Governance Management Research Articles

PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, GOOD GOVERNANCE, DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP PENCEGAHAN FRAUD PADA KEUANGAN DAERAH

This study aims to analyze the effect of accrual-based accounting implementation, good governance, and financial management supervision on fraud prevention in regional finances. This research method is quantitative with the type of causality research. The data collection technique used by researchers in this study was a questionnaire method. The population in this study were subjects related to the research that the authors conducted at the secretariat of the Surakarta Privy Council. The sampling criteria set are employees or structural officials of the finance department who are in the secretariat of the Surakarta Keresidenan council. The sampling technique used is purposive sampling technique. The data source used by this researcher is primary data. Data analysis techniques are measured on a Likert scale using SPSS 20 software with data quality tests, classical assumption tests, and hypothesis testing. The results of this study are that the application of accrual-based accounting has a significant effect on fraud prevention both partially and simultaneously. Good governance has a significant effect on fraud prevention. Financial management supervision has no effect on fraud prevention

Understanding the aftermath of banks merger: analyzing price effects on public sector banks since the COVID-19 pandemic

PurposeThe current study immerses in the realm of bank mergers among prominent PSBs in India, focusing on the financial performance of six recently merged PSBs entities. Amidst the global impact of the COVID-19 pandemic on economies, the study aims to uncover the efficiency of these PSBs in navigating this unprecedented crisis.Design/methodology/approachThe evaluation encompasses panel data on an annual basis spanning from 2020 to 2023. To assess the overall efficiency of merged PSBs, the advanced statistical technique like one-step system generalized method of moments has been applied to estimate its efficiency.FindingsThe study findings affirm that PSB mergers have bolstered financial metrics and efficiency. Enhanced return on equity (ROA) and net profit margin (NPM) signify improved profitability and efficiency. The consolidation also facilitates better asset management and utilization. Moreover, merged entities benefit from economies of scale, cost efficiencies, risk diversification, technological investments, and overall performance improvements.Practical implicationsThe study's policy suggestions stress ongoing consolidation efforts to boost banking sector resilience, advocating for improved efficiency, governance, and asset quality management. These steps are crucial for successful bank mergers and fostering a robust, competitive banking landscape in India.Originality/valueThis study is a novel attempt to analyze Indian bank profitability and efficiency post PSB mergers amid COVID-19 pandemic. In a developing country like India, especially in PSBs has experienced significant structural changes over the previous 7 years just before pandemic, such a study necessitates a prompt empirical investigation.

Advancing artificial intelligence in fisheries requires novel cross-sector collaborations

Abstract Artificial intelligence, or AI, has the potential to dramatically improve our understanding and management of the ocean. For fisheries, these benefits could include greater monitoring coverage at lower costs, improved estimates of catch and bycatch, identification of illegal fishing, and seafood traceability throughout the supply chain. However, fisheries AI innovation and adoption faces substantial barriers from the highly regulated nature of fisheries and the complex overlap of government policies, diverse user needs, and market pressures. We argue that needed advances in fisheries AI require novel collaborations to share data and methods, encourage new and diverse entrants to the field, and increase baseline technical literacy across the global fisheries community. Unlocking fisheries data to power AI, particularly image data, can only be achieved through partnerships across government managers, AI developers, fishers and vessel owners, and technology service providers, which, in turn, requires a common vocabulary for policy and technical concepts. With a greater shared understanding across the field, fisheries AI providers can deliver desired results, and users can have confidence that systems are performing as advertised, ultimately meeting monitoring demand and sustainability goals.

Is bureaucracy ironclad after all? Prevalence and variances of performance- and strategy-oriented management in German local governments

This study analyzes practices of performance management (PM) and strategic management (SM) and their prevalence in Neo-Weberian rule-of-law administrations. Based on data from Germany's local government sector, it is shown that after 30 years of New Public Management (NPM) reforms, no more than 20% of German municipalities have implemented the basic aspects of PM or SM. Actual practices combine ideas of PM and SM in quite different ways and can best be understood as variances of a performance- and strategy-oriented management. It is argued that even though patterns of normative as well as coercive isomorphism have existed in the organizational field, the influence of NPM ideas has led to a diversification of management practices within Germany's local government sector. But results also show that there is no tendency toward a broadly NPM-oriented administration and that typical models of Neo-Weberian administration do not truly align with actual practices. Points for practitioners The use of performance information and strategic goals are important management instruments for public organizations. This study shows that in public administrations adhering to more bureaucratic rule-of-law traditions, actual management practices combine aspects of PM and SM in various ways, often not aligning with the recommendations from the advisory literature. The presented insights may help practitioners to better understand the efforts and benefits of these management practices, as well as the trade-offs between them.

