Local Government Accountability Research Articles

Conceptual Model of The Role of Territorial Management Controller and Good Governance

Purpose: This literature review aims to explore the intersection of management control and good governance at the local level, specifically within territorial authorities. The central purpose is to understand how management control can act as a strategic tool to enhance transparency, efficiency, and accountability in local governance. Method/design/approach: Methodologically, the review involves a comprehensive exploration of academic databases to identify relevant articles, theses, and books on the subject. The synthesis of findings encompasses historical perspectives, theoretical frameworks, and empirical studies, providing a holistic overview of the complex relationship between management control and local governance. Results and conclusion: The review synthesizes findings that reveal the multifaceted nature of good governance, the historical evolution of governance concepts, and the intricate link between management control and organizational strategy. It highlights the various responsibilities of territorial management controllers, encompassing decision support, education, and mediation functions. Research implications: The review suggests future research directions and underscores the practical importance of adapting private sector tools to the public sector while considering the specificities of territorial governance. Socially, effective management control practices are seen as potential enhancers of citizen satisfaction, transparency, and accountability in local governance. Originality/value: The originality and value of the literature review lie in its comprehensive exploration of historical governance evolution, the conceptualization of good governance, and the integration of management control into the public sector. It provides a rich framework for studying their interaction in territorial communities, offering insights that can inform both research and practical applications in local governance.

Audit Internal terhadap Kecurangan dan Penyimpangan Keuangan Pemerintah Daerah

This study examines the role of Internal Audit in strengthening local government financial resilience by integrating the concept of financial resilience from various sources. The research found that Internal Audit can contribute to responding to and overcoming financial stresses by improving the effectiveness of internal control, compliance, operational efficiency, and risk management. Internal Audit not only responds to financial pressures, but is also proactive in fraud prevention and financial risk management. The research method used a qualitative case study approach, the research involved 15 internal audit practitioners from various government institutions. The holistic involves in-depth interviews, document analysis, and direct observation to dive into the internal audit practices conducted by respondents. The results show that effective internal audit practices not only have an impact on fraud detection and prevention, but also play a crucial role in improving the integrity of financial reporting and accountability of local governments. However, some obstacles, such as budget, personnel, and technology constraints, may affect internal audit performance. Improvement recommendations include greater investment in technology training, better budget allocation, and increased number of personnel in internal audit.

PERAN PONDOK PESANTREN DALAM PENGEMBANGAN MASYARAKAT DI ERA GLOBALISASI

This article aims to analyze the role of Islamic boarding schools in community development in the era of globalization. So far, Islamic boarding schools are known to be limited to traditional religious educational institutions with kyai and santri components. However, currently, Islamic boarding schools have made great progress in various ways, not only as traditional religious educational institutions but also as pioneers of social transformation. Therefore, this research is important as a vehicle for communicating to the government or the wider community about the role of Islamic boarding schools in their development. Community development is a fundamental concept that underlines many well-established terms such as resource development, rural community development, community economic development, rural revitalization and community-based development. The method used in this research uses a qualitative approach with the nature of library research with data collection techniques obtained through relevant literature: journals, textbooks and online literature. The research results show that the role of Islamic boarding schools has been implemented well in community development, which shows the quality of social relations and planned and gradual progress, such as improving public services and facilities, increasing local government accountability, increasing community participation, improving leadership, building new institutions, and initiate economic and physical development. Keywords: Islamic boarding school, Community Development, Globalization

Assessment of Intergovernmental Relations and Service Delivery in SabonGari Local Government Area of Kaduna State, Nigeria

The practice of Intergovernmental Relations provides certain conditions for two or more federating units to come together to provide services to the people. Local Government inability to function effectively is due, in part to corruption, financial and constitutional problems, due to continued strangulation of local government authorities by state government and also through the use of joint account financing. The objectives of the study generally, are to find out whether and how the Kaduna state government interferes with the autonomy of Sabon-Gari Local government in the latter’s quest to formulate and implement local policies for the provision of service delivery. The major finding of the study showed that the more accumulated financial resources of local government account, the more the state government takes out of it illegally, thereby resulting into less services provided by local government to its people. The study recommended, the need for the on-going national constitutional review to make emphasis on ensuring the power of autonomy of local government authorities should be given in full also the removal of joint account financing.

