Administrative Accountability Research Articles

What leads government officials to use impact evidence?

AbstractAlthough the amount of policy-relevant academic research has grown in recent years, studies still find that policy practitioners seldom employ such research in their decisionmaking. This study considers potential methods for increasing government officials’ use of academic studies (impact evidence). We investigate how administrative accountability mechanisms as suggested by principal-agent approaches – screening, monitoring, autonomy and sanctions – correlate with practitioner engagement with impact evidence. Original survey data from 300 government officials in two developing countries, Peru and India, suggest that all four mechanisms are correlated with self-reported interest in or use of impact evidence. When we measured the actual use of such evidence on a website we created to facilitate that outcome; however, we found that only sanctions (income) correlate with actual use. These findings highlight the potential of administrative accountability to increase bureaucrats’ use of impact evidence but also warn of possible limitations.

Accountability of mosque administrators against violation of Covid-19 health protocols in the mosque environment

The Covid-19 is a new virus found in Wuhan, China at the end of 2019, to be precise in December. This virus spreads very quickly to various parts of the world, causing access between countries to be closed in anticipation of the transmission of covid-19. Covid-19 can be transmitted from one person to another by touching objects that have been exposed to a person with Covid-19 and can also catch it through coughing or sneezing droplets from that person. The existence of Covid-19 has led to changes in the order of life from normal to having to comply with health protocols implemented by the government in various places to anticipate the spread of covid-19, for example in implementing health protocols in places of worship and in crowded places. In terms of performing worship in a mosque environment, a person is obliged to obey the protocols that have been implemented but in reality, many people don’t comply with health protocols and don’t care about the safety of others. If this is the case, then the mosque administrators or as takmir of the mosque must be responsible for the violations that occur because they are supposed to enforce health protocols in the mosque environment which is their obligation. The research method used by researchers is normative legal research with a statutory and case approach. The takmir of the mosque as the person in charge of all activities carried out in the mosque must fulfill its responsibility in a civil manner towards public disobedience to health protocols that aren’t obeyed because the mosque takmir should strictly enforce the health protocol

Pengaruh Sistem Administrasi Modern, Keadilan, Akuntabilitas, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Kota Jambi

This study aims to examine the effect of the modern administration system, justice, accountability, and tax sanctions on the tax compliance of the MSMEs of the City of Jambi. This study uses a simple random sampling method with 100 UMKM taxpayer respondents in the city of Jambi. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple linear regression analysis using IBM SPSS (Statistical Package for Social Sciences) version 21. The results of this study indicate that the variables of modern administrative systems, justice, accountability, and tax sanctions affect the compliance of MSME taxpayers.

Investigation of Innovation during Bid Evaluation Process in the Road Construction Industry

Tender evaluation is the procedure of choosing the best contractor for a particular project from many applicants. Although rational and logical methods can be used for bidding strategies, bid evaluation remains a skill for which an engineer’s verdict is crucial. Contractors commonly witness that tender selection is not an easy job, and the lowest bid does not necessarily win the contract. The tender decision mainly depends on quantifiable measures such as financial costs and paybacks, and qualitative or invisible factors like administrative security accountability, aptitude, and the proficiency of the contractors. Moreover, Bid evaluation is a decision-making procedure that incorporates an extensive criteria range for which the information is not accordingly. Hence, ambiguity linked to such information is not appropriate for this study. This paper aims to evaluate innovation during the bid evaluation process in the road industry. The research results indicate that the private and public sectors in Australia offer innovative products and work methods, given the chance. Therefore, innovation during the bid evaluation process is welcomed and sometimes strongly encouraged. Further, it is important to have strong research in to how to effectively determine value for money in the context of developing suitable and quality roads. Therefore, this research is useful in the context of evaluating factors that help to understand value for money in the road sector in context of bid evaluation process. Doi: 10.28991/cej-2021-03091676 Full Text: PDF

DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA

This study aims to examine the factors that determinants of financial management performance in village government. Village financial management is all activities that include planning, implementation, administration, reporting and financial accountability of the village. The Village financial management is carried out based on the principles of governance: transparent, accountable and participatory so that good governance can be implemented in the village government administration system. The object of this research is Panggungharjo Village, Sewon District at Bantul Regency. The variables tested were the capacity of village officials, financial reporting compliance, and quality of supervision of the BPD. The method used in this research is the type of quantitative data which is strengthened by interviews and the samples are the village head, treasurer and BPD in Panggungharjo Village. Data collection in this study was conducted through a survey using a questionnaire technique to 39 respondents and structured interviews with the treasurer and BPD. The results of this study are the capacity of village officials, financial reporting compliance, and the quality of BPD supervision that affect the performance of financial management.