Assessing open-pit mining impacts on semi-arid grassland: A framework for boundary and intensity quantification

Coal mining in northern China's grasslands faces significant environmental challenges due to the fragile semi-arid ecosystem and the abundance of mineral resources. However, current research lacks clarity in both theoretical understanding and effective quantification of its impacts. Insufficient distinction between direct and indirect environmental effects, the oversight of interactions from neighboring activities, and inaccurate measurements of impact intensity all hinder a comprehensive understanding. These limitations also prevent the precise delineation of ecological protection compensation areas. In this study, we developed a comprehensive framework utilizing Landsat time-series images (1989–2017) and field sampling data (228 sample locations in 2017) to assess the boundaries and intensities of mining impacts. First, the k-means clustering algorithm was applied to identify the Normalized Difference Vegetation Index (NDVI) time-series trajectories and map the spatial information of direct impacts. Then, a buffer zone was established and an amplitude model was proposed for determined the cross-impacts and their intensities based on the volatility of NDVI trajectories. Accordingly, a Trend-thresholds model was proposed to automatically extract the indirect impacts boundary of mining-dominated on vegetation under varying intensities. The Soil Quality Index (SQI) ∼ distance curves were fitted and a derivative model was employed for determine the boundary of indirect impacted on soil. We applied this assess framework in Baorixile coalfield (i.e., Baorixile coal mine (BM), DongMing coal mine (DM), Shunxing coal mine (SX)) a typical semi-arid grassland mining area, and quantified three types of impacts: direct, indirect, and cross-impacts. Findings reveal negative coal mining impacts primarily confined to permitted mining areas and decreasing over time. Direct impacts boundary limited in the mining sites and its impact intensity shows a dual nature, with a negative weakening and a positive strengthening trend. Widespread negative indirect impacts exist outward the mining area displays spatial heterogeneity, and its intensity attenuation with distances. In there, the very severe effect (D1) is predominantly focusing on the grassland where near by the mining work face (BM maximum range 1.2 km, DM maximum range 0.55 km, SX maximum range 0.4 km). Moreover, our study indicated that vegetation and soil exhibited consistent responses to coal mining impacts within 1 km, demonstrating the feasibility of using remote sensing data to qualify the impact boundary on the grassland environment. Besides, we further identify significant cross-impacts surrounding the mining areas, characterized by strong negative effects, particularly in the southeastern region of BM. This research offers valuable insights for effective ecological compensation governance and scientific environmental management in similar global contexts.

Exploring the institutional barriers to rural water management in Ghana

ABSTRACT Framed within policy support for bottom-up community water management in development practice in the global south, this paper explores the institutional barriers that impede effective community management of water infrastructure in water-stressed rural communities in the Upper Manya District and Yilo Krobo Municipality in the Eastern region of Ghana. The study adopted a qualitative research approach, using data collection methods such as in-depth interviews and focus group discussions with local government and community water management committees and participant observation across four communities. The findings revealed that irregular and inadequate monitoring, poor financial auditing and transparency, inadequate technical support, and limited community engagement were the institutional barriers confronting sustainable rural water management. The study argues that in community water management, hybrid models are more likely to work better than models that focus entirely on either top-down or bottom-up approaches since the former can strengthen technical capacity, financial accountability, and the experimentation of infrastructure co-design initiatives. The paper concludes that by addressing institutional lapses in Africa's infrastructural management regimes, rural populations can become part of, rather than left behind, in the global quest to ensure water availability and sustainable water management for all.

