Good Accountability Research Articles

Performance of the regional inspectorate of North Sulawesi Province

The purpose of the study was to find out, analyze and describe the performance of the Regional Government Internal Supervisory Apparatus (APIP) in the Regional Inspectorate of North Sulawesi Province and the determinant factors. The method used in this research is qualitative research method. As for the results of the study, namely the effectiveness of the implementation of supervision is greatly influenced by coordination, planning, and object readiness in providing the necessary documents. Although there are standard work programs and tools, flexibility is still needed to adjust to conditions in the field. Challenges such as data delays are significant obstacles in achieving time efficiency and quality of supervision results. Understanding and carrying out supervisory tasks requires clear SOPs and official assignment letters. Coordination and communication with leaders and regional apparatus is essential to ensure readiness and smoothness of supervision. The main challenge arises from the lack of response and delays of regional apparatus in following up on inspections, which results in delayed and unplanned assignments. The implementation of supervisory tasks and functions is very important for coordination in the implementation of supervisory tasks to ensure consistency and uniformity in order to strengthen collaboration between the regional inspectorate and regional apparatus so that the inspectorate can synergize with related agencies and strengthen supervision. Education and Training of the existing Government Internal Supervisory Apparatus is felt to be lacking and limited due to the lack of budget allocations to participate in education or skills training. In fact, training and education are important to improve the quality of supervision and good government accountability.

A Critical Overview of the Implementation of Right to Information in Sri Lanka

The Right to Information (RTI) is integral to the concept of democracy today, as it embodies key democratic principles including good governance, transparency, and accountability of public authorities. In Sri Lanka, the Right to Information Act No. 12 of 2016, introduced through the 19th Amendment to the Constitution in 2015, stands as a significant initiative within the country's legal framework. Despite being ranked as the world's 4th best mechanism, the practical implementation of Sri Lanka's RTI regime faces several shortcomings even nearly after a decade. Hence, the objective of this research is to critically evaluate the practical application of the Black Letter Law related to the right to information in Sri Lanka. This literature-based qualitative research is a comparative study of jurisdictions. Right to information laws, conventions, legislation, case law, and scholarly publications were used to analyse and identify gaps and propose recommendations based on global best practices to create a robust implementation mechanism for RTI. The study reveals that language barriers, rejection of information on unreasonable grounds, lack of knowledge and awareness, exclusion of NGOs and private organizations from RTI coverage, inadequate media intervention, and misuse of legal provisions are key barriers for coherently executing the right to information in Sri Lanka. Adhering to the principle of maximum disclosure, establishing strong oversight mechanisms, implementing effective records management, fostering supportive political and civil society cultures, and providing training for information officers are recommendations for building a robust RTI mechanism in Sri Lanka. Sri Lanka can also gain insights from India to follow innovative approaches for public awareness at grassroots levels. Thus, it can be concluded that despite a strong legal framework, overcoming implementation barriers requires coordinated efforts and close monitoring.

Implementation of Public Sector Accounting in a Government Agency

Government Agencies are all government institutions with the function of carrying out tasks or functions of government administration in the operational environment, from those at the center to those in the regions, including commissions, agencies and councils that receive funding from the APBN or APBD. The demand for public transparency requires a system to create maximum good performance and accountability to make a government accessible from fraudulent acts detrimental to the state. Public sector accounting is an accounting system used by government institutions or public service institutions as a method or tool for accountability to the general public. This research aims to discover and understand the importance of implementing Public Sector Accounting in a government agency. This research uses a qualitative descriptive method. This research indicates that every government agency must implement public sector accounting because it can simplify and improve the quality of financial reporting.

Good Lawmaking, Democracy, and Accountability

ABSTRACT In the present paper, we analyze good lawmaking under the general aspect of democracy and accountability. We present briefly the procedure of lawmaking and accountability under the direct democracy of ancient Athens during the Classical times (508–323 BC), giving one characteristic example, followed with a comparison with modern lawmaking under representative democracy. We argue that accountability in present-day democracies has three drawbacks, that are related to (i) the principal-agent problem, (ii) the fact that accountability is only periodic since elections are held every four years (iii) the information asymmetry between government and citizens, which makes difficult for citizens to understand the issues (regarding lawmaking) in depth or hold a government accountable for its actions and decisions on various matters. We explain how the ancient Athenian democrats dealt effectively with these institutional inconsistencies. We finally conclude by offering some proposals for improving the quality of democracy nowadays, inspired by the functioning of the Athenian-related institutions.

