Government Statements Research Articles

Determinant factors on the disclosure level of local government’s financial statements in Indonesia

Financial reports are required from both the federal and municipal governments to demonstrate and improve governance and raise openness and accountability of government financial management. This study aims to determine how much mandatory disclosure in local government financial reports can be increased by adding variables such as the number of members in the legislative body, debt, and population, as well as a control variable – the age of the municipal authorities. The population of this study comprised all Local Government Financial Statements (LGFS) in Indonesia and the Supreme Audit Agency’s financial statement auditing requirements as of 2018. The paper adopted a purposive sample technique; 248 local governments in Indonesia were sampled. This study tested hypotheses using multiple regression analysis with the SPSS Version 25 application. The findings show that the number of members in the legislative body, debt, and total population do not affect the level of LGFS disclosure; however, the level of welfare does. This study should provide information that can help increase LGFS disclosure in a way that is valuable for local governments. Utilization of information technology in meeting social demands more efficiently and effectively is one of the strategies for local governments in carrying out financial statement disclosures.

The prediction of financial distress probability in East Java province governments

Beginning in the mid-1970s, financial distress in local governments became big news when New York City nearly collapsed due to the energy crisis and high inflation. When local governments experience financial distress, the responsibility to provide services to the community both now and in the future cannot be fulfilled. Local governments can only maintain services to the community if they are able to avoid financial distress. If the financial distress condition is maintained, there will be a stagnation in the level of community welfare which will have an impact on regional economic growth because it is not supported by adequate public services. Some local governments like Pennsylvania, have implemented a measure to indicate financial distress as stipulated in the 1987 Financially Distressed City Act (UU 47). However, the local government in Indonesia does not yet have an absolute measure for this financial distress condition. For this reason, financial distress in this study will use a relative measure indicated by the probability value measured using a defined approach. The results of the study provide an overview of how the relevant values in local government financial statements are able to predict financial distress in local governments. The findings show that the variables intergovernmental revenue (IGR), financial independence (FIND), employee expenditure (EMPEX), capital expenditure (CAPEX), and operating position (OPPOS) have a significant effect and can be used as an alternative predictor of financial distress with more comprehensive suitability with the financial characteristics of local government in East Java Province.

PENGARUH SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI, DAN TINGKAT PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR

This research was conducted with the aim of whether the internal control system, organizational committee and level of regional financial supervision have an influence on the quality of the financial statements of the Gianyar Regency local government. Of the 5,224 population who work in the OPD of Gianyar Regency, 128 samples were used in this study because they met the criteria set out in this study. From the results of the data that has been obtained after conducting research in the field, further testing is carried out with the help of the SPPS 21 test, namely the Multiple Linear Regression Test. After the test, the results showed that the Internal Control System and Organizational Commitment had an influence on the quality of regional government financial reports, while the Regional Financial Supervision Level had no effect on the Quality of the Gianyar Regency Government's Financial Reports.

The Impact of the COVID-19 Pandemic on the Budget Performance of the Kediri City Government

This study aims to analyze the impact of the Covid-19 pandemic on the performance of the Kediri City Government's budget (APBD), including: 1) analysis of regional revenue performance, 2) analysis of regional expenditure performance, with several elements of analysis for each type of performance analysis, and 3) performance analysis. Financing, so that the results of this analysis provide an overview related to the posture and performance of the budget and are expected to be a reference for the Kediri City Government in determining policies, especially the economic sector. Quantitative descriptive methods were used in this study to describe phenomena with data processing systems that were already available in the form of numbers that describe the Kediri City Government APBD. The analysis of research data used in this study was in the form of financial ratios sourced from the Kediri City Government Financial Statements for three years before the Covid-19 Pandemic (2017-2019) and at the moment the Covid-19 Pandemic (in 2020) occurred. The results of data analysis show that: (1) the performance of the revenue budget is categorized good, because the realization of income exceeds the set target. In 2020, although the realization of revenue could exceed the target, the percentage of revenue decreased compared to previous years, (2) as a impact of the Covid-19 Pandemic, the revenue of the City of Kediri in the 2020 fiscal year experienced a negative growth of -4.2%., (3) the budget performance of the Kediri City Government from 2017 to 2020 in the aspect of financial independence was categorized very low, (4) the realization of regional tax revenues and regional levies exceeds the targets set in APBD, and the performance of the Kediri City Government in the aspect of the effectiveness of local tax collection and regional levies were in the very effective category, (5) the performance of the Kediri City Government in collecting revenue in the form of regional taxes and regional levies was categorized efficient, (6) in the 2020 fiscal year, when the Covid-19 Pandemic occurs, the absorption of the Kediri City Government's budget was the lowest compared to previous years, (7) the 2020 budget year the growth of the Kediri City Government expenditure grew minus 8.00% (-8.00%) compared to the previous year, (8) the performance of the Kediri City Government in terms of spending efficiency for the last four years, from 2017 to 2020 has shown an efficient performance, (9) the Government of Kediri City allocates the budget in its APBD mostly for indirect expenditure (an average of 55%), which consists of personnel expenditure, grants, and social assistance, and the rest were allocated for direct expenditures (an average of 45%) which consists of goods and services expenditures, and capital expenditures, (10) SiLPA for the 2020 fiscal year has increased by 11% from the previous year's of SiLPA. Keywords: Covid-19 Pandemic, Budget Performance, Revenue, Expenditure, Financing.

