Government Projects Research Articles

NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.

Analysis Study of Change Contract Order (CCO) Management on Construction Project Implementation Performance in Central Lombok Regency

In construction projects, both in the public and private sectors, the occurrence of risks, such as Contract Change Orders (CCOs), is common, posing challenges to project implementation. CCOs, reflecting uncertainties in project execution, can manifest at any stage of the project, from inception to completion. Within the construction projects undertaken by the Central Lombok PUPR Office, serving as the project owner, organizer, or government project stakeholder, CCOs frequently occur, indicating a significant area of concern. This study aims to identify the primary causal factors and influences of CCOs through the utilization of questionnaire surveys, bolstered by statistical analysis employing SPSS for Windows. Our findings reveal that the predominant causal factor contributing to CCOs is the 'increasing volume according to field needs,' representing 6.61% of the total factors identified. Furthermore, the influence of CCOs on project performance is notably impacted by 'increasing daily production,' accounting for 17.4% of the total influence observed. This research not only sheds light on the specific factors driving CCOs but also underscores their implications for the successful execution of construction projects in Central Lombok Regency. By understanding these dynamics, stakeholders can implement proactive measures to mitigate risks, enhance project management practices, and ultimately improve project outcomes.

Governance Framework Trajectory for Major Public Projects: The Case of Canada

The aim of this article is to understand the dynamic evolution of a governance framework for major public projects. Drawing on Ralf Müller’s contributions in the field of project studies regarding governance, combined with a theoretical anchoring in neo-institutionalism, we seek to shed light on the evolutive aspects of a governance framework, also framed as a public policy. Based on the case of Canada, relying on secondary sources and ethnographic sensitivity, we trace the trajectory of the policy (the governance framework) and highlight the main evolutions and turning points. Five iterations are documented, resulting in increasing complexity over time and institutional layering. The theoretical contribution is to uncover the dynamic and evolving nature of governance frameworks, whereas the practical benefit is to enable decision makers to understand the implications of layering and find the right balance between novelty and overlap for optimal project governance.

The aesthetics and imaginaries of Uyghur heritage, Chinese Tourism, and the Xinjiang dance craze

ABSTRACT In parks and town squares across China in 2023, amateur dance enthusiasts engaged in a nationwide ‘Xinjiang dance’ craze, a phenomenon reflected and amplified on social media. For outside observers this might seem a bizarre development following the Chinese media discourses of terrorism, and the intense securitisation of the Xinjiang Uyghur Autonomous Region which so recently preceded it, but it aligned neatly with new initiatives across Chinese government, media and heritage to promote the region’s burgeoning tourism industry, to fundamentally shift perceptions of the region in the national imagination, and to counter revelations of mass incarceration and cultural erasure in international media. This article highlights the ways that Uyghur heritage, music and dance have been harnessed in government projects to remodel the region’s history and situate its peoples more firmly within the sphere of the Chinese nation, thinking through the ways in which the aesthetic formations and imaginaries of Uyghur heritage articulate the links between tourism and territory, colonialism and desire.

FRAUD HEXAGON THEORY AND FRAUDULENT FINANCIAL STATEMENTS IN BASIC INDUSTRIAL AND CHEMICAL SECTOR COMPANIES LISTED ON THE IDX

Financial statement fraud (FSF) is the act of reporting inaccurate or distorted financial information to manipulate company performance or gain illegitimate personal gain. This research examines the influence of elements in the Hexagon Fraud on financial statement fraud. The analytical method used in this research is multiple linear analysis using purposive sampling technique to select the research sample. The sample for this research was 19 companies in the basic industrial and chemical sectors listed on the IDX from 2021 to 2022 with a 2-year observation period, totaling 38 sample companies. The results obtained are as follows: (X1) Financial stability as an element of Stimulus measurement in the fraud hexagon theory, (X2) frequent number of CEO Picture as an element of Ego measurement in the fraud hexagon theory, (X3) Change in auditor as an element of Rationalization measurement in the hexagon fraud theory, (X4) nature of industry as an element of Opportunity measurement in the hexagon fraud theory, (X5) change of directors as an element of Capability measurement in the fraud hexagon theory, and (X6) government projects as elements of Collusion measurement in the hexagon fraud theory. Simultaneously, they influence fraud in financial statements, while Stimulus, Ego, Rationalization, and Opportunity have no influence on financial statements. Capability and Collusion influence financial statement fraud

Cakes and ale: the role of culture in the new municipalism

ABSTRACT The rise of ‘new municipalism’ – imaginative and renascent projects of local organization and government – has been occasioned by resourceful efforts on the part of local states and civil societies, responding to the intensified pressures of austerity, the global pandemic and a crisis of public value. Yet, despite the expansion internationally of an array of municipal initiatives, there appears (as yet) no significant role for culture and the cultural industries, and certainly this is the case in the UK. This review article suggests some possible reasons why UK municipalism might lack something of a cultural contribution or presence, before outlining the potential benefits that could be gained through development of both a “pragmatic” and “managed” – as well as more “radical” – integration of arts and culture into new municipal projects.

