Government Agencies In Indonesia Research Articles

SUPERIOR AUTHORITY AND FRAUDULENT IN PROCUREMENT OF GOODS/SERVICES: THE ROLE OF CODE OF ETHICS

An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the noncompliance of the goods and services procurement officials with the code of ethics for the implementation of goods and services procurement. Corruption cases in the goods and services procurement tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experimental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior authority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.

THE CONNECTIVITY OF WHISTLEBLOWING ONLINE SYSTEMBETWEENGOVERNMENT AGENCIES IN INDONESIA: A NEW ROUND OF PREVENTING AND ERADICATING CORRUPTION

This paper aims to explain the connectivity of whistleblowing online system between the Witness and Victim Protection Agency (LPSK), the Corruption Eradication Commission (KPK), and 17 ministries/institutions that hasbeen established since 2017. The challenges raised in the implementation of the whistleblowing online system are discussed in line with a case of the Ministry of Marine and Fisheries Affairs, a non-participant ministry in the connectivity of whistleblowing online system. The reason for selecting this case is to provide a different view of how a non-aligned institution within the network undertakes efforts in eradicating corruption through whistleblowing system. The discussion still leaves several obstacles to achieving an effective whistleblowing system. These constraints include insecurity of mutation in remote areas due to reporting alleged frauds and a response to a fraudulent thatconsider reasonable. This article is intended to encourage further discussion and research regarding the implementation of whistleblowing online systems in government agencies in Indonesia.

Problems Affecting Financial Reporting Empiric Quality Good Governance Investigation

One of the factors that triggered a lack of environmental financial reporting was caused by the application of records that were dishonest, not yet transparent and accountable effectively by various environmental government agencies in Indonesia. This study aims to determine how the application of the environmental accrual basis in accounting records in the government environment and its effect on good governance. This study uses a method of verifying causality to determine the influence between variables. The population in this study were 44 district and city governments in the provinces of Papua and West Papua. Whereas the Observation Unit is DPPKAD in 44 Provinces / Cities / Districts in the regions of Papua and West Papua. The sampling technique uses a census so that all members of the population become the study sample. The results of this study show empirical evidence that the application of the accrual basis of environmental financial reporting affects good governance resulting from financial reporting of 44 district and city governments in the provinces of Papua and West Papua.Keywords: Financial Reporting, Good Governance, environmental financial reportingJEL Classification: G2DOI: https://doi.org/10.32479/ijefi.8468

Model Inovasi Kolaboratif dalam Implementasi Program Open Data: Tantangan dan Manfaatnya bagi Publik

<p><em>Open Data</em><em> (OD) </em><em>is data that is publicly available and free for anyone to use, reuse and redistribute.</em><em> </em><em>The Bandung</em><em> City</em><em> Government is the first </em><em>municipality</em><em> government in Indonesia to implement OD programs as a form of public service in the digital era. Although E-government practices have been applied to public services provided by various Central and Regional government agencies in Indonesia, in general there are still obstacles related to the extent to which the data can be accessed </em><em>and used-reused </em><em>by the public for various purposes. The study conducted in the Bandung </em><em>Municipality</em><em> Government was directed at efforts to find an effective OD innovation management model in the public sector by using qualitative methods with a case study strategy. Based on field findings, the OD program carried out at the Bandung Government is a collaboration of multiple actors and stakeholders (communities, private sector, NGOs) starting from the initiation stage up to its implementation. In this case, the Bandung City Government together with the various parties involved built an Open Data ecosystem that aims to produce credible data for decision making, and create a more transparent and accountable government.</em><em> </em><em>The implementation of this program has not been fully effective because the implementation has not been optimally integrated in Public Information Services (LIP). This has implications for the mechanism of unclear and non-smooth coordination and communication between fields and between Regional Government Work Units (SKPD) which are responsible for implementing OD and LIP. </em><em>The stuation</em><em> raises different views on the selection and display of data published (information dissemination). </em></p>

THE EFFECT OF QUALITY FINANCIAL REPORTING ON GOOD GOVERNANCE

One of the factors triggering a lack of financial reporting caused by dishonest application of records, it has not been effectively transparent and accountable by various government agencies in Indonesia. This study aims to find out how the application of the accrual basis in accounting records in the government and its effect on good governance. This study uses a method of verifying causality to determine the influence between variables. The population in this study were 44 regency and city governments in the provinces of Papua and West Papua. Whereas the Observation Unit is DPPKAD in 44 Provinces/Cities/Districts in the regions of Papua and West Papua. The sampling technique uses a census so that all members of the population become the study sample. The results of this study show empirical evidence that the application of the accrual basis of financial reporting affects good governance resulting from financial reporting of 44 district and city governments in the provinces of Papua and West Papua.

