Government Accountability Research Articles

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

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

Bimbingan Teknis Akuntansi Pemerintahan dengan Modul dan Kertas Kerja Praktik Bagi Guru dan Siswa SMK Negeri 3 Padang

Understanding Government Accounting concepts is a competency that must be mastered by teachers and students at Vocational High Schools (SMK) as a basis for carrying out learning activities, especially in the field of Government Accounting. In its implementation, it is still necessary to improve the understanding of teachers and students related to the concept of Government Accounting. SMK Negeri 3 Padang, which is a partner in this service, faces obstacles in understanding Government Accounting. This service aims to provide understanding and skills to teachers and students at SMK Negeri 3 Padang about government accounting through technical guidance activities by making practical work modules for teachers and students in accordance with applicable government accounting standards in Indonesia. Activities carried out in this technical guidance are discussions, making modules and practical work on Government Accounting, technical guidance and training, as well as more in-depth mentoring of teachers and students. The results showed that there was an increase in participants' understanding from 70% to 90% based on the tests conducted. With this activity, it is expected to improve the competence of teachers and accounting students of SMK Negeri 3 Padang related to Government Accounting.

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.

Should School Buses Be Green? A Sustainability Decision-Making Case Study

ABSTRACT The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore the benefits and challenges of electric vehicles. The purpose of this case study is to encourage students to consider all stakeholders when analyzing data for business decision-making, thus utilizing the triple bottom line. Learning objectives for Module 1 are to (1) analyze financial data for optimal decision-making, (2) identify and describe environmental and social concerns, and (3) evaluate and support recommendations considering financial, environmental, and social factors. Module 2 learning objectives focus on governmental accounting concepts to (4) analyze the impact of bond issuance on taxpayers, (5) prepare related journal entries, and (6) explain the reporting of transactions on fund-based and government-wide statements.

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

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

The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index

Profitability plays an important role in reflecting a company's performance in generating profits. Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. This study utilizes a quantitative approach with secondary data. The research population comprises companies listed on the Pefindo I-Grade Index. The sample size is 30 companies over a 5-year period, resulting in 150 samples. Over a period of five years, data was collected from various companies, resulting in a total of 150 samples. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability.

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.

The Impact of Judicial Constraints on Government Powers as a Sub-Factor on the Rule of Law: A Study of the World Justice Project Index, 2023

The study investigated the impact of judicial constraints on government powers (JCGP) as a sub-factor of constraints on government powers on the rule of Law (RL) of the World Justice Project Rule of Law Index 2023, focusing on a sample of 142 countries. Using the regression model approach, we first assessed the impact of JCGP on RL based on the most recent cross-section data of 2023. The results indicated a significant positive effect of JCGP on the RL. Moreover, to capture the evolution of this relationship, the analysis was extended across the period from 2013 to 2023, revealing a strengthening impact over time. Additionally, we conducted a comparative analysis between developed and developing countries and the socio-economic conditions that shape the investigated effects differently. The results indicated that developed countries benefit from more robust institutional frameworks while developing countries face challenges that may limit the effectiveness of JCGP in enhancing RL. Policy implications emphasize the need for targeted strategies to strengthen judicial independence and government accountability. The novelty and originality of this study lie in exploring and improving literature concerning the impact of judicial constraints on government powers on the rule of law.

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.

Effectiveness of Implementing the Government's Internal Control System in the District

The urgency of this research is based on the need to ensure that the internal control system runs well to increase accountability, transparency, and performance of local government. This research aims to analyze the effectiveness of the implementation of the government's internal control system in Cisarua District, Bogor Regency. This research uses a qualitative descriptive method with a case study approach. Data was collected through in-depth interviews, observation, and documentation. Data analysis was carried out using triangulation techniques to ensure the validity and reliability of the findings. The research results show that good relationships between leaders and members, clarity of task structure, and appropriate use of technology are key factors that support the effectiveness of internal control. However, research also identifies several inhibiting factors, such as limited human resources, lack of coordination between departments, and budget constraints. The research discussion emphasizes the importance of increasing the number and quality of human resources through continuous recruitment and training, as well as optimizing the use of information technology to automate control processes. In addition, improving coordination and communication between departments and seeking alternative funding sources were also identified as important steps to overcome these inhibiting factors.