21st Century Challenges of Social Accountability in Post-Soviet Estonian Local Governments

Contemporary European social work is based on the principles of collective responsibility, human rights, and social justice. The preparation and adoption of the Social Care (Welfare) Act in 1995 followed the general principles of the corresponding law from 1925, in that the responsibility for organizing social welfare fell to local government. Thus, at the end of the 20th century, the main public social work` organizer in Estonia is the local government. Following an accountability-based approach, this research has aimed to explore the accountability of social work in the rural local government. The utilized methodology has been the collective case study (Mills 2010). I followed the information-oriented selection: the cases of maximum variation by size and location. Triangulation has been used as a procedure for acquiring data (Ragin 2011). The lack of state regulation together with an insufficient understanding of social work has affected the local government’s ability to interpret the required duties. An agreement has been missing for sharing the responsibility between the state, the local government and the families. There is also the problem of the local-centered practice, whereby the local government’s own practice of social work has been politically loaded.

Pengaruh Sistem Akuntansi Pemerintah Daerah, Pengendalian Intern, Dan Transparansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Di Kabupaten Gresik

Government performance accountability, especially at the local level, is the main focus in responding to public demands. The implementation of performance accountability is believed to form a democratic government order, as evidenced in the Government Agency Performance Accountability Report. factors such as local government accounting systems, internal control systems, and transparency as key elements that influence performance accountability. The examination approach utilized is quantitative, which is a deliberate, coordinated, and organized research come nearer from the outset to the detailing of the exploration plan. The consequences of this study are that the Nearby Government Bookkeeping Framework altogether affects the exhibition of government organizations, as per the standards of Neighborhood Government Hypothesis. Interior Control doesn't make a huge difference, maybe because of varieties in execution in different neighborhood government settings. In any case, Straightforwardness fundamentally affects the adequacy of schooling program execution, as per the standards of Neighborhood Government which underline the significance of straightforwardness in spending plan the board. By and large, the free factors all the while fundamentally affect the exhibition responsibility of government organizations.Keywords: Local Government Accounting System; Internal Control; Transparency; Accountability of Local Government Agency Performance

ENHANCING RURAL COMMUNITY DEVELOPMENT THROUGH POLITICAL TRANSPARENCY

Political transparency plays a pivotal role in strengthening active participation and awareness of rural communities in local development processes. . This study aims to analyze the role of political transparency in shaping empowered and resilient rural communities. The primary focus is to understand the positive impact of political transparency on active participation of village residents, enhancing accountability of local government, and driving sustainable development. The research employs a qualitative descriptive analysis approach, combining primary and secondary data. Primary data is gathered through interviews with local leaders, community figures, and village residents, while secondary data is derived from official documents and relevant literature studies. The findings indicate that the implementation of political transparency significantly enhances the participation of rural communities in the development process.

Institutionalizing local government accountability: a case of Nabire, Indonesia

This research investigates the challenges and opportunities associated with institutionalizing local government accountability, with a focus on the case of Nabire. The central research problem addressed is the intricate interplay between legislative-institutional relations and executive accountability, focusing on a specific case study that delves into the performance and transparency of the Regent of Nabire. The methodology involves a comprehensive examination of the Regent's actions and decisions, scrutinizing their adherence to legal frameworks, responsiveness to public concerns, and collaboration with the legislative body. Results indicate that while Nabire has made significant strides in certain areas of local government accountability, challenges persist, including issues related to resource allocation, capacity building, and community engagement. The study recommends tailored strategies for enhancing local government capacity, promoting community participation, and fostering collaboration between different levels of governance to ensure effective institutionalizing in Nabire. The findings contribute valuable insights to the broader discourse on improving local governance models, particularly in regions facing similar socio-economic and environmental challenges.

The Influence of Governance and Political Support on Corrupt Practices in Aceh Province

The study investigates how governance and political support affect the level of corruption in Aceh Province. To measure the level of corruption, the number of corrupt individuals involved in corruption cases that the court handled between 2019 and 2021 was taken into consideration. The governance aspect was evaluated based on the achievements of Monitoring Control for Prevention (MCP) and performance accountability, while political support was assessed by the support provided by political parties in the legislature to regional leaders. The negative binomial panel regression method with a fixed-effect approach was used to analyze the data collected from 24 local governments (provincial and district/city) in Aceh Province. The results indicate that governance has a significant negative impact on corruption. Therefore, it is crucial to consistently improve governance by enhancing MCP achievements and performance accountability in local governments to combat corruption in Aceh Province. Improvement efforts can be made to optimize the role of APIP in overseeing the implementation of government, especially state financial management to be more effective and efficient

Analisis Kinerja Keuangan Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Kebumen

