Government Accountability Research Articles

Effectiveness of Legal Protection for Whistleblowers in Corruption Cases in Indonesia

Combating corruption is a crucial priority for Indonesia, which strives to improve the quality of governance and institutional integrity. Whistleblowers play a vital role in uncovering corrupt practices, often serving as the initial source of information that reveals systemic and organized corruption. However, whistleblowers face significant risks, including intimidation and retaliatory actions. Effective legal protection is essential to shield them from these risks and encourage the public to report corruption. This study aims to review the effectiveness of legal protections for whistleblowers under Indonesian legislation and explore measures that can be enhanced to ensure their safety and well-being. Utilizing a literature review method, this research finds that although regulations exist to protect whistleblowers, their implementation remains inadequate. Obstacles such as lack of legal awareness, insufficient resources in law enforcement agencies, and a culture of fear of retaliation hinder optimal protection. Specific legal reforms, increased capacity of law enforcement agencies, and education and cultural changes that support whistleblowers are needed to improve the effectiveness of protection. Strengthening legal protections will better motivate whistleblowers to report corruption, supporting creating a more transparent and accountable government.

Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum

Accountability in collaborative public governance initiatives and in digital era governance is under‐researched, especially in the context of crisis and where issues are debated in a social forum. Accountability considerations are considered particularly important in collaborative governance arrangements, which are of growing relevance for delivering public services. This study, anchored in notions of digital accountability, analyzes debate in a social media forum about a collaborative governance initiative implemented during a crisis. The empirical case is the Austrian contact tracing app, a digital innovation considered key in managing the COVID‐19 pandemic. The study makes several contributions. First, it is one of the first to focus on the crucial role of debate in digital accountability in collaborative governance. Second, the study shows that the debate extends beyond the mere content of the innovation, highlighting the need to consider the ‘ecology’ of other (digital) tools, measures, and policies for crisis mitigation in parallel. Third, the study sheds light on the temporal dynamics of accountability in crisis response. The study contributes conceptually to an enhanced understanding of the expertise of actors in delivering and receiving digital public services. It also contributes to a management perspective of digital accountability, which is important given the potential implications for (non)acceptance of public sector innovations in crises and beyond. An enhanced understanding is possibly even more crucial for innovations requiring citizen co‐production in sensitive areas such as health.

Analisis Aplikasi Sakti Terhadap Efektifitas Penyusunan Laporan Keuangan dengan Mediasi Komitmen Pimpinan

The purpose of this research to examine the influence of understanding accrual-based government accounting standards, utilization of the SAKTI application and competence on the effectiveness of preparing financial reports with leadership commitment as a mediation variable in the work unit of the Ministry of Education, Culture, Research and Technology. The population to be studied are Computer Recording Officers, namely SAKTI Application Operators and Accounting/Verification Officers, namely Commitment Making Officers who are involved in preparing financial reports at the Budget User Authorization Accounting Unit (UAKPA) level at the Working Unit of the Ministry of Education, Culture, Research and Technology with totaling 75 respondents. The data used in this research was analyzed using the Partial Least Square (PLS) approach with the help of the smart PLS 3.0 analysis tool. Based on the measurement results, it shows that Understanding Accrual-Based Government Accounting Standards has an influence on the Effectiveness of Preparing Reports, Utilization of the SAKTI Application has an influence on the Effectiveness of Preparing Financial Reports, Competence has an influence on the Effectiveness of Preparing Financial Reports, Understanding Accrual-Based Government Accounting Standards have an influence on the Effectiveness of Preparing Financial Reports through the Commitment of Employee Work Leaders, Utilization of the SAKTI Application has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders, Competence has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders.

Budget Transparency and Accountability in Local Government

This study aims to evaluate the effect of budget transparency and accountability on local government performance, especially in public financial management. This study uses a literature review method by analyzing articles published in the last five years related to the topic of transparency and accountability in the public sector. The results of the study indicate that transparency and accountability play an important role in improving the effectiveness of budget management and the performance of local government employees. Performance-based budgeting has been shown to increase the efficiency of public resource utilization. However, there are challenges in budget absorption, especially at the end of the budget period.

