Local Government Work Research Articles

Government Disclosure Specificity and Stock Price Synchronicity: Evidence from Local Government Work Reports in China

Government Disclosure Specificity and Stock Price Synchronicity: Evidence from Local Government Work Reports in China

Making a difference? Attracting new generations into local government

ABSTRACT The nature of local government work has radically changed over the past fifty years. Local government officers could once be characterised as processing transactional work (e.g. rent collection). However, the changing nature of public services and increasing expectations of citizens have required more transformational and relational work, alongside new roles and skills. This context may now be shifting again. Fiscal pressures may prompt a return to narrow definitions of statutory responsibilities and transactional relationships. We focus here on the implications of these changes for newer generations of public servants, particularly so-called Millennials. Younger workers express a desire to ‘make a difference’ and don’t necessarily see local government as the sector in which to do this. To recruit and retain the best public servants, local government needs to provide a vision of hope for the future and to articulate how it can be the sector where people can make a difference.

Противодействие коррупции в сфере государственных и муниципальных закупок как способ обеспечения экономической безопасности государства

The article discusses the main indicators of corruption in public and municipal procurement. Based on the analysis of anticorruption legislation in the Russian Federation and the practice of its application, the author suggests possible measures to minimize corruption risks, provides practical examples of the work of public authorities and local governments aimed at combating corruption in this area.

A practitioner-led research agenda for local government

ABSTRACT The last 50 years of local government studies have documented extraordinary changes: economic transformations, international democratisation, the digital revolution and the rise of the internet have transformed local government. Looking forward to the next 50 years: climate change, ageing populations, financial pressure, populist politics, will all come home to roost in the day-to-day work of local government. This paper makes the case for building a research agenda around the practical experiences of local policy practitioners. Using our experience from a series of interviews with over sixty local government chief executives, and the example of two research projects built around LGIU’s local authority members network in England, the paper describes the valuable opportunities that come from engaging with local government practitioners for developing and directing research.

Human Resource Competence Effect on the Quality of Regional Work Unit of Financial Reports with the Government's Internal Control System

The purpose of this study is to examine the influence of human resource competence on the quality of financial reports of Local Government Work Units (SKPD), with the government internal control system as a moderating variable. This research adopts an explanatory approach utilizing quantitative methods. The population consists of 38 SKPD holding general functional positions responsible for financial reporting in the West Java Provincial Government. The sampling method employed is census, encompassing the entire population as the research sample. Data collection involves primary data gathered through questionnaires. Hypothesis testing utilizes Moderation Regression Model with the assistance of Statistical Product and Service Solution (SPSS) version 25. The findings of this study demonstrate that human resource competence has a positive and significant influence on the quality of SKPD financial reports. However, the government's internal control system does not enhance the influence of human resource competence on the quality of SKPD financial reports. Recommendations stemming from this research include urging the West Java Provincial Government to enhance human resource competence, particularly in accounting cycle skills and regulatory knowledge. Additionally, it is advised to strengthen the Internal Control System (SPIP) with a focus on effective communication of risk management, regular briefing sessions, workload analysis, implementation of measurable rewards and punishments, clear Standard Operating Procedures (SOP), and structured internal control monitoring.

The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator

This study aims to examine the influence of accounting controls in moderating the relationship between financial reporting quality, the implementation of performance-based budgeting, and performance accountability of government agencies in Local Government Work Units (SKPD) across Bogor City. The research employs a quantitative approach using Structural Equation Modeling (SEM) with PLS software and IBM Statistics SPSS 26.0. The unit of analysis consists of employees with specific criteria within the Regional Apparatus Organizations of Bogor City. The sample consisted of 144 respondents, and data collection was conducted through a questionnaire. The results of the study indicate that financial reporting quality and the implementation of performance-based budgeting have a positive impact on the performance accountability of government agencies in SKPD Bogor City. Furthermore, accounting controls positively moderate the relationship between financial reporting quality and the implementation of performance-based budgeting on the performance accountability of government agencies across SKPD in Bogor City. Keywords: accounting control, quality of financial reports, implementation of performance-based budgeting, accountability for the performance of government agencies

Роль органов местного самоуправления в профилактике наркотизма и наркопреступности

The article examines the role of local governments in the prevention of drug abuse and drug crime. Attention is paid to the main directions of preventive work of local governments in this area, and ways to improve this activity are considered.

Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency)

Since the implementation of performance-based budgeting, all local governments have been obligated to create good financial performance of their local governments. As such, financial performance is one of the most significant topics to be studied in public sector organizations, including the government. the growing calls from public sector entities including national and local governments and government work units for the adoption of public accountability. The purpose of this study is to ascertain how accountability and transparency affect local governments' financial performance. This study employs a quantitative methodology. Purposive sampling is the method used in the sampling process. In order to collect primary data for this study, 210 respondents were given questionnaires. The study's conclusions demonstrate that: 1) Accountability has a positive and significant impact on the local government's financial performance; 2) Transparency has a positive and significant impact on financial performance; and 3) Accountability and Transparency have a significant impact on the Pohuwato Regency Regional Government's financial performance at the same time.

Environmental Ethnography

Environmental ethnography is discussed here from involvement with a local government authority in Aotearoa New Zealand focused on soil, water and land management. Climate change and environmental degradation are making such local government work more difficult and expensive. As costs trend upwards and new rules are applied, community challenges to local authorities increase. Environmental ethnography identifies constraints on the organisational ability to meet infrastructural needs to produce environmental solutions locally. Some constraints are internal (organisational), some are local (community beliefs and attitudes), but the most significant constraints are external to local agencies. In ethnographic terms, working with local and national environmental authorities is a process of learning from staff, scientists, and administrators. Māori and Pākehā communities’ efforts to manage their local destinies provide insights into pressures on local government organisations. Landowners’ expectations and politicised discourses of climate denial or deferral also constrain day-to-day local authority work. Three intersections of local authority organisations' actions and local communities’ responses emerge from reflecting on this ethnographic learning, each shaping what local authorities can achieve. First, the social is not another set of insights; rather, the social is in the science. Second, in Aotearoa New Zealand the familiar nature-society binary is usefully disturbed by mātauranga Māori understandings of people and the environment. Third, changing modern productivist attitudes towards the environment is more than local—it is national and global—yet people’s responses are also intensely local. Environmental ethnography helps illuminate such tensions that create organisational and community dilemmas for local government authorities.

Medical and social aspects of the activities of local self-government and the medical community of Yekaterinodar in the late XIX – early XX century

The purpose of the study: to study the medical and social aspects of the activities of public institutions of the city of Yekaterinodar in the early twentieth century, as a reflection of global trends shaping the public health system. Materials and methods: historical-descriptive, comparative-historical, problem-chronological, biographical methods were used in the work. The article is based on published sources and archival materials available to the authors. Results. Currently, there is no doubt that the level of public health depends not only on the activities of medical institutions, the qualifications of doctors, medical staff, but also on the timely comprehensive solution of many social issues with the participation of public and state institutions. The article presents some examples of the formation of such interaction and original solutions to urgent medical and social problems in Yekaterinodar (now Krasnodar) at the end of the XIX – beginning of the XX century. The issues of financing medical institutions, medical salaries and pensions, the organization of measures to combat epidemics, the formation of sanitary services, the opening of new specialized hospital departments, and services for the poorest segments of the population were touched upon. The elements of educational work, ways to solve the problem of high infant mortality and the organization of the first Consultation for infants are shown. Many doctors actively participated in the work of local city government, being “public” of the City Duma and the City Council, thereby contributing to the solution of many social and medical issues, including problems of payment for treatment, different categories of the population and “hospital arrears”. Conclusion . Thus, without having a clear state concept and program for the development of healthcare, the city administration, together with the medical community, demonstrated the desire and possibility of jointly solving many medical and social problems of the city of Yekaterinodar. That is, during this period, the potential properties and understanding of the need for the development of the public health system and sphere were formed in the regional society.

Impacts beyond experimentation ‐ Conceptualising emergent impacts from long-term real-world laboratory processes

Real-world laboratories are settings for joint experimentation on sustainability challenges, through the transdisciplinary collaboration of diverse actor groups. By approaching a real-world laboratory from three perspectives, this paper uncovers the emergent impacts of a long-term collaborative process.Real-world laboratories have become a recognised research format for addressing sustainability challenges. In these transdisciplinary settings, actors from civil society, local government, and academia work together using a transdisciplinary research approach to jointly experiment and learn about sustainability transformations. While these labs are considered to have potential, their impact has not yet been fully measured. Therefore, in our paper we explore the case of the Zukunfts-stadt Lüneburg 2030+ process to uncover the impacts that this long-term effort has generated over the past eight years. By examining the process and its design features from three analytical perspectives, we identify emergent impacts in three dimensions: education, governance, and the lab as an actor for sustainability. Based on our case study, we suggest that real-world labs contribute to sustainability on a local level, beyond the intentional experiments, through impacts that emerge over the course of the joint operation of the lab.