Village Economic Capacity Building and Community Infrastructure Through the Village Study Fund Budget in Wawoangi Village, South Buton Regency

Village funds are one of the crucial issues in the village law, the budget calculation is based on the number of villages by taking into account the population, poverty rate, area size, and the level of geographical difficulty in order to improve welfare and equitable village development. Because of such a crucial issue, the senators assessed that the implementation of village governance requires guidance and supervision, especially the implementation of village activities. The objectives of this study are: (1) to determine the capacity building of the economy and infrastructure for the use of village funds in Wawoangi Village, South Buton Regency; (2) to determine the supervision of the Village Consultative Body in the use of Village Funds in Wawoangi Village, South Buton Regency. Empirical legal research methods or empirical juridical research methods. The conclusion of this research is that the management of the village fund budget in Wawoangi Village is based on the Regulation of the Sub-Regulation Number 78 of 2019, formulated in the Wawaoangi Village RPJM activity and then the implementation of the village funds is carried out with a proportional distribution in each hamlet. Lack of community participation and support with village development management is a factor that hinders the successful use of the village fund budget. The decrease in the level of community participation in the implementation of village development causes the absorption of local labor to also decrease. Village financial management starts from the planning stages, implementing business administration, reporting and mandatory accountability, presumably involving the village community.

Evaluasi Implementasi Kebijakan Transaksi Non-Tunai dalam Konteks Pengelolaan Keuangan Daerah: Studi Kasus di Kota Solok-Sumatera Barat

This study aims to evaluate the implementation of non-cash transactions in regional financial management. This research method is a qualitative method with a approach multicase studies. Data collection through interviews, observation and documentation is then processed through data reduction, data presentation and drawing conclusions. Data analysis through the Government Internal Control System approach. The informants of this study consisted of regional financial managers. The results showed that the implementation of non-cash transactions was carried out in stages, there was diversity in implementation, had an impact on the efficiency of administration time, budget, accountability and transparency of cash management and decreased the number of audit findings, but the implementation of non-cash transactions had not had an impact on the recording process of financial statement transactions. accrual-based, efficient audit process time, unorganized administration of financial management accountability, weak control function of OPD Heads, lack of stakeholder commitment, financial management regulations and audits have not been updated, there are no strict sanctions for violations. The obstacles faced are incomplete banking services, making requests if the transfer is different from the bank and the length of time for handling the problem.

ASB ANALISIS STANDAR BELANJA UNTUK PENYUSUNAN RKA-APBD KEGIATAN PENYELENGGARAAN RAPAT

The preparation and management of regional budgets are required to be more realistic and transparent. In the digital era, through e-government programs, it is expected to increase transparency, control, and accountability of government administration in order to implement Good Governance in kkn-free government. The preparation of ASB will help local financial management to be more transparent, fair, accountable and the efficiency of local government budgets can be achieved. The preparation of this ASB aims to establish an ASB model of Meeting activities within the Office and outside the Office that is used to assess the fairness of the workload and cost of such activities. This research uses descriptive research and in data analysis using Ordinary Least Square (OLS) method. This research produces a viable ASB model so that it can be used as a pagu (reference) in arranging meeting budgets inside and outside lumajang regency government offices.

Gender Differences in Vascular Stiffness Indicators and Daily Blood Pressure Profile in Patients with Arterial Hypertension and Depressive Disorders.

Aim To study gender-related characteristics of vascular wall stiffness (VWS), central blood pressure (CBP), and BP diurnal profile in patients with arterial hypertension (AH) and depression.Material and methods This prospective, noninterventional study enrolled 161 patients, including 98 patients with AH and depression (50 (51 %) men and 48 (49 %) women) and 63 patients with AH without depression (32 (50.8 %) men and 31 (49.2 %) women. The 24-h BP monitoring (24-h BPM) with a BPLab Vasotens hardware system was performed for all patients. The following indexes were evaluated: mean diurnal, mean daytime, and mean nighttime systolic and diastolic BP (SBP and DBP); daytime and nighttime SBP and DBP time index; SBP and DBP variability; and suite of metrics characterizing VWS and CBP. Depression was diagnosed with the Hospital Anxiety and Depression Scale (HADS) and the Zung Self-Rating Depression Scale. Statistical analyses were performed using the STATISTICA 12 software.Results In the patient group with AH and depression, practically all indexes of 24-h BPM were higher for men than for women (р<0.05). Most 24-h BPM parameters did not differ in groups of men and women without depression. Independent of gender, 24-h BPM parameters were significantly higher in patients with both AH and depression than in AH patients without depression. Adverse changes in major indexes of VWS and CBP, were more pronounced in men than in women with AH and depression (р<0.05). Adverse changes in most VWS and CBP indexes were more statistically significant for men with AH and depression than for men without depression.Conclusion The presence of depression in men and women with AH was associated with significant pathological changes in both BP diurnal profile and CBP and VWS parameters. Furthermore, adverse changes in indexes were more pronounced for men with depression than for women. The study results should be taken into account in administration of antihypertensive and psychocorrective drug therapy to personalize the treatment and provide not only optimization of diurnal BP profile but also vasoprotection.

