Government Statements Research Articles

Demonstration of the politician’s national identity with the help of culture-bound elements

The article is devoted to the actualization of national identity of a political individual subject with the help of linguistic means (based on the government statements of the former German Chancellor A. Merkel). Given that the construction of national identity takes place in the language, it is proposed to consider culture-bound elements as the main marker of national identity. The purpose of the study is to reveal the relationship between the demonstration of ethnic identity in the speech of an individual political subject and the use of language means that reflect national specifics. General scientific (description, continuous sampling method) and linguistic (linguoculturological and discursive analysis) methods were used in the research. Statistical methods (Chi-square, Cramer’s coefficient) were used to obtain more accurate results and test the hypothesis about the presence or absence of a relationship between language markers and the demonstration of the politician’s national identity. The material of the study was the texts of 34 government statements of the former chancellor of Germany A. Merkel in the period between 2014 and 2021. The chronological framework is determined by extralinguistic factors (the beginning of the Ukrainian crisis and the end of the chancellor’s term), which must be taken into account when analyzing political discourse. This genre of political communication has not been subjected to thorough linguistic analysis, so this study has a certain novelty. The selected lexical units were classified according to the onomastic principle (toponyms, anthroponyms, polytonyms, official names, geortonyms, ethnonyms) and divided into two categories: units denoting German and other realities. A total of 1902 units and 5823 cases of use. The results obtained confirm the hypothesis and indicate the presence of a dependence, but indicate a weak degree of correlation. The proposed approach seems to be innovative, since it allows us to comprehensively consider the phenomenon of identity and can help to correctly interpret and demonstrate the intentions of a political individual subject in public speeches.

Apakah Determinan dari Pengungkapan Laporan Keuangan Kawasan Strategis Nasional Gerbangkertasusila Via Internet?

The purpose of this research is as an effort to inspect the relationship between Disclosure of Local Government Financial Statements Via the Internet which is a dependent variable with independent variables, namely Regional Expenditure, Regional Wealth and Regional Prosperity using quantitative research methods. This research used secondary data with a total sample of 36 financial reports from six national strategic areas for six periods. Based on the results of testing the relationship between these variables, it was found that regional wealth has an influence on the disclosure of regional financial statements, while regional expenditure and original income do not have a direct impact on the disclosure of regional financial statements. In this study, it was also found that the completeness and ease of accessing financial statements in the Gerbangkertosusilo area was still inadequate and maximal.
 Keywords: Disclosure of Financial Statements via the Internet, Regional Expenditure, Regional Wealth and Regional Prosperity, Gerbangkertosusila

Determinants of the Quality of Village Government Financial Statements

This study examines the effect of information technology, transparency, human resource competence, and internal control systems on the quality of financial reports. It looks at the effect of accountability variables as intervening variables on human resource competencies and internal control systems. The problem under study is that there are still many cases of budget misappropriation caused by the poor quality of financial reports in the village government of Gunungkidul Regency. The type of research data is primary data obtained by distributing questionnaires. This study received a sample of 204 respondents in 144 villages and was selected by purposive sampling method aimed at village officials, namely the village head, village secretary, and village treasurer. The results of this study indicate that Utilization of information technology, Transparency, Human Resource Competency, and Accountability positively affect the quality of financial reports on village governments. Meanwhile, the internal control system cannot improve the quality of financial reports. Practically, this study provides input to the central government and village governments to improve related factors that can improve the quality of financial statements.

Not So Ambitious? Indonesia’s Coal Dependence Amidst The Era of Energy Transition

Indonesia ratified the Paris Agreement to combat climate change and pledged to reduce its carbon emissions. This commitment, however, contrasts Indonesia's development plan under Joko Widodo's administration. His policy has enabled the development of additional power plants, hence perpetuating Indonesia's reliance on coal. Thus, it is essential to examine why Indonesia is still struggling to break free from its dependence on coal, despite its ambitious goal to tackle climate change. This paper will apply the Copenhagen School's securitisation theory to explore how security is defined and shapes Indonesia's energy transition process. Furthermore, this research will use distributive and procedural justice theory to examine the decision-making process and climate change policy implementation. In order to accomplish so, we will employ qualitative methods such as desk studies, which will comprise academic literature as well as government statements and regulations. This paper argues that Indonesia's energy transition is impeded by how other security issues are prioritised above climate change. In addition, the lack of justice principles in the climate policy formulation and implementation has contributed to Indonesia's reliance on coal. Since Indonesia is the world's largest coal exporter and one of the top ten global polluters, this study intends to contribute to identifying challenges in the transition to renewable energy.Keywords: Indonesia; coal dependence; energy transition; securitisation; distributive and procedural justice

