State Local Government Research Articles

Некоторые теоретические аспекты трактовки понятия компетенции местного самоуправления

In the legal literature there are enough publications on the competence of local self-government, nevertheless this topic attracts attention of not only representatives of the legal science, but also economists and practitioners. Special interest to this institution of municipal law is connected with the controversial aspects relating not only to the very concept of the competence of the municipal formation, but also to the issues of its essence, nature, the distribution of powers between individual units of local government bodies and state authorities and government. These concepts have found some consolidation in the current Russian legislation both at the federal and regional levels, but this did not solve all the problems that arise in the process of exercising the powers available to municipal entities. The essence of the definition of the concept of the competence of local self-government and its correct use in law-making activities is of great importance for the regulation of the functions of local selfgovernment bodies, improving law-making technology, enhancing the role of normative acts, which will naturally affect the effectiveness of local self-government. In this article, an attempt is made to investigate the essence of the concept of the competence of local self-government as an institution of municipal law within the framework of the implementation of public authority, not only by the relevant bodies, but also by the population.

Innovative solutions in monitoring systems in flood protection

The article presents the possibilities of ISMOP – IT System of Levee Monitoring. This system is able to collecting data from the reference and experimental control and measurement network. The experimental levee is build in a 1:1 scale and located in the village of Czernichow, near Cracow. The innovation is the utilization of a series of sensors monitoring the changes in the body of levee. It can be done by comparing the results of numerical simulations with results from installed two groups of sensors: reference sensors and experimental sensors. The reference control and measurement sensors create network based on pore pressure and temperature sensors. Additionally, it contains the fiber-optic technology. The second network include design experimental sensors, constructed for the development of solutions that can be used in existing flood embankments. The results are important to create the comprehensive and inexpensive monitoring system, which could be helpful for state authorities and local governments in flood protection.

Climate Change and Oregon Law: What is to Be Done?

While some deny the fact or intensity of climate change, science affirms that reality. However in the United States, lobbyists and inertia hinder legal responses to this phenomenon in Congress and the Supreme Court tends to limit the effect of public agency action through manipulation of the law of takings and the irregular review of federal agency action, practical responses to climate change in the United States are more often found at the state level, for states traditionally govern the law of property and land use on the everyday level and provide for multiple laboratories to approach climate change solutions. Common law and state statutory law regarding property may be static or dynamic. The Supreme Court has intimated that too quick a change in property law may result in a “taking,” but, over time, most state legislatures and courts have evolved the law of property to be responsive to multiple social goals. The tension here will be between those who view property law as essentially static or dynamic. As the effects of climate change increase, property doctrines involving change of the interface between land and water (including those of accretion, reliction and avulsion) will also change. Moreover, the responsibilities of property owners to avoid nuisance activities and bear costs of necessary infrastructure as an incidence of ownership, will also necessarily change. Similarly, land use must also respond to climate change in terms of natural resources (the types and impacts of farm and forest uses, preservation of wetlands, natural areas and other specific resources), the allocation and use of water, coastal lands protection and efficiency of urban land uses all lend themselves to state direction and local government implementation of climate change goals and strategies. Issues to be addressed in the United States include the flexibility of property and planning law to science and social need, the responsiveness of takings law and judicial review of administrative action, and the inclusion of climate change considerations in land use and infrastructure decisions (which involve the type of energy facilities chosen, public liability and the use of insurance to allow restoration of structures destroyed by natural disasters, and the need for compact, energy-efficient cities). We conclude that three major principles must be considered and applied by states: sequestration, mitigation and adaptation. Sequestration raises the public consciousness of the accumulation of CO2 that must be accommodated, while mitigation and adaptation emphasize to the public a balance to be achieved with every public action. State and local government action is much more likely in the short and medium term to achieve an adequate response to climate change than that of the federal government.