Contabilidad administrativa. Herramienta para la toma de decisiones gerenciales

Las organizaciones requieren información contable, pertinente y oportuna para apoyar sus decisiones, lo que exige disponer de registros contables que provean información sobre la contabilización de los procesos clave. En este sentido, el objetivo del trabajo se centra en analizar la contabilidad administrativa, como una herramienta fundamental para ofrecer al tomador de decisiones, información ajustada a sus necesidades. Para ello se ha hecho una revisión bibliográfica desde diferentes perspectivas, a saber: Evia (2005), Garrison et al. (2007) y Chacón (2007), entre otros. La metodología empleada es de tipo documental-descriptiva, para ello fue necesario revisar fuentes especializadas en el tema, las mismas fueron analizadas desde su contenido, permitiendo establecer relaciones entre datos para generar información extrayendo de cada uno de ellos aspectos relevantes sobre la contabilidad. Entre los resultados obtenidos, resalta la importancia de la contabilidad administrativa, la cual apoyada en la contabilidad de costos es capaz de ofrecer información contable con gran valor para apoyar el proceso de toma decisiones. Es importante, disponer de registros, clasificar y organizar la información en base a los requerimientos reales de las organizaciones, su especificidad y naturaleza, con el fin de obtener información veraz sobre operaciones y transacciones realizadas por las mismas, siendo esto la base sobre la cual se puedan tomar decisiones gerenciales asertivas y oportunas.

Public Administration and Democracy: The Virtue and Limit of Participatory Democracy as a Democratic Innovation

The expansion of public bureaucracy has been one of the most significant developments that has marked societies, particularly Western liberal democratic societies. Growing political apathy, citizen disgruntlement and the ensuing decline in electoral participation reflects the political nature of governance failures. Public bureaucracy, which has historically been saddled with derogatory and pejorative connotations, has encountered fierce assaults from multiple fronts. Out of these sharp criticisms of public bureaucracy that have emanated from both sides of the ideological spectrum, attempts have been made to popularize and advance citizen participation in both policy formulation and policy implementation processes as innovations to democratize public administration. Despite their virtue, empowering connotations and spirit-uplifting messages to the public, these proposed practices of democratic innovations not only have their own shortcomings and are conducive to exacerbating the conditions that they are directed to ameliorate but they also have the potential to undermine the traditional administrative and political accountability mechanisms.

АСПЕКТИ РОЗПОДІЛУ НАКЛАДНИХ ВИТРАТ ПІДПРИЄМСТВА

Practical questions of the organization of the administrative account of expenses of the enterprise are studied. The system of accounting and distribution of overhead costs of the enterprise on the basis of the ABC-costing method (Activity Based Costing) is offered. The purpose of the study is to substantiate the method of integration of information flows of management accounting in the decision-making system of the enterprise based on the method of ABC-costing. The step-by-step approach of introduction of a technique of distribution of overhead costs on the basis of cost-drivers (cost-driver) is allocated. It is established that the organization of information support is the main task of management accounting at the enterprise. The role of the introduction of the ABC-costing method in the management process is determined, which allows to significantly reduce its complexity and creates new opportunities in the organization and methodology of its functions. It is proposed to divide the overhead costs into classification groups according to the following principle: a relatively small number of sources of costs contains a large amount of their value (cost group A). Cost group B is the most numerous, but has the lowest cost. Group C - other sources of costs. The main components of the method at the level of management accounting are considered, the tools of the information system of management accounting and reporting are necessary for effective management of the enterprise and in accordance with generally accepted accounting principles, the application of which brings business to a new level of management. The problematic issues of using the method for modern domestic enterprises in comparison with traditional methods are shown, an example of using the method and its impact on the sphere of enterprise management is given. The directions of information presentation for their better perception by network means of data presentation are indicated. One of the findings of the study is that the method of ABC-costing is characterized by the focus on supporting operational decisions, based on internal financial and non-financial information, focused mainly on tracking trends and trends in production costs and overhead costs.

