Performance Of Government Institutions Research Articles

Assessment of Public Spending Efficiency of Health and Education in Nigeria

This study analysed the efficiency of Nigeria’s public spending in the health and education sectors using the non-parametric Data Envelopment analysis (DEA) approach. It further examined the environmental variables (which can be economic, institutional or demographic factors) influencing public spending efficiency in these sectors for the period 2000–2022 using censored Tobit regression and fractional logistic regression. The empirical results showed that the average public spending efficiency scores of health and education are 0.979 and 0.912, respectively, implying that Nigeria can still improve the efficiency of these two sectors even though it is relatively high. The second analyses of the regression results revealed that broad money and the size of government spending are the economic variables which have significant influence on the efficiency of both the health and education sectors. Control of corruption and government effectiveness are the government institutional variables that have a significant influence on efficiency. Both urbanization and population growth have been found to significantly influence public spending efficiency. This study strongly recommends the deliberate implementation of policies and measures that will improve the performance of government institutions and the development of secured urban centres in Nigeria, which will help ensure improvement in public spending efficiency in Nigeria.

Membangun Budaya Profesionalitas Pegawai ASN

The employee work culture that develops in an organization should continue to improve over time. However, it is currently apparent that the expected productivity is difficult for every employee to maintain. Disregard for moral values and work culture has given rise to several problems in the performance of government institutions, including: (1) Negative opinions from the public regarding public services provided by government officials, (2) Lack of discipline among government officials which affects the quality of services unsatisfactory community, (3) Non-implementation of work culture values which results in negative perceptions of officers, and (4) Lack of knowledge, skills and attitudes among government officers which require improvement. The method used in writing this article is literature study. Efforts to overcome these problems include increasing commitment, supervision, training, implementing incentives, better internal communication, and developing knowledge and skills. By implementing these efforts, it is hoped that public service performance can improve, improve public perception, and build trust in government institutions. The work culture of state officials has a significant impact on the quality of public services. Problems such as negative assessments from society, lack of discipline, non-implementation of work culture values, and lack of knowledge, skills and attitudes affect the effectiveness of services. To overcome this, steps are needed such as increasing commitment, implementing monitoring and incentive systems, socializing work culture values, and developing knowledge and skills.

Anteseden Perilaku Ketidakpatuhan Pajak pada Usaha Mikro, Kecil dan Menengah

Research aim: This study scrutinizes tax non-compliance by integrating new variables from social and economic approaches such as geopolitics, tax service quality, public governance quality, tax system rate, and penalties. Design/Methode/Approach: This research uses an explanatory research approach on 175 MSMEs in the food and beverage sector in Batu City. Moreover, using a census sampling technique. Research Finding: The study's findings indicate that geopolitics, tax service quality, public governance quality, tax system rate, and penalties significantly influence tax non-compliance among MSMEs. Theoretical contribution/Originality: As a contribution to tax knowledge, this research includes new variables in the tax non-compliance model which include social variables and psychological theory. Practitioner/Policy implication: This research can be utilized to enhance the performance of government institutions and departments. The government, as well as tax authorities, can benefit from this research in developing solutions needed to eliminate or minimize the problem of tax non-compliance. Research limitation: This research only focuses on MSMEs in the food and beverage sector in Batu City.

PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN OKU

This research aimed to determine the implementation of public sector accounting and internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. The data analysis technique used was multiple linear regression. Based on the data analysis, it was found that the implementation of public sector accounting had a significant influence on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. Meanwhile, for the internal control variable, there was a significant influence of internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. Simultaneously, F count 219,570F table 3,30, so Ho was rejected and Ha was accepted, meaning there was a significant influence of the implementation of public sector accounting and internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. The coefficient of determination (R2) obtained was 0.934, which means that the contribution of the influence of the implementation of public sector accounting and internal control system on the performance of government institutions was 93.4%, while the remaining 6.6% was influenced by other variables not included in this research model.