Implementation of Accountability and Reporting Based on Islamic Sharia in Efforts to Prevent Regional Government Financial Fraud

The main objective of this study is to prevent fraud in the local government sector on the island of Java by increasing government accountability using the cultivation of the values of the teachings of the kindness of Javanese ancestors, including; Indra Brata (Sky), Yama Brata (Star), Surya Brata (Sun), Candra Brata (Moon), Bayu Brata (Wind), Kuwera Brata (Earth), Baruna Brata (Ocean), Agni Brata (Fire) in each regional apparatus. The concept of this research used attribution theory, which provides an explanation of the reasons why someone does something or chooses to act in a certain way, so that good accountability based asthabrata greatly supports fraud prevention in the local government sector.This research collects data using the literature study method from sources with the theme of fraud and corruption, such as journals and a financial audit agency report on the island of Java between 2020 and 2024. The results of this study indicate that as a whole the implementation of asthabrata values is not optimal in increasing accountability in order to prevent financial fraud on the island of Java. As an implication, Javanese philosophy of "Asthabrata" can be used as a tool in improving financial reporting accountability in order to kill the growth of fraud in the local government financial sector. This research is one of the first to examine in depth related to asthabrata-based accountability in preventing fraud in local government on the island of Java.

Realization of Good Governance Through Medan One Data Program as a Form of Regional Autonomous Implementation of Medan City Government

<em>The concept of good governance can be realized if the three main actors, namely the government, private sector and civil society, synergi ze with each other. The one data program is closely related to the concept of good governance. This concept is better interpreted as a solution to realize effective and efficient government performance in the city of Medan. The Medan One Data Program has several main objectives and benefits in improving good governance in Medan City. Here are some of them: Increasing Transparency, Efficiency of Decision Making, Reducing Redundancy and Reducing Costs, Improving Public Services, Performance Monitoring and Evaluation, Community Empowerment. The initiative is a Presidential mandate as specified in Presidential Regulation No. 39 of 2019. The research method used in this research is a qualitative descriptive method that describes conditions and phenomena found in the field. Thus, the research results show that the one data program can increase the effectiveness of Medan City government implementation. The Medan One Data Program not only helps improve the efficiency and effectiveness of government administration, but also strengthens the principles of good governance, transparency, community participation and accountability in the administration of Medan City government.</em>

IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KARYAWAN DI PT BPRS TULEN AMANAH

This study aims to find out how good corporate governance is implemented at PT BPRS Tulen Amanah, Masabagik District, and how good corporate governance plays a role in employee performance. The type of research used is descriptive qualitative research, with data collection techniques used, namely observation, documentation, and interviews. The data obtained is then analyzed using an inductive method that starts with a mindset then draws conclusions from specific data and then collects it to a more general level. The results of this study indicate that the implementation of the principles of good corporate governance, namely transparency, accountability, responsibility, fairness and independence have been implemented and juxtaposed with sharia principles. The implementation of good corporate governance has a composite title. "good" with a rating of 2 which includes the operational performance of PT. BPRS Tulen Amanah which implements GCG as a whole and in accordance with existing regulations. and the role of implementing good corporate governance on employee performance has been realized and felt in terms of several criteria, namely the quantity of work, quality of work, knowledge, creativity, cooperation, dependability, and initiative by employees and stakeholders at PT BPRS Tulen Amanah. Keywords: Good Corporate Governance , Employee Performance

Competencies of Youth Council on Strategic Planning and Management for Rebuilding Youth Productive Community Services

The study focuses on assessing the competencies of the youth council on planning, implementation, monitoring, and evaluation of youth projects. The objectives of the study were to identify the demographic profile, assess the youth council on strategic management with regards to planning, implementation, monitoring, and evaluation, and determine the significant relationship between the profile and the youth council on strategic management. The total population was 95 youths, including 38 females and 57 males, who voluntarily participated in the study with the aid of the descriptive method. The study reveals the common problem of youth was the instrument needed for monitoring and evaluation, and how to sustain youth projects. The LGU and DILG, with the assistance of HEI, must have a memorandum of agreement or understanding to enhance the development plan of the Sangguniang Kabataan on strategic planning and management through the implementation of an extension project on good governance and accountability towards the youth productive community.

PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA BEKASI DAN DKI JAKARTA)


 
 
 
 Audit quality is a combination of a systematic audit process in accordance with generally accepted standards, with high-quality professional judgment used by competent and independent auditors to produce high-quality audits. High audit quality means that the auditor has carried out the audit with good due professional care and accountability, guided by full auditor ethics. On the other hand, low audit quality means that the level of due professional care and accountability of the auditor is low and they have not fully implemented ethics. This research aims to measure the influence of due professional care and accountability on audit quality with auditor ethics as a moderating variable. The approach used is quantitative. The data collection technique uses a survey method through a questionnaire instrument distributed to 100 auditors who work at 5 Public Accounting Firms in the Bekasi City area and 5 Public Accounting Firms in the DKI Jakarta area. Sampling was carried out using the purposive sampling method. Distribution of questionnaires starts from November 2023 to December 2023. Measuring tools to test research hypotheses use partial tests (t tests) and Moderated Regression Analysis (MRA) with statistical test tools using the Statistical Package for Social Science version 26 (SPSS 26). The research results show that partially due professional care and accountability have a positive effect on audit quality. On the other hand, the research results show that auditor ethics is unable to moderate the influence of due professional care and accountability on audit quality.
 
 
 

Assessment of The Reliability of The Portuguese Republic Financial Report (2010 To 2019)

Objective: Accountability and transparency are essential values within the New Public Governance, in which reporting emerges as an instrument of accountability from public managers to stakeholders. In this context, the research aims to study the reliability of the Financial Reporting of the Portuguese State from 2010 to 2019. Method: The investigation method was the case study. It was analysed the limitations disclosed in the Opinions of the General State Account, issued by the Court of Auditors, (TdC), from 2010 to 2019. Data have been classified to carry out the descriptive analysis, allowing the interpretation of the information. Results: It can be concluded that the reliability of the Portuguese State's financial reporting is conditioned, namely by limitations of the scope and by the existence of material errors. Also, the lack of consolidated financial information and an accounting system that allows the integrated recording of State operations, as provided for in the legislation, affects the transparency and reliability of the General State Account. These constraints also limit the issuing of an opinion by the Court of Auditors under the International Standards on Auditing. Originality/Relevance: There is no known research on the reliability of the financial reporting of the Portuguese State, which is essential for the desired transparency. Theoretical/methodological contributions: The study contributes to the knowledge of the public sector transparency, meeting the stakeholders’ requirements for good governance practices and accountability.

Optimizing Village-Owned Enterprises Management to Enhance Community Welfare in Modong Village, Sidoarjo Regency

This study aims to determine the principles of managing village-owned enterprises to improve people's welfare in the Modong, Sidoarjo Regency village. This study used a qualitative approach with a descriptive research type. The authors used data collection techniques through interviews and observations to obtain the informant data needed in this study. Research shows that the management of BUMDes in Modong Village, Sidoarjo Regency, can be seen from three aspects: 1) Good cooperation between BUMDes managers and the village government can be seen in the form of village budgets allocated to business programs, although the amount is still limited. 2) Good accountability can be seen in administrative reports routinely carried out every year and in business forms such as savings and loans and the provision of iron tents or aisles. 3) Business continuity, in general, has been going well because most Modong Village residents are farmers. Therefore, BUMDes managers hope to get capital assistance in the agricultural sector, such as fertilizers, poisons and seeds, to make it easier for the community to access agrarian materials. The role of BUMDes in Modong Village in developing potential and empowering the community, in general, has been going well. However, there are still some things that need to be improved. The supporting factor is the government's commitment to overcoming poverty and empowering villages through BUMDes, which is reflected in the allocation of funds from village funds, district budgets, provincial budgets, and related ministries. However, the still limited village budget for developing larger businesses is the inhibiting factor.