Digitality in Ethics Learning Units

This study constructed and validated an attitude scale for ethics learning units using technology among undergraduate students in a Mexican business school. We sought to determine whether the motivation and usage of a learning-management system (LMS) combined with learning elements in mobile applications and the active support of instructor increases motivation, willingness to learn, learning benefit, and satisfaction in ethics learning units. The approach of this study is quantitative, transversal, and not experimental and used a sample (N = 227) of international business, administration, and public accounting undergraduate students. The self-reported data from students were obtained from anonymous questionnaire surveys. It is a pilot study and the sample presented is relatively small, which limits the applicability of the findings. Because the instrument is a self-support and is anonymous, participants can respond in socially desirable terms, remaining neutral in the response.

Position of Land Deed Making Official (PPAT) in Bevoegdheid Bestuurs Perspective in Cirebon Regency

The research objective was to identify and describe: 1) Position of Land Deed Making Official (PPAT) in the perspective of Bevoegdheid Bestuurs. 2).The weaknesses of the position of the Land Deed Making Official (PPAT) from the perspective of Bevoegdheid Bestuurs. 3).The administrative responsibility of the Land Deed Making Official (PPAT) for deeds that are legally flawed from a Bevoegdheid Bestuurs perspective. The approach method used in this research is normative juridical.This type of research is classified as a descriptive analytical research. The data collection technique used literature study techniques, while the data analysis was descriptive qualitative analytical. The results show that 1. Basically the delegation of part of the authority to carry out land registration is one form of implementing the Bevoegdheid guidelines. Where the Bevoegdheid guideline referred to is the public authority or authority possessed by BPN as government. Thus it can be said that the PPAT obtained delegation authority from BPN. It is said to have obtained delegation authority because the position of BPN as a government agency is higher than that of PPAT. 2. Weaknesses arising from the position of PPAT in the perspective of Bevoegdheid bestuur is the occurrence of maladministration as a form of abuse of authority in making authentic deeds. 3. The form of PPAT administrative accountability for deeds with legal defects is divided into two areas. First, according to Article 62 PP No. 24 of 1997 is subject to sanctions in the form of: a) warning; b) Warning; c) Schorsing and d) Disrespectful termination of IPPAT membership. Second, Article 13 paragraph (1) Permen ATR No. 2 of 2018 regulates the development of the types of sanctions in PPAT into: a) written warning; b) temporary dismissal; c) honorific dismissal; and d) dishonorable discharge.

Audit in ensuring the effectiveness of tourism management

Due to the spread of the coronavirus pandemic, the losses of the tourism industry in Ukraine in 2020 are estimated at more than 1.5 billion dollars. USA. The current situation requires an adequate response from the government and business, which leads to an increased need for the use of scientific tools to justify the options for optimal economic development and relevant management decisions. Under such conditions, the key to sustainable development of the tourism industry should be the maximum use of management tools: management accounting, analysis and audit, implemented in the concept of their effective interaction. The aim of the article is to improve the theoretical and praxeological principles of management accounting, analysis and audit in the tourism management system, by developing the concept of their synergy and substantiation of prospects for implementation as a key imperative for sustainable development of the tourism industry. The economic and social significance of tourism in modern conditions is determined by the fact that the tourism business contributes to economic development, developing related industries, promotes employment, growth of gross domestic product, is a significant source of foreign exchange earnings. Experts from the World Tourism Organization emphasize the historical sustainability of tourism and its ability to create jobs after crises, and emphasize the importance of international cooperation and ensuring that the sector becomes a central part of the recovery effort after the coronavirus pandemic. To increase the efficiency of the tourism industry, as an imperative for sustainable development of the national economy, it is advisable to use such management system tools as management accounting, analysis and audit, implemented in the concept of effective interaction. The article identifies the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit. One of the concepts that contributes to the modern audit paradigm is the concept of synergy between internal and external audit proposed in this study. A qualitative feature of the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The proposed scheme of management of the tourist enterprise on the basis of interaction of administrative accounting, business analysis and audit will promote their practical realization in activity of the subject of tourist business. One of the concepts that contributes to the modern audit paradigm was the concept of synergy of internal and external audit proposed in this study. A qualitative featureof the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The practical implementation of the interaction of management accounting tools, business analysis and audit at the micro level will also be facilitated by the developed scheme of tourism enterprise management based on the interaction of management accounting, business analysis and audit.