The Sustainability of Local Governments—Evidence from the Online Environment in the Slovak Republic

In recent years, sustainability as a concept has become the subject of several scientific debates. Along with the smart city trend, emphasis is also being placed on the sustainability of cities and towns, yet there is a research gap for smaller municipalities where there is no current scope for increasing the level of digitization or implementing smart city practices. Sustainability here has to be achieved differently, in particular through communication and transparency. This issue is addressed in the present research, which examines 116 Slovak municipalities, as well as their strategic documents and online communication with citizens, using a content analysis method. The study aims to provide knowledge about the functioning of online communication in Slovak local governments by answering seven research questions. These are linked to two research hypotheses, which are also evaluated using a statistical test. One of the main findings is that the overall sustainability work in a local government is dependent on its size. Thus, larger local governments are more likely to implement sustainability. It was also found that larger villages and towns use term sustainability more actively in their strategies than the smaller ones. Additionally, more information channels do not always mean better informing about plans and strategies connected to sustainability in local governments. This paper presents the findings from our research, which can contribute to the field of local government research and management by broadening the view on smaller villages and their functioning in terms of online communication with inhabitants.

Governance and Development of Tourism in Rural Areas through the Lens of Media in South Bukovina (Romania)

Agritourism and rural tourism represent an essential growing sector in certain EU regions, particularly in restructured and rebranded Central and Eastern European countries (CEECs) like Romania that display important rural areas and face important societal and economic changes. The rapid growth of rural tourism activities in the South Bukovina region (historically overlapping most of Suceava County) led, in the new legislative frame, to the establishment of the first regional Destination Management Organization (DMO) in Romania. By an exploratory qualitative, mixed-method case study approach, this study underscores important factors for tourism development in the region, outlining rural and agritourism variables integrated into the public authorities’ discourse. The paper innovatively focuses on the semantic analysis of online newspaper media texts and videos, complementarily analyzed by appropriate software solutions. The main results emphasize the factors for tourism development in the area through a dual cluster centered around the multilevel governance and tourism management structures represented by public authorities on the one hand and the projects, investments, and EU funding on the other. Key stakeholders’ opinion underscored public–private partnerships, supportive administrative structures, tourism events and various natural and cultural resources as sustainable elements that contribute to the successful development of tourism in the region.

An integrated GRC approach to combating fraud in microloan services

This research aims to reduce fraud risks in Indonesian banks and non-bank financial institutions providing microloan services. The study employs data analytics and machine learning techniques using employee data from Bank X spanning 2017-2019 with samples of 28,004 workers (2017-2018) and 27,274 employees (2019). Confirmatory factor analysis and XGBoost predictive modelling are applied within the fraud triangle framework to identify critical fraud risk indicators related to employee pressure. An algorithmic approach categorizes personnel based on fraud risk ratings enabling the detection of potentially suspicious activities for proactive intervention. The analysis reveals that incorporating data analytics into governance, risk management and compliance (GRC) systems can accurately forecast fraud probability by focusing on factors associated with employee pressure and opportunities. This facilitates targeted fraud prevention solutions by integrating control mechanisms, risk processes and auditing standards. The predictive model provides valuable insights for policymakers to combat fraud by enhancing governance and risk management practices specific to microloans. This research concludes that the predictive model is a pragmatic decision-making tool for banks offering micro-loans. It mitigates dangers by detecting high-risk personnel and transactions. Integrating data analytics with robust GRC frameworks enables financial institutions to uphold integrity through proactive fraud monitoring and targeted preventive interventions tailored to identify risk profiles. The study offers an integrated technological organizational approach to protect microlending activities.

