State Local Government Research Articles

Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation

This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this research is financial administration officials at SKPD in North Maluku Province and consists of 39 respondents. Hypothesis testing using Partial Least Square (PLS) Program. The study results found that information technology did not affect the reliability of local government financial statements. Meanwhile, Organizational Commitment affects the Reliability of Local Government Financial Reports. Internal Control cannot moderate the effect of the Utilization of Information Technology on the Reliability of Local Government Financial Reports. Internal Control is also unable to moderate the effect of Organizational Commitment on the Reliability of Local Government Financial Reports.

지방자치단체 재무제표에 대한 벤포드 법칙 검정

이 연구의 목적은 벤포드 법칙을 이용하여 개별 지방자치단체 재무제표 회계수치의 첫째자리를 분석 하여 그 회계수치가 신뢰성 있다고 추정되는지를 확인하는 것이다. 벤포드 법칙은 자연발생적인 수치는 첫째자리에 숫자‘1’이 나타날 확률이 30.1%, 숫자가 커질수록 그 빈도수가 적어져 ‘9’가 나타날 확률이 4.6%라는 경험의 법칙이다. 본 연구에서  검증 결과, 5% 유의 수준에서 재정상태표 회계수치 첫째 자리는 16개 광역시·도 중 7개가 벤포드 분포를 따르지 않고, 재정운영표는 2개가 벤포드 분포를 따르 고 있지 않음을 보여 준다. MAD 기준으로는 16개 광역시·도 모두가 재정상태표와 재정운영표 회계수 치의 첫째자리는 완전불일치 임계값인 0.012 이상이어서 벤포드 분포를 전혀 따르고 있지 않음을 알 수 있다. 이와 같은 연구 결과에서 대부분 지방자치단체들의 회계수치가 벤포드 법칙을 따르지 않는다고 해서 그 회계수치가 신뢰성이 없다고 단정 지을 수는 없지만, 신뢰성 의심에 대한 1차적 검증으로서의 벤포드 법칙을 적용하는 실증적 연구라는데 의의가 있다. 또한 이 연구는 벤포드 법칙을 동일 계정과목 회계수치가 아니라 개별조직의 전체 계정과목 회계수치를 대상으로 하는 시도에도 의의가 있다 하겠다.

Fiscal Decentralization, Accountability and Corruption Indication: Evidence from Indonesia

In the Corruption Perception Index 2019, Indonesia ranks 90th among 180 countries (Transparency International, 2020). Indonesia still among the lowest rank in the corruption index. This index shows that corruption is an important issue for Indonesia. Therefore, the study aims at examining the determinants of corruption in Indonesia. This study focuses on two important aspects: fiscal decentralization and accountability. Since the enactment of Law Number 22 of 1999, which was then revised by Law Number 32 of 2004, the local government can manage fiscal. It is expected that local governments can use resources for the improvement of the wealth of the citizens. Further, the local government has a responsibility for using the resources. However, there are cases regarding corruption in local government in Indonesia. This study uses secondary data from local government financial statements to search the corruption indication, level of fiscal decentralization, and accountability. The study’s sample consists of 94 districts/cities on Java during the 2013-2015 period. The dependent variable in this study is an indication of corruption. Furthermore, the study divided corruption into three aspects: regional losses, potential regional losses, and revenue deficiency. The independent variables in this study were fiscal decentralization and accountability. This study uses multiple linear regression models to test the effect of fiscal decentralization and accountability on Indonesia’s corruption indicator. The result of the study shows that fiscal decentralization has a negative impact on corruption indication. The higher degree of fiscal decentralization minimizes the corruption indication in Java island. Meanwhile, fiscal decentralization has a negative effect on regional losses and revenue deficiency. Accountability has no significant on corruption indication. However, accountability has a negative impact on regional losses. In conclusion, both fiscal decentralization and accountability have curb corruption indication in the regional losses aspect.