Performance of The Agency’s Regional Revenue Management Fieldregional Finance of South Kalimantan Province

The management of original regional income in South Kalimantan Province is the responsibility of regional government officials, especially the Regional Finance Agency of South Kalimantan Province. All local original revenue management processes are of course influenced greatly by the performance of the South Kalimantan Provincial Regional Financial Agency so that a decrease or increase in a region's original regional income is more or less influenced by the performance of the South Kalimantan Provincial Regional Financial Agency .
 This research aims to study and examine the Performance of the Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province.
 The method used in this research is the descriptive method. The data obtained in this research are primary data and secondary data. The data collection techniques used are documentation and interviews. The analysis technique used is qualitative analysis.
 The Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province has good accountability, is able to fulfill financial obligations well, has good honesty, applies the principles of efficiency and effectiveness well, and control activities are carried out well too. So overall it can be concluded that the performance of the Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province all leads to good performance.

Implementasi Good Local Governance di Kota Pangkalpinang pada Kepemimpinan Walikota Maulan Aklil

Good local governance is a form of government management at the local level that adheres to several principles, one of which is the principle of openness. Good regional governance is also the most prominent issue in the management of public administration today, especially regarding the shift in the role of bureaucrats from being people who want to be served to becoming an instrument of the state that must serve the people who already pay them through taxes. One of the principles of good local governance is the principle of accountability or responsibility, which means that the government as the manager of public administration is obliged to be responsible for their work towards the community, which must be carried out like consumers. Departing from the phenomenon that has occurred to date in Pangkal Pinang City, where during Maulan Aklil's leadership as Mayor he produced many achievements, including in the field of governance. One of the awards consistently received is that the Pangkal Pinang city government received the title of Unqualified Opinion (WTP) from the Financial Audit Agency. This means that Pangkal Pinang City has good financial performance accountability. The award indicates that the Pangkal Pinang City Government has succeeded in implementing one of the principles of Good Local Governance in managing governance and public administration, this of course cannot be separated from the leadership of Mayor Maulan Aklil in leading Pangkal Pinang City. This research aims to determine the implementation of Good Local Governance implemented by the Pangkal Pinang City Government, where Pangkal Pinang City consistently receives WTP awards. This makes this research important to carry out and it is hoped that it can later become a reference for other regions.

Membentuk Kepribadian Muslim Peserta Didik Melalui Pendidikan Berbasis Akhlak

This research aims to (1) determine the moral education program in forming the Muslim personality of students (2) determine the implementation of moral education in forming the Muslim personality of students (3) identify factors that support and limit the process of forming a Muslim personality. This research uses a qualitative approach. Research data was collected through observation, interviews and document analysis. The research results show that: (1) Moral education programs are generally divided into two activities, namely intracurricular and extracurricular. (2) The implementation of moral education through moral education programs in activities inside and outside the school is carried out in the form of programs and activities which are divided into 4 types: programs, daily activities, weekly and monthly activities and annual activities. (3) Factors that support the implementation of moral education to shape students' Islamic character, namely motivation, physical facilities, facilities and the role of the school principal. In this case, to optimize the results of moral education programs in shaping the character of Muslim students, there must be good cooperation and accountability between institutions, school principals, and teachers, students, facilities and supporting facilities. The factor that hinders the implementation of moral education to shape students' personalities is the lack of student awareness.

Accountability for Management of Village Fund Allocations in Klari Village, Karawang Regency for 2020 – 2021

This study aims to examine the level of accountability in managing village fund allocations in Klari Village. Allocation of village funds is an important source of funding aimed at encouraging the development and welfare of the community at the village level. However, to achieve this goal, it is important for the village to have good accountability in managing these funds. This research uses a qualitative approach by conducting in- depth interviews with various related parties, such as the village head, village officials, community leaders, and villagers. The collected data were analyzed using a descriptive method to describe the current state of accountability. The results of the study show that accountability in managing village fund allocations in Klari Village still needs to be improved. Several factors affect the level of accountability, namely the lack of transparency in village financial reporting, the low level of community participation in making decisions regarding the allocation of funds, and the lack of outside supervision. In addition, there are administrative and technical obstacles that impede the efficient use of village funds. The use of information technology that has not been maximized is also one of the challenges in increasing accountability. Therefore, the recommendations from this study are the importance of increasing transparency, community participation, and external oversight in managing village fund allocations. In addition, a better understanding of related regulations and the use of information technology is needed to increase efficiency and effectiveness in managing village funds.