Enhancing the public value of mobile fintech services through cybersecurity awareness antecedents: A novel framework in Jordan

The study aimed to link cybersecurity awareness and its antecedents to discover the level of public value of using mobile financial services from the perspective of ‘citizens in the government context in Jordan. The quantitative approach was customized to serve the purposes of this study. A convenience sampling method was used based on 550 e-survey Jordanians from whom data were collected. A total of 449 responses were used in the analysis process. A structural equation model was specified to evaluate the developed research model. The results revealed that all hypotheses are accepted at less than P<0.001, cybersecurity awareness and predictions of financial services systems play a significant role in determining the use of financial services systems and generating the value of using financial services. Moreover, combining cybersecurity awareness with public value theory is an important approach to measure the performance of government institutions, especially in the financial services industry. Therefore, these results can be used to develop financial services and meet Jordanians’ requirements. Therefore, providing well-understood dimensions that influence the value of microfinance service use among Jordanians is a necessary process that probably ensures long-term sustainability of microfinance services. Finally, future efforts can explore the benefits and challenges of adopting digital transformation technologies in the public sector and financial services. Furthermore, the term government resilience is likely provided new insights to enhance public administration performance based on technology trends. Digital transformation, integrating government flexibility with the existing research model may influence the overall value of Mobile Fintech Services in Jordan.

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.

OPTIMALISASI KINERJA: RENCANA DAN PROGRES REFORMASI BIROKRASI KEMENTERIAN PERHUBUNGAN

Bureaucratic reform has become an important agenda in efforts to improve the performance and effectiveness of government institutions in various countries, including Indonesia. The Ministry of Transportation (Kemenhub) has been actively carrying out various organizational transformation efforts to improve its performance and responsiveness to community needs since 2010. This reform process is based on the theory of organizational change, which emphasizes the importance of commitment from all parties involved, support from organizational leadership, and change that carried out gradually and measurably. Analysis of the implementation of bureaucratic reform at the Ministry of Transportation shows that the steps taken have provided positive results in improving operational efficiency and service quality in the transportation sector. Commitment from all levels of employees, led by visionary leaders, is the key to success in implementing these changes. However, there are still several challenges that need to be overcome in continuing bureaucratic reform at the Ministry of Transportation. Effective and efficient budget management remains a major concern, and a clear understanding of the benefits of bureaucratic reform needs to be disseminated more widely. Open and ongoing communication with stakeholders is essential to ensure continued support for the changes being made. By strengthening commitment, developing human resources, and using information technology more effectively, the Ministry of Transportation can continue to improve its performance and services for the community in a continuously developing transportation context.

The Influence of Internal Control Systems, Information Technology Utilization and Organizational Commitment on the Performance of Local Government Institutions (Empirical Study on Regional Apparatus Organizations in Jayapura City)

<span lang="EN-US">This study aims to determine the influence of the internal control system, the use of information technology, and organizational commitment to the performance of Jayapura City government agencies. This type of research is quantitative research using a causal associative design. The data analysis method used in this study is multiple regression analysis with the help of SPSS version 22. The population in the study was 23 OPDs within the jayapura city offices and agencies, the research samples were the Head of the Office / Agency / Secretary, the Head of the Planning and Reporting Program Subdivision, as well as staff with data sources obtained through the results of filling out questionnaires. Based on the results of the partial research conducted, it can be seen that the internal control system, the use of information technology and organizational commitment have a significant effect on the performance of government agencies. And simultaneously the internal control system, the use of information technology, and organizational commitment have a significant effect on the performance of government agencies.</span>

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA BADAN SIBER DAN SANDI NEGARA