Disaster cultures and the Indonesia Tsunami Early Warning System: (mis)alignments revealed by the 2018 non-tectonic tsunami in Labuan

This study examined the (mis)alignments between multiple disaster cultures, the Indonesia Tsunami Early Warning System (InaTEWS) and local risk profiles as revealed by the 2018 non-tectonic tsunami triggered by the Anak Krakatau Volcanic eruption in Labuan. The research assessed to what extent the tsunami warning system was adapted to local needs and characteristics. Based on qualitative data collection, this study showed that before the 2018 tsunami (and notwithstanding memories of the 1883 Krakatau tsunami) different local groups shared a strikingly homogeneous understanding of tsunamis as exclusively triggered by earthquakes. After the 2018 tsunami, study participants reported increased awareness of different tsunami types and earthquake risks. However, this rarely translated into practical actions and changes at the local level as structural and cultural factors significantly hampered the work of local government and emergency management agencies. This research identified steps to improve alignment, for example by involving community members in warning technology maintenance, tailoring awareness-raising materials to local hazard profiles and connecting awareness-raising with local cultural traditions. However, a reform of the InaTEWS is necessary, including overcoming sectoral silos and incorporating local knowledge and experiences into policymaking. By addressing these (mis)alignments, authorities can better support communities to understand tsunami risks and respond to future event, ultimately enhancing preparedness.

Correlation of Employee Performance System Implementation with Budget Performance at Local Government Work Unit in Banda Aceh City Government

This study aims to examine the correlation between the implementation of the employee e-performance system and budget performance at Local Government Work Unit (SKPD) in Banda Aceh City Government. The population in this study were 43 SKPD in the Banda Aceh City Government that used the employee e-performance system. The sampling technique used was saturated sampling or census, the samples and data sources were obtained from SKPD using the e-performance system so that the total sample was 43 SKPD in the Banda Aceh City Government. The non-parametric statistical data analysis method in this study is the Spearman Rank correlation method which is processed with the SPSS (Statistical Package for Social Science) program. The results showed that the implementation of the employee e-performance system had a positive relationship with budget performance.

Model of General Government Affairs in Mandau Sub-District, Bengkalis Regency, Riau: Dilemmatic in Planning Preparation

Residual affairs, better known as general government affairs (UPU), will be less likely to exist if the more detailed the classification of government affairs. The basis for this research was carried out because the re-emergence of UPU regulations in Law No. 23 of 2014 concerning regional government which previously in Law No. 32 of 2004 was not clearly regulated or even mentioned but appeared to be regulated regarding general government duties (TUP). In practice, UPU in local governments and sub-district governments still has many problems and confusions in implementation, especially related to UPU planning. The purpose of this research is to analyze the implementation of related UPU in the preparation of planning carried out by the Mandau sub-district government, and design the right model related to UPU planning in the sub-district. The approach used in this study is qualitative method of explosive descriptive type. The preparation of the District UPU in planning programs and activities asks for input and proposals from OPD and vertical agencies. In practice, the predetermined planning is submitted to the Regent of Bengkalis to be submitted in the local government work plan which for budgeting is sourced from the APDB which should be submitted to the central government and budgeted through the APBN. The right model in implementing future UPU planning is to make UPU an attributive authority for sub-districts.

Determinants of philharmonics concert participation as a form of institutionalized culture in Poland

Motivation: Research conducted in the cultural field can help organize the work of cultural institutions and local governments. Due to the special interest in classical music, an analysis was prepared for philharmonic concerts, for which no detailed study was conducted. Most studies of culture are carried out on a regional basis, so an attempt was made to find the determinants of the formation of the variable across the country.Aim: The purpose of the article is to identify the determinants, as well as the strength and direction of their influence on the number of philharmonic concert audiences in Poland.Materials and methods: For the purpose of the article, a linear trend model and two linear causal models were built using KMNK. They were based on statistical data obtained from the CSO database. Then, using parametric tests, the quality of the constructed models was checked.Results: During the study period, the number of listeners to philharmonic concerts increased steadily. Education level, disposable income and unemployment rate proved to be significant for the number of listeners. Education turned out to have an effect opposite to that predicted on the basis of the literature, but this may have been due to the specification of the chosen indicator (number of university graduates per 10,000 residents).

The Influence of Employee Competence and Use of Information Technology on Financial Accountability with the Success of Information Systems as Moderating Variables

Manuscript type: Research paper Research aims: This study aims to determine the influence of employee competence and the use of information technology on financial accountability, and also the role of moderation in the success of the information system and how it impacts financial accountability vis-à-vis the use of information technology. Design/Methodology/Approach: This research was implemented with a casual setting for the Local Government Work Unit (LGWU) finance department employees in Bantul Regency. Samples were taken from 150 employees with accidental sampling. Data collection was carried out using questionnaires. Data analysis was performed using the PLS-SEM method. Research findings: Employee competence and the use of information systems have a positive and significant effect on financial accountability. The information systems' success did not moderate the influence of information technology itself on financial accountability. Theoretical contribution/Originality: This research provides new insight into the role of moderation in the success of information systems on the influence of information technology on financial accountability. Practitioner/Policy implications: This study suggests that local governments can continue to improve employee competence through the use of information technology. One actionable way would be to make budget allocations for the maintenance and repair of the current information technology facilities and infrastructure. Research limitation/Implication: While previous research has focused on the use of information technology in enhancing financial accountability, these results show that the success of information system is a moderating predictor of accountability

Leading officials' audits of natural-resource assets and local environmental attention: evidence of word frequency analysis from Chinese local government work reports.

