Zeitschriftenartikel: „Locan government“

1

Jarosz, Adam J. „Rządowe programy wsparcia samorządu terytorialnego w latach 2018–2022“. Studia Politologiczne, Nr. 1/2023(67) (31.03.2023): 104–26. http://dx.doi.org/10.33896/spolit.2023.67.7.

Der volle Inhalt der Quelle

Annotation:

In the period of 2018–2022 Polish government implemented the record number of programs for financial support of local governments. Their aim was to improve local services, maintain the high level of investments, aid in the fight against COVID-19 pandemics and rebuilding the economy, as well as equalising the potential decline of incomes related to the taxation reforms implemented since 2019. Programs on the record amount of 135,58 billion PLN helped to remain the investments on the earlier level, as the COVID-19 pandemics caused only temporary decline in own revenues.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

2

Gawłowski, Robert. „Relacje rządowo-samorządowe w Polsce w trakcie pandemii COVID-19“. Studia Politologiczne, Nr. 1/2023(67) (31.03.2023): 90–103. http://dx.doi.org/10.33896/spolit.2023.67.6.

Der volle Inhalt der Quelle

Annotation:

The COVID-19 pandemic caused a sudden change not only in societal behaviour but also in terms of forms and scale how public administration was running. The aim of this paper is to present intergovernmental relation (IGR) during the first and second wave of COVID-19. In order to do this Central and Self-Government Common Commission (CSGCC) and national local government associations were taken into consideration. In conclusion it is said that during the first wave centralize approach towards the IGR was apparent, however, in the second wave it evolved toward more multilevel relations.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

3

Neves, Fabrício, und Polyana Silva. „E-government in local governments’ websites“. Revista Catarinense da Ciência Contábil 20 (30.07.2021): e3160. http://dx.doi.org/10.16930/2237-7662202131602.

Der volle Inhalt der Quelle

Annotation:

The literature perceives governments’ websites as an effective tool for increasing information delivery, user interaction, and the government services’ supply, being the most visible aspects of citizens concerning public management. However, the interaction of citizens with governments is still unclear. The practical implications of conducting e-government, capable of expanding this relationship, are still invisible. This study aims to provide an understanding of how governments’ websites are used as an e-government tool in local governments, highlighting how e-government concepts have been empirically employed. The study takes a qualitative approach, examining five municipalities in a microregion in the Brazilian state of Bahia. We gathered the data using a triangulation process that included semi-structured interviews, analysis of the websites, and opinion questionnaires to the citizens. Our research shows that governments lack compelling actions and coordinated internal procedures, resulting in a gap between practice and digital governance policies, resulting in low citizens' participation, and unfamiliarity with government communication channels. The study contributes to the e-government literature by offering further insight into how people and organizations influence technology use, providing elements that can guide motivated public managers to increase relationships and communication with society. We highlight the need to investigate the phenomenon of digital transformation in governments at the organizational level.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

4

Kartal, Nazım, Gökhan Tuncel und Oguzhan Göktolga. „Local Governments And Government of Cities in Turkey“. Journal of Public Administration and Governance 5, Nr. 1 (11.02.2015): 1. http://dx.doi.org/10.5296/jpag.v5i1.6858.

Der volle Inhalt der Quelle

Annotation:

At this study, local government structure of Turkey is tried to be analysed. Urban administration of Turkey may be analysed three dimensionally: First dimension is central government and the city; the second is provincial organizations of central government and the third dimension is local governments and city. Therefore, when talking about “administration of cities in Turkey”, central government, its local organizations and especially the local governments should be mentioned. In this context, at this study initially cities in Turkey will be examined from the perspective of administration, then, central administration and central administration’s provincial organiations will be examined from the perspective of city governmnet. Finally two local government structures, “special provinicial administration” and “municipalities” will be examined.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

5

Ruano de la Fuente, Jose Manuel. „E-Government Strategies in Spanish Local Governments“. Local Government Studies 40, Nr. 4 (08.07.2013): 600–620. http://dx.doi.org/10.1080/03003930.2013.787414.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

6

Nugraha, Andri. „Influence Of Financial Audit Findings, Governments Wealth, Size Of Government And Leverage On The Performance Of Regency/City Governments In Indonesia“. International Journal of Applied Finance and Business Studies 9, Nr. 2 (30.09.2021): 58–66. http://dx.doi.org/10.35335/ijafibs.v9i2.13.