Boosting Service Delivery through Strengthened Local Government Assessments: Insights from Uganda's LGMSD Framework

In an era where efficient service delivery is paramount for the socio-economic development of regions, it is essential to explore effective mechanisms in improving local governance. This paper dissects the utilisation of the Local Government Management and Service Delivery (LGMSD) framework in Uganda as an innovative approach to enhancing service delivery at a local level. From 2014/15, the Ugandan government introduced the Intergovernmental Fiscal Transfer Reforms (IGFTR) to enhance the adequacy, equity, and efficiency of local government financing for improved service delivery. The paper investigates the application and impact of the LGMSD assessment as a critical component of the IGFTR, focusing on five primary areas: Crosscutting, Water and Environment, Education, Health, and Micro Scale Irrigation. The findings in this paper present how this assessment model has contributed to incentivising good administrative practice, resource management, accountability, and overall service delivery. The study demonstrates how the framework has been instrumental in identifying local government functional capacity gaps and needs for performance enhancement. A noteworthy highlight of the study is the exploration of the independent assessment and internal verification audit firms; role in evaluating the effectiveness of the LGMSD framework. The study concludes with an analysis of the lessons learned and proposed strategies to improve this approach, offering a comprehensive understanding of how to replicate and tailor the LGMSD model in similar contexts in Africa to enhance LG service delivery. This study contributes to the ongoing discourse on improving governance and service delivery through enhanced monitoring and evaluation systems and provides insights for policymakers, M&E professionals, academics, and practitioners in local government administration and service delivery

ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE

This study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality.

Literatur Review: Pengaruh Audit Kinerja terhadap Akuntabilitas Publik dengan Pengawasan Fungsional sebagai Moderator

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

Konsep Business Judgement Rule dalam Perspektif Maṣlaḥah Mursalah

This research aims to analyze the benefits of implementing the Business Judgment Rule concept when viewed from the perspective of maṣlaḥah murlah. The method used in this research is a qualitative research method with a normative juridical approach which makes the law the center of its study with the aim of providing legal arguments as a basis for whether the application of the Business Judgment Rule doctrine can be detrimental or not if viewed from the perspective of maṣlaḥah murlah which is then processed. into descriptive analysis. The results of this research show that the concept of the Business Judgment Rule doctrine is a concept that provides information to company directors regarding business decisions by considering various factors, namely the existence of good faith, prudence and accountability. Apart from that, the Business Judgment Rule doctrine has been widely used in several cases, especially in Indonesia. This means that the Business Judgment Rule doctrine, if seen from the maṣlaḥah murlah's point of view, does indeed bring benefits to the point of being a reference in a trial, even though in its implementation there is still a lack of socialization and education regarding the Business Judgment Rule doctrine within the scope of institutions or law enforcement officials.

Natural resource rents in developing countries: Is the positive influence on the fragilities real?

Natural resource rents continue to expend an extremely fruitful literature. In this article, we examine their consequences on the observed fragilities in developing countries (DC's). Thus, starting from the different dimensions of fragility (economic, social, political, security, environmental), we specify and estimate a linear model by using a cross-sectional data on the sample of 91 countries based on an average data over the period from 2010 to 2019. By using econometric technique based on the two-stage least squares (2SLS), our results show that resource rents increase global fragility in developing countries, as well as economic, political, social and security fragilities. Controlled by historical and fractionalization variables our results remain stable and robust. We suggest responsible, transparent and inclusive management of these resources. Governments, companies and international organizations must work together to promote good governance, transparency and accountability in the exploitation of natural resources in developing countries.