Reconstruction Of Provincial Authority In The Field Of Marine Affairs And Fisheries To Regency/City Governments In Realizing The Welfare Of Small-Scale Fishermen In Indonesia

<em>Horizontal conflicts occurred after the UUPD came into effect because there were regulations regarding changes in marine zoning for small fishing communities. Meanwhile, the authority of the district/city government over coastal areas and small islands has been regulated in the UUPWP3K that the authority of the regional government to manage coastal and small island resources. This study aims to analyze the provisions of laws and regulations on regional government and coastal area management as regulated in the regulations on coastal areas and small islands, and how to reconstruct the authority of the provincial government to the district/city government as before. The research method used is normative legal research. Normative legal research is research that is carried out or directed at legislation, namely the relationship between one regulation and another and its relation to implementation in practice. The results of the study show that since the UUPD came into effect, the authority to manage the marine and fisheries sector as well as coastal areas and small islands by the district/city government has been reduced. The zoning area of 0-4 miles which was originally managed by the district/city government is now managed by the provincial government, thus making the provincial authority zoning 0-12 miles</em>

Sustainability reporting from the preparers’ perspective in locally-owned public enterprises

IMPACT Locally-owned enterprises (LOEs), which are businesses that are wholly owned by a local government, provide services that are required by law on a monopoly basis. Preparers of sustainability reports for LOEs know first hand what information is available, how to calculate the indicators and interpret them. These people can provide a first insight into the challenges, political will and local government management priorities that regulators consider in their sustainability reporting requirements. The views of Spanish LOE preparers, presented in this article, can be used to improve sustainability disclosure practices in other European LOEs. Preparers’ experiences can also be useful for policy-makers in improving legislation in this field.

Leveraging Azure And AWS Advisor Scores for Improved Cloud Governance and Cost Management

Cloud governance and cost management become major concerns when shifting to cloud environments [Figure 1] Because cloud resources are dynamic, frameworks for evaluation and optimization that need the least amount of financial outlay are required. In this sense, cloud resource management has been made easier by built-in tools like Advisor scores, which present a list of recommendations for improved usage, on platforms like AWS and Azure. The finest practices in the areas of security, performance, dependability, and cost efficiency are highlighted by these scores. Furthermore, if a company utilizes these ratings consistently, it can discover opportunities for significant cost savings in addition to improving governance, policy, and regulatory compliance. This paper explores how Azure and AWS Advisor ratings may be used as useful tools to improve cloud governance and simplify cost management. By doing this, it aims to offer a critical perspective on how these technologies could change how organizations optimize their use of cloud resources. These ratings, when combined with governance frameworks, will encourage enterprises to manage cloud resources more proactively and methodically [12]. The organization will maintain compliance with industry standards thanks to this systematic examination, which will lead to unmatched security and dependability as well as cost control. Eventually, the company will be able to safely use AWS and Azure advisor scores to optimize cloud operations, maintaining the cloud's reliability, security, and efficiency while keeping it in line with strategic goals

Research on the impact and improvement path of artificial intelligence on government regulation efficiency

With the deep integration of intelligent technology and government management scenarios, the management functions of modern government have also undergone changes, and artificial intelligence has gradually penetrated into the modernization process of government management. Artificial intelligence not only accelerates the transformation and innovation of government management models, but also impacts government regulation, triggers information security risks, and brings legal and ethical issues to the government. The article will analyze from four aspects: achieving intelligent control, strengthening joint governance, conducting credit supervision, and accelerating regulatory mechanism reform, providing a basis for the government to choose a path to improve regulatory efficiency in the intelligent era.

Conflict and coexistence: analysing the dynamics between traditional leadership and democratic governance in Dukuduku, KwaZulu-Natal

This paper examines the conflicts arising from the coexistence of traditional leadership and democratic local governance in Dukuduku, KwaZulu-Natal, a region marked by overlapping authority and contested land claims. Despite constitutional recognition, traditional leadership in post-apartheid South Africa remains ambiguously defined, leading to clashes with democratically elected structures over roles, responsibilities, and territory. This study uses a qualitative methodology to analyse archival materials, media sources, and meeting records and conducts semi-structured interviews with 25 stakeholders, including traditional leaders, senior citizens, and subsistence farmers. The findings reveal that introducing a local government system under the Amakhosi jurisdiction precipitates confrontations, particularly where duties intersect. In Dukuduku—proclaimed a state forest—the recognition of traditional authority creates disputes over land ownership and governance, complicating the administration of land and impacting service delivery. The analysis suggests that the institutional "invention" and subsequent "recognition" of traditional leadership in areas like Dukuduku not only challenge the perceptions of state land but also exacerbate power struggles, thereby affecting local development and governance. The study contributes to understanding the dynamic interplay between traditional and democratic governance systems in rural South Africa. It highlights the implications for policy and local administration in managing such dual governance structures effectively. This study explains how hard it is to combine traditional structures with a modern democratic framework. It also gives us a better understanding of what this means for rural governance and land management in changing societies.