Государственная власть и местное самоуправление как уровни публичной власти

Государственная власть и местное самоуправление как уровни публичной власти

An Opinion Anomaly Detection Using K-Nearest Neighbours on Public Sector Financial Reports

The Main Inspectorate (Itama) as internal auditor of BPK RI is obliged to protect the credibility and the honor of its institution. The opinion of financial statements is one of the BPK RI's products that become popular because of frequent bribery cases related to it. Typically, the bribe was given to change the opinion of the financial statements from an examined entity. The anomaly detection method becomes one of the alternative methods for filtering out reports with problem opinions to be examined more deeply by Itama. KNN, SVM-RBF Kernel, and J48 method were used for the of 150 data of local government financial statements. The validation used in this paper was 60% hold-out validation (60% data for test data and the rest for training data). This paper showed that the KNN classifier (AUC=61.11%) was superior compared to another classifier, but still classified as poor classification

Demographic factors affecting physical activity level among local government workers in Lagos State

Introduction: physical inactivity is a known risk factor for non-communicable diseases. Workers spend majority of the waking hours at the work environment and so the activities in the workplace can complement the total physical activity levels of workers. The aim of the study is to assess the socio-demographic factors affecting physical activities level of Lagos State Local government workers.

ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government

PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara. The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

Gospodarka komunalna — samodzielność gospodarcza jednostek samorządu terytorialnego a interes publiczny

Municipal economy — economic self-dependence of territorial local government and question of the public interestThe article is devoted to the problem of economic activity of territorial local government municipal economy. Important question is related to the idea called “municipal economy”. It means realiza­tion of “own tasks” by territorial local government. It is also necessary to indicate that in a sphere of economic activity of territorial local government there are two legal dimensions. First of these is an activity connected with the “public utility”. This question means that territorial local government has to supply general needs of all people who live in aparticular part of Poland. Second is linked with activity, which aim is to gain financial profits. The author also especially draws attention to the problem of process of public tasks privatisation. This phenomenon often appears nowadays. It con­sists of atransfer of public tasks from state or territorial local government to private organizations. Another way of mentioned privatisation is only connected with achange of method of realization public tasks but not akind of organization. In that situation state or territorial local government resigns from the public mode of making foregoing tasks and does it in aprivate way, which is relat­ed especially with payments. It is necessary to indicate influence of the public interest on a sphere of economic self-dependence of territorial local government in following dimensions: legal forms of undertaking of economic activity by territorial local government, continuity of economic activity of territorial local government, legal possibility of undertaking economic activity by territorial local government in mentioned above two legal dimensions and — last but not least — the transfer of public tasks from territorial local government to private organizations.

The Role of the Principle of Legality in Preserving Municipal Constitutional Integrity

Case Note

Combining spatial information and optimization for locating emergency medical service stations: A case study for Lower Austria

ObjectivesEmergency medical services have been established in many countries all over the world. Good first care improves the outcome of patients in terms of hospital stay duration, chances of full recovery and of treatment costs. In this paper, we present an integrated approach combining spatial information and integer optimization for emergency medical service location planning. The research is motivated by a recent call for bids to restructure the location of emergency medical services in the Austrian federal state of Lower Austria by the local state government. MethodsOur framework allows for constraints on the places where an emergency care physician is stationed, accounting for the fact that – for economical reasons – it might not be feasible to arbitrarily place emergency care physicians. We use maximum coverage linear programs to get accurate solutions for the problem instances (depending on the maximum allowed number of emergency care physicians and the constraints of their placement). We optimize for the maximum number of covered residents given certain parameters. The travelling distances are calculated by means of a digital road graph. Moreover we analyze the coverage of the day population as there are significant shifts in the number of persons present at daytime. For every problem instance we have calculated the ten best solutions and examined the variance among them. For the demand point aggregation we have used a cell grid. ResultsUsing our method we can show that with less emergency care physicians more residents can be covered. This is highly applicable to low populated areas where the coverage becomes better. There is little variance from the best to the second best solution: There are only small changes (usually only one cell is shifted) between the best and the second best solution. The coverage of the day population – except for a few problem instances – is always better than the coverage of the residents (reflecting the fact that many residents commute to more densely populated areas). ConclusionsIn our study, we show that our solutions provide better coverage of residents with fewer emergency care physicians than the current status quo.