Peranan Pengelolaan Keuangan sebagai Pertanggungjawaban dalam Pembelanjaan Dana Desa Sesuai Standar Akuntansi Pemerintah di Desa Bah Jambi III Kecamatan Tanah Jawa Kabupaten Simalungun

This study aims to identify and describe the Role of Financial Management as Accountability in Spending Village Funds According to Government Accounting Standards in Bah Jambi III Village, Tanah Jawa District, Simalungun Regency. Method The approach in this research is a qualitative approach with a descriptive research type. The data sources used are primary data obtained by interviews and direct observation and secondary data obtained from related documents. The research location is located in Bah Jambi III Village, Tanah Jawa District, Simalungun Regency. The results of this study indicate that: (1) The village financial management mechanism is regulated in Law Number 6 of 2014 concerning Villages which explains that there are 5 cycles of financial management mechanisms, namely. planning, implementation, administration, reporting, accountability. (2) While the obstacles faced by the village government are low human resource capacity, disbursement of village funds, government. (3) In Application of Government Accounting Standards No. 01 in village financial accountability. Reporting and financial accountability have not implemented Government Accounting Standards No. 01, because the Financial Report for accountability made by Bah Jambi III Village

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (STUDI PADA SKPD KOTA BANDUNG)

This research aims to determine the effect of the implementation of government accounting standards, internal control systems, and good governance of government financial reports in SKPD (Regional Work Units) of Bandung City. The research method used in this research is a quantitative method with a descriptive and verification approach, while the data collection technique is carried out by distributing questionnaires to respondents, especially the head of the finance sub-division and finance section staff at SKPD Bandung City, the sample collection technique uses non-probability sampling specifically purposive sampling technique. Based on the calculation results, the coefficient of determination shows that the implementation of government accounting standards, internal control systems, and good governance has a 49% explanation on the quality of government financial reports in SKPD of Bandung City, the remaining 51% is attributed to other variables not examined in this study.

Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting

This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.

The Influence of Transparency, Governance, and Financial Accountability in Managing Financial Reporting in the Public Sector

Transparency, good governance and effective financial accountability are key pillars in the management of financial statements in the public sector. Transparency allows stakeholders to access financial information clearly, which in turn increases accountability and public trust. Good governance refers to the application of the principles of accountability, participation and efficiency in financial management. Meanwhile, financial accountability is the basis for ensuring that every use of public resources is properly accounted for and according to the rules. This study aims to analyze the effect of transparency, governance and financial accountability in the public sector. In this study, researchers used a qualitative descriptive method, namely a literature review, whose literature review used secondary data, namely articles / journals of previous researchers accessed from google scholer. From the results of this study transparency, governance and financial accountability in the management of financial reporting in the public sector show that these three elements significantly improve the quality of financial reporting. transparency can facilitate access to information, governance can strengthen internal control and supervision and accountability can ensure accountability for budget use.

Political stability in authoritarian regimes: the case of Central Asia

ABSTRACT Existing research indicates that political stability is a prerequisite for good governance and economic development in Central Asia. All five countries in the region are authoritarian regimes but it is unclear which factors impact on political stability. Using data for the period 2002–2022, this paper examines the variables which make a significant contribution to political stability and finds that the rule of law, personalist rule, a free media, freedom of assembly, political polarization and gross domestic product (GDP) growth, respectively have a positive effect on political stability while government accountability, exclusions by social group and civil society participation have a negative effect. Some of the findings are at odds with other studies on autocratic regimes, illustrating the importance of geo-political context.

Future-Ready Governance: Technology as a Catalyst for Change in India

This paper explores the transformative role of technology in modern governance in India, highlighting its impact on transparency, efficiency, and citizen engagement. With the advent of digital tools and platforms, the Indian government has embarked on numerous initiatives aimed at enhancing public service delivery and strengthening democratic processes. This study examines key technological interventions, such as e-governance initiatives, data analytics, and mobile applications, and their implications for policy-making and public administration. Additionally, the paper discusses the challenges and opportunities presented by technology in the Indian governance landscape, offering recommendations for leveraging digital innovations to foster inclusive and accountable governance.

Penerapan sistem dan prosedur akuntansi untuk perjalanan dinas berdasarkan PMK Nomor 119 Tahun 2023 pada Perwakilan BPKP Provinsi Sulawesi Utara

Official travel is a trip outside the place of residence, either individually or together with others, to the domicile office of the civil servant or non-civil servant concerned (or PNS). It is carried out for the benefit of the state or region by order of an authorised official. This study will determine how the implementation of accounting systems and procedures for official travel at the BPKP Representative of North Sulawesi Province based on PMK Number 119 of 2023. This research employs qualitative research methods with a descriptive approach. The results demonstrate that the implementation of official travel accounting systems and procedures at the Representative of the North Sulawesi Province Financial and Development Supervisory Agency is in compliance with government accounting standards and in alignment with PMK Number 119 of 2023.

