Local Governments In Indonesia Research Articles

Analisis Peningkatan Upaya Pemungutan Pajak (Tax Effort) Kabupaten/Kota di Provinsi Jawa Tengah

Regional Tax Collection Efforts in Indonesia are still low. There are only a few local governments in Indonesia with Tax Effort values ​​above the average. There is a unique fact that the 3 (three) regions that contribute the largest regional taxes in Indonesia (apart from DKI Jakarta), namely the regions in West Java, East Java and Central Java, actually have Tax Effort values ​​that are still below the average. flat. The aim of this research is to determine the influence of variables such as GRDP per capita, Development of the Manufacturing Industry Sector, Development of the Services Sector, Number of MSMEs, and Capital Expenditures on District/City Tax Effort in Central Java Province. The data used in this research is secondary and panel data. The research time span covers seven years, from 2017 to 2023, involving 35 districts/cities in Central Java Province. Data sources were obtained from the Ministry of Finance (Directorate General of Fiscal Balance) and the Central Statistics Agency. Data analysis in this research used multiple linear regression analysis. The results obtained showed that the development of the service sector and MSMEs had a positive impact on Regency/City Tax Effort in Central Java.

Social Dynamics in Public Administration: A Case Study of Local Government

This study explores the social dynamics within public administration through a case study of local government in Indonesia. The research aims to understand how social interactions, relationships, and structures influence the effectiveness and efficiency of public administration at the local level. Utilizing a qualitative approach, data were collected through interviews, observations, and document analysis. The findings reveal that social dynamics, including community engagement, leadership styles, and inter-departmental cooperation, significantly impact policy implementation and public service delivery. Additionally, the study highlights the importance of social capital in fostering collaboration and trust among stakeholders. The implications of these findings suggest that local governments should prioritize social dynamics in their administrative processes to enhance governance outcomes. This research contributes to the broader discourse on the interplay between sociology and public administration, offering insights for policymakers and practitioners in Indonesia and beyond.

Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government

Local revenues are revenues obtained by regions based on local regulations to finance regional expenditures, and balancing funds are sources of regional income received from the central government for equitable distribution of regional development in the context of implementing regional autonomy to achieve the objectives of granting autonomy to the regions. The purpose of this study is to determine the effect of regional own-source revenue and equalization funds partially on capital expenditures in provinces in Indonesia in 2020-2022. In this research, the author uses agency theory which outlines this theory provides a disclosure. This research uses a survey approach with a quantitative method research type. The data collection technique uses secondary data with secondary data documentation instruments. The population in this study are 34 provinces in Indonesia in 2020-2022 which will be sampled. The data is processed using the panel data regression statistical method. The results showed that local own-source revenue and equalization funds had a positive and significant effect on capital expenditures in provinces in Indonesia. This indicates that local own-source revenues and equalization funds, which are the largest part of regional revenues, are very capable of influencing the allocation of capital expenditures.

Effectiveness of The Education Level, Understanding of Accounting and Work Experience on the Quality of Financial Statements in The MSMEs Indonesian Local Government

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that the presentation of financial statements poses its own problems for MSMEs. The purpose of this study is to determine the influence of education level, accounting understanding and work experience on the quality of financial statements produced by MSMEs in MaLang City. This research approach uses quantitative techniques and measures the results using the Likert scale sourced from questionnaire data. Using agency theory and stewardship theory. The sampling technique uses a purposive sampling method with predetermined criteria. The population of this study is MSMEs in Malang City, the number of respondents who filled out questionnaires that have been distributed through whatsapp grub assisted by the MSME cooperative office in Malang City 45 respondents but who met the criteria of 38 respondents. Using analysis techniques which include validity, reliability and hypothetical tests used are R tests and T tests with the help of SPSS 25 software. The results showed that 53.4% of the influence of the quality of MSME financial statements was influenced by the variables studied. Understanding accounting has a significant positive effect on the quality of financial statements, the level of education and work experience does not affect the quality of financial statements.