Corporate strategic aggression and environmental investment decisions: Evidence from A-share listed firms

Corporate strategy greatly influences corporate investment activities. This study seeks to better understand the relationship between the level of corporate strategic aggression and environmental investment decisions based on 2011–2020 data. We find that increasing the intensity of strategic aggression effectively increases environmental investment. Moreover, this effect is incentivized by good corporate environmental, social, and governance performance, innovation ability, and management tone manipulation. Although financing constraints may hinder the positive effects of corporate aggression on environmental investment, independent directors and corporate risk promote maximum positive effects. These findings enable companies to identify strategically motivating factors for improving environmental protection.

The Influence of the Tanah Lot Art and Food Festival on Tourist’ Visiting Interest

Purpose: This research aims to determine the influence of the Tanah Lot Art and Food Festival on tourists' interest in visiting Tanah Lot. Method: This research employs a quantitative approach at the Tanah Lot Tourist Attraction (DTW) in Beraban, Tabanan, over a five-month period (January - May 2024). Data was collected through questionnaires to examine the influence of the Tanah Lot Art and Food Festival on tourists' interest in visiting. Data analysis was conducted using simple linear regression with SPSS. Result: The results indicate that the Tanah Lot Art and Food Festival has a positive and significant impact on tourists' interest in visiting, both partially and simultaneously. Partially, the t-value (5.398) exceeds the t-table value (1.660), and the significance value (0.000) is less than 0.05. Simultaneously, the F-value (12.875) exceeds the F-table value (2.70), and the significance value (0.000) is less than 0.05. The festival contributes 35.2% to the tourists' interest in visiting, while 64.8% is influenced by other variables not examined in the study. Contribution: This research makes significant contributions in several areas. Theoretically, it enhances the literature on the impact of art and food festivals on tourist interest. Practically, the findings offer valuable insights to the management of Tanah Lot Tourist Attraction (DTW) and local government on strategies to boost tourist visits through event organization. Additionally, from a policy perspective, the empirical evidence provided can support the formulation of policies for the development and promotion of event-based tourism

Factors associated with the non-retention of health sector employees recruited in Iran: a survival analysis

BackgroundHealth staff are an essential component of the health system and a significant factor in improving health outcomes. As a result, without a suitable number of trained and supported workforces, health-related goals will not be achieved. As a result, one of the most significant tasks of the government and healthcare human resource management in healthcare organizations is focusing on development and maintenance of personnel.MethodThis study was a longitudinal and historical cohort study. Data was collected on the 40 medical universities and healthcare organizations under the jurisdiction of Iran Ministry of Health and Medical Education from 2008 to 2018 from the human resources database. In this study the COX regression and survival analysis was used to assess the factors of staff maintenance, retention rate, and the risk of turnover.Result46,939 health workforces were included in the study, of which 13,328 (28.4%) were men and 33,611 (71.6%) were women. Based on the finding of cox regression model, the retention of staff were statistically different between male and female. Employees whose current work place and birthplace were similar had a significantly higher probability of retention. Accordingly, the cox regression result showed, the risk of employee turnover for single personnel was higher than the married ones.Conclusionan applicable policy for increasing maintenance among workforce recruitment, could be considering the native born professionals instead of non-natives born which reduce the costs of employee turnover, including re-hiring, initial and on-the-job training, housing, and other extra living expenses away from home and family.