Critical Reorientation of Bureaucratic Reform and Good Governance in Public Sector Administration in Indonesia

Good governance today in Indonesia has become a key word in every formulation of the policy objectives of government bureaucratic reform within the framework of the change and utilization of the state administration system. In this context, this study seeks to critically evaluate the development and dynamics of good governance and its relation to the New Public Management in Indonesia. The idea of good governance in the public sector requires changes and presentations of government actors and state apparatus. This study reviews the development of bureaucratic reform in Indonesia that has been running for the last two decades. The results of the investigation indicate the need for further emphasis on aspects of the performance of government human resources at all levels in Indonesia, active involvement of the community in policy making, and public sector administration accountability.

Decision Supporting System For Malang City Baseball and Softball Athletes Selection Using The Vikor Method

Decision support system is a computer-based system that is used to solve problems by semi-structured and unstructured conditions. In this case, the best solution can be found from certain criteria and provided alternatives and is easy to use by users. In this study, researchers designed and built a website-based decision support system to select athletes in PERBASASI Malang with the provided test criteria, namely the hit test, catch test, throw test, and run test. The purpose of this study was to provide recommendations for participants who passed the selection based on test scores that have been processed using the VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) method. From the results of calculations, the use of the VIKOR method for this case study produced an accuracy value of 90.90%, a precision value of 93.33%, and a recall value of 93.33%. In addition, the VIKOR sensitivity test showed a consistent ranking of the calculation of the value with veto (value of v less than 0.5), by consensus (value of v is 0.5), and voting by majority rule (value of v more than 0.5). User testing that was applied by using each level of the existing account, i.e. administrator account level, selection account level, and members account level conducted on this information system concluded that the system that was built was running smoothly and was easy to use.

Good Governance Practices and Challenges in Local Government of Ethiopia: The Case of Bonga Town Administration

This study sought to assess the practice and challenges of good governance in Bonga Town Administration. A descriptive research method was utilized. Respondents are selected by purposive and convenience sampling techniques. Quantitative data was gathered through a questionnaire. Pertinent to qualitative information, structured interview, and FGD are employed. Then, data analyzed through quantitative and qualitative methods. Finally, the study disclosed a low level of accountability and transparency in the town administration. Pervasive corruption is also perceived as a key governance problem in the town; however, due to fear of reprisal citizens lack experience in exposing corruption. In sum poor service delivery, the gap between local government representatives and the town people, high level of rent-seeking, weak political leadership, lack of timely response for a public interest, and public disengagement in shared affairs were found to be challenges of good governance. Henceforth, based on the findings, it is concluded that the current good governance practice in Bonga Town Administration is weak and identified with a high level of rent-seeking among public servants as well as appointed and elected authorities. This research argues for the existence of governance which ensures public engagement in decision making and prioritization of shared problems, accompanied by transparent and accountable administration.

An overview of administrative oversight and accountability at municipalities within the Free State Province

An overview of administrative oversight and accountability at municipalities within the Free State Province

Teacher Challenges with Assessment Practices in Elementary School Physical Education: A Literature Review

Elementary school physical education (PE) has historically been recognized as an essential subject in school curricula (Graber et al., 2008; Kirk, 2005). Meaningful experiences of participating in PE have a significant impact on students’ development of fundamental motor skills, positive behaviors, and fostering physically active lifestyles (Hunter, 2006; Morgan et al., 2013). Assessment in PE is one of these experiences and has become a central concern in PE pedagogy as it is considered necessary for students to be assessed in order to achieve the desired learning outcomes in school contexts (Elwood, 2006). Assessment is defined as “the process of gathering, recording, interpreting, using and reporting information about students’ progress and achievements in developing knowledge, skills and attitudes” (National Council for Curriculum and Assessment, 2007, p. 7). Siedentop and Tannehill (2000) described PE assessment as “a variety of tasks and settings where students are given opportunities to demonstrate their knowledge, skill, understanding and application of content in a context that allows continued learning and growth” (p. 179). This review adds a comprehensive view of PE teachers’ challenges with assessment implementations to the current literature base. In conclusion, researchers have shown that PE teachers face several barriers with regards to implementing assessment practices in PE instruction. These include lack of time, large class sizes, lack of administrative accountability, lack of professional preparation, and belief that assessment is not necessary in PE. Additionally, although the descriptions of assessment practices in PE education have been a feature of education research for a while now, teachers remain incapable of implementing assessment appropriately and are making decisions regarding assessment results without proper training programs (Lund & Veal, 2008).