Government Information Research Articles

Pengaruh Penerapan Aplikasi Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Bos Di Moderasi Oleh Komitmen Pimpinan Di Sma Kabupaten Serdang Bedagai

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information The management of the BOS fund program has several factors to achieve success, including a professional, reliable management team (HR) who upholds the principles of accountability and transparency. The purpose of this study was to test and analyze the effect of the implementation of the School Activity and Budget Plan Application (ARKAS) and Human Resources (HR) competence on the accountability of BOS fund management in Senior High Schools in Serdang Bedagai Regency. To test and analyze the commitment of the leadership to moderate the effect of the School Activity and Budget Plan Application (ARKAS) and Human Resources (HR) competence on the accountability of BOS fund management in Senior High Schools in Serdang Bedagai Regency. The research approach uses quantitative associative. In this study, the research instrument used was a questionnaire. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software which is run on a computer media. Based on the results of the study, there is an effect of the implementation of ARKAS on the accountability of BOS fund management. There is an effect of HR competence on the accountability of BOS fund management. Leadership commitment can moderate the effect of the implementation of ARKAS on the accountability of BOS fund management. Leadership commitment can moderate the influence of HR competency on BOS fund management accountability.

Non-controlling shareholders' network and excess goodwill: Evidence from listed companies in China

This study investigates the impact of non-controlling shareholders' network on corporate excess goodwill using Chinese publicly listed companies from 2007 to 2020. We find that a stronger centrality of non-controlling shareholders' network leads to a significant decrease in excess goodwill resulting from mergers and acquisitions. This implies that the non-controlling shareholders' network has a significant inhibitory effect on the occurrence of goodwill bubbles. Mechanism analysis finds that non-controlling shareholders' network can inhibit excess goodwill thorough information effect, resource effect, and governance effect. Furthermore, this inhibitory effect is attributed to pressure-resistant institutional investors and individual investors, and is more pronounced in firms located in less developed intermediary market and legal system environment, as well as firms with lower audit quality. In summary, the non-controlling shareholders' network plays a positive role in curbing excess goodwill in listed companies.

AI-Powered Information Governance: Balancing Automation and Human Oversight for Optimal Organization Productivity

This study employs a mixed-methods approach to examine the optimal balance between AI-powered automation and human oversight in information governance frameworks, aiming to enhance organizational productivity, efficiency, and compliance. Quantitative data collected from 384 respondents were analyzed using Pearson correlation, regression models, and Structural Equation Modeling (SEM). The results reveal strong positive correlations between AI automation levels and both organization size (r = 0.55, p < .01) and AI adoption duration (r = 0.62, p < .01). Regression analysis indicates that higher levels of AI automation significantly improve error reduction (β = 1.12, p < .001) and compliance (β = 1.05, p < .001), especially in larger organizations with longer AI adoption periods. SEM findings highlight that human oversight positively impacts error reduction (β = 0.65, p < .001) and compliance improvement (β = 0.72, p < .001), and the interaction between human oversight and AI automation further enhances these outcomes (error reduction: β = 0.32, p < .001; compliance improvement: β = 0.35, p < .001). The qualitative analysis, involving thematic extraction from industry reports, reveals ethical challenges such as data quality issues, algorithmic bias, and privacy concerns. Hence, it is necessary to integrate human oversight to ensure ethical standards and build stakeholder trust in AI-driven systems. The study concludes with practical recommendations for organizations: establishing transparent AI governance frameworks, investing in continuous training for employees, and regularly auditing AI processes to mitigate risks. By addressing both the technological and ethical dimensions, organizations can implement AI-powered information governance that not only boosts productivity and efficiency but also ensures compliance and ethical integrity.

