Related Papers
Journal Namibian of Studies
The Role of Transparency in Mediating the Determinants of Government Accountability in Indonesia
2023 •
Jamaluddin Majid
This study aims to analyze the effect of the human development index and financial performance on accountability through transparency of the Indonesian government. The main theory used in this research is Institutional Theory, supported by Stakeholder Theory, and Agency Theory. A purposive sampling technique was used in this study, then the final sample was 330 from the number of provinces in Indonesia for the category Indonesian open budget transparency within 10 years, data was obtained by grouping through a method of Internet search from government websites and the Central Bureau of Statistics in Indonesia. Collected data were processed with the use of tool analysis descriptive quantitatively using the SEM method. The results of this study found that Human Development Index and General Allocation Fund had a significant effect, while Original Local Government Revenue did not have a significant effect on accountability through transparency, this research became a reference for further researchers, and as a reference material for provincial governments in determining policy.
Jurnal Bina Praja
Questioning the Effectiveness of Indonesia’s Local Government Accountability System
Mudiyati Rahmatunnisa
The Impact of Accountability and Transparency on the Management of the Regional Expenditure Budgets of the Kupang District Government
2021 •
nonce tuati
Accountability and Transparency in Indonesia are issues that have received increasing attention in recent years. This is due in part to the fiscal decentralization from the central government to regional governments as a consequence of regional autonomy, which has led to significant changes in the composition of budget expenditures at the central government and regional governments. One way to achieve government accountability to the public is to use the principle of transparency (openness). In an effort to realize good and clean governance (Good Governance), transparency of the Regional Revenue and Expenditure Budget is one of the important aspects in running local government programs, and in general in an effort to improve the welfare of the local community. This study aims to determine the impact of accountability and transparency, simultaneously and partially, on the management of the Regional Revenue and Expenditure Budget. The sample of this research is the Regional Financial ...
An Introduction for Identifying a Gap of Accountability Concept Into Practice at Indonesian Local Government Level
Ichsan Kabullah
Accounting and Finance Studies
Literature Review: Factors Affecting The Performance Accountability Report of Government Agencies (LAKIP) Local Government in Indonesia
idel eprianto
This article is a literature review the factors that affect the performance accountability report of government agencies (LAKIP) of local governments in Indonesia which is the dependent variable. While the independent variable is compliance with legislation, competence of human resources, clarity of budget goals. The hypothesis that is built is to examine the influence between variables so that it can be used in further research. The results of the literature review show the influence of the variable compliance with regulations, human resources competency and clarity of budget goal to LAKIP local governments in Indonesia.
Governing Favours: : An investigation of accountability mechanisms in local government budget allocation in Indonesia
Ian D Wilson
JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION
Challenges in the Implementation of Government Budgets: A Case Study of Indonesian Local Governance
2023 •
Eduard Y O H A N N I S Tamaela
Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with wellorganized and systematic Budget Planning served as the primary driving forces behind government's budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community's quality of life.
Role of the Indonesian Supreme Audit Institution (BPK) in Financial Transparency and Performance Accountability
Septiana Dwiputrianti
Since the third amendment of the 1945 Constitution (2001), the roles and functions of BPK as the only external audit institution has strengthened to give greater power to examine the public accountability of public sector agencies under the Audit Law (2004). Since then, BPK has reformed its organization. How effective is the new audit legislations in delivering promised outcomes for improving the Indonesian public administration is still a big question. This paper examines the reforms that have been conducted to improve the transparency of public financial and the accountability of the government in providing public services and furthermore to highlight some of the main features of the analysis, with particular emphasis on those aspects where clear differences have emerged in the practice of audit between the pre- and post-reform periods. The paper then briefly lists a number of recommendations that arise out of the research, before suggesting lines for further research. The research process included a theoretical conceptual stage and the field research stage. The theoretical conceptual included a literature review that provided a background for study and disclosed the room for improvement in public sector auditing in Indonesia. Moreover, historical analysis of the Indonesia public sector auditing on the crucial time to provide insights into the process of development and change of public sector audits across the time in Indonesia. The field research explored primary and secondary data. In depth interviews conducted with auditors, the members of Parliement (central and local levels), and auditees (public sector employees). Keywords: public sector auditing, financial transparency, accountability, performance, public sector reform, Indonesia.
Accountability Optimization of Local Budget Policy in Indonesia
2021 •
Dr. Zainur Hidayah, S.Pi.,MM.
The purpose of this study is to analyze and formulate strategies to enhance the accountability of local budget policy by determining the supporting and inhibiting factors. This is a qualitative research carried out in South Tangerang City, Banten Province. Data were analyzed by coding and elaborating on the policies, in accordance with the objectives of local government in Indonesia. The research focuses on achieving accountability from the aspects of legitimacy, moral conduct, responsiveness, openness, optimal resource utilization, with an increase in efficiency and effectiveness to optimize regional budget policy. The result showed that performance-based budgeting has not supported the achievement of accountability of local budget policies in Indonesia because it tends to measure agency performance more than the impact on society. Therefore, the optimization in the implementation of local budget policy accountability can be carried out by balancing the orientation of local budget ...
Contemporary Southeast Asia
Public Sector Reforms and Financial Transparency: Experiences from Indonesian Districts
2009 •
agus agus