Der volle Inhalt der Quelle

Annotation:

This study aims to determine the effect of BPK audit findings, government's wealth, size of government as well as leverage on the performance of local government districts / cities in Indonesia. The analytical method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Testing Hypothesis, and the coefficient of determination. This study examined the relationship between BPK audit findings with the performance of local governments, government's wealth with local government performance, size of government with local government performance, as well as leverage the performance of local governments. The population in this study are all local government districts / cities in Indonesia, the sample in this study were 47 local government districts / cities in Indonesia. The type of data in this research is secondary data. The selection of the sampling method is a purposive sampling method. And data processing using SPSS software. The results contained in this research is the BPK audit findings and leverage partially no significant effect on the performance of the district / city in Indonesia. While the government's negative wealth effect and the size of government has positive influence on the performance of the government. And other results are BPK audit findings, government's wealth, size of government as well as leverage together have a significant influence on the financial performance of the district / city in Indonesia.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

7

Winarna, Jaka, Muhtar Muhtar, Sutaryo Sutaryo und Prihatnolo Gandhi Amidjaya. „Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments“. Pénzügyi Szemle = Public Finance Quarterly 66, Special edition 2021/2 (2021): 88–107. http://dx.doi.org/10.35551/pfq_2021_s_2_5.

Der volle Inhalt der Quelle

Annotation:

This study investigates the effect of local government internal control systems on local government administration performance. We use secondary data from the Ministry of Internal Affairs, Financial and Development Supervisory Agency, Indonesian Statistics Bureau, and respective local government financial statements and websites. We generate a set of panel data from 508 local governments during 2017-2019 with 1524 observations analysed with panel data regression. We evidence that several local governments still have low and medium administration performance in 2017-2019 that has not met the expectation of the Ministry of Internal Affairs as stated in the strategic plan in 2015. Our analysis provides empirical evidence that control environment, risk assessment, and information and communication positively affect local government administration performance. Our result provides implications to the Financial and Development Supervisory Agency to continuously optimise internal control system development programs in Indonesian local governments and the Ministry of Internal Affairs to have higher enforcement of local government administration performance achievement.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

8

Suprianto, Edy. „Creative Accounting in Local Governments to Obtain Funds for COVID-19 Management“. International Journal of Professional Business Review 8, Nr. 3 (16.03.2023): e0726. http://dx.doi.org/10.26668/businessreview/2023.v8i3.726.

Der volle Inhalt der Quelle

Annotation:

Purpose: This study aims to test whether local governments in Indonesia carry out creative accounting to obtain a national economic response loan in dealing with the COVID-19 pandemic with 0% interest. Theoretical framework: According to public choice theory, it can be predicted that local government will take advantage the National Economic Recovery (PEN) loan program with 0% interest from central government for their covid-19 prevention. Local government will fix the financial information which adjusted to the central government regulation in order to obtain the loan. Design/methodology/approach: The research population in the first year was all local governments in Indonesia. The sample obtained in this study was 51 local governments according to the criteria in the purposive method. The data analysis technique used in the study was the STATA analysis tool version 15. Findings: The result analysis regression has proven that the local government loan positively affects creative accounting. This study can also prove that geographic location and local government independence positively affects creative accounting. Research, Practical & Social implications: The low level of local government financial statement accessibility in Indonesia has resulted in a minimum amount of data being obtained. This can be a motivation for further research to examine the level of financial statements transparency in Indonesia. Originality/value: This study is the first to examine creative accounting by government accountants. Secondly, this study can improve scientific studies, especially financial accounting through empirical evidence about creative accounting carried out by Indonesian local governments in developing countries that have different characteristics from other countries in the world.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

9

Dickey, Robert J. „Local Government in Korea“. Korean Journal of Policy Studies 15, Nr. 1 (30.04.2000): 129–31. http://dx.doi.org/10.52372/kjps15108.