A Multimethodological Approach to Assist the Design of Systemic Governance in Agroextractivist Settlement Projects in the Brazilian Amazon Landscape.

Coping with complex landscape situations in the Anthropocene increasingly demands innovative governance practices that can be facilitated by investment in new epistemological and methodological approaches and capacities. This paper explores the use of a multimethodological research approach organized as a systemic co-inquiry to assist in the design of systemic governance for Agroextractivist Settlement Projects (PAEs) in the municipality of Abaetetuba, Pará, in the Brazilian Amazon. In the PAEs, the systemic co-inquiry was conducted alongside interested and influential stakeholders through the combined use of the Soft Systems Methodology and Strategic Options Development and Analysis problem structuring methods. The use of these methods and their tools allowed stakeholders to articulate major issues around the situation of concern, engaging in reflective practices about the opportunities of governing the PAEs systemically. By valuing stakeholder perspectives and participation in all phases of the research, the proposed multimethodology approach helped them express their views on the problem situation and allowed for their active engagement in the design of systemic governance of the PAEs. As a result of adopting a multimethodological approach, distinctive albeit coupled realms of governing are explored, a key issue when designing systemic governance practices of social-ecological systems such as the PAEs.

Lean Construction: A Sustainability Operation for Government Projects

The current state budget allocated for Indonesian government projects has exceeded 10% for infrastructure development. This large budget indicates a need for the construction industry to implement more professional management practices for better cost, time, quality, safety, and environmental impact. Lean construction is used to increase productivity and reduce waste in a project. Therefore, this study aimed to extend lean construction principles to the planning and execution phases of DB projects, where these two entities are integrated into the main contractor. Quantitative and qualitative study methods were used to analyze secondary data from six DB project sites and conduct focus group discussions (FGDs) with expert panels using the Delphi method for consensus. The results showed the factors and variables that influence the implementation of lean construction in government projects in Indonesia.

THE DEVELOPMENT OF HUMAN CAPITAL IN PRIORITY GEOSTRATEGIC TERRITORIES AS THE BASIS OF SOCIO-ECONOMIC SECURITY OF THE STATE

The events taking place in the country and the world in recent years urge us to reflect, rethink the deformed pyramid of values that has become entrenched in our country, and reorient it towards a post-industrial society, where human capital and innovative development are recognized as the main wealth of the country. The quality of human capital, expressed in education, health, professionalism, life satisfaction, freedom of creative approach to their development, high labor productivity, is the main driving force for the development of science, technology, innovation and socio-economic growth in general. Without high-quality human capital, all ambitious government projects are ephemeral: there will simply be no one to implement them. It is high-quality human capital that creates the prerequisites for preserving and strengthening the socio-economic security of regions and countries. In recent years, the Russian regions have maintained a high migration decline in the population, the leakage of highly qualified personnel is increasing, poverty and property segregation are increasing, the nutritional structure is deteriorating, morbidity and crime are increasing, and in general, the standard of living of the population is decreasing. This can become a prerequisite for the growth of tension and instability in society. The Far Eastern Federal District has been recognized as a priority strategic territory of Russia, and it has been assigned the appropriate tasks to achieve advanced socio-economic development. The latter is possible only with the provision of high-quality human capital. The author tried to describe the relationship between the quality of human capital and the level of socio-economic security, analyzed the main parameters of the standard of living of the population of the Far Eastern regions, identified the main problems and identified conceptual directions for their solution. The article is of an overview and analytical nature, and may be of interest to both theoretical researchers and practical managers dealing with issues of human capital development and regulation of socio-economic processes

Project Governance and Governance of Interorganizational Project Networks: Toward Understanding Their Relationships and Future Research Agenda

This article considers and reflects upon the mark that Ralf Müller made through his published research on project governance. From project governance to governance of interorganizational project networks, Müller, along with his coauthors, has made significant contributions to project governance literature. In light of these two decades of theoretical development, we compare and synthesize the key elements of project governance and network governance. We provide a model that integrates project governance and network governance and propose several main themes for future research, including investigation of network governors, network governance design, mechanisms and principles, and its impact on improved project performance.