Refleksi Penerapan Akuntansi Berbasis Akrual: Simbolis atau Substantif?

This study aims to investigate the relationship between the application of accrual-based accounting and performance, using the institutional theory perspective. The study divides performance into two aspects: operational and financial performance. The data used in this study consists of 3,252 observations from local governments in Indonesia from 2011 to 2017. This research provides empirical evidence on the relationship between the implementation of accrual-based accounting and government performance, which is still limited. The results indicate a positive correlation between accrual-based accounting implementation and performance, as measured by both operational and financial parameters. The Indonesian government has adopted accrual-based accounting from the International Public Sector Accounting Standards (IPSAS) in a substantial manner, rather than just symbolically, in order to gain international legitimacy. The study's results are expected to inform the government on how to enhance the quality of financial statements and understanding of the implementation of accrual-based accounting in Indonesia. The study found that the perception of accrual-based accounting implementation varies across regions.

Continuities of Public Service Innovations (PSIs) in Indonesia's Local Governments' Health Services: Whose Initiative Has a Higher Success Rate?

Public Service Innovations (PSIs) have improved public services and increased public values. However, previous studies have shown that public servants saw PSIs as risky interventions because of the perceived uncertain outcomes, lack of support and recognition, opposition against incumbent culture, and negative public scrutiny in case of failure. These perceived risks have led to risk-averse behaviour in public service and incremental or discontinued innovations. Earlier studies on PSIs’ continuity have focused on leadership, engagement, collaborations, and organisational cultures in developed countries. However, the mechanism of engagements, collaborations, organisational culture, and leadership types remains unclear. This study aims to investigate the characteristics of sustainable PSIs in Indonesia and how authorities are exercised. In doing so, 11 PSIs in Indonesian health services—facilitated by staff or leaders—are compared and contrasted. The findings indicate that staff-initiated PSIs are prompted by community needs, use routine visits as a collaboration mechanism, and engage more stakeholders. The shortcoming is that the staff-initiated PSIs need more formal team assignments. The advantage is that they strengthen social capital and decrease community health problems. On the other hand, PSIs that were initiated by formal leaders are stimulated by formal antecedents, such as low achievement of development targets. Leaders-initiated PSIs also use capacity development programs to collaborate and increase the achievement of development targets. A novel finding to add to previous studies is that collaborating with other existing programs contributes to PSIs’ continuity. The managerial implication of this study is to stimulate front-liners in initiating PSIs.

Risk Management in Indonesian Local Government: A Literature Study

The primary objective of this research is to provide an in-depth understanding of the concept of risk management in Indonesian local governments, specifically focusing on the legal frameworks and cultural aspects surrounding risk awareness. The research employs a literature review methodology, utilizing articles, research journals, and 30 open-access local risk management regulations. Data analysis follows Miles and Huberman's qualitative approach, involving four key phases: data collection, data reduction, data presentation, and conclusion/review. The study reveals that some Indonesian local governments have established legal frameworks for risk management since approximately 2017. Key elements for effective risk management include a culture of risk awareness, robust risk management processes, effective communication and consultation, and sound assessment and reporting practices. The development of a risk-aware culture involves communication of risk understanding across all organizational levels, internalization of risk management in decision-making processes, and the enhancement of a control environment supporting a risk- aware culture. While this research sheds light on the progress of risk management in Indonesian local governments, there may be limitations inherent in the study, such as the scope of literature available and potential variations in local practices. The implication of these findings suggests the need for further research to delve deeper into specific regional contexts and challenges that may impact the effectiveness of risk management.