Faktor- Faktor yang Mempengaruhi Kelemahan Sistem Pengendalian Internal pada Pemerintah Daerah Kabupaten/Kota di Sumatera Barat

This study aims to determine the factors that influence the weakness of the internal control system in the West Sumatra Regency/City local government in 2018-2021. The data in this study uses secondary data that is obtained from the report on the results of the examination of the local government financial statements (LKPD) and supported by the summary of the results of the semester examination (IHPS) and the balance sheet report from the Supreme Audit Agency of West Sumatra, then the report on the human development index, the SKPD report from the Central Statistics Agency of West Sumatra. The sampling technique in this study used a purposive sampling method that produced a total sample of 19 districts/cities with a period of 4 years. Data analysis used multiple linear regression analysis. The results of this study indicate that the quality of human resources, complexity, and size has no significant effect on internal control weakness. The limitation of this research is that it only focuses on the District/City of West Sumatra Province. This means that the results of the research might be different if it were carried out in other regions, considering the different characteristics of each region in Indonesia. This research was only conducted for 4 budget years, namely 2018 to 2021.

Interview with Reimund Mink, about his book ‘Official Statistics – A Plaything of Politics? On the interaction of Politics, Official Statistics, and Ethical Principles’1

Reimund Mink, a former employee from the European Central Bank recently published the book ‘Official Statistics – A Plaything of Politics? On the interaction of Politics, Official Statistics, and Ethical Principles’. The experience from Reimund with government finance statistics in European but also in many non-European countries is a rich source for dedicated reflections and lessons to learn from the roles that official statistics, (can) play in politics. His book informs in great detail on the backgrounds for and details of the role of official statistics and their political use. Ivo Havinga, former Assistant Director Economics Statistics of the United Nations Statistics Division, Department of Economic and Social Affairs, managing partner, and academic, and present senior advisor in statistical information systems for sustainable development, was found willing to interview the author Reimund Mink.

Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia

Voting decisions have become a strategic tool to analyze whether voters consider an incumbent's economic policies make it worthwhile re-electing the incumbent. If a strong correlation between the information on economic policies and the election results could be proved, evidence would thus be found that government accounting captures data on the attributes of government finances, consistent with the information incorporated by constituents in their voting decisions. This study investigates the association between government accounting information and local election outcomes and observes two regional government clusters that held local elections in 2017 and 2018, in which 198 incumbents ran for office again. By employing regression analysis, this study finds that several accounting information items impact the vote acquisition of the incumbents. The specific finding is that budget accounting information has a more decisive influence on votes for the incumbents than financial accounting information does. The result implies budgetary accounting information that represents service performance is beneficial for gaining votes. The limitation that should be considered is the emphasis on the assumption of voter rationality, in which the voters accumulate performance information on the incumbents for their voting decisions. It is highly improbable that voters will allocate time to collecting and reading government financial statements on purpose.

The Legitimacy of the International Court of Justice from the Vantage Point of UN Members

Abstract Significant scholarly commentary exists on the legal aspects of the relationship between the International Court of Justice and the UN General Assembly. Legal scholars have mused about the role of General Assembly resolutions in the jurisprudence of the Court and dissected the General Assembly’s (mis)use of requests for advisory opinions from the Peace Palace. Yet one essential aspect of the interaction between the two institutions tends to be overlooked. Each fall, UN Members meet in the hall of the General Assembly to offer their comments on the annual Report of the ICJ. The debate constitutes one of few occasions on which UN Members get the opportunity to express views on the Court’s activities and exercise of authority. Taking government statements issued in General Assembly debates over the past thirty years as its point of departure, the article teases out factors that, in the eyes of UN Members, contribute to or detract from the Court’s legitimacy. The article finds that four sets of sources affect UN Members’ assessments of the institution: 1) the Court’s outreach efforts and access to its various outputs, 2) diversity, representativeness, and the quality of its jurisprudence, 3) independence and impartiality of its judges, and 4) its efficiency, flexibility, and transparency. In so doing, the article contributes novel and empirically grounded perspectives to ongoing debates about the legitimacy of the principal judicial organ of the UN from the vantage point of its primary constituents, UN Members.