Information Stratification: An Understanding of Rural Governance in the New Media Era

Current research on media governance emphasizes the technological aspect of information as a tool but lacks sufficient attention to the digital transformation of information subjects. This paper aims to focus on the internal information characteristics of rural governance in the digital age, thus understanding the changes of rural governance subjects in the information society under new media contexts. Based on more than a decade of fieldwork in rural areas of Beijing conducted by the research team, this study employs in-depth interviews and participant observation in a multi-case study, exploring the structural representation of rural governance from an information perspective. The research reveals that in the new media era, rural society, under multiple governance bodies, generates differentiated information stratification, specifically manifesting as instrumental rational information in the formal governance layer, proxy implementation information in the semi-formal governance layer, and livelihood-adaptive information in the informal governance layer. Among these, the authority-driven governance information in the formal layer is the core part of the rural governance system. The subjects and structures of information under multiple governance bodies are interconnected and coexist within the internal field of rural governance, subsequently driving the centralization of formal governance information, the collaboration of semi-formal governance information, and the alienation of informal governance information. This leads to the emergence of orderly information stratification within the multi-layered governance structure. Information stratification deepens the explanatory pathway of multi-layered governance in rural social studies and proposes new perspectives for understanding rural governance issues in the new media era.

The Role of Digital Technology in Social Interaction of Manembo-Nembo Village Community, Matuari District, Bitung City

The purpose of this study is to determine the role of digital technology in social interaction in the Manembo-Nembo Village, Matuari District, Bitung City using the technological determinism theory approach, believing that technology has a major influence on various aspects of human interaction, especially social and cultural life, as stated by Marshall McLuhan. Using qualitative methods based on observation and interviews by collecting data from purposive sampling, namely determining competent informants, namely 2 community informants, 2 government informants. The results of the study found that the role of digital technology in social interaction has changed according to current circumstances, such as digitalization, such as in families it is easier and faster to interact via digital media with relatives who are in different places, the quality of relationships is maintained by having direct meetings in family groups (arisan), then digital interaction with the community; the creation of virtual togetherness such as people celebrating happy moments virtually by sharing photos, videos, and stories, and sharing information about sad events experienced and becoming a means of digital marketing that can increase family economic income. Digital interaction with the government; in today's public services digitally, especially in the field of population data management (KTP, Family Card, Certificate management) has been done through applications and can be done anywhere, but if there are people who need help, the local government is ready to serve, in accordance with the policy of the Bitung city government to make the Kelurahan Hebat program (digitalization).

How does the state capital participation optimize the corporate green innovation structure: Evidence from listed private firms

This study draws on data from A-share listed businesses in China from 2011 to 2022. The presence of state capital significantly increases business participation in green innovation and improves its structure, transforming strategic innovation into meaningful innovation. The mechanism test demonstrates that using information governance, resource support, and corporate governance, including state capital participation, can enhance companies' green innovation structure. Heterogeneity research reveals that companies' industry pollution levels and greening goals determine whether state capital participation affects corporate green innovation. This link is critical for companies with fewer greening goals and lower pollution levels.

Beyond 2030: structures for achieving sustainable development

With 2030 quickly approaching and hence the end of the Sustainable Development Goal (SDG) timeline, it is necessary to start the conversation as to what the post-2030 international development goals, that will take over from the SDGs, will look like. Building on the experiences of implementing the Millennium Development Goals (MDGs) and SDGs, there is the possibility of making the post-2030 goals the most efficient and successful to date. This perspective explores the lessons that have been learnt from the MDGs and SDGs, and together with a consideration of emerging global trends develops proposals for post-2030 goals and targets. In total seven goals are suggested: (1) Operate within planetary boundaries (2) Create growth within resource limits (3) Provide access to basic services for all (4) Eliminate poverty and hunger (5) Reduce inequality (6) Deliver good health and education for all (7) Build strong institutions and international partnerships. The goals are categorised as being: (i) Environmental and Economic (ii) Physical Assets (iii) Social, and (iv) Collaboration. System interdependencies and possible causal connections between the proposed post-2030 goals are also explored. A novel approach of five yearly assessments of the risks involved if the targets are not met, together with suggestions for corrective action is discussed, which will help inform governments and decision makers of the urgent actions needed. To avoid a disruptive future, careful formulation of the post SDG period beyond 2030 is urgently needed to provide a fair and consistent framework to hold both government and industry to account at local, national, and international levels. This will require the strengthening of existing international institutions and strategies for the financing of development.