Government accounting supervision and risk of stock price crashes of listed companies: Evidence from the ministry of finance in China

The impact of accounting supervision by China's Ministry of Finance on the capital markets has grown significantly in recent years. Using data from China's Ministry of Finance random inspections from 1999 to 2022, this study examines the effects of government accounting supervision on corporate stock price crash risk. Employing a staggered difference-in-differences (DID) approach, the findings indicate that government accounting supervision significantly reduces the risk of corporate stock price crashes in supervised firms. Heterogeneity analysis reveals that the correlation between government accounting supervision and stock price crash risk is stronger when a company has a low marketization level, high equity concentration, low political affiliation, low audit quality, and low media attention. Findings contribute to the literature on determinants of crash risk and provide empirical support for the effectiveness of government accounting supervision in mitigating financial risks. This study offers valuable insights for policymakers while suggesting that strengthening accounting supervision can enhance market stability and investor protection when considering regional economic development and corporate ownership structures.

Level of social security expenditures and economic growth rate based on econometric regression modelling: New evidence from OECD countries

This research article examines the relationship between the level of social welfare expenditure and economic growth rates, based on unbalanced panel data from 38 OECD countries covering the period from 1985 to 2022. Four hypotheses are formulated regarding the impact of social expenditure on economic growth rates. Through multiple iterations of regression model building, employing various combinations of dependent and independent variables, and conducting tests for stationarity and causality, compelling empirical evidence was obtained on the negative influence of social welfare spending on economic growth rates. The study takes into account both government and non-governmental expenditures on social welfare, a novelty in this field. This approach allows for a detailed examination of the effects of different components on economic growth and provides a more comprehensive understanding of the relationships. The findings indicate that countries with high levels of social welfare spending experience a slowdown in economic growth rates. This is associated with increasing demands on social security systems, their growing inclusivity, and the escalating required levels of financing, which are increasingly covered by debt sources. The research highlights the need to strike a balance between social expenditures and economic growth rates and proposes a set of measures to ensure economic growth outpaces the indexing of social expenditures. The abstract underscores the relevance of the study in light of the widespread recognition of the necessity to combat inequality, poverty, and destitution, and calls on OECD countries’ governments to pay increased attention to social policy in order to achieve sustainable and balanced economic growth.

Village Asset Management Innovations Through Application-Based Systems

Background: Effective asset management in rural areas is vital for transparency and accountability in village governance. Specific Background: This study examines the management of village assets through the Village Asset Management System (SIPADES). Knowledge Gap: Despite its implementation, many villages struggle with systematic asset management, raising concerns about regulatory compliance and efficiency. Aims: The research aims to analyze current asset management practices using SIPADES and identify challenges faced by local administrators. Results: Findings reveal that while SIPADES offers a structured framework, issues with data collection and adherence to regulations hinder its effectiveness. Novelty: This study highlights the need for improved training for local operators in digital asset management. Implications: Enhancing administrators' capacity in SIPADES can lead to better asset management outcomes, promoting accountability in rural governance and aligning practices with national regulations, crucial for sustainable development. Highlights : Structured Framework: SIPADES provides a systematic approach to asset management in villages. Training Needs: Enhanced training for local administrators is essential for effective system utilization. Regulatory Alignment: Addressing compliance issues is crucial for promoting accountability and sustainable development. Keywords: asset management, rural governance, SIPADES, regulatory compliance, transparency

Pengaruh Pemahaman Standar Akuntansi Pemerintah dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan keuangan di Kantor Sekretariat Daerah Kota Palembang

The purpose of this study is to ascertain how the Palembang City Regional Secretariat Office's government financial reports are affected by the usage of accounting information systems (SIA) and a comprehension of government accounting standards (SAP). This kind of research combines quantitative techniques with the hypothetico-deductive process. In order to gather primary data for this study, questionnaires were sent to the Palembang City Regional Secretariat office's planning and budget department. In order to obtain a total of 40 respondents, the sample was determined using a purposive sampling technique with the criteria of employees working in the planning and finance section of the regional secretariat of the city of Palembang, specifically serving as Head of Division, Head of Planning, Reporting, Treasurer, and Finance Staff. The Statistical Package For The Social Science (SPSS) 22.0 for Windows is used by the data analysis tool. The findings of this study suggest that the quality of financial reports is significantly impacted by both the use of accounting information systems and knowledge of government accounting standards.