Model Technology to Performance Chain (TPC) in Implementing Accrual-Based Sistem Informasi Manajemen Daerah (SIMDA) Finance: Empirical Evidence from Local Government of Indonesia

This study examines TPC model in the context of utilization of accrual-based SIMDA Finance version 2.7 at Local Government of Indonesia. The success of SIMDA Finance development is not only determined by how the SIMDA Finance can process quality information, but also determined by its suitability to the work environment and its user duties. This study uses 2.056 of financial administrators of Local Government Department, consisting treasury admission, spending treasury, and operator. Online questionnaire distributed by snowball sampling with 24.5 percent of response rate and examined by Partial Least Square (PLS) technique. This study found that Job Characteristics and Techology Characteristics effect on Task-Techology Fit (TTF), Utilization, and Performance Impact. Theoretically, the study found that the TPC model was able to explain the context of public sector organizations, especially government agencies in Indonesia, outside of the organizational context when the TPC model was developed and developed earlier. Practically, the implications of research findings for stakeholders of SIMDA Keuangan are discussed further.

Content validity of critical success factors for e-Government implementation in Indonesia

The purpose of this research is to validate the Critical Success Factors (CSFs) of e-Government implementation in Indonesia. The e-Government initiative conducted only to obey the regulation but ignoring the quality. Defining CSFs will help government agencies to avoid failure of e-Government projects. A survey with the questionnaire was used to validate the item of CSF based on expert judgment through two round of Delphi. The result showed from 67 subjects in instrument tested; there are 11 invalid items deleted and remain only 56 items that had good content validity and internal reliability. Therefore, all 56 CSFs should be adopted by government agencies in Indonesia to support e-Government implementation.

Assessing an information system in a mandatory environment: a case of a government agency in Indonesia

Assessing an information system in a mandatory environment: a case of a government agency in Indonesia

Assessing an information system in a mandatory environment: a case of a government agency in Indonesia

This study aims to develop a conceptual model for assessing an information system in a mandatory environment. An empirical study is conducted to test the validity of the model. The analysis was using SmartPLS due to the abnormality of data distribution and relatively small sample size. The respondents were operators at a government agency who use the system for managing migrant workers' data. Even though all indicators for a good model are fulfilled, due to a relatively small sample size, the findings should be used with caution. In this study, social influence is not a good predictor for intention to use while perceived usefulness is. The effect size calculation showed that perceived usefulness has a substantial effect toward intention to use. System usage made a bigger impact on perceived benefits rather than on user satisfaction. The implications are, first, the authority in the agency must promote the usefulness of the system. Second, increasing user's intention to use the system will increase system usage that provides benefits for users.

Revisiting Understanding of The Whistleblowing Concept In The Context of Indonesia

The conduct of this study came in the backdrop of thinking of the need for opening a discussion for a more comprehensive and contextual concept of whistleblowing for Indonesia from the vantage point of existing theoretical perspectives, regulations and practices. There is a lot of misunderstanding and bias about the concept of whistleblowing in public and private organizations in Indonesia. This study is largely based on previous literature and observation of the implementation of whistleblowing system (WBS) in several institutions that the author considered credible enough to be best practices. The study used descriptive qualitative approach and used various reference sources that were drawn from library research. This research has produced several formulations. First, the synonym or equivalent phrase in the Indonesian language for the term whistleblower is Pengungkap dugaan kecurangan, (revealer of alleged fraud) and Pengungkap dugaan pelanggaraan (revealer of alleged violation) or Pengungkap dugaan perbuatan tidak benar (wrongdoing) (revealer of alleged wrongdoing). Secondly, the most appropriate equivalence to the phrase whistleblowing system (WBS) in the context of Indonesia is “Sistem Pengungkapan Dugaan Pelanggaran” (alleged violation disclosure system). Third, the object of the report or complaints of whistleblowing (wrongdoing) is classifying into seventeen types of behavior that are in turn categorized into seven groups. WBS development and implementation in a number of government and private sector institutions emphasize seven key points. Research findings fill a mainstream research gap on whistleblowing in Indonesia, which has for long been plagued by misunderstanding between WBS and complaints handling system that is evident in several institutions and government agencies in Indonesia. The expectation is that research results will make some contribution to government policy making in the realm of whistleblowing system by providing a definition that is in line with the initial conception of the concept of whistleblowing. That way, this research is expected to contribute to the development of a more effective policy and WBS that not only protects the whistleblower but also pays attention ethics, culture, and local context in Indonesia which are different from the countries where the concept of whistleblowing had its origins.