The double-edged sword of transparency: ESG disclosure's effect on competitive dynamics in manufacturing

This study explores the role and impact of Environmental, Social, and Governance (ESG) information on investor decision-making, focusing on the lack of standardized ESG reporting among companies. Although ESG disclosures can enhance a company’s legitimacy and attract investor interest, the voluntary nature of reporting has led to inconsistent practices and limited information quality. The research aims to develop a standardized ESG reporting model that meets investor needs while assessing the effects of ESG performance on corporate outcomes. Using a mixed-methods approach, the study combines qualitative research to formulate an ESG reporting model and quantitative methods to evaluate its impact on company performance. Data were collected from 167 manufacturing companies in Indonesia, selected based on their consistent publication of sustainability reports over four consecutive years. The findings reveal that ESG shows consistent high significance across all three models (Sig = 0.000 for Model-1, Model-2, and Model-3 regression). This uniform high significance underscores the growing importance of ESG factors in various aspects of corporate performance and perception. It suggests that ESG considerations are integral not only to stock returns and firm valuation but also to a company's competitive positioning. The study concludes that while ESG reporting is essential for corporate transparency, it may not always align with positive financial outcomes. This suggests the need for more comprehensive ESG frameworks to balance investor expectations and corporate performance.

Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality

AbstractIn this study, we investigate whether information demands made by common agents, specifically common institutional owners, drive firms to adopt a reporting framework that enhances the comparability and financial materiality of environmental, social, and governance information. Using a sample of 3659 unique US firms from 2015 to 2021, we collected data on the adoption of the Sustainability Accounting Standards Board's reporting framework—identifying first movers, followers, and non‐adopting firms—and their levels of common institutional ownership. Our results are robust across changes in the levels of common institutional ownership, various combinations of fixed effects, and the application of an instrumental variable approach. Our findings support the idea that investors' demand drives comparability and financial materiality in sustainability reporting and that common ownership enhances such disclosure by alleviating the concern over the proprietary costs of revealing sensitive information. Our study offers new insights into patterns of intra‐industry disclosure behavior and a better understanding of how a group of increasingly significant market participants (i.e., common institutional owners) influences firms' commitment to investor‐focused disclosure.

Quality of information disclosed: Effects of corporate governance and the audit committee

This research aims to analyze the effect of corporate governance and the Audit Committee, on disclosing the quality of information of publicly traded companies listed on [B]3, with financial information in the reference form and in the Economática database ® for the years 2014 to 2023. Study is based on qualitative disclosure of information and corporate governance, combined with the Audit Committee based on disclosure and stakeholder theories and audit committee analysis. The research is descriptive, quantitative, documentary, with the population being companies listed on [B]3 S.A., made up of 400 companies. To compose the sample, 320 publicly traded companies were selected with information on the constructs raised. The results showed that there are significant statistical differences with the presence of the Audit Committee and companies with external audits conducted by the big four, which favors the quality of the information that is disclosed, compared to companies that are not audited by them. In the results it was possible to verify that more profitable companies have greater commitment to disclosures and, therefore, are more likely and committed to the responsibility of disclosing information. The research contributes to the understanding that, in Brazil, the majority of companies have highly concentrated ownership, the pressure exerted by controlling shareholders may be reducing the positive impact of corporate governance practices.

Creating a learning health system to include environmental determinants of health: The GroundsWell experience.