Peluang dan Ancaman Otonomi Desa Pasca Undang-Undang Nomor 6 Tahun 2014 tentang Desa

The changes about Village policy provide both opportunities and threats to the development of village autonomy. Opportunities for the development of village autonomy are at least normatively gaining a foothold from two important principles of recognition and subsidiarity. The first principle as a form of recognition of village existence in various forms has actually been introduced through Law Number 22 Year 1999 and 32 Year 2004 which corrects efforts to uniform the lowest government entity of the village under another name. The second principle is the juridical consequence of the 1945 Constitution article 18B paragraph (2) where the state not only recognizes, also respects special and special units as long as it is still there and well maintained. This principle allows the state to allocate resources to the village even though the village is no longer subordinate to the state (mini bureaucracy) as the practice of Law 5/1979 through local state government paradigm. With the resources referred to the village at least have the opportunity to develop the original autonomy (self governing community) and not solely under the control of local governance system (local self-government). The allocation of resources from the government, provincial and district / city and the opening of access in the effort of developing village autonomy is not impossible to increase the tension in the village through abuse of authority and the potential of horizontal conflict. Village autonomy can ultimately contain threats if a number of important requirements can not be fulfilled given the culture, structure and environment that affect the village is much more dominant than the supradesa itself is quite distant with the community.Keywords: village autonomy, opportunities, threats

State Independent Electoral Commissions and local government elections in Nigeria

Many state governments have not been allowing their State Independent Electoral Commissions (SIECs) to conduct elections as at when due but rather settle for ‘caretaker committees’. Where elections have been conducted, the party in control of a state apparatus has been known to have cleared the polls. The general objective of this study is to assess the impact of electoral contest at the local government level on the political development of Nigeria. Specific objectives include (1) assessing the role of the political executives of a state in the determination of representation at the local government level in Nigeria; and (2) assessing the activities of SIECs in the management of local government polls. This study adopts comparative cum case study approach to analysing local government polls in Nigeria. This is discussed on a geopolitical basis. Some of the findings of the study include: (1) local government election in Nigeria is not given premium position by many state governments in the political landscape of their state because of the fear of playing into the hands of their political rivals; and (2) SIECs are only independent in name and not in practice. The study recommends, among others, that (1) the country should adopt the arrangement in the aborted Third Republic where the country’s EMB was empowered to conduct all elections at all levels of government and (2) local government elections in Nigeria should key into the electoral process of the country in all ramifications.

PENGARUH KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

The purpose of this study is to determine the effect of audit quality on the quality of local government financial statements (LKPD). The quality of the audit is measured by the proxy level of completion or follow-up on the recommendation of the audit result (TLRHP), covering three factors namely the problem of weaknesses of accounting and reporting control systems, budget execution control, internal control structure, and non-compliance factor to the provisions and laws. While the quality of LKPD is measured by the proxy of audit opinion. The study sample used LKPD data from 2011-2015 provinces, cities and districts in Java and Sumatera region covering 279 LKPD (51%) of LKPD population throughout Indonesia. The result of analysis with regression method (least square method) shows that follow-up improvement over weakness of accounting and reporting control, budget execution control, internal control structure, and compliance to regulation and legislation have positive effect to LKPD quality. The greatest influence is shown by improvements over the weaknesses of accounting and reporting control systems. The implications of the research results are to improve the quality of LKPD, monitoring the follow-up improvement on the recommendations of LKPD audit results by BPK auditors should be intensified, with priority monitoring on TLRHP issues of weaknesses of accounting and reporting control systems.