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.

Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual & Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan SKPD Di Pemerintah Kota

Management of state finances is carried out on an ongoing basis to ensure orderliness, efficiency, effectiveness, transparency and accountability, as well as meeting demands for public accountability and submission of financial reports in accordance with regulations. Regional Governments are obliged to submit Regional Government Financial Reports (LKPD) as a form of transparency and accountability, which are assessed for credibility by the Financial Audit Agency of the Republic of Indonesia, with the quality of financial reports that are relevant, reliable, comparable and can be understood as a measure of good regional financial management. This research aims to test and analyze whether the quality of implementing Government Accounting Standards (SAP) and the Government Internal Control System (SPIP) has an effect on the quality of financial reports. This research uses an explanatory research method to understand known phenomena, with descriptive verification research to test causal relationships between variables through hypothesis testing. The implementation of Government Accounting Standards and the Government Internal Control System has a positive and significant effect on the quality of the Bandung City Government's financial reports partially, in accordance with the proposed hypothesis. The findings of this research are in line with previous research, which shows that good implementation of SAP and SPI improves the quality of local government financial reports

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

Analysis of the Effect of Public Administration Transparency on Public Trust in Indonesia

This study examines the effect of public administration transparency on public trust in Indonesia. Using a quantitative approach, data were collected from 50 respondents through a structured questionnaire employing a Likert scale of 1 to 5. The data were analyzed using SPSS version 26, and regression analysis was used to determine the relationship between transparency and public trust. The findings indicate a significant positive relationship between public administration transparency and public trust, with an R-squared value of 0.452. This suggests that approximately 45.2% of the variance in public trust can be explained by transparency. The results highlight the importance of improving openness, accessibility, and accountability in government to enhance public trust. This study provides valuable insights for policymakers seeking to foster greater trust through improved transparency in Indonesia's public administration.

Peran Aturan Hukum dalam Menciptakan Tata Pemerintahan yang Membangun Partisipasi Demokratis yang Berkelanjutan

This study analyzes the crucial role of legal rules in creating a governance framework that promotes sustainable democratic participation. Through qualitative research methods and literature review, this research highlights that legal rules establish a legal framework governing the formulation, implementation, and oversight of public policies, ensuring orderliness in political decision-making processes and enforcing government accountability. The findings demonstrate that legal rules play a vital role in upholding good governance, sustainable democracy, and the achievement of broader development goals, including human rights protection and sustainable development. In the context of Indonesia, strengthening the power of legal rules and effective law enforcement are key to achieving good governance and sustainable democracy.

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.

Application of Sanctions for Violations of Mandatory Reporting of Beneficial Owners in Limited Liability Companies

This research explores the concept and regulatory framework of Beneficial Owners in Indonesia's corporate governance, focusing on Limited Liability Companies. Beneficial Owners, distinct from registered shareholders, hold significant economic interests in corporations while their identities may not be publicly disclosed. The study traces the historical evolution of the Beneficial Owner concept from medieval proxy arrangements to modern corporate structures. It examines legal instruments such as Presidential Regulation Number 13 of 2018 and Minister of Law and Human Rights Regulation Number 15 of 2019, which mandate transparency in disclosing Beneficial Owners to prevent Money Laundering and Terrorism Financing. However, in reality, there is no specific law that regulates Beneficial Owners, so it is necessary to refer to the considerations for the formation of Presidential Regulation 13/2018 and the Regulation of the Minister of Law and Human Rights 15/2019. Despite regulatory advancements, compliance remains a challenge, with significant proportions of corporations failing to report Beneficial Owners annually. Sanctions, including administrative penalties and criminal liabilities under Indonesian laws, underscore the importance of enforcement to ensure transparency and accountability in corporate governance. The research highlights global implications, emphasizing the role of transparency in combating international financial crimes and promoting ethical business practices worldwide.

Increasing Unspent Balances Returned to Consolidated Fund in Uganda’s Local Governments: A Factor Of Local Government Accountability

Increasing Unspent Balances Returned to Consolidated Fund in Uganda’s Local Governments: A Factor Of Local Government Accountability

The paradox of government-funded innovation in weakly institutionalized environments

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