The Influence Of Expenditure Treasurer Role On The Quality Of Financial Statements Of Local Government In Bandung Regency

The research aims to know the influence of the Role of The Expenditure Treasurer on the Quality of Financial Statements in Agencies The Government of Bandung Regency. The population in this was the Treasurer of The Expenditure of Regional Device Task Force (SKPD) in Bandung Regency consisting of 31 SKPD in Bandung Regency, with 31 respondents. This research is motivated by the still occurrence of mistakes made by the Treasurer of Expenditure that can affect the quality of financial statements. The sampling technique used in this study was non probability sampling. The sample withdrawal method in this study is saturated sample. The analysis method used in this research is explanatory research method with hypothesis test using simple linear regression analysis. The program used in analyzing the data uses Software Statistical Package for Special Sciences (SPSS) Version 26.0. Based on the hypothetical test results showing that the Role of The Treasurer of Expenditure affects the Quality of Regional Government Financial Statements in Bandung Regency, this indicates that the Role of The Treasurer of Expenditure affects the Role of the Treasurer of Expenditure has a significant influence on the Quality of Financial Statements of the Bandung Regency Government. The role of the treasurer of the expenditure of the Regional Device Task Force (SKPD) of Bandung Regency can improve the quality of local government financial statements in Bandung Regency

The development and implementation of programs for the use and protection of agricultural lands in the regional projects for the development of agriculture and agricultural clusters, and state regulation of agricultural lands fertility

Land legislation - the Land Code of the Russian Federation, the Federal Law " Land Management", the Federal Law "Turnover of Agricultural Lands", the Federal Law "State Regulation of Agricultural Lands Fertility" proclaimed the obligation of state authorities, local governments, legal entities and individuals realize their activities with preservation of land as the most important component of the environment and a natural resource, and carry out measures for the reproduction of the fertility of agricultural lands. There are proclamations, but no effective economic, administrative mechanisms and institutions of enforcement to save productive land and soil fertility. Regulations for the environmentally safe use of separately cultivated plots of arable land, contours of hayfields and pastures with spatial identification of the boundaries of their action on the map for land management have not been established – we can see negative impacts of excessive cultivation of arable land. The proposed measures to ensure the fertility of agricultural lands are aimed not at land use with soil-saving agricultural technologies in the process of agricultural activities when growing crops (in accordance with the established regulations), but at restoration of soil fertility after depletion of agricultural land use through reclamation and other measures for agrochemical services. This article proposes to restore the compulsory land management activities in case of identification of lands with water and wind erosion and other negative impacts with the development of regulations for environmentally safe agricultural land use for each field or part of it, the contour of hayfields and pastures exposed to negative impacts of anthropogenic or natural load. It is easier to prevent than to cure.

Emotional Intelligence and Employee Performance in Akwa Ibom State Local Government Service: A Study of Selected Local Government Councils

This study aimed at examining emotional intelligence and its influence on employee performance in Akwa Ibom State Local Government Service. The study was guided by two objectives and two research questions. The design adopted was the cross-sectional survey while the population of the study comprised 10758 Local Government workers in Akwa Ibom State, of which a sample size of 343 council workers was estimated from the three senatorial districts in the State using Taro Yamane formula. The instrument used in data collection was Emotional Intelligence and Employee Performance Questionnaire (EIEPQ). The instrument was validated by experts and the reliability of the instrument was established using Cronbach Alpha and the result yielded reliability coefficient of 0.84. Data obtained for the study were analyzed using Pearson Product Moment Correlation (PPMC). After tests, the results revealed that self-awareness and selfregulation are significant predictors of employees' performance. Therefore, it was recommended among other things that organizations should ensure that their programmes are proactive and not only active for effective service delivery. Also, management should ensure that the concept of emotional intelligence is developed in the life span of staff through enhanced training to foster efficient and effective performance in organizations.

Pidstavy ta umovy zastosuvannia obmezhuvalnykh zakhodiv, shcho zastosovuiutsia do osib, yaki vchynyly domashnie nasylstvo