Policies aiming to prevent ill health and reduce health inequalities need to consider the full complexity of health systems, including environmental determinants. A learning health system that incorporates environmental factors needs healthcare, social care and non-health data linkage at individual and small-area levels. Our objective was to establish privacy-preserving household record linkage for England to ensure person-level data remain secure and private when linked with data from households or the wider environment. A stakeholder workshop with participants from our regional health board, together with the regional data processor, and the national data provider. The workshop discussed the risks and benefits of household linkages. This group then co-designed actionable dataflows between national and local data controllers and processors. A process was defined whereby the Personal Demographics Service, which includes the addresses of all patients of the National Health Service (NHS) in England, was used to match patients to a home identifier, for the time they are recorded as living at that address. Discussions with NHS England resulted in secure and quality-assured data linkages and a plan to flow these pseudonymised data onwards into regional health boards. Methods were established, including the generation of matching algorithms, transfer processes and information governance approvals. Our collaboration accelerated the development of a new data governance application, facilitating future public health intervention evaluations. These activities have established a secure method for protecting the privacy of NHS patients in England, while allowing linkage of wider environmental data. This enables local health systems to learn from their data and improve health by optimizing non-health factors. Proportionate governance of health and linked non-health data is practical in England for incorporating key environmental factors into a learning health system.

Minority ethnic older adults’ perception and behaviour towards COVID-19 public health campaigns in the UK

In the UK, minority ethnic groups were reported to face the greatest risk from COVID-19. Yet, little is known about their perception and behaviour towards COVID-19 campaigns. This study used 35 semi-structured, in-depth interviews with minority ethnic adults aged 60 or over in England and Wales to explore their motivations for complying with or disregarding official guidance and their evaluations of various campaign content and channels used early in the pandemic. Using Template Analysis, key themes in the interviewees’ discourse were identified, which were subsequently analysed using the Theory of Planned Behaviour (TPB). This study found that the predominant motivations for non-compliant behaviour included fatigue from information overload, government- and socially-induced distrust, as well as self-reported personality traits. In contrast, compliant individuals emphasised community-based obligations and their trust in official communications. Although participants recognised the pandemic as a challenging time, they were generally unsatisfied with the credibility, consistency, and accessibility of public health messaging. This investigation contributes to health communications studies by adopting a qualitative approach and providing insights into an under-researched demographic.

The effect and mediating mechanism of environmental, social, and governance information disclosure on sustainable growth rate: evidence from China

The effect and mediating mechanism of environmental, social, and governance information disclosure on sustainable growth rate: evidence from China

Pengaruh Kompetensi Sumber Daya Manusia dan Efektivitas Sistem Informasi Pemerintahan Daerah terhadap Implementasi Anggaran Berbasis Kinerja dengan Komitmen Organisasi sebagai Variabel Moderating (Studi pada UPT Puskemas Dinas Kesehatan Pemerintah Kota Me

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information System (SIPD) on the implementation of performance-based budgeting at the UPT Puskesmas of the Medan City Health Office. In addition, this study also looks at how organizational commitment moderates the influence of HR competence and SIPD on the implementation of the budget. The method used is a quantitative associative approach with a Likert Scale-based questionnaire instrument. The research sample consisted of 123 respondents including the Head of the Puskesmas, Technical Activity Implementation Officers (PPTK), and Head of Administration (KTU) from 41 UPT Puskesmas in Medan City. The analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS.3 software. The results of the study indicate that HR competence and SIPD effectiveness have a significant effect on the implementation of performance-based budgeting. Organizational commitment has also been shown to moderate this influence, strengthening the relationship between HR competence, SIPD effectiveness, and budget implementation. This finding is important for improving budget management in the health sector.

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.

Putting People First in Data Quality: Feminist Data Ethics for Open Government Datasets

ABSTRACTOpen government information systems offer great potential for advancing civic life and democracy, but they also reflect and reinforce the biases and systematic inequalities faced by members of socially marginalized groups. We present results from a critical data modeling project that uses a data quality framework to examine open datasets published by police departments in order to understand how data modeling choices shape the social impact of these datasets. Using an arrest record dataset published by the Los Angeles Police Department as a case study, we present we present results detailing the representation of racial data and the presence of children in the dataset. We argue that current data quality frameworks for open government data are insufficient for critical data studies due to an orientation around institutional and computational interests. Incorporating feminist data ethics into data quality analysis provides an approach to data quality that centers people and communities. We propose a definition for data quality of open government datasets based on an ethics of care that centers the needs of vulnerable populations and accountability of institutions toward their communities.