Budgeting Behavior: Indonesian Local Government Budget Predictions

Objective: The behaviors of overreaction and underreaction exhibited by public sector budget planners have an impact on the disparity between the initial budget set at the beginning of a period and the actual budget realization at the end of the period. This study aims to examine how budget planners in Indonesia predict budgets for local governments, specifically whether there is a difference in the overreaction or underreaction behavior of public sector budget planners among districts and cities in the South Sulawesi Province of Indonesia. Theoretical Framework: This study aims to elucidate the cognitive mechanisms of representativeness bias and the anchoring-adjustment heuristic, which may impact the behavior of individual budget planners in determining budget amounts for future periods and their reliance on past information. Method: This research employs a quantitative approach with a causal and explanatory study design. In this study, the independent variable is the behavior of public sector budget builders, while the accuracy of their predictions for the future budget of the public sector constitutes the dependent variable. The quantitative approach was selected because it aligns with the research's objective of discerning potential misestimations in the behavior of budgeting teams when determining the budgetary allocations for the upcoming year in various patterns or conditions. The research's respondents are the budgeting teams from various districts and cities in the South Sulawesi Province. To test the research subjects, a heuristic of representativeness and anchoring-adjustment is followed when utilizing patterns of revenue realization from previous years (time series). Results and Discussion: This study found that the average Uncertainty in Budget Planner Predictions for Local Governments in each district and city in South Sulawesi, Indonesia, is consistent and does not exhibit significant differences. This research is highly significant as it can provide a valuable contribution to public sector budget planners in Indonesia when establishing budget amounts for the forthcoming period. Research Implications: This study seeks to contribute to advancing research in the realm of public sector budgeting in South Sulawesi, particularly by providing an overview of the occurrence of overreaction and underreaction behaviors among the planners of Local Own-Source Revenue (PAD) budgets in South Sulawesi Province. Originality/Value: The novelty of this study lies in the empirical validation of the utilization of the concepts of representativeness and anchoring-adjustment in the behavior of public sector budget planners when determining the budget amounts for the upcoming period.

Governing Sister City: Global Collaboration and Local Operation

This research aims to analyze the governance of a sister city from the perspective of local governments in Indonesia. It seeks to answer questions, such as why South Korea and Indonesia continue working together despite the cessation of activities during certain periods. It focuses on the dynamic of this cooperation management, the actors involved, and their roles. This research uses a qualitative method to collect data through interviews with informants from local governments and nongovernmental agencies, which serve as key supporting components. Results showed three types of outcome: dynamic, effective, and unimplemented cooperation. Three factors explain these outcomes: administrative support, local government capacity, and leadership. In addition, the nature of cooperation has evolved from being limited to government agencies to involving nongovernmental agencies, thereby strengthening the phenomenon of decentralized governance. These results are evidence of local government agencies' decentralized cooperation, which extends beyond national borders and involves nongovernmental agencies.

UTAUT Model Mediated by Government Information System to the Intention to Use of Indonesian Local Government

Purpose – This study investigates the role of the unified theory of acceptance and use of technology (UTAUT) model on the intention to use mediated by the Government Information System. In the context of this study, the implementation of government information systems through the application of local government information systems (SIPD) in Regional Governments in Indonesia. Methodology/approach –The population in this study includes: Primary High Leadership Officials, Administrator Officers, Supervisory Officers, and SIPD Management ASNs in the Ministry of Home Affairs and local governments with a total sample of 358 respondents. This study uses a form of sampling in the form of purposive sampling and probability sampling, with the sampling technique used in the form of simple random. When viewed from the relationship between variables, this study is included in associative research. The data processing and analysis techniques used in this study were carried out through Descriptive Statistical Tests and Structural Equation Model (SEM). Findings – Based on the results of the study, it is known that Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Condition, either directly or indirectly through the Government Information System as the variable that mediates it, have had an influence on the Intention To use SIPD application. Novelty/value – The novelty of this study fills the research gap by involving the role of the government information system (SIPD) as a mediating factor between performance expectations, effort expectations, social influences, and conditions that facilitate intention to use which is limited only to age and experience as control variables. Thus, a more comprehensive picture of the results of how the influence of factors in UTAUT is mediated by the role of SIPD, and see the extent to which the implications of implementing SIPD in local government can affect the intention to use by civil servants in Indonesia and as recommendations for related parties in developing government information systems.