Alternative Approaches to Innovation Project Portfolio Governance

The governance of projects is often treated operationally, as project portfolio management. Project portfolio governance is more strategic and continuous than project portfolio management, but its various approaches are weakly understood. This study explores project portfolio governance in innovative companies. The resulting framework characterizes governance approaches in terms of the authority given to portfolio actors and the rhythm of using governance practices. Differences among the delegated, regulated, and consultative governance approaches appear to stem from the industry clock speed, innovation portfolio type, and organizational context. This study differentiates project portfolio governance approaches as part of organizational project management governance.

The role of good project governance in PPP project for toll road infrastructure in Indonesia

The use of infrastructure as a catalyst for Indonesia’s economic growth faces significant challenges. One example is the construction projects, which have not reached the intended goal and have led to an increase in investment cost compared to the original plan. Additionally, the interaction between the government and companies involved in toll-road construction projects under the public-private partnerships (PPP) mechanism has yet to produce good quality project governance and expected project performance. This study aimed to find empirical data on the determination of project intellectual capital and project ownership structure through good project governance on toll-road project performance in Indonesia. This study adopted a quantitative approach that involved data collected through a survey conducted among toll-road projects from 2015 to 2019. The data was analyzed with Structural Equation Modeling Partial Least Square (SEM-PLS). The results showed that project intellectual capital and project ownership structure significantly affected good project governance. Good project governance Practices significantly affected project performance. Project intellectual capital and project ownership structure influenced project performance through the mediation of good project governance. Conversely, two hypotheses were not supported by the data, i.e., the effect of project intellectual capital and project ownership structure on project performance. The findings of this research contributed to the literature regarding the implementation of collaborative governance in PPPs toll road development projects in Indonesia by providing a framework and assessment tools, which could be valuable for researchers and policymakers in analyzing and evaluating the governance and performance of toll road construction PPP projects.

Forecasting Government Project Costs in Colombia: Combining Regression-Based and Text-Mining Approaches for Predictive Analysis

Forecasting Government Project Costs in Colombia: Combining Regression-Based and Text-Mining Approaches for Predictive Analysis

Participation in local economic development: Insights from Benoni, South Africa

Background: Community participation in democratic societies cannot be overstated, as it is a fundamental pillar that allows community members to have a voice in economic, social, and political discourse.Aim: This article investigated the significance of community participation in LED, identifying the barriers and drivers of community involvement to provide recommendations to enhance and promote greater community engagement in Benoni, South Africa.Methods: The study adopted a mixed methods research approach. It conducted (n = 280) surveys from residents and (n = 5) in-depth interviews with municipal officials regarding the role of community participation in LED.Results: The findings reveal five challenges to community participation: limited avenues for participation, a lack of confidence in leadership, lack of action on residents’ suggestions, limited understanding of the value and importance of participation, and lack of trust in local leadership. However, the study also established that community participation is crucial to LED and contributes to providing legitimacy to local government projects, ensuring leadership accountability and better trust in leadership, and to ascertain that residents affect changes they want to see in their communities.Conclusion: The study concludes that community participation is vital for successful LED in Benoni. Addressing the challenges identified can lead to more effective and sustainable development initiatives.Contribution: This research makes several contributions to the field of LED and community development. It emphasises enabling and encouraging community participation in shaping LED. The study’s insights into the barriers and drivers of community involvement provide a foundation for designing targeted interventions to enhance participation.

An Evolutionary Game Analysis of the Main Body Collaboration of Public-Private Cooperation Projects in Rural Environment

An evolutionary game model was established to study the evolutionary stability strategy of government and social capital in the public-private cooperation model of rural environmental governance and its influencing factors, and to explore the evolution process of cooperative behavior of the main body. The research shows that income distribution, risk distribution, supervision intensity and reward and punishment amount are important factors that affect the choice of cooperative strategy of the main body in the public-private cooperation project of rural environmental governance, and determine the evolution direction of the coordination of the main body behavior. Reducing the cooperative cost, appropriately increasing the risk bearing, and improving the supervision and reward and punishment intensity are conducive to the establishment of the collaborative behavior of the main body in the public-private cooperation model of rural environmental governance.