The grounds and conditions for the application of restrictive measures applied to persons, who have committed domestic violence, are provided in Art. 911 of the Criminal Code of Ukraine. It is established that in the science of criminal law there is a unanimous position that the basis for the application of restrictive measures under Art. 911 of the Criminal Code is the commission by a person of a crime related to domestic violence, and the conditions are: 1) sentencing a person not related to imprisonment; 2) release of a person from criminal liability on the grounds provided by the Criminal Code; 3) release of a person from punishment on the grounds provided by the Criminal Code. These conditions are alternative. The content of the concept of «crime related to domestic violence» is analyzed and it is established that it should be understood more broadly than the act provided for in Art. 1261 of the Criminal Code «Domestic Violence». It is proposed to add to Art. 911 of the Criminal Code a note explaining the meaning of the term «criminal offense related to domestic violence», where it is necessary to note that this concept is broader than the crime under Art. 1261 of the Criminal Code. The content of each of the conditions of application of restrictive measures is analyzed. It has been established that in the application of restrictive measures during the imposition of non-custodial sentences in practice there are problems with the interpretation of the relevant concept. It is proposed to clarify the meaning of the concept of «punishment not related to imprisonment» in Art. 911 of the Criminal Code. It is also established that the application of restrictive measures in releasing a person from criminal liability is a declarative norm and is subject to exclusion from the conditions of application of restrictive measures due to the incompatibility of the latter with the nature of exemption from criminal liability. The legislation clearly regulates the procedure for applying restrictive measures to persons released from serving a probation sentence. A number of problems that arise during the control over the behaviour of persons to whom restrictive measures have been applied by the probation authorities have also been identified. The solution to these problems is possible by harmonizing the provisions of the Criminal Code and the Law of Ukraine «On Probation», as well as other regulations governing the activities of probation bodies. It is proposed to refer the application of restrictive measures to supervisory probation, which will lead to a number of changes to the articles of the Law of Ukraine «On Probation» in terms of regulation of supervisory probation, to refer to probation subjects persons subject to restrictive measures, and to exclude the fact that it is assigned to a person released from serving a probation sentence, and in the regulations governing the development and implementation of probation programs to provide for their application to persons to whom restrictive measures have been applied. It is concluded that the probation body should be endowed with a coordinating function to implement all restrictive measures and it is necessary at the level of bylaws to establish a clear procedure for interaction of the probation body with the National Police, local state administrations and local governments to control the behaviour of individuals, which the appropriate restrictive measure is applied.

Analysis the Effect of Capital Expenditure on Financial Performance Mediated by Local Revenue in North Maluku Province

This study aims to examine the effect of capital expenditure on local financial performance mediated by local revenue at Districts and Cities in North Maluku Province. The population is all districts and cities in North Maluku Province. Total 10 samples are selected by saturated method. The secondary data is collected from 2015-2019 Audited Budget Realization Report in Local Government Financial Statements. The research results show that capital expenditure has a significant and positive effect on local financial performance, local revenue has a significant and positive effect on financial performance and capital expenditure has a significant and positive effect on financial performance moderated by local revenue. Keywords: Capital Expenditures, Financial Performance, Local revenue DOI: 10.7176/RJFA/12-8-08 Publication date: April 30 th 2021

Parametric Analysis of New Assembled Double Steel Plate-Concrete Composite Shear Wall Structure

At present, China’s construction industry is developing rapidly towards the goal of “design standardization and industrial production”. The State Council and local governments have also issued relevant documents on the development of fabricated steel structures, the development of assembled steel structure in China has been promoted. The Shear Wall structure is one of the most important components to ensure the earthquake resistance of the whole building, which can obviously improve the overall anti-lateral stiffness of the building, so it is widely used in high-rise buildings. In this paper, the thickness of steel plate and the distance between studs are selected as the parameters of the new shear wall structure, and 9 groups of models are used for parametric analysis. Finally, the data are compared and corresponding conclusions are drawn.

On the issue of digitalization of municipal services in the construction sector

The authors of this research provide a brief analysis of the mechanisms for providing municipal services in the field of construction using remote and digital technologies, mechanisms for electronic interaction between state authorities and local government bodies. The authors note that the spread of providing municipal services in electronic form in the construction sector is associated with both the activities of municipal authorities and public authorities aimed at increasing the availability of these services, simplifying the procedures for interaction with bodies and organizations that provide these services. Conclusions are drawn about the need to improve legal regulation in the field of municipal services in the construction sector.

The Effect of Financial Performance on Capital Expenditure and Economic Growth of Districts / Cities in North Maluku Province

This study aims to examine the effect of financial performance on capital expenditure and economic growth in regency / city of North Maluku Province. The population was all districts and cities in North Maluku Province. Sampling was done by saturated sample method to 10 districts and cities in province of North Maluku. The research uses secondary data from Budget Realization Report 2016-2019 of audited Local Government Financial Statements by Republic of Indonesia Financial Audit Board. The research hypothesis was tested using Partial Least Square (PLS) analysis. This study results shows that financial performance affects on capital expenditures allocation, financial performance affects on economic growth, capital expenditures affect on economic growth, and financial performance affects on economic growth in districts / cities of North Maluku Province in 2016 - 2019 through the capital expenditures allocation. All the research results above can be proven at t count> t table and a significance value that is lower than 0.05. Keywords: Financial Performance, Capital Expenditures, Economic Growth. DOI: 10.7176/PPAR/11-3-03 Publication date: April 30 th 2021

KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI PEMODERASI HUBUNGAN SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DENGAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

ABSTRAK
 Penelitian ini bertujuan untuk menguji komitmen organisasi dan motivasi sebagai pemoderasi hubungan sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia dengan laporan keuangan pemerintah daerah. Populasi penelitian ini adalah pegawai Organisasi Perangkat Daerah Kabupaten Maluku Barat Daya. Pengambilan sampel menggunakan metode judgement sampling dengan jumlah sampel sebanyak 44 responden. Tenik pengumpulan data yang digunakan adalah teknik survei dengan mengunakan kuisioner. Analisis data menggunakan moderated regression analysis (MRA). Hasil penelitian menunjukan sistem pengendalian intern tidak berpengaruh terhadap kualitas LKPD, kompetensi SDM berpengaruh terhadap kualitas laporan keuangan pemerintah daearah. Selanjutnya komitmen organisasi dapat memoderasi hubungan SPIP dan kualitas LKPD tetapi tidak dapat memoderasi hubungan kompetensi SDM dan kualitas LKPD. Sedangkan motivasi dapat memoderasi hubungan kompetensi SDM dan kualitas LKPD tetapi gagal memoderasi hubungan SPIP dan kualitas LKPD.
 Kata kunci : Sistem Pengendalian Intern Pemerintah, Kompetensi SDM, Komitmen Orgasisasi, Motivasi, Laporan Keuangan Pemerintah Daaerah

Between the Devil and Lying Angels: An Invitation for a New Perspective on State Interference in Local Government Fiscal Autonomy in Nigeria

One of the most contested issues in Nigeria’s political landscape and federal structure is the debate on the fiscal autonomy of the Local Government as the third tier of government. The literature on the subject appears to zero down the issue of Local Government fiscal autonomy to a political ‘devil’. The position of existing scholarship on the subject concludes that by taking advantage of Sections 7 and 162 of the 1999 Constitution of Nigeria, it is common practice for the State Governors to usurp the autonomy of the Local Governments. The Governors are also accused of using the Joint Account framework to control the statutory allocations of the Local Governments. Hence, Local Governments in Nigeria lacks fiscal autonomy which is one of the main principles of the three tiers of government structure. However, the underlying politics that has played out in the Fourth Republic in Nigeria reveals that this historical and legalistic perception does not provide a complete explanation of the problem. This is because the literature does not consider the role of the political elite at the Local Government level in sustaining the shrewd nature of State and Local Governments interaction in Nigeria’s Federal structure, rather the existing literature focused entirely on the governor as a ‘devil’ and ignores the role of the political class at the grassroots level as “lying angels”. This paper is therefore an invitation for a deeper theoretical deconstruction of this phenomenon to stimulate an encompassing and interesting perceptive on what we conceptualize as State-Local Government Interactions in Nigeria (SLIN). Our primary objective is to draw attention to the role of the personalities of the political class at the grassroots level which makes up the highest cadre of the hierarchy in the Local Government in shaping SLIN. We present a case that future debates should go beyond “devil” and also focus on the profound role of “lying angels”.

Ukrainian state of hetman Pavlo Skoropadsky: ideals and realities of the state

The article reflects the main processes of building during the development of the Ukrainian state of Hetman P. Skoropadsky. P. Skoropadsky's views on the Ukrainian nation, the Ukrainian state and its form, the relationship of the then political and national forces, the place of Ukraine in the geopolitical space of that time, the main directions and content of the state process, its achievements and miscalculations are analyzed. The views of P. Skoropadsky on the content of the state process in Ukraine in 1918 are analyzed. First of all, on the form of the Ukrainian state - independent or federal. We are talking about the form of government of the Ukrainian state and its political regime. Internal and external factors that influenced this are analyzed. The content of the main directions of activity of the hetman government is investigated both inside the state (central and local government, judicial system, armed forces, agrarian policy, social and cultural construction) and outside (international recognition, establishment of diplomatic relations). It is concluded that the emergence of the Ukrainian state of Hetman P. Skoropadsky was a continuation of the process of creation during the Ukrainian revolution of 1917-1921. This process took place in difficult conditions of the First World War and this circumstance determined the peculiar form of the Ukrainian state and its activities, sometimes they were contradictory and had disagreements with the ideals of the state, which ultimately led to the decline of the Ukrainian state.