Mental models of aquaculture governance in Indonesia

Aquaculture stakeholders have mental models, which are the internal cognitive representations of how they understand and prioritize the different features of their aquaculture systems. Individuals and stakeholder groups are likely to have different mental models, with implications for making cooperative governance work and guiding the rapidly emerging sector’s sustainable development. We apply a participatory approach called fuzzy cognitive mapping to capture and compare the mental models of community-based coastal pond aquaculture stakeholders in Indonesia, including farmers, government managers, and researchers who need to work together to govern a rapidly expanding aquaculture sector which faces critical sustainability challenges. To conceptually structure our comparison, we use Elinor Ostrom’s social–ecological systems framework. Our results highlight important differences between stakeholder group mental models which represent potential conflicts of interest and barriers for collaborative governance. Fish farmer models emphasize resource system challenges relating to production instability and risk, while government managers emphasize increasing production intensity to meet sectoral growth targets. Researchers, in contrast, tend to focus on pond waste treatment and water quality management. Governance attributes were consistently perceived as less frequent and less influential compared to other social–ecological dimensions, reflecting perceptions of weak governance in the sector. We identify a critical need for programs aimed at strengthening community-level institutional arrangements for governing shared aquaculture resources, increasing technical knowledge capacity, and managing financial risk. By merging all stakeholder models into a single “community” model, we identify key consensus action situations across the three groups as potential focal points for aquaculture development which may serve as a starting point for actors to work together to identify context-appropriate institutional solutions to these sustainability challenges.

Can bike sharing achieve self-balancing distribution? Evidence from dockless and station-based cases

In many cities, bike sharing systems, including station-based bike sharing (SBBS) and dockless bike sharing (DBS), are gaining popularity rapidly. Bike rebalancing is one of the most expensive aspects of bike sharing operations, and it takes several hours. In terms of reducing the inefficiencies of frequent short-term bike rebalancing, whether bike distribution achieves long-term self-balance for one day or even longer periods is a critical issue that has received insufficient attention. This paper aims to provide insights into long-term facility planning by investigating the self-balancing phenomenon of shared bikes. It is evaluated using daily stability analyses from the DBS case in Nanjing, China, and the SBBS case in New York, USA. DBS virtual stations were identified throughout the city, and (virtual) stations can be classified into four categories using various clustering methods. The findings demonstrate that 72% of DBS virtual stations and 81% of SBBS stations can achieve bike self-balancing, with only a few (virtual) stations failing to do so. In terms of non-self-balancing stations, bike-increasing stations are primarily located in the city center, whereas bike-fluctuating stations are primarily found near metro lines. This research can assist bike sharing companies with their daily operations and contribute to government management.

Government Management for Sustainable Economic Development and Innovation

Objective: The objective of this study is to analyze whether efficient and effective government management promotes sustainable economic growth and innovation. It seeks to understand how the income generated through GDP per capita is related to the effectiveness and efficiency with which the government of the State of Nayarit performs. Theoretical Framework: Effective and efficient government management, which uses innovative technologies to improve public administration, is the basis of the research. The relevance of economic diversification for resilience to external events is highlighted, based on the endogenous growth theory, which emphasizes the role of innovation and human capital in economic development. Transparency and citizen participation, which are fundamental for a modern and effective government, are promoted by open government innovation. Method: A non-experimental research of quantitative type was established, in which information was collected on the study variables (Hernández et al., 2014). Subsequently, a correlational type of research was conducted, considering four socioeconomic development indicators of the Mexican Institute for Competitiveness A.C. The research was conducted in Nayarit, Mexico, considering the periods from 2021 to 2023. Subsequently, Spearman's Rho correlation was performed because the Shapiro-Wilk normality test did not meet the normality assumption. Results and Discussion: The findings reveal important relationships and implications in the theory of efficient and effective government administration; first, it shows that improvements in tax collection efficiency are directly related to economic growth and diversification in Nayarit, Mexico. On the other hand, economic growth is driven by internal factors such as investment in human capital and innovation, further suggesting that greater economic complexity can lead to lower own revenues and ultimately to a lack of technological infrastructure or adequate public policies. Implications of the research: The practical and theoretical implications of this study highlight the importance of efficient and strategic government management, the need for economic diversification policies, and the re-evaluation of economic theory in specific contexts. The differences and limitations observed suggest areas for future research and improvements in data collection. Originality/Value: The present research contributes to the line of public administration and economic development, since the results found motivate the generation of sustainable growth and economic diversification policies. The above, adds to the content on state level income and GDP, in this particular case to the state of Nayarit, Mexico.