Service innovation in public health: A case study of an Indonesian local government

This study aims to investigate the innovation and efficacy of the integrated 112 Call Centre service in Parepare City, Indonesia, precisely in delivering healthcare services to the local population. The study aims to comprehend the effects of the Call Centre 112 service, its assimilation by the community, and the obstacles encountered during its execution. The study employs a qualitative methodology to elucidate the nature of service innovation and its effects on the community. The analysis assesses the comparative benefits, compatibility, level of difficulty, and feasibility of implementing the Call Centre 112 service. Furthermore, the study examines the obstacles the local government encounters in implementing service innovation and enhancing service quality. The study's findings demonstrate that the community has responded favourably to the Call Centre 112 service, which has exhibited encouraging patterns in assisting patients, particularly during the COVID-19 pandemic. The service has demonstrated a comparative advantage in terms of compatibility, trialability, and observability, which has contributed to its success in delivering prompt health care to the residents of Parepare City. Nevertheless, the report also underscores difficulties associated with public awareness and comprehension of the program. This research enhances the academic discourse on service innovation in public administration by offering valuable insights into the effects and difficulties associated with the implementation of the 112 Call Centre service in the health sector. The results have practical consequences for local governments and public health agencies, highlighting the significance of visibility and community acceptance in effectively carrying out healthcare advancements.

MODEL OF CABINET RELATIONSHIP WITH REGIONAL GOVERNMENT IN THE ERA OF REGIONAL AUTONOMY

Purpose: To propose a new model of relations between the central cabinet and local governments in the context of regional autonomy. Measures such as the formation of a linear presidential coalition party with coalition parties supporting regional heads, simplification of political parties, and improvement of the political system aim to create a more harmonious and effective relationship between the two entities in the implementation of public policies in the era of regional autonomy. Method: The method used in this research is a normative research method using a statutory approach Results and Conclusion: The relationship between the central cabinet and local governments in Indonesia is influenced by the suitability of supporting political parties. Nonconformity can lead to disharmony. Therefore, a new model of relations is needed that involves a coalition of political parties that are more in line between the cabinet and local governments. Measures such as increasing electoral thresholds, simplifying political parties, and institutional strengthening of political parties are proposed. This is expected to create clarity and enhance cooperation between the two entities for more effective implementation of public policies. Implications of research: The need for the establishment of a new model of relations between the central cabinet and local governments involving a more conformed coalition of political parties, simplification of political parties in every election, institutional strengthening of political parties, and a shift towards an ideology-based coalition. These measures are expected to enhance harmonization in relations between the two entities, strengthen the political system, and bring clarity in policy formation.

EVALUASI PRAKTIK AKUNTABILITAS PEMERINTAHAN DI KOTA KENDARI

This study evaluates government accountability practices in Kendari City as a representation of the condition of local government in Indonesia. Qualitative methods were used by involving various parties, and the results showed the Kendari City government's focus on efficiency, effectiveness, transparency, and community participation. The evaluation results are based on the use of Key Performance Indicators and Government Institutional Accountability and Performance Reports. The Kendari City Government maintains the Unqualified Fair opinion of BPK RI, even though there are indicators that have not been achieved. Policy recommendations include proactive publication, bureaucratic reform, increased transparency through financial reports, and community empowerment. This research is expected to provide guidance for stakeholders in improving accountability and quality of local governance in Kendari City.

The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud

Purpose This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals. Design/methodology/approach The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions. Findings The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours. Practical implications This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it. Originality/value This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.