The Foreign Talents Issue in Singapore

This paper will analyze the foreign talent issue in Singapore from various perspectives. In the beginning, the paper will show the current Policy statements of Singapore government about the foreign talent issue. And demonstrate the advantage or potential problems of these statements. Next, base on the ethical issue to show the competition between native and foreigners, Benefits and challenges of foreign talent in Singapore A. Economic benefits and contributions B. Concerns about job displacement, wage stagnation, and social cohesion C. The debate over the impact of foreign talent on Singaporean society includes blue-and white-collar foreign employees. The paper will use consequentialisms and deontology to prove it. At last, some feasible solutions will be showed. Future outlook and challenges A. Sustainability and long-term implications of Singapore's foreign talent policy B. Balancing economic growth with social cohesion and local talent development C. The role of government, businesses, and citizens in shaping the future of Singapore's foreign talent landscape.

Pengaruh Inventarisasi Aset, Penilaian Aset Dan Legal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

This research aimed to determine the effect of asset inventory, aset valuation and legal audit on the quality of local government financial statements in Sikka Regency. The method used a quantitative explanatory. The populations in this research were all employees who were divided into several divisions with a total of 53 employees. The sampling technique employed a saturated sampling technique with a sample size of 53 respondents. In this research, the type of data used was primary data. Data collection procedures used a questionnaire measured on a likert scale. The data analysis techinique used multiple linear analysis methods with descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis testing. The results indicated that partially and simultaneously asset inventory, asset valuation and legal audit had a positive effect on the quality of local government financial statements in Sikka Regency.

Competing realities, uncertain diagnoses of infectious disease: Mass self-testing for COVID-19 and liminal bio-citizenship.

Diagnoses of infectious diseases are being transformed as mass self-testing using rapid antigen tests (RATs) is increasingly integrated into public health. Widely used during the COVID-19 pandemic, RATs are claimed to have many advantages over 'gold-standard' polymerase chain reaction tests, especially their ease of use and production of quick results. Yet, while laboratory studies indicate the value of RATs in detecting the SARS-CoV-2 virus antigen, uncertainty surrounds their deployment and ultimate effectiveness in stemming infections. This article applies the analytic lens of biological citizenship (or bio-citizenship) to explore Australia's experience of implementing a RAT-based mass self-testing strategy to manage COVID-19. Drawing on Annemarie Mol's (1999, The Sociological Review, 47(1), 74-89) concept of ontological politics and analysing government statements, scientific articles and news media reporting published during a critical juncture of the strategy's implementation, we explore the kind of bio-citizenship implied by this strategy. Our analysis suggests the emergence of what we call liminal bio-citizenship, whereby citizens are made responsible for self-managing infection risk without the diagnostic certitude this demands. We discuss how the different realities of mass self-testing interact to reinforce this liminal citizenship and consider the implications for the sociology of diagnosis.

AKUNTABILITAS MANAJEMEN KEUANGAN DAERAH

This article is entitled Regional Financial Management Accountability. The method used in this article is literature study, by reviewing several books and references related to the title of the article written. The discussion in this article contains many factors that influence Regional Financial Management Accountability. There are also other supporting factors in creating regional financial management accountability, namely the competence of the apparatus. Apparatus competence is an ability that must be possessed with adequate knowledge and skills accompanied by work experience in their field so that they can understand matters that have an impact on regional financial management accountability (Riska, 2020). If the apparatus has good competence, then the activities are carried out in compliance with the provisions so that there are no findings resulting from the BPK audit of the Regional Government Financial Statements. Competence can be increased by carrying out skills testing and routine implementation of training so that the competence and quality possessed can be increased which will affect the accountability of regional financial management. In other words, Accountability plays an important role in Regional Financial Management in order to create transparent Financial Reports. Accountability can be carried out well in Regional Financial Management if regional financial management is carried out in an orderly manner, in compliance with laws and regulations, effective, efficient, economical, transparent and responsible with due regard to the principles of justice, compliance and benefits for the wider community.

Disclosure level of local government’s financial statements in Indonesia: Role of the internal control system

This study was conducted to examine the factors affecting the level of disclosure of local government financial statements. The study uses the internal control system as a moderating variable. Local government financial reports in Indonesia were the subject of this study’s audit by the Supreme Audit Agency. The number of research samples used was 487 local/city governments in Indonesia for the 2021 period with purposive sampling as a sampling technique. In this study, the Structural Equation Model-Partial Least Square (SEM-PLS) Version 3 data analysis method was employed. Based on the test results, it was found that local government budget expenditures (β = 0.263; p < 0.05) have a significant effect on the level of financial statement disclosure. Meanwhile, financial condition (β = 0.173; p > 0.05) has no significant effect on the level of financial statement disclosures. The internal control system as a moderating variable can moderate the influence of local government budget expenditure (β = 0.263; p < 0.05) on the level of disclosure of financial statements, but cannot moderate the effect of financial condition (β = –0.073; p > 0.05) on the level of disclosure of financial statements. Local governments in Indonesia are expected to be able to further optimize disclosure in accordance with Government Regulations in the future. One of the approaches used by regional governments to execute financial report transparency is the use of information technology to satisfy social expectations more effectively and efficiently.