Can information transparency strengthen authoritarian accountability? An empirical study of open-government-information litigation in China (2008–2018)

China’s 2008 national regulation on open government information (OGI) triggered a new wave of administrative litigation against governments calling for their release of classified information. Many scholars have debated the effects of OGI regulation and litigation on government accountability. Thus, this study examines 19,076 first instance OGI cases from 2008 to 2018 and proposes a typology of accountbility to explore whether and how information transparency can strengthen authoritarian accountability in China. The data suggests that information transparency boosts the amount of litigation and increases the plaintiffs’ winning rates against the state, which seems to fit the conventional-wisdom However, the interpretation of such patterns needs to incorporate two contingent conditions. First, China’s OGO litigation centers around urbanization-related disputes, such as housing demolition and land acquisition. The data futher reveals that urbanization stimulates OGI litigation but decreases the plaintiffs’ winning rates, and information transparency also has no impacts or even negative association with their winning rates, suggesting that OGI litigation mainly serves as a channel to release public grievances (as pressure-releasing accountbility). Second, our data also shows that plaintiffs’ winning rates are much higher when citing procedural clauses than content clauses in the OGI Regulation, suggesting authoritarian accountability is more procedural than substantive. Our findings offer a nuanced discussion on authoritarian information governance and accountability.

The paradox of government-funded innovation in weakly institutionalized environments

Government intention to spur innovation can result in the proliferation of low-quality patents, which is especially pronounced in countries with a low level of government accountability. This study examines the paradoxical effects of government-funded innovation in weakly institutionalized environments. I offer a game-theoretic model, in which the government has a stake in technological development and invests in research and development, although this encourages the growth of low-quality patents. Using Russian patents data between 1998 and 2016, I illustrate this mechanism by demonstrating the causal impact of Russia's government policy, which resulted in a simultaneous increase in the number of patents and a decrease in the absolute number of high-quality patents in the patent pool. This study provides a theoretical background for evaluating the impact of political incentives for investing in the creation of new technologies in the technological development of countries.

Tax Morale, Governance Quality And Tax Compliance

This study aims to investigate the relationship between tax morale, governance quality, and tax compliance in Nigeria. The study used the library research approach, which involved examining books, academic journals, and conference papers. According to the evaluation, tax compliance in Nigeria remains below standard, resulting in low tax morale, which is influenced by people's perceptions of government services, a lack of justice, and trust. The study also discovers that tax morale has a significant impact on tax noncompliance, such as a decrease in foreign portfolio equity investment inflows for tax avoidance, self-employed tax payers, and perceptions of higher tax fines and difficulty evading taxes. The study also discovers a favourable link between government quality (excellent governance, views of government accountability and provisions) and tax compliance. Studies have shown a considerable association between tax morale, governance quality, and tax compliance. The study recommends that government put in place efficient and effective tax collection policies, through providing people with accessible ways of paying their taxes, simplifying the process and reduction of taxes imposed on lower income individuals.

Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

This research aims to determine the mechanism of Good Corporate Governance and Environmental Accounting disclosure on Company Financial Performance. Good Corporate Governance in the proxy mechanisms consists of board of commissioners, board of directors, audit committee and institutional ownership. Data was obtained from annual reports of manufacturing companies in the basic industrial and chemical sectors for 2019 - 2021. The total population was 79 companies, using purposive sampling techniques obtained as many 159 samples. Data were analyzed using panel data regression. The research results show that the board of commissioners, board of directors, audit committee and institutional ownership have no effect on the company's financial performance. And also environmental accounting disclosures have no effect on the company's financial performance.

Analisis Implementasi Akuntansi Sektor Publik dalam Sistem Keuangan di Desa Meranti Bunting

Public sector accounting is closely related to the application and treatment of accounting in the public domain. The public sector itself is broader and more complex than the private sector. The use of APBD or village funds is currently required to have efficient financial accountability. Government accounting plays an important role in public sector financial management which is useful in supporting the realization of efficiency and effectiveness in financial management. This research was conducted to analyze accountability reporting procedures in Meranti Bunting Village. The type of research carried out is quantitative descriptive research using secondary data. This research studies accounting policies, budgeting processes, and the size of village government financial transactions, which are smaller than regional governments. In this research, it was found that the policies implemented by the Meranti Bunting Village government had complied with and were implemented in accordance with applicable regulations, and were then considered accountable in presenting their accountability reports. And the existence of a village-based accounting information system (SISKEUDES) helps, village officials are becoming more serious in preparing financial accounting reports for village funds