EXAMINING CHALLENGES OF THE PROSECUTORS ERADICATING CORRUPTION WITHIN CAPITAL EXPENDITURES IN INDONESIA’S LOCAL GOVERNMENT

Objectives: This study explores corruption in the capital expenditure of local governments and prosecutor officials’ failure to combat it. This is associated with the rampant corruption in the procurement (called capital expenditure) of local governments in Indonesia, with a corruption risk of 79%. This prevalent corruption aligns with the escalating complex challenges faced by the prosecutors in its endeavors to unveil and address it. Method: This study scrutinizes archival data and field data used an instrumental case study strategy within the framework of Actor Network Theory (ANT). We get field data through in-depth interviews involving 56 key informants in Yogyakarta's City and Regencies—specifically, Sleman Regency, Bantul Regency, and Yogyakarta City. Results: The findings of this investigation underscore the formidable challenges encountered by prosecutors in addressing corruption within the realm of capital expenditure in local government. First, the deficient financial acuity of prosecutors obstructs the exhaustive gathering of information pertaining to corrupt practices in capital expenditure, consequently complicating their ability to combat corruption effectively. Second, these officials grapple with interventions that further complicate their efforts to tackle corruption, as a result exacerbating the intricacies of the task they are currently facing. Conclusions: This research contribute originally to develop an analysis to decipher the local prosecutor officials fail in combating local corruption effectively, in which useful enhance anti-corruption strategies related to execution of local capital expenditures. The study also provides an insight to improve the understanding of local and national policymakers dealing with the corruption eradication ineffectively in capital expenditures.

Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia

Purpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia. Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia). Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia. Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government.

Big data readiness in the public sector: an assessment model and insights from Indonesian local governments

Purpose This study aims to establish an assessment model to measure big data readiness in the public sector, specifically targeting local governments at the provincial and city/regency levels. Additionally, the study aims to gain valuable insights into the readiness of selected local governments in Indonesia by using the established assessment model. Design/methodology/approach This study uses a mixed-method approach, using focus group discussions (FGDs), surveys and exploratory factor analysis (EFA) to establish the assessment model. The FGDs involve gathering perspectives on readiness variables from experts in academia, government and practice, whereas the survey collects data from a sample of selected local governments using a questionnaire developed based on the variables obtained in FGDs. The EFA is used on survey data to condense the variables into a smaller set of dimensions or factors. Ultimately, the assessment model is applied to evaluate the level of big data readiness among the selected Indonesian local governments. Findings FGDs identify 32 essential variables for evaluating the readiness of local governments to adopt big data. Subsequently, EFA reduces this number by five and organizes the remaining variables into four factors: big data strategy, policy and collaboration, infrastructure and human resources and data collection and utilization. The application of the assessment model reveals that the overall readiness for big data in the selected local governments is primarily moderate, with those in the Java cluster displaying higher readiness. In addition, the data collection and utilization factor achieves the highest score among the four factors. Originality/value This study offers an assessment model for evaluating big data readiness within local governments by combining perspectives from big data experts in academia, government and practice.

COMPARISON OF THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC: A LITERATURE REVIEW

This journal manuscript is the result of a literature review analyzing approaches to evaluating regional government financial performance in Indonesia before and during the COVID-19 pandemic. This research uses a systematic literature review method with a sample of 20 articles. The results of the analysis show that the independence, efficiency and effectiveness ratios are the main ratios used in evaluating regional government financial performance. The COVID-19 pandemic has had a significant impact on financial performance with the majority of studies recording a decline in performance in 2020, although some cases experienced an increase. Further research is needed to understand the long-term impact of the pandemic on the financial performance of local governments in Indonesia.

Local Government Pro-Poor Growth Spending Efficiency And Their Determinants In Indonesia

Local Government Pro-Poor Growth Spending Efficiency And Their Determinants In Indonesia

Fostering Trust Through Bytes: Unravelling the Impact of E-Government on Public Trust in Indonesian Local Government

Fostering Trust Through Bytes: Unravelling the Impact of E-Government on Public Trust in Indonesian Local Government