Government Accountability Research Articles

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.

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.

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.

Investigating the adoption of smart local government services: the impact of service quality, trust, and social influence

Purpose This study aims to examine the factors that influence the adoption of public services through the latest smart apps designed to provide maximum services within urban local government. Design/methodology/approach The research is based on a thorough literature review, expert advice on public service delivery and four complementary theories. An empirical survey used a structured questionnaire to collect primary data from citizens in Indian local governments. The data was analysed using structural equation modelling (SEM) and SmartPLS version 4 to assess the measurement and structural models. Findings The study confirmed that service quality, trust, effort expectancy and social influence are key factors for adopting smart app services. Trust and intention are mediators, while performance expectations do not impact the decision to use smart app services. Research limitations/implications The study includes a moderate sample size and a focus on a single developing country, which restricts its cross-cultural applicability. This research investigated the factors influencing individual adoption and use of local government services delivered through smart apps. Practical implications The study has significant implications for policymakers, researchers and implementers. It provides insights for developing strategies to increase the use of smart services, thereby enhancing local governance's efficiency, transparency and accountability. Originality/value This study enhances existing knowledge by adding service quality, trust and adoption to the model, which helps examine the factors affecting adoption. With limited research on local smart service app adoption, this study provides valuable insights.

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.

Factors Improving the Quality of Local Government Financial Reporting Performance: A Mini Review Approach

The goal of this research is to investigate the variables applying accounting standards, internal control, using information technology, and the caliber of human resources that impact the caliber of local government financial reporting. Using the literature review method, this research examines various journals, articles, and books related to the topic under study. The findings indicate that the execution of Government Accounting Standards (SAP) significantly improves the transparency and accountability of financial statements. A strong internal control system helps reduce errors and fraud, while the utilization of information technology, such as accounting information systems, contributes to increasing the effectiveness and precision of financial reporting. For the purpose of maximizing the application of internal controls and accounting standards, the caliber of qualified human resources became crucial. This study advocates for local governments to enhance SAP adoption, fortify internal controls, optimize information technology usage, and cultivate human resource capabilities to attain superior financial reporting quality.

Open government through public complaint management: Success stories from the Jakarta Provincial government

The relationship between open government and public complaints is closely related to transparency, accountability, and public participation in government. The following are some relationships between the two: Transparency in open government aims to increase transparency in providing public information, including information related to public complaints. It allows the public to access information related to public services and the complaints process. Public participation in open government encourages active public participation in the decision-making process. With an open and transparent public complaints mechanism, the public can participate by providing input, submitting complaints, or providing suggestions for improving public services. Accountability in open government emphasizes government accountability to the public. By integrating the public complaint system within the open government framework, the government can more easily be held accountable for handling and following up on complaints. In terms of service innovation and improvement, the government can identify possible problems in public services and take steps to improve the efficiency, quality, and responsiveness of these services by collecting data and information from public complaints. Thus, open government and public complaints support each other to create an environment that is more transparent, participatory, accountable, and responsive to public needs.

Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah

Purpose: This study examines the effects of the government's internal control system and the implementation of good public governance on government performance accountability. In addition, leadership style can affect the government's internal control system and implementation of good public governance. Methodology: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms media to all civil state apparatuses at the Ministry of Communication and Information. Fifty questionnaires were obtained for distribution was 50 respondents. Hypothesis testing was performed using a Structural Equation Model (SEM). Results: The government's internal control system and implementation of good public governance positively affect government performance accountability. The leadership style weakens the government's internal control system on government performance accountability. Leadership style does not affect the application of good public governance to government performance accountability. Limitations: The questionnaire items were compiled based on limited sources, causing some items to be declared invalid. The distribution of questionnaires via Google Forms was not believed to be valid for the answers given by respondents and could not be confirmed directly. Contribution: This research is expected to improve the government's accountability for its performance and serve as a reference for further research.

Government accounting supervision and ESG performance

ABSTRACT Using the quasi-natural experiment of the Ministry of Finance’s random inspections on the quality of accounting information, this paper empirically investigates the influence of accounting supervision on ESG performance. The paper finds that accounting supervision significantly enhances the ESG performance, with internal control serving as a pivotal intermediary. Furthermore, this effect is more pronounced for smaller firms and is particularly notable in regions with a high level of marketization.

The future of economic reporting: ecosystem services and biodiversity in government and corporate accounting

The future of economic reporting: ecosystem services and biodiversity in government and corporate accounting

Cultural Perspectives on Financial Accountability in a Balinese Traditional Village

Abstract This study aims to develop accountability practices that harmonize with the local spiritual culture in the Jimbaran traditional village. The current accountability practices are viewed not just as formal procedures but also as informal practices involving moral and ethical relationships with God. An ethnomethodological study integrated with Catur Marga culture as a critical perspective revealed the problem of delays in submitting accountability reports due to the shift in the cultural meaning of “ngayah” and the shift in the implementation of religious ceremonies from spiritual practices to more formal activities. These problems can be addressed by synergizing Catur Marga principles with accountability practices. First, involve community representatives, religious leaders, and traditional elders in the village's financial management, as in regular meetings to align the vision and mission to strengthen the “ngayah” motivation in governance and financial accountability. Second, the traditional village governments must consistently provide Dharmawacana and management accounting training to balance scientific knowledge with traditional spiritual–cultural knowledge. Last is the development of the Catur Marga-based Pararem, which regulates the technical aspects of financial management accountability and should be synchronized with the spirit of devotion to God to preserve the local spiritual culture in the Jimbaran traditional village.

The Effect of Institutional Quality on Renewable Energy: Evidence from Developing Countries

Renewable energy has changed the development paradigm by prioritizing environmental sustainability in every stage of the country development. Therefore, this research specifically provides an overview of how the institutional quality is used as a basis for policy in developing countries. The research results show that the institutional quality with indicators of government effectiveness, voice and accountability have a significant effect, while regulatory quality and rule of law do not have a significant effect on renewable energy. Then, tax revenue, foreign direct investment, domestic credit have a significant effect, but government expenditure does not have a significant effect on renewable energy. These results are proof that every country must have strong quality institutions with a clear and comprehensive policy scheme considering that energy transition targets are not carried out easily, so they require large amounts of financing, especially from the private sector. The government fiscal space tends to be narrow, which is an obstacle in developing countries in allocating costs for the energy transition, so it must be directed at financing strategies contained in appropriate policies.

Aceh Government Accountability: Implementation of Open Access Data Aceh to Realize Public Transparency a Review of Disclosure Theory

Aceh Government Accountability: Implementation of Open Access Data Aceh to Realize Public Transparency a Review of Disclosure Theory