The State-Local Government(s) Conundrum: Power and Design

This essay explores the relationship of local governments to their state and considers the design of local government systems in metropolitan areas. The nature of the state-local government relationship varies from one state to another, but even so, the general trend is toward increased centralization of power and authority at the state level. Across metropolitan areas, which tend to be highly fragmented into numerous, sometimes layered local jurisdictions, one persistent concern involves the functionality of these governments. Both topics are ripe for research by political scientists.

PENGARUH KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN, KELEMAHAN SISTEM PENGENDALIAN INTERNAL, KEPATUHAN PERATURAN PERUNDANG-UNDANGAN, STATUS DAERAH DAN UKURAN DAERAH TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH DI PULAU JAWA TAHUN 2013

This study aims to examine the effect of timely delivery of financial statements, weaknesses of internal control systems, compliance with statutory regulations, regional status and size of the region on the opinion of local government financial reports on the island of Java. By using LKPD 110 the city / regency government in Java Island. Sampling technique is purposive sampling, that is how to determine sample by using certain criterion. Hypothesis testing techniques using logistic regression analysis. The results of this study indicate that the variable timeliness of financial reporting, weakness of the internal control system, compliance with legislation has a negative effect on the opinion of local government financial statements. While the variables of regional status and size of the regions have no effect on the opinion of local government financial statements.

The Effect of Internal Audit on Budget Management of Local Government of Rwanda

This study aimed at investigating the effect of internal audit on budget management of local government of Rwanda taking Musanze District as case study. The problem of failing to consolidate transactions and balances of NBAs in financial statements of local government has still persisted.

Analisis Tingkat Pengungkapan Akun Persediaan dalam Laporan Keuangan Pemerintah Daerah di Jawa

According to regulation Act No. 15/2004, adequate disclosure is one of the main criteria for the auditors in giving opinion for local government financial statements (LGFS). All accounts composing LGFS must be disclosed adequately. One of the most important accounts is inventory account in the balance sheet. This research aims to analyze whether the level of disclosure of inventory account is in accordance with the requirements of Government Accounting Standards Number 5 (GAS No. 5) on Inventory . This research uses descriptive qualitative approach. Documentation technique was utilized to collect 113 local government financial statements of regencies/cities in Java for fiscal year 2014. To analyze the data, this study employs percentage descriptive techniques. It was found that disclosure level of inventories account on local government financial statements in Java was still low and not in accordance with GAS No 5. Furthermore, there was no difference in the level of inventory disclosure among LGFS with unqualified opinion, qualified opinion, and disclaimer opinion. The average disclosure level of inventories for LGFS in Java amounted to 40,35%, with the highest disclosure level was 80,00% belonged to only two LGFS.

PENGARUH TEMUAN, TINGKAT PENYIMPANGAN, OPINI AUDIT, DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA

Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Local Government Financial Statement (LKPD) in Indonesia based on Governmental Accounting Standard (SAP). Moreover, this research explains factors that affect the mandatory disclosure level of province's financial statement in Indonesia from 2009 until 2012 . Those examined factors are audit opinions, audit findings, the level of audit irregularities and local characteristics specifically regional assets, dependency level, the size of area, population, and local government work unit (SKPD).

User Impact of Literacy on Treatment Outcomes Quality Regional Financial Information System

This study aims to determine the effectiveness of the Outcomes of the Quality Regional Financial Information System . The research is an explanatory survey exploration that explains the relationship between some variables. The population of this study is formed by 7 District Municipalities in North Sumatra. The sample comprises 197 respondents; the sampling process is a purposive random one. Variables used include User Literacy, Regional Information System, Role Ambiguity, Training and Local Government Finance Report. Treatment Outcomes Quality systems have a significant effect on the accuracy of Local Government Financial Statement Presentation. Role Ambiguity has no significant effect on the accuracy of Local Government Financial Statement Presentation. Training does not significantly influence the accuracy of Government Financial Statements literacy. The findings of this study provide recommendations for improvement of the performance manager in North Sumatra, which thus supporting the implementation of a good government system.