The Government Accounting Standards become the benchmark in the preparation of government financial statements, so it is necessary to apply the appropriate accounting standards so that the financial reports generated can be used correctly. The 2019 Cybersecurity and National Security Agency (BSSN) Financial Report has received a WDP (Rational With Exceptions) opinion because the BSSN has not fully implemented government accounting standards, constraints in compiling financial reports, or errors in the performance of agencies. The study entitled “Effects of Application of Government Accounting Standards and Quality of Financial Reporting on Accountability of Performance of Government Institutions BSSN”, aims to find out to what extent the application of government accounting standards and the quality of financial reporting influence on accountabilities of performance of government institutions based on the problems that arise.The field research was conducted using a quantitative approach and population research is the BSSN Financial Reporting Team. The study involved 33 respondents. This research data is collected using a questionnaire method. The author uses the double linear regression test and the hypothesis test with the SPSS27 program.The results of this study lead to the conclusion that the financial reporting quality variables have a significant influence on the accountability of the performance of government agencies. Financial reporting quality variable with a significance value of 0.012 0.05 and a tstatistic value of 2.261 ttable 2.042. Different from the variable application of government accounting standards that influences but is not significant on the accountability of the performance of government agencies because it has a significant value of 0.564 0.05, and the tstatistic value of -0,584ttable 2.042.

The impact of the efficiency and effectiveness of financial control bodies on improving the financial performance of government institutions

The research aims to identify the impact of the efficiency and effectiveness of financial control on improving financial performance in public institutions in Sulaymaniyah Governorate، and this study followed the descriptive analytical method.
 The study population consisted of workers in the financial and supervisory affairs in public institutions in Sulaymaniyah Governorate، and the study sample consisted of individuals who practice control and audit work in the Department of Financial Supervision Bureau in Sulaymaniyah Governorate، and (34) questionnaires were distributed from which (30) questionnaires were retrieved valid for analysis. The statistical figure represents (88%) of the study sample.
 Among the most prominent recommendations of the study is the need to develop a plan of priorities for the application of procedures and standards for financial control، defining a set of indicators to follow up the efficiency and effectiveness of the practices of the procedures of financial control bodies and their achievement of control objectives. This study also found that appropriate legislation and qualified cadres have a positive impact on improving financial performance in the financial departments of public institutions.
 Based on the previous results، the study recommends improving the legislation that governs the work of financial oversight bodies، as well as the supervisory legislation that governs financial operations and organizes their procedures in public institutions، and also recommends working to provide appropriate cadres to carry out financial control tasks for external financial regulators، financial departments and internal control units in public institutions، and preparing the budget in a way that leads to the largest possible reduction in deviations.

Management of Sustainable Development and Its Impact on the Performance of Government Institutions in Iraq

The research aims to influence the management of sustainable development represented in (the environmental dimension, the economic dimension, the social dimension, and the technological dimension) in government institutions represented (planning, organization, direction, and control) in the College of Administration and Economics, where the research sample was chosen to include a number of The staff of the college, has developed (90) questionnaires for both genders, returned (86) subject to statistical work, where the results showed a positive impact of sustainable development management in government institutions. Significant relationship between the technological dimension and the institution's performance. The results of the research show that there is a relationship between the economic dimension, the social dimension, the environmental dimension, and the performance of the institution and the institution's performance.

The impact of applying zero-based budgeting in evaluating the financial performance of government institutions

The research examines the concept of Zero-Based Budgeting (ZBB) and its significance as a financial management tool aimed at achieving a precise balance between expenses and revenues. This research aims to study the impact of ZBB on the financial performance evaluation of organizations and highlight the importance of ZBB in various government institutions, showcasing its ability to assess financial performance. To achieve this, a questionnaire form consisting of 20 questions was designed and distributed to the General Manager, (Assistant Manager, Department Heads, and Administrative Unit Heads), specifically targeting experts in the field of budgeting. and the research results were analyzed using statistical methods and regression analysis using the Ordinary Least Squares (OLS) model.The research reached several conclusions, including: ZBB compels organizations to enhance resource efficiency and operate cautiously, encouraging the improvement of internal processes and more efficient resource utilization. ZBB enables organizations to effectively control expenses and revenues, contributing to achieving financial goals accurately and efficiently. The research also provides recommendations, such as urging government institutions in the Kurdistan Region to consider adopting ZBB as a managerial tool and suggesting prioritizing and directing resources towards vital activities and projects that contribute most significantly to achieving financial and strategic objectives.The research reached several conclusions, including: ZBB compels organizations to enhance resource efficiency and operate cautiously, encouraging the improvement of internal processes and more efficient resource utilization. There is a positive and significant effect of ZBB on aforementioned variable by (0.45). The research also provides recommendations, such as urging government institutions in the Kurdistan Region to consider adopting ZBB as a managerial tool and suggesting prioritizing and directing resources towards vital activities and projects that contribute most significantly to achieving financial and strategic objectives.