Determinants of Financial Report Reliability: Internal Control System Perspective: An Empirical Study on Takalar District Government

The dimensions of the Government internal control system (GICS) in relation to the Reliability of government financial statements are investigated in this study (RGFS). This research employs 3,810 civil personnel who operate in 15 (fifteen) Service Agencies in regional work units of the local government of Takalar District, South Sulawesi Province. Employees in official offices are chosen because of the variety of jobs that they perform, as well as their duties and responsibilities, and because of this diversity of work, employees are expected to have sufficient knowledge and experience in optimizing the internal control system and report reliability of the finances government. The results of a unidirectional link between Risk Assessment, Control actions, Information & Communication, and Monitoring have a substantial effect on RGFS, according to the results of a t-statistical study utilizing regression. In the Takalar District Government, there is just one dimension in the Government internal control system (GICS) that cannot increase the Reliability of government financial statements (RGFS), namely the Control environment dimension (GICS1).

Content Analysis of Government Financial Statement

This study aims to analyze the condition of the central government's financial statements. Researchers used content analysis with three stages, namely open, axial and selective coding. The results showed that the Covid 19 pandemic had an impact on the financial condition of the central government both in terms of revenues and expenditures. Revenue from the tax and non-tax sectors experienced a significant decline in 2020. The type of revenue that experienced an increase only came from grants. From the output side, several types of expenditure have shifted to be allocated to spending for the prevention and prevention of the spread of the Covid 19 pandemic. Based on the balance sheet, it can be seen that the total assets and liabilities increased from 2016-2020, but equity decreased in 2020. Overall, the quality of the central government's financial reports has been good, it has been proven that since 2016 it has continued to receive unqualified opinions. The quality of the financial reports of ministries and institutions also continues to improve, as evidenced by the increase in the number of unqualified opinions. Further researchers can develop other research methods such as quantitative or collect additional data through interviews and focus group discussions. Keywords: Audit Opinion, Financial Statements, Content Analysis, Government DOI: 10.7176/RJFA/13-2-08 Publication date: January 31 st 2022

THE DYNAMICS OF DEMOCRATIZATION AND THE IMPLICATIONS ON THAILAND’S FOREIGN POLICY

As Thailand undergoes a long democratization process, significant barriers to the country’s consolidation of democracy include reserved domains and tutelary powers. While states are usually treated as homogenous units in understanding their behaviors in the international arena, the internal processes are important determinants of states’ actions. Therefore, the swings in the embeddedness of Thai reserved domains and tutelary powers can shape the domestic constraints that governmental actors face in foreign policy formulations. In this paper, the Thai democratization trajectory was investigated in a comparative study to trace the changes in the prevalence of reserved domains and tutelary powers in different periods. Then, through an exploration into Thailand’s foreign policy decisions that the country enacted towards the major powers and the neighboring countries in the Cold War and the post-Cold War periods, these foreign policy actions were scrutinized in connection to the dynamic of the decision-making apparatus of the time. The information was compiled through official papers, government statements, newspapers, and scholarly literature. The paper demonstrates that when tutelary powers and reserved domains are highly embedded in the policy-making structure, and conflicting standpoints on a foreign policy decision are presented, the outcomes of the policy-making process will lean towards the camp advocated by the non-democratic actors.

Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia

Abstract: Purpose: This descriptive study aims to explain technological determinants related to the disclosure of local government financial statements proxied in the variables of Telecommunications Network (X1), Internet Access (X2), Technology Development (X3), e-Government (X4), Website Accessibility (X5), Press Visibility (X6), and E-Procurement (X7) Method: A quantitative approach at the descriptive level is used in this study. The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data. Data analysis using SPSS software. Results: The average level of telecommunications networks, quality of internet access, technology development, e-government, ease of website accessibility, and the frequency of procuring goods and services online for Indonesian local governments are in moderate numbers. Limitations: This study is only up to the level of describing the sample and using a limited number of ICT determinants. Some of the technological factor data used in this study are not detailed based on the district government, due to limited information obtained through the Ministry of Communication and Information and the Central Statistics Agency (BPS). Contribution: These findings contribute to central and regional governments as regulators and decision makers in formulating policies to consider technological factors related to financial report disclosure in order to realize transparency and public accountability in a time-effective and cost-efficient manner. Keywords: 1. Technology 2. Information and Communication Technology 3. Local Government 4. ICT 5. LKPD 6. Internet

The effectiveness of local government financial statement audit by public accounting firm

This study analyses the audit quality of a public accounting firm (PAF) and the Audit Board of the Republic of Indonesia (SAI). Data were obtained from two groups of samples consisting of government institutions audited by PAF and SAI in 2014 and 2015, with the regression test used to determine the hypothesis. The results show that the audit performed by the SAI has a better quality compared to audits conducted by the PAF. The SAI obtain more findings in terms of the number of the internal control system weaknesses and the non-compliance findings. Furthermore, the results also show no significant differences in the audit time required by PAF and SAI. This result aids the SAI to evaluate the use of PAF's in implementing actions to minimise the weaknesses of the audit program by PAF's.

Pengaruh Kepatuhan Perundang-undangan dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD)

This research aims to empirically test the Influence of Statutory Compliance and Internal Control Systems on the Quality of Local Government Financial Statements (LKPD). The importance of the selection of this topic is that considering the BPK opinion on the Financial Report of the Aru Islands Regency Regional Government is still desclaimer so that this study will provide an overview of several things that affect the Quality of Financial Statements of the Aru Islands Regency Regional Government. The population in the study was all employees in the Regional Device Organization in Aru Islands Regency. The sample in this study was an employee who worked in the finance department of OPD in Aru Islands Regency. Sampling techniques use purposive sampling techniques. The research method used is quantitative research methods. The results of this study show that The Compliance of Legislation and Internal Control System has a significant positive effect on the Quality of Local Government Financial Statements (LKPD).

The grand return of the troops

The aim of this paper is to fill the geographical gap in the literature about the militarization of COVID-19 through a comparative exploration of how the pandemic was handled in militarized ways in Hungary, Poland, and Slovakia. Drawing from official government and military statements, media articles, and expert interviews with defense intellectuals, we examine two interconnected areas – that of discourse and that of military domestic assistance. By viewing the developments through the lens of militarization and military-society relations scholarship, we argue that rather than serving as a ‘portal’ for civilian resilience, the pandemic constituted an unprecedented ‘return of the troops’ to Visegrad states and societies in terms of its size, scope, and duration, thus strengthening the pressure for re-militarization in the region that has been recorded in the last decade. The paper presents a number of analytical findings: first, it identifies the emerging gap between right-wing populist rhetoric that relied on warspeak and the human-centered communication of the armed forces; second, it reveals that military domestic assistance functioned as a military ‘band aid’ on systemic vulnerabilities, as well as incidentally converged with illiberal patterns of governance; third, it shows how the pandemic aided re-militarizing pressures, resulting in a significant boost to the defense sector, a positive public opinion about the armed forces, and military-society relations.

PENGARUH KARAKTERISTIK, KOMPLEKSITAS DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI GORONTALO

The research was conducted at the Financial Audit Agency of the Republic of Indonesia, Representative of the Province of Gorontalo. The purpose of this study is to find out how the Influence of Characteristics, Complexity and Audit Findings on the Level of Disclosure of Local Government Financial Statements in Gorontalo Province. This study uses multiple linear regression where the dependent variable is the level of disclosure of local government financial statements and the independent variables are the size of the local government, regional independence, transfer income, number of regional apparatus organizations, legislative size and audit findings. From the results of research conducted partially the size of the local government has a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, regional independence has a significant effect on the level of Disclosure of local government financial statements in Gorontalo Province in 2018-2020, transfer income has no effect significantly to the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, the number of regional apparatus organizations did not significantly affect the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, the size of the legislature had a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020 and audit findings have a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020

Differentiated integration in Portugal: saliency and government positions

This article analyses the salience of and governmental positions on differentiated integration (DI) in Portugal in the 2004-2020 period. Employing quantitative and qualitative analyses, it first examines the salience and position of the successive Portuguese governments towards DI using documents such as government programmes, Prime-Ministerial speeches, parliamentary debates, and statements by the Prime Minister in European Council meetings. The results from the salience analysis demonstrate a low saliency of DI. Salience was enhanced by an increasing intersection between domestic and European politics during the euro crisis period, politicising the debate especially around DI instances of an economic nature. The position of Portuguese governments regarding DI during the period analysed was overwhelmingly negative. A wide consensus stood out among Portuguese political parties that DI models clearly go against both the European – by risking a disaggregation of the EU – and the national interest – by possibly pushing Portugal into an even more peripheral position.