Der volle Inhalt der Quelle

Annotation:

After reading the first few pages of this text, the reader may be left wondering "exactly what is this book attempting to accomplish?" At first glance, it looks like a college textbook. And indeed, Chapter 1 (Overview of Local Government in Korea) very much reads this way. After an introductory section in Chapter 2 (Structure of Local Government), however, the form of the book takes a dramatic turn. The Preface opens with a statement of the two purposes of the book, "first, to provide factual information about Korean local politics for those who are interested in Korea's system of local government; and second, to offer definitive reference resources to foreign scholars, students, practitioners, diplomats, and others who have an interest in the evolution of Korean democracy." Referring back to the Table of Contents after reading further in Chapter 2, one realizes that this is more of a "book of facts" than an analytical treatise. In this regard, the book is a solid success: it provides detailed facts about the legal structure of Korea's system of local government. It discusses the evolution and effect of Korea's Local Autonomy Act (and relevant decrees), and a translation of the lengthy Local Autonomy Act is included in an appendix. Clearly, the book is a useful reference on the law of local autonomy for those of us less than fluent in Korean. On the other hand, politics and democracy are hardly discussed beyond a few rhetorical platitudes in the first and last chapters.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

10

Rohman, Abdul. „Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government“. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, Nr. 4 (31.12.2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.

Der volle Inhalt der Quelle

Annotation:

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to adopt international public sector accounting standards (IPSAS).Our study is a continuation of a research study before we take on research on the level of accrual in the financial statements of Local Government and research on the effect of discretionary accruals on revenue of local governments. This study uses some model approach

APA, Harvard, Vancouver, ISO und andere Zitierweisen

11

Arslan, Aykut. „M-government service provisions among Turkish local governments“. Journal of Internet Applications and Management 3, Nr. 2 (2012): 5–26. http://dx.doi.org/10.5505/iuyd.2012.25744.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

12

Tat‐Kei Ho, Alfred. „Reinventing Local Governments and the E‐Government Initiative“. Public Administration Review 62, Nr. 4 (Januar 2002): 434–44. http://dx.doi.org/10.1111/0033-3352.00197.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

13

Edwin Benton, J. „County Governments: “Forgotten” Subjects in Local Government Courses?“ Journal of Political Science Education 3, Nr. 2 (25.05.2007): 111–29. http://dx.doi.org/10.1080/15512160701338296.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

14

Lee, Chun-yi. „Between Dependency and Autonomy – Taiwanese Entrepreneurs and Local Chinese Governments“. Journal of Current Chinese Affairs 39, Nr. 1 (März 2010): 37–71. http://dx.doi.org/10.1177/186810261003900103.

Der volle Inhalt der Quelle

Annotation:

This paper focuses on the changing interaction between Taiwanese entrepreneurs and local Chinese governments. Through the analysis of this changing process, it can be seen that Taiwanese businesses are a special “asset” of Chinese governments. The main argument of this paper is that both central and local governments in China have strategic considerations in respect of Taiwanese businesses. The Chinese central government values Taiwanese businesses because more Taiwanese investment in China strengthens the Beijing government in negotiations with the Taibei government. Nevertheless, since the Kuomintang (KMT) (Guomindang) regained power in 2008, the strategic value of Taiwanese businesses in the cross-Strait relationship seems to have decreased. The central government has created a profitable macro-environment enabling local officials to give a warm welcome to Taiwanese businesses. Chinese local governments value Taiwanese businessmen not only because of the central government's deliberate policy but also because they are pursuing their own self-interest. This paper firstly focuses on the changing interaction between Taiwanese businesses and Chinese local governments. It then further analyses the different but complementary interests of both central and local governments in China in relation to Taiwanese investors.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

15

Sari, Mutiara, und Fefri Indra Arza. „Pengaruh Karakteristik Pemerintah Daerah Terhadap Kondisi Financial Distress Pemerintah Daerah Kabupaten dan Kota Se-Indonesia Periode 2015-2017“. Wahana Riset Akuntansi 7, Nr. 1 (25.06.2019): 1425. http://dx.doi.org/10.24036/wra.v7i1.104566.