SUBJECTS OF ADMINISTRATIVE PROCEEDINGS IN CONFLICT AND NON-CONFLICT ADMINISTRATIVE PROCEEDINGS

The article analyzes the range of participants in administrative proceedings, depending on which of the two groups of proceedings they belong to: conflict or non-conflict. It is noted that for the terminological designation of participants in non-conflict proceedings, special attention should be paid to the procedural position they perform in administrative proceedings. The article defines two groups of participants in non-conflict proceedings, the first of which consists of state executive bodies and local governments and their officials who consider and resolve administrative cases. The second group of participants in non-conflict proceedings consists of individuals and legal entities, as well as, under certain conditions, associations of citizens without the status of a legal entity, who protect personal rights and legitimate interests in the administrative process. The laws establishing the procedure for conducting administrative proceedings do not contain standard procedural terms for designating individuals and legal entities as participants in administrative proceedings in Ukraine. It is proposed to analyze the subjects of conflict proceedings depending on the type of proceedings in which they participate, that is, focusing on such types of administrative proceedings as: administrative-tort proceedings, disciplinary proceedings, proceedings on complaints of citizens, administrative proceedings by way of administrative proceedings. The authors concluded that system of subjects of conflict and non-conflict proceedings is complex and branched, what affects the flexibility of the mechanism of protection of the rights and legitimate interests of citizens as a whole today. It is considered to reform the system of conflict proceedings and to minimize of authorized bodies with broad competence. Also, the need for a unified approach to the terminological definition of participants in non-conflict proceedings is a significant problem in law enforcement that needs to be addressed urgently.

Ensuring the needs of the local community and state security – the role of the municipality in the process of ensuring the country’s raw material security

Raw materials security is currently one of the biggest challenges for every modern statehood. Its essence, however, has not been noticed and appreciated for many years. Ensuring the state’s security, also in the area of raw materials, demands close cooperation between state authorities and local government. Moreover, it demands taking into consideration not only local interest, but also goals of the state. Nowadays, fulfilment of own tasks of the commune (e.g. tasks in the area of spatial planning and development) should include security of a state as a bigger value. Unfortunately, the practice shows that in many cases aforementioned assumption is not being implemented.

DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH

Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.

ПАТРІОТИЧНЕ ВИХОВАННЯ В СИСТЕМІ ВИЩОЇ ВІЙСЬКОВОЇ ОСВІТИ ЯК СКЛАДОВА ЗАБЕЗПЕЧЕННЯ НАЦІОНАЛЬНОЇ БЕЗПЕКИ УКРАЇНИ

У статті розглянуто роль та місце патріотичного виховання у системі забезпечення національної безпеки України. Проаналізовано різні наукові підходи щодо визначення поняття патріотизму. Виявлені концептуальні засади, складові, напрями та проблеми патріотичного виховання в національній системі вищої військової освіти, розкриті його вплив на ефективність забезпечення національної безпеки України. Визначені суб’єкти й об’єкти патріотичного виховання у Збройних Силах України.

Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera

This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion.

CONTENTS OF REGULATION OF MIGRATION RELATIONS IN MODERN LEGAL REGIMES OF UKRAINE

The range of issues directly related to the mechanisms of state regulation of migration relations in modern legal regimes of Ukraine is investigated. Examining the issues related to the mechanisms of state regulation or management, it was found that it is one of the components of the management system, which contains political, social, economic, organizational, legal and other levers of influence of public authorities and management to ensure sustainable development. It was found that the regime of migration relations includes the legal status of citizens of Ukraine, foreigners, internally displaced persons, refugees, stateless persons, each of which is a separate legal regime with its own objectives. All the above categories of persons in the legal regulation of the status of foreign citizens have the principle of equality and equality before the law. However, this does not mean that all categories of foreign nationals who are temporarily, temporarily or permanently residing in the territory of the state have the same rights and have the same responsibilities. When considering the existing mechanisms of state regulation of migration processes, an attempt was made to identify problematic aspects that need to be addressed. In particular, there is a lack of appropriate information support for the implementation of the Concept of State Migration Policy. The generalizations made it possible to find out that the state regulation of migration processes is a purposeful, coordinated activity of state executive bodies and local governments in the implementation of priority areas of migration policy through the development and implementation of certain socio-political, organizational, legal, social, financial and economic, security, information, motivational and control mechanisms. It was found that migration relations are regulated by the norms of state law and are migration-legal relations, and the essence of the established migration-legal regime is nothing but the possibility of achieving legal order in the field of public administration on migration. It is the current legal order that is the defining characteristic and goal of complex administrative and legal regimes.