LEGAL ANALYSIS OF THE SHAREHOLDERS’ RIGHTS AND INFORMATION AND COMMUNICATION TECHNOLOGY IN NIGERIA

This study argues that deploying Information and Communication Technology (ICT) in corporate governance will strengthen the rights of shareholders and promote their effective participation in the affairs of the company in Nigeria. Nevertheless, the present corporate law on the right of shareholders in Nigeria are largely defective and inconsistent in creating enabling environment for shareholders to take the benefits of ICT in the exercise of their rights. For instance, section 240(2) of the Companies and Allied Matters Act (CAMA) 2020 promoted electronic meetings for private companies, but restricted public companies that would have needed electronic meetings the most. Besides, there are no rules for determining the specific electronic means that is suitable for the shareholders, thereby allowing company to provide electronic means that may be beyond the reach of the shareholders. Also, the Securities and Exchange Commission established e-dividend regime in 2015, but it is limited to companies listed on the Nigerian Stock Exchange. Therefore, this study analyzed comparative lessons from Canada and Europe, and recommended that the Nigeria’s Corporate Affairs Commission should, as a matter urgency, introduce standard guidelines for ICT and shareholders’ rights in Nigeria.

The impact of environmental, social and governance disclosure on stock prices: Empirical research in Vietnam

The aims of this research is to evaluate the impact of Environmental, Social and Governance (ESG) information disclosure (using both financial and non-financial information) on stock prices of businesses in Vietnam; From there, propose recommendations to promote transparent practices and information disclosure about ESG of businesses related activities; Contribute to developing sustainable investment goals in businesses, and the financial market in general. Based on the (Ohlson, 1995) [40] valuation model, and developed by Barth and Clinch (2009) [41] the research was conducted empirically in 30 listed companies in Vietnam in the period 2019–2022. Research results based on the GLS method show that ESG positively impacts stock prices. Additionally, this paper conducted an in-depth analysis of each individual pillar and found that the environmental pillar was considered the most meaningful to market participants. However, the correlation between ESG and stock prices is weakened for environmentally sensitive businesses. This study also makes a valuable contribution to the current literature on non-financial information reporting by using manually collected data and investigating the effects of ESG reporting on market participants in the public system voluntary information disclosure system of an emerging market like Vietnam.

Influencing the Adoption of e-Government: A Systematic Literature Review

This Systematic Literature Review study discusses the factors that influence the adoption of e-government services with varsiability in the influence of these factors in various countries. The research confirms the importance of trust, performance expectancy, effort expectancy, social influence, and facilitating conditions in the acceptance and adoption of e-government services. Trust factors, especially related to information security and government transparency, were found to be key elements in driving e-government adoption. In addition, the expectation of benefits obtained, ease of use, and influence from the social environment also play an important role in people's decision to use the service. Suggested recommendations to increase e-government adoption involve improving technology infrastructure, supportive policies, technology training for government personnel, as well as an approach that considers local community conditions and factors. This study provides important insights for governments and agencies in improving e-government services and increasing the adoption of these technologies across various social and cultural environments.

Exploring ESG Disclosure: What? And Why? A Study of Leading European Public Hospitals

Abstract The purpose of the article. This article aims to examine the sustainability disclosure practices of public hospitals within the European Union. It aims to identify the scope and trends in environmental, social and governance (ESG) information reported by these hospitals on their official websites and analyze the influence of national frameworks on these practices. Methodology. The study employs a manual content analysis of the official websites of 50 public hospitals from EU Member States, selected from Newsweek’s The World’s Best Hospitals 2024 list. An ESG Disclosure Index (ESG DI) was developed to evaluate the extent of sustainability information disclosed. The index includes 36 items across various sustainability dimensions. Results of the research. The results show that the surveyed hospitals disclosed an average of 48% of the ESG metrics. Governance issues were disclosed the most (59%), followed by social (52%) and environmental (47%) dimensions. Scandinavian hospitals had a higher level of disclosure than their Southern European counterparts. The study highlights the fragmented nature of sustainability disclosure, which tends to report better performing indicators while selectively omitting others.