China and the liberal international order: a pragmatic and dynamic approach

Abstract How can we make sense of China's perceptions of and relationship with the liberal international order (LIO)? The majority of notable works on this topic have been written by foreign scholars who emphasize China's discontent with, or challenges it poses to, the LIO, while Chinese scholars have either focused solely on academic debates or attempted to interpret official foreign policies. This article aims to provide a balanced analysis of China's view of order by examining theoretical thought and policy practices from a Chinese perspective, drawing insights from both Chinese academic writings and government statements. We argue that there exists a perceptual difference between China and the West in understanding the postwar international order, with China emphasizing the functional part of the order and the West regarding it as based on its preferred ideological values. This perceptual difference has caused international suspicion about China's potential intentions to overthrow the LIO. In practice, China's approach has remained pragmatic, interacting dynamically with different subcomponents of the LIO. Although China's recent interactions with the LIO appear more ambitious, internal and external constraints, insufficient capacity, and lack of universally appealing values are preventing the birth of a Chinese version of international order.

Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Yang Dimoderasi Lingkungan Eksternal

This study aimed to examine and analyze the effect of the accounting information system and human resources on the quality of and human resources on the quality of local government financial statements, which were moderated by the external environment. The method used in this study was quantitative research, the data collection technique used purposive sampling with the slovin formula. In line with that, there were 56 employes as the sample. The data were primary with questionnaires survey as the instrument of data sampling to thr respondents the data analyze technique used multiple linear regression and Moderated Regresaion Analyze. As a result, both the accounting information system and human resources had a positive effect on the quality of local government financial statements. Additionally, moderating variable with Moderated Regression Analysis showed that the external environment was able to moderate the human resources on the quality of local government financial statements. However, the environment could not moderate the accounting information system on the quality of local government financial statements.

Government statement as a genre of political discourse(on the example of the speeches of the German chancellors A. Merkel and O. Scholz)

The article examines the genre of a government statement in Germany in terms of political content and linguopragmatic specificities. It should be noted that this genre can be described as orientational-ritual, which is characterized by informing and integration strategies, as well as self-praise and tactics of promises. The texts of the speeches follow a virtually set structure. The authors’ aim is to analyze linguopragmatic specificities of the government statements made by German chancellors on taking office using the examples of speeches by A. Merkel in 2018 and O. Scholz in 2021. During the research, the following methods were used: academic literature analysis, discursive analysis, text analysis, contextual analysis, quantitative method, comparison, and generalization. The study is quite relevant due to the fact that the German chancellors’ government statements were practically not analyzed from the linguistic point of view. This approach was partially used in the works of E. Hermann, but at the same time, it is typical of German authors to consider mostly political content and the influence of government statements, which can be seen in the book edited by K. F. Korte. Among Russian researchers, D. S. Slyusarev focused on linguistic analysis of government statements. The work is logically divided into two major parts, namely political and linguistic analysis. In analyzing the political component, the authors examined the political situation in Germany at the time of the Bundestag elections of 2018 and 2021 and the assumption of power by A. Merkel and O. Scholz. In the process of linguopragmatic and discursive analysis of the speeches, the following features were noted: the use of gender-symmetric forms, idioms and metaphors, intertextuality, wordplay. Government statements are characterized by plenty of culturally marked vocabulary, which can be explained by the topic of the speeches.

Diplomasi Indonesia Sebagai Negara Demokrasi Mayoritas Muslim dalam Merespon Pelanggaran HAM di Myanmar