Measuring financial performance is very important in assessing the accountability of local governments in managing local finances. The development of government financial performance can affect the community, because the greater the ability of a region to explore regional potential, not only to provide funds for the implementation of governance and regional development, but also to realize maximum services for the community. In analyzing the financial performance of local governments, it can be done by looking at the performance of the Budget Realization Report (LRA). This study aims to analyze the financial performance of the local government of Kebumen Regency in 2017-2021 based on the Ratio of Degrees of Fiscal Decentralization, Regional Financial Dependence, Regional Financial Independence, Effectiveness of Regional Original Revenue and Efficiency of Regional Original Income. The analysis technique used is quantitative descriptive. The data used is secondary data in the form of Kebumen Regency APBD and LRA reports for 2017 – 2021 obtained from the official website of www.djpk.kemenkeu.go.id. The results of this study show the financial performance of the local government of Kebumen Regency in 2017 – 2021 based on the Fiscal Decentralization Degree Ratio with an average of 15.09%, based on the Regional Financial Dependence Ratio with an average of 23.49%, based on the Regional Financial Independence ratio with an average of 64.59%, based on the average Regional Original Revenue Effectiveness ratio of 117%, and based on the Regional Original Revenue Efficiency ratio with an average of 98.87%.

Gender issues in local government accountability reports: insights from Islamic regions in Indonesia

Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-programs-reporting to the public, especially in Islamic areas, in the context of a democratic country like Indonesia.Method - The provincial governments of Aceh and West Sumatra were the main settings for this study, as they are the two main Islamic regions in Indonesia. This study used a qualitative content analysis approach to analyze the research data based on Accountability Reports in the span of 2017-2021, which was the primary data source for this research.Result - The results showed that the disclosure of gender issues in the accountability reports of the two provincial governments was still low, below 50% of the 18 indicator items used in this study. In addition, there is no standardized format for submitting government performance indicators and explanations.Implication - This research emphasizes that there is still a need for public encouragement for specific issues to receive an optimal policy share at the local government level.Originality - This is the first study known to examine Islamic values and gender disclosures in local government settings.

Implementation of Manokwari Regency DPRD Duties Regarding Supervision of Regional Government Performance Based on Law Number 23 of 2014 concerning Regional Government

Law no. 23 of 2014 concerning Regional Government provides a legal basis for the Regional People's Representative Council (DPRD) in supervising the performance of regional government. The Manokwari DPRD, as one of the legislative institutions at the regional level, has an important role in carrying out this supervisory task. This research aims to examine the implementation of the Manokwari DPRD's duties in monitoring regional government performance based on Law no. 23 of 2014. The research method used is descriptive analysis with a qualitative approach. Data was obtained through interviews with members of the Manokwari DPRD, document analysis, and direct observation of the Manokwari DPRD's work processes related to monitoring regional government performance. The research results show that the Manokwari DPRD has carried out its supervisory duties in accordance with the provisions of Law no. 23 of 2014. They supervise regional government performance through a number of mechanisms, such as commission meetings, plenary meetings, and examination of regional heads' accountability reports. They also play an active role in monitoring the use of regional budgets and evaluating regional government programs. However, there are several challenges in carrying out the supervisory duties of the Manokwari DPRD. One of them is limited resources, both in terms of manpower and budget. Apart from that, sometimes there are political obstacles that affect the independence of the DPRD in carrying out its supervisory function. Some DPRD members also face obstacles in accessing information needed for supervision. In the context of monitoring regional government performance, the Manokwari DPRD has great potential to increase accountability and transparency of regional government. To overcome the challenges faced, efforts are needed to strengthen the capacity of DPRD members, increase budget allocations, and ensure DPRD independence in carrying out supervisory duties. Apart from that, good cooperation between the DPRD and regional governments in providing access to the necessary information is also important. In conclusion, the implementation of the Manokwari DPRD's duties in monitoring regional government performance is based on Law no. 23 of 2014 has been running well, although there are still several challenges that need to be overcome. With the right efforts, the Manokwari DPRD can play a more effective role in increasing accountability and transparency of local government and improving the quality of public services for the people of Manokwari.

Tenacity of Accountability in Local Government to Achieve Public Trust

The uncertainty in determining the public’s trust portrays public prejudices towards the government, especially in service delivery. As a field government, local government is a place of study in this matter. Being the closest to the public, the work and services of local government are primarily subject to public scrutiny and questions. Accountability means excellent services and general satisfaction, which can lead to public trust. Three important accountability activities have been chosen to assess public trust. By using Smart-PLS to test the variables, encouraging results were derived in terms of the accountability of public servants towards public trust.

Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator

This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements.
 Keywords: internal control, external pressure, accountability, and financial reporting transparency

E-governance and blockchain technology in local government

Purpose: One of the doctrines of New Public Management is increased efficiency and consumer satisfaction in local government. Implementing new technologies like digital administration and blockchain could be very helpful in achieving this objective. The article focuses on the usability of e-government as a management tool and the possibility of implementing blockchain technology in local government accounting. This re-search attempts to answer the following research question: What are local government employees’ perceptions of e-governance and blockchain technology? Methodology/approach: A survey was used as a research tool to determine the role of digital administration and blockchain technology in local government units at the community level. A questionnaire was emailed to all municipalities in Poland: rural, urban and urban-rural. Findings: The results of the research show that, in the respondents’ opinion, the use of e-governance in local government is very helpful in management. However, the use of blockchain technology in local government accounting is debatable. Research limitation/implications: This paper will be useful to academics and practitioners to enable an understanding of the problems associated with introducing and using new technologies in local government. The limitation of the research is that blockchain technology is new and, unfortunately, there are very few examples of its implementation by local governments in Poland. Therefore, it is difficult to assess the positive and effective implementation of blockchain technology by local governments. The article shows the point of view of local government officials, which is also a limitation of our research. Originality/value: The article makes an important contribution to the research on the use of new technologies in local government units. The research has made it possible to assess e-government as a tool for managing local government units and to present officials’ attitudes to the possibility of using blockchain technology in local government accounting.

Factors Affecting the Completion of Follow-Up On Audit Results In Regional Equipment Organizations in South Buton District

Communication is a crucial process for information exchange between parties acting as senders and recipients through various media. Competency of Human Resources (HR) is essential for successful company operations, and improving it contributes to effective follow-ups on examination results. This study employs a quantitative descriptive method to examine the influence of communication, HR competency, and disposition on Follow-Up Examination Results (TLHP) in South Buton Regency's Regional Apparatus Organization (OPD) with unfinished audit recommendations. The research involves 100 civil servants as the sample and utilizes primary and secondary data collected through interviews, observations, and document analysis. Multiple regression analysis using SPSS software reveals the significant impact of communication and competency on TLHP. Communication has a positive influence (p-value = 0.002, t = 3.294), while competency positively affects TLHP (p-value = 0.002, t = 3.181). However, disposition shows no significant effect (p-value = 0.807, t = 0.245) on TLHP. The coefficient of determination (R2) at 0.503 indicates that 50.3% of TLHP is explained by these variables. Therefore, this study enhances understanding of the factors influencing TLHP and contributes to local government accountability. In summary, this research emphasizes the significant impact of communication and competency on the effective resolution of Follow-Up Examination Results (TLHP) in the context of the studied organization. However, disposition does not exhibit a substantial influence on TLHP. These findings offer valuable insights for TLHP management, suggesting avenues for organizations to enhance their resolution efficiency.

The Role of Risk Management Implementation in Increasing Accountability: A Study of All Regency/Municipality Governments

The regional government is susceptible to risks that may impede attaining objectives while executing its responsibilities and powers, necessitating implementing risk management measures. Implementing risk management in local governments is a novel development, with corresponding guidelines issued in 2019. This study seeks to test whether applying risk management based on these provisions can positively impact increasing financial accountability. The present investigation involves the entirety of the population within the jurisdiction of the regency/municipality government as the research participants. The study's empirical data were acquired from the Financial and Development Supervisory Agency and the Ministry of Administrative and Bureaucratic Reform of the Republic of Indonesia (Kemenpan-RB). Subsequently, the data were subjected to regression analysis techniques utilizing SPSS software. This paper provides findings that entities that implement risk management will have implications for higher SAKIP scores. This implies that risk management can deliver reasonable guarantees to achieving local government goals, especially regarding financial accountability. The present research employs the SAKIP score as a surrogate for assessing accountability, albeit acknowledging its restricted measurement outcomes and partial depiction of local government accountability. Specifically, the SAKIP score delineates the accountability of performance attained by a governmental entity in executing programs and activities funded by the APBN/APBD. The findings of this research possess the potential to be extended to all local governing bodies to enhance the attainment of local government accountability goals.

The Role of Organizational Commitment to Improving Public Accountability in Local Government

The Role of Organizational Commitment to Improving Public Accountability in Local Government

Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan (BLUD) Puskesmas Pada Pemerintah Kota Pekanbaru

Puskesmas with BLUD status are given flexibility in the context of managing health services, both from human resources (HR) to financial management. In Pekanbaru City there are 21 Community Health Centers with BLUD status. The sample in this study used a purposive random sampling method. The results of analytical testing of the influence of human resources on the quality of financial reports for regional public service agencies (BLUD). Namely the application of the local government accounting system to the quality of the financial reports of the regional public service agency. From the results of the third analytical test that has been carried out, it is known that organizational culture variables have a significant effect on the quality of the financial reports of the Regional Public Service Board (BLUD) of the Community Health Centers in Pekanbaru City. And it can be concluded that the three hypotheses are influential and significant

Performance Management Implementation in Local Government: Lessons from Recent International Literature

Performance Management Implementation in Local Government: Lessons from Recent International Literature