Understanding the nature of information interdependencies and developing control portfolios for modularized information systems development projects

For better governance, information systems development (ISD) projects are often decomposed ex ante, using client requirements, to create self-contained modules. Following such a modular approach allows independent and efficient structuring of ISD project work. However, given the integrated nature of ISD work, maintaining information flows across the different modules within ISD projects is essential. Through an in-depth examination of six ISD projects, we discover four types of requirements information interdependencies across ISD project modules. Next, we identify appropriate control portfolios for governing the different types of inter-modular requirements information interdependencies. Results indicate that different types of requirements information interdependencies necessitate governance through varying control portfolios. Our study contributes to the ISD literature by identifying the nuanced mechanisms through which requirements information interdependencies could be better governed by applying appropriate control portfolios. Our study also offers significant practical implications for ISD project governance.

Enhancing Community Participation at Local Development Projects in Bangladesh: Experience from Union Parishad Governance Project

Enhancing Community Participation at Local Development Projects in Bangladesh: Experience from Union Parishad Governance Project

Human Capital Formation in High-Tech: Features of Government Policy

Purpose: is to reveal the peculiarities of government policy aimed at building human capital in high-tech industries. Methods: this research is based on a systems approach; decomposition of human capital in order to identify systemic gaps in its formation; qualitative (traditional) analysis of government programs and projects; a comparative analysis of the directions of Russian government policy and some leading countries in the field of high technologies aimed at human capital development. Results: the essence and structure of the organization's human capital are considered based on the stages of its reproduction, as well as from the position of its expanded interpretation. Systemic gaps in the formation of human capital of high-tech organizations have been identified, including gaps in the formation of individual and corporate human capital, as well as in the institutional and infrastructural support for its reproduction. The features of Russian government policy aimed at the formation of human capital in the high-tech sector are shown, in comparison with the policies of a number of foreign countries. The role of government programs and projects (“Priority2030”, “Professionalitet” and “Advanced Engineering Schools”) in overcoming systemic gaps in the formation of human capital in high-tech organizations is outlined. Conclusions and Relevance: the performed analysis showed the presence of a wide range of government policy measures of a number of countries that occupy leading positions in the field of high technology, aimed at developing human capital in the high-tech sector. Among them are the development of fundamental science, interdisciplinary and mathematical knowledge, STEM competencies, as well as strengthening the interaction between the academic sector and the high-tech sector. The arsenal of tools of domestic government policy includes a focus on practice-oriented training, the development of digital competencies, advanced training of management personnel, as well as the development of interaction between the academic and high-tech sectors. The federal project “Advanced Engineering Schools” corresponds to the elimination of the largest number of system gaps. At the same time, the systemic gap at the stage of formation of general human capital, which manifests itself in the poor physical and mathematical training of schoolchildren, remains unresolved.

Performing Platform Governance: Facebook and the Stage Management of Data Relations

Controversies surrounding social media platforms have provided opportunities for institutional reflexivity amongst users and regulators on how to understand and govern platforms. Amidst contestation, platform companies have continued to enact projects that draw upon existing modes of privatized governance. We investigate how social media companies have attempted to achieve closure by continuing to set the terms around platform governance. We investigate two projects implemented by Facebook (Meta)—authenticity regulation and privacy controls—in response to the Russian Interference and Cambridge Analytica controversies surrounding the 2016 U.S. Presidential Election. Drawing on Goffman’s metaphor of stage management, we analyze the techniques deployed by Facebook to reinforce a division between what is visible and invisible to the user experience. These platform governance projects propose to act upon front-stage data relations: information that users can see from other users—whether that is content that users can see from “bad actors”, or information that other users can see about oneself. At the same time, these projects relegate back-stage data relations—information flows between users constituted by recommendation and targeted advertising systems—to invisibility and inaction. As such, Facebook renders the user experience actionable for governance, while foreclosing governance of back-stage data relations central to the economic value of the platform. As social media companies continue to perform platform governance projects following controversies, our paper invites reflection on the politics of these projects. By destabilizing the boundaries drawn by platform companies, we open space for continuous reflexivity on how platforms should be understood and governed.

Exploring the drivers of local government budget coordination: A random forest regression analysis

Budget coordination is a critical issue of local government coordinative governance. Existing literature emphasizes its importance but does not give in-depth empirical research. The random forest regression model was used to probe into the drivers of budget coordination for 2815 local government projects in China. Based on the purity of the split nodes of the decision tree, the three most important factors for achieving the goal of local government budget coordination are identified: discretion, decision-making level and fund scale. The partial dependence graphs visually illustrate the differentiated and nonlinear marginal effects of various explanatory variables on the response variable.