<p>This research aims to analyze Indonesia's diplomacy as a majority Muslim democratic country in responding to human rights violations in Myanmar. The conflict in Myanmar, particularly concerning the treatment of the Muslim Rohingya minority, has raised international concerns. As a country with the largest Muslim population in the world and a strong democratic tradition, Indonesia plays a crucial role in responding to this situation. The research methodology employed in this study is the analysis of Indonesia's foreign policy towards Myanmar and human rights violations in that country. Data were obtained through document studies, including official government statements, political speeches, and relevant news sources. The research findings indicate that Indonesia has taken several steps in responding to human rights violations in Myanmar. The Indonesian government consistently condemns the acts of violence and human rights abuses occurring in Myanmar, including the treatment of the Rohingya. Indonesia has also utilized international forums, such as the United Nations (UN) and the Organization of Islamic Cooperation (OIC), to advocate for human rights in Myanmar. However, this research also reveals some challenges faced by Indonesia in conducting diplomacy related to Myanmar. The limited influence of Indonesia over the Myanmar government and disagreements among ASEAN member states pose constraints on Indonesia's efforts to respond to human rights violations in its neighboring country. In conclusion, Indonesia's diplomacy as a majority Muslim democratic country in responding to human rights violations in Myanmar has resulted in several constructive steps. However, the challenges encountered indicate that Indonesia's efforts still need improvement.<em></em></p>

Faktor-Faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah

BPK's findings on the Local Government Financial Statements (LKPD) show that from the results of the BPK examination of 520 LKPD reported in the Overview of Semester I Examination Results (IHPS) I Year 2014 found 5,948 cases of internal control system weaknesses which include weaknesses in the accounting and reporting control system, weaknesses in the control system for the implementation of revenue and expenditure budgets and weaknesses in the internal control structure. In addition, BPK also found findings due to non-compliance with statutory provisions on the 2013 LKPD Examination with a total state loss of 4.2 trillion. Based on this background, the researcher wants to examine the influence of the regional financial accounting system, human resource competence and internal control system on the quality of local government financial statements with management ability as a moderation variable. The population in this study is the Regional Apparatus Work Unit (SKPD) of Luwu Regency. The number of questionnaires processed in this study was 85 questionnaires collected from 16 research samples in the form of regional agencies within the scope of the Regional Apparatus Work Unit (SKPD) of the Luwu Regency Government. The data analysis techniques used in this study are multiple regression analysis techniques and moderation regression analysis with a residual approach. The results of hypothesis testing in this study show that the regional financial accounting system, human resource competence and internal control system partially or simultaneously positively and significantly affect the quality of local government financial statements. In addition, research results were also obtained that management ability is a moderation variable in the interaction of management capabilities and regional financial accounting systems on the quality of local government financial statements, as well as the interaction of management capabilities and internal control systems on the quality of local government financial statements. Meanwhile, management ability is not a moderation variable in the interaction of management ability with human resource competence to improve the quality of local government financial statements.

Disclosure Level before and after the application of an IPSAS based accounting system: The case of Greece

Purpose – The purpose of this paper is to compare the level of central government financial information disclosed in the annual financial statements before and after the adoption of an accounting system based on International Public Sector Accounting Standards (IPSAS). A comparison of this disclosure level to the IPSAS required disclosure level is also performed.
 Design/methodology/approach – This study uses a checklist of disclosure items used to measure the IPSAS disclosure level and compare this with the score of the government financial statements in Greece for the years 2011-2020.
 Findings – The results show significant differences between the disclosure level of the government financial statements before and after the application of an IPSAS based accounting system. Specified application difficulties explain the difference between the required IPSAS disclosure level and the level already achieved by the Greek public accounting system.
 Practical implications – The research findings are potentially relevant to academics and practitioners since it provides evidence on the improvement of the disclosure level on the process of IPSAS application. It also identifies difficulties faced on this process and explains how they affect the disclosure level achieved.
 
 JEL CODE: H83
 Key words: International Public Sector Accounting Standards, Disclosure, Public Sector Accounting

THE EFFECT OF SOLVABILITY ON ASSET MANAGEMENT ON THE OBLIGATION OF SALATIGA CITY GOVERNMENT

The financial statements of local governments include assets that represent their economic wealth, which are presented in the balance sheet. However, the balance sheet of Salatiga City's local government financial statements shows an increase in inventory, long-term investments, fixed assets, and other assets. This study aims to examine the financial condition of the Salatiga City area and assess the Salatiga City Government's ability to fulfill its debts or obligations using the solvency ratio. The research method employed in this study is quantitative with a descriptive approach, involving the analysis of numerical data through calculations. The results indicate that the financial condition of the Salatiga City Regional Government demonstrates optimization in the management of current assets, as evidenced by a decrease in the solvency ratio. However, the Salatiga City Regional Government should implement strategies and improve the management of current assets and cash to enhance its ability to meet short-term and long-term financial obligations. The decline in asset value in 2021 in the Salatiga City Regional Government can be attributed to a decrease in current assets and cash.