Narrowing the trust divide

The Trust Divide is that gap between voters’ expectations of, and their perceived satisfaction with, the performance of politicians and government institutions. It is argued that the Trust Divide continues to widen and trust in democracy is in a consequent decline. This hypothesis is tested by way of interviews with current and former Australian politicians and two rounds of questionnaire-based research directed at social, business and educational contacts across the Anglosphere. A follow-up survey scored voter suggestions (by Importance and Implementability) on reforms aimed at building the operational efficiency and resilience of liberal democracy. Survey results suggest that if liberal democracies are to resist their current adversaries, they would be well advised: to acknowledge the Trust Divide; understand its causes; recognise the risks it poses; implement reforms aimed at restoring voter trust in democracy; and improve the performance of institutions and politicians charged with its care.

Factors Affecting Accountability Government Institution Performance

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies

PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH

This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The speculation is used the use of multiple linear regression analysis. The effects of the look at suggest that the utility of the nearby government accounting device has an wonderful impact at the accountability of the overall performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.

THE EFFECT OF BUDGETING PARTICIPATION AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS

The study aims at determining the effect of budgetary participation and organizational commitment on the performance of local government institutions in Subang District SKPD. The sampling technique used was a survey method with a descriptive and verification approach with a type of questionnaire distributed to 27 SKPD in Subang Regency. Participation in budgeting had a significant effect on the performance of local government institutions while organizational commitment also had a significant effect on the performance of local government institutions in the SKPD of Subang Regency Government.

A proposed accounting framework for indicators for measuring and evaluating government institutional performance in the State of Kuwait (An Empirical Study)

A proposed accounting framework for indicators for measuring and evaluating government institutional performance in the State of Kuwait (An Empirical Study)

The Notary Law Politics in the Notary Position Act

This study aims to determine the legal politics of the political aspects behind the process of forming laws and policies in a particular field, as well as greatly influencing the performance of relevant government institutions in that field in applying the provisions of legal products and policies, and also determine the policies of these institutions in a practical and operational setting. This research is a qualitative research with a normative juridical approach. Notary activities in Indonesia are heavily influenced by politics and law itself. The conclusion is that political influence can be seen from the making of a political product in the form of a special law that regulates the position of a notary, namely Act No. 2 of 2014 jo. No. 30 of 2004 concerning the Position of a Notary. And the status of Indonesia, which is a state of law, of course, will also affect the actions and actions of notaries because they must be guided by the applicable laws.

Leadership talent mindset as a catalyst for talent management and talent retention: The case of a Botswana local government institution

Orientation: Talented employees play an essential role in the service performance of local government institutions. Unfortunately, talent management remains a neglected practice within the local government, mainly because of the absence of leadership talent mindsets.Research purpose: The main focus of this research study was to determine how leadership talent mindset influences talent management and voluntary turnover intentions of employees in a Botswana local government institution.Motivation for the study: Research on the predictive relationships between leadership talent mindset, talent management and voluntary turnover intentions is yet forthcoming in the Botswana context.Research approach/design and method: The researchers followed a quantitative research approach. Data were collected from a stratified random sample of employees (N = 405) from a Botswana local government institution. A leadership talent mindset scale, talent management measurements and voluntary turnover intentions questionnaire were administered.Main findings: The results showed a weak leadership talent mindset towards talent management. A leadership talent mindset significantly predicted poor talent management practices and voluntary turnover intentions. Talent development moderated the relationship between the leadership talent mindset and voluntary turnover intentions.Practical/managerial implications: Leaders need to adopt the appropriate talent mindsets to implement those talent management practices that will retain key and competent talent in local government institutions.Contribution/value-add: This research study advances empirical knowledge on the importance of leadership in facilitating effective talent management in local government.

Balance Scorecard As a Tools For Measuring The Performance of Government Institutions : A Literature Review

Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.