanwhile, Spearman Rank order, an inferential statistical tool was used to test the hypotheses. The study revealed that the operations of joint account has not significantly improved the performance of local governments in the execution of capital projects in key areas of primary health care, primary education, agriculture and rural infrastructure. The study concluded that State Joint local government account has not significantly improved the performance of selected local government councils in service delivery in Borno state. It was recommended among others that State Joint local government account should be scrapped so as to ensure financial autonomy of local governments in Borno state. It is only then that service delivery can be greatly improved at the local government level.

Public Governance and Financial Performance of Indonesian Local Governments: Evidence from Multiple Stakeholder Perspectives

This study aims to examine the effect of public governance implementation, that is explained by 4 variables namely transparency, accountability, legal culture, and public participation on the financial performance of local governments in Indonesia. The private governance research model was adopted in this research to test its effect on performance. A total of 34 regional governments (provincial governments) in Indonesia were used as the object of this research. Moreover, local government transparency is measured by e-governance, local government accountability is measured using audit opinion from the Audit Board of Indonesia, while corruption perception index is used as the indicator of legal culture, public participation represented by the number of latest electoral voters, and local government revenue year 2018 as a proxy for regional financial performance. An analysis of regression is presented by using Eviews version 9 software. The results of the study show that transparency, legal culture and public participation has significant effects on local government revenue. Whereas, accountability does not effect on the financial performance of Indonesian local government.

Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments

This study investigates the effect of the strategy-technology-organization-people-environment (STOPE) variables on the effectiveness of e-procurement implementation in improving accountability, transparency, efficiency, and effectiveness of local governments in Indonesia. The population of this study is local government procurement services (or LPSE) in Indonesia. The sample, 96 LPSE, was selected using simple random sampling method. The data was collected through questionnaires distributed via email to 289 LPSE. The respondents were 33 managers and 63 information technology professionals of local government procurement services (33% response rate). Partial least squares (PLS) was used to analyze the data and test the hypotheses. The findings showed that strategies, objectives, integration between organizations and systems, and human resource assistance can improve the accountability, transparency, efficiency, and effectiveness of the government in implementing procurement activities

The Demand and Supply Sides of Accountability in Local Government Authorities in Tanzania

Accountability and transparency have been on the top of lists of the agenda about local governance. Unfortunately, a significant number of studies have tended to view accountability through the traditional model of public administration (supply side of accountability) at the expense of the demand side of accountability. Based on the experience with decentralization in Tanzania for the past four decades, this article argues that both the demand and supply sides are important for effective service delivery by local governments. In this arrangement, the fundamental principle of democracy is attained when citizens have the right to demand accountability and public officials are held accountable. The demand side, which is bottom up driven by non–state actors, or the supply side, which encompasses legal and fiscal governmental checks and balances may lead to effective local good governance. This article is based on these assumptions and therefore attempts to discuss the main avenues and challenges for exercising effective supply and demand sides of accountability in local governments in Tanzania. The study seeks to answer the question of how the demand and supply sides of accountability have been implemented in Tanzania, regarding local governments.