Drawing on the textual contents of the Chinese local government work reports, this paper focuses on the impact of leading officials' audits of natural-resource assets on the local environmental attention allocation. The study has found that during the pilot period of audits, compared with the non-pilot cities, the local government in the pilot cities has concentrated more on the ecological environment field and has placed greater emphasis on the actual environmental governance. The results of mechanism analysis show that differences in the personal and take-office characteristics of local officials, may lead to different promotion pressure and performance evaluation modes, and then have a different impact on local environmental attention. The test results of consequence analysis show that the environmental attention in the pilot cities can be further transformed into environmental administrative and financial governance behavior. The paper discusses the policy effect and internal mechanism of leading officials' audits of natural-resource assets from the perspective of local governments' environmental attention, providing empirical evidence for China to carry out the top-level design of environmental policy based on the idea of optimizing officials' performance evaluation mechanism.

Waterworks, municipal government and the environment in twentieth-century Britain

Abstract From the nineteenth century onwards, municipal authorities vested increasing amounts of power in experts, those who could provide specialist knowledge on areas outside the remit of local councillors. This, though, was attached with risk, as municipal resources could be wasted. This article takes the example of the Ure Valley waterworks project, a scheme developed by Leeds Corporation at the start of the twentieth century. What was deemed a necessary and straightforward project to alleviate future water shortages became embroiled in engineering difficulties and financial issues which resulted in only one of the five planned reservoirs being built. This case-study shines a light on the inner workings of local government, as well as the confluence between politics, economics and the urban–rural hinterland environment.

The Implementation of Good Governance Principles in the Asset Management of Regional-Owned Enterprises of South Sulawesi Province

At the local government level, activities related to regional autonomy and decentralization go beyond merely implementing financial decentralization from the Central Government to Local Governments or Local Governments to Local Government Work Units (SKPD). It also includes the decentralization of asset management at the regional business unit level. The Regional State-Owned Enterprise (Perseroda) of South Sulawesi Province, as one of the units of Regional-Owned Enterprises, requires proper governance to promote regional autonomy and optimize regional revenue. Therefore, it is crucial to implement good governance principles to ensure accountable financial and asset management, which represents a government’s success in providing public services. The implementation of good governance principles includes accountable, transparent, and law-abiding asset management. This study aims to analyze the application of the values and principles of good governance in asset management within the Perseroda of South Sulawesi Province. The study adopts a qualitative approach, and data are collected through interviews, observations, and document analysis. The data analysis technique is an interactive model, with data validity tested through triangulation. The results indicate that the application of values and principles of good governance in asset management still needs improvement due to constraints related to the quality of human resources and the adoption of technology in asset management. Efforts to enhance the quality of human resources, employee motivation, socialization, and control mechanisms for implementing good corporate governance must be optimized, with the aim of integrating these principles and values within the body of Perseroda in South Sulawesi Province.
 Keywords: asset governance, good governance, regional-owned enterprises

Policy Model for Empowering Poor Farmers in Jeneponto District

Poverty is a significant social problem in various regions of Indonesia, including the Jeneponto Regency in South Sulawesi. This research aims to formulate a model of community empowerment policy in Jeneponto Regency to address this issue. The study uses a qualitative descriptive method, with a specific focus on observing the situation of poor people in Kapita Village, Jeneponto Regency. Data collection involves using observation, interviews, and documentation techniques. The policy model for empowering the poor in Jeneponto Regency is implemented through collaboration between the government, relevant SKPD (Local Government Work Units), and NGOs (Non-Governmental Organizations). The activities conducted for the poor are designed to enhance their knowledge, attitude, and skills, primarily in the field of farming and livestock businesses related to agriculture. The knowledge developed among the poor includes effective management of farming and livestock businesses, operating tractors, and utilizing agriculture. Attitude improvement is fostered by promoting a sense of community, helping one another for the common good, advocating the use of machines over animals, encouraging morale, discipline, and fostering positive relationships. In terms of skill improvement, the poor are trained in repairing vehicles and crafting cabinets and chairs. The policy model of empowering the poor emphasizes the utilization of assistance, training, and support to enable the process of empowering the poor, ultimately leading to their betterment, empowerment, and independence.
 Keywords: model, empowerment policy, poor farming community