Faktor Penerimaan Media Sosial Instansi Pemerintah di Indonesia

The presence of social media has a huge impact on life today. Social media get a special place on internet usage in Indonesia. As much as 87.4% of internet usage in Indonesia is used by the community to access social media. Government agencies in Indonesia have slowly utilized social media as a means of communication with the community. The concern is that social media users in Indonesia are very large, but public participation on government social media accounts is still low. This study aims to find out the causes or factors that influence public participation on government social media accounts that have never been studied previously. The study is based on literature studies and empirical studies to find the factors that influence public participation on government social media accounts. This research proposed a research model with six variables that represent factors influencing public participation to participate with government social media. Furthermore, the relationship between variables will be validated using the Structural Equation Model (SEM) -PLS method. The object of this research is the community that has become a participant on the government's social media account.The results of this study state that five out of six variables have proven to influence community participation to participate with the social media of the government. Keywords: social media, government, participation

Decision Support System for Indonesian Government Fast E-Tendering Based on Vendor Classification

In the last few years in the world of auctions, electronic auctions become a hot topic for discussion, especially in Indonesia. In Indonesia, the auction has been using online electronic system since 2007 with all its advantages and disadvantages. This system is one of a fairly successful program in a good governance. Until now, there are 620 government agencies in Indonesia have been using this electronic procurement systems[19]. The Government can perform a budget efficiency nearly 5% of the total budget by using today's electronic procurement system. The current system is good enough, but there are still some deficiencies found. Some of solutions to cover the deficiency offered in this paper. Starting from the classification of goods or services according to the UNSPSC, applying business classification with ISIC Indonesia in 2009, recording the activity of vendors for consideration decision, and implementing a decision support system using AHP to facilitate the auction committee to determine the winner. All of above matters are intended to improve the effectiveness and efficiency of the current system.

The Use of KPI in Group Decision Support Model of ICT Projects Performance Evaluation

This paper proposes The Use of KPI in Group Decision Support System Model of ICT Projects Evaluation at Local Government Agency in Indonesia. This study is a part of the attempt to improve local government performance in Indonesia, especially for Local Government Agencies (SKPD) involved in Decision Support System (SPK), which should be optimized through Information Technology. Different from the prior research, in this paper we try to describe how to determine KPI in an ICT project at local government agency and the applicable evaluation model. Generally, this paper will discuss how to make an performance indicator, so that the output of an ICT project product can result the expected outcome, benefit, and impact. Furthermore, it will be explained in regard to the Group Decision Support System (GDSS) evaluation model by considering the applicable legislation aspect, which facilitates decision makers such as: Government Institution Executives, ICT Managers Unit, Business Process Owner Unit, and Society represented by Regional House of Representative, to give assessment or evaluation upon the implementation of ICT Projects at Local Government Agency. As the research support, survey and interview have been conducted to stakeholders in decision-making. The proposed model is expected to be able to give ideas and solutions in evaluating ICT Projects done at local government agencies in Indonesia.

PENGARUH KOMITMEN ORGANISASI DAN PERAN MANAJER PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH DI KOTA MANADO

Implementation of performance-based budgeting in government agencies in Indonesia, proclaimed through the enactment of Law No. 17 Year 2003 on State Finance and implemented in stages beginning in the budget 2005.Reformasi financial management resulted in a fundamental change in the financial management of the country / region. The research was conducted at the Regional Working Units Manado City Government. The study population was an employee who worked in Manado City Government on education. Samples were three and four echelons as the authorized users of government budget on education in the city of Manado. Officials in the city of Manado worked as secretary department / agency, department secretary, the head section, sub-section chief, the head of the field, sub-field head and section head who is considered able to describe the performance of each regional secretaries, departments and institutions as a whole technical area . This study aimed to determine the effect of organizational commitment and the role of manager of financial management on the performance of managerial work unit. Collecting data using primary data collection, namely the questionnaire by using purposive sampling technique. Samples were obtained from three-and four-echelon employees who work in regional work units Manado City Government who has served as secretary of the department / agency, the head section, sub-section chief, the head of the field, sub-field head and section head. Data analysis using SPSS software with five stages.First, descriptive statistics.The second phase, testing the quality of the data.The third phase, to test the assumptions of classical aberrations.The fourth stage, performing multiple regression analysis.And fifth stages, testing the hypothesis. The results showed that organizational commitment and significant positive effect on the performance of managerial work unit. While the role of manager of financial management has no effect and no significant effect on work unit performance.