Herein Lies the Rub with Comparative Law Research – From an American Perspective

The legal community in the United States has good reasons to be interested in the laws of other nations, but there are real barriers to finding and understanding comparative law. This article describes important differences in how law is envisioned in the United States: the pre-eminence of the adopted Constitution as the ultimate statement of rights and government powers, the interpretive role of judges in a unique federalist system, and the importance of case law in learning and talking about the law. This article also describes overarching obstacles that interfere with finding and reading comparative law: the influence of language and culture on formulating and carrying out research enquiries, and the increasingly bewildering array of interferences in accessing law authority and scholarship even when its existence is known.

Assessing Australia’s Progress Towards a National Broadband Strategy at December 2021

This paper is based on a report by the TelSoc Broadband Futures Group in which Australia’s progress during 2021 towards a National Broadband Strategy is assessed against the criteria set out in Towards a National Broadband Strategy for Australia: 2020-2030, a report prepared by TelSoc in November 2020. The Journal publishes this assessment of progress as a Special Interest Paper. The Assessment shows that there has been some, albeit limited, progress towards a National Broadband Strategy, including in various Australian Government statements about the development of the digital economy and its expectations of NBN Co in the provision of fixed broadband access services nationally.

ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

DETERMINASI KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KABUPATEN KARANGASEM

This study aims to analyze the effect of accounting understanding, the use of accounting information system technology, the effectiveness of the application of accrual-based government accounting standards on the quality of government financial reports in Karangasem Regency. As an illustration, the population is employees of Regional Apparatus Organizations (OPD) in Karangasem Regency, totaling 41 OPD consisting of regional secretariats, DPRD secretariats, regional inspectors, hospitals, 24 offices, 5 agencies, 8 sub-districts with a total sample of 95 people consisting of 41 Financial Administration Officers (PPK), 41 financial information system operators and 13 BPKAD staff. The data collection method used in this research is through the distribution of questionnaires/questionnaires. The data analysis technique in this research is quantitative statistical analysis using multiple linear regression model which is completed with SPSS. The results of hypothesis testing show that: 1). Accounting understanding has a positive and significant influence on the quality of the Karangasem Regency government's financial statements. This means that the better the employee's understanding of the accounting process, the quality of the resulting financial statements will increase. 2). The use of accounting information system technology has a positive and significant impact on the quality of the Karangasem Regency Government's financial reports. This means that the better the utilization and use of accounting information systems and information technology in the process of preparing financial statements, the better the quality of the financial reports produced. and 3). The effectiveness of the application of accrual-based government accounting standards has a positive and significant effect on the quality of the Karangasem Regency Government's financial reports. The application of good and consistent accounting standards will have an impact on improving the quality of financial reports and errors in the presentation of financial statements can be avoided

PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.

Analisis Determinan Tingkat Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia


 
 
 
 The aims this research is to examine and analyze the determinants of the level that affect the government. The sample in this study is the financial statements of local governments in Indonesia in 2017-2019. The sampling method used in this research is purposive sampling method, and the analysis model used is multiple regression analysis. The results of this show that regional wealth has an effect on the size of the provincial government's financial statements, while the number of OPD, local governments and the number of audit findings have no effect on the level of government financial statements. The average level of financial reporting in Indonesia in the 2017-2019 period was 58.35%, with the lowest level being North Kalimantan Province in the 2017 period at 43% and the highest government level being East Java Province in the 2017 period at 69%.
 
 
 

Analysis of The Occurrence of repeated BPK Audit Findings in The Financial Statements of a Government Institution

One tangible manifestation of the implementation of transparency and accountability of government institutions is through the preparation of relevant and reliable government financial reports. To ensure the quality of Government Financial Reports, the State Audit Board (BPK/Badan Pemeriksa Keuangan) audits related to state financial accountability are carried out in order to provide an opinion on the fairness of the information presented in the government's financial statements. Based on the results of BPK audits on government institution, there are still repeated findings, namely findings with the same problems and repeated from year to year. This study aims to determine the factors that cause repeated findings in BPK audit results and propose appropriate strategies to prevent the occurrence of repeated findings. The research technique used is qualitative, with data collection through literature study, data observation of BPK audit results and interviews. Interviews will be conducted with internal parties such as financial managers, asset managers, commitment makers, and internal auditors. In addition, interviews will also be conducted with external parties, namely the BPK auditors. The results showed that the causes of repeated findings were due to man, budget, organization, technology, regulatation factors and internal control factors.