Der volle Inhalt der Quelle

Annotation:

This study aims to obtain empirical evidence about the influence of the characteristics of local governments on local government financial distress in districts and cities throughout Indonesia for the period 2015-2017 whose data was obtained from the BPK and BPS. The dependent variable in this study is financial distress and its independent variables, namely the characteristics of local governments which consist of financial independence, the degree of decentralization, the complexity of local governments that are proxied by population, expansion of regions proxied by the administrative age of regional governments and area. The value of financial independence, population and regional expansion has a positive and significant effect on financial distress, while the value of the decentralization degree and area has a negative and significant effect on the financial distress of the regency and city governmen in Indonesia.Keywords: Local Government Finance, Characteristics of Local Government; Financial Distress

APA, Harvard, Vancouver, ISO und andere Zitierweisen

16

Yingying, Cao. „Research on the Evolution of Collusion between Government and Civil Construction Enterprises in Environmental Regulation“. E3S Web of Conferences 248 (2021): 02053. http://dx.doi.org/10.1051/e3sconf/202124802053.

Der volle Inhalt der Quelle

Annotation:

Polluting civil construction enterprises usually use the way of "voting with their feet" to exert influence on the efforts of local government's environmental regulation, promote the formation of collusion between government and enterprises, and make the local government relax the supervision on the emission behavior of civil construction enterprises. Based on the Tibert model, this paper uses the evolutionary game method to study the collusion between government and enterprises in the cross regional migration of civil construction enterprises and its prevention. The results show that: when the civil construction enterprises comply with the production, the local government's optimal strategy is non collusion strategy; similarly, when the local government is not willing to collude, the non-collusion choice of civil construction enterprises will get higher benefits than collusion. In addition, the cost of civil construction enterprises transferring between different regions, the loss caused by the collusion between civil construction enterprises and local governments, and the probability of local government violations being found can effectively prevent the collusion between local governments and civil construction enterprises.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

17

Esmantovich, E. I. „COOPERATION OF LOCAL GOVERNMENTS AND SELF-GOVERNMENT AS A PRINCIPLE OF ORGANIZATION OF LOCAL GOVERNMENT“. Juridical Journal of Samara University 4, Nr. 1 (23.04.2018): 129. http://dx.doi.org/10.18287/2542-047x-2018-4-1-129-134.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

18

Kahar, A., A. C. Furqan und T. Tenripada. „The Effect of Budget, Audit and Government Performance: Empirical Evidence from Indonesian Regional Governments“. Economy of Regions 19, Nr. 1 (2023): 289–98. http://dx.doi.org/10.17059/ekon.reg.2023-1-22.

Der volle Inhalt der Quelle

Annotation:

The development of public sector accounting was now propelled by stakeholder demands on bureaucratic performance, accountability and transparency, to pay close attention to tax revenues and expenditures with due regard to financial governance through positive auditing results. The Indonesian government enacted a new rule of Government Accounting Standard No. 71 of 2010 which fundamentally changed the form of government accounting books. The impact of these changes on budgeting, auditing and government performance in the early days of their implementation is crucial as a basis for reference for later reforms. This study aims to examine empirically the effect of audit opinion on the performance of Indonesian local governments by considering the mediating effect of revenue and expenditure realisation based on legitimacy and public choice theories. Data from 32 provinces in Indonesia during the 2010-2014 period with a total number of 150 observations (province-years) was analysed by least square regression. The research found that, in line with legitimacy theory, the previous year’s audit opinion had a significant and positive effect both directly and indirectly through the realisation of regional expenditure as a mediating variable on the performance of local governments. However, regarding public choice theory, the results must be carefully interpreted as the mediating effect of the realisation of expenditure on how audit opinions affect the performance of the provincial government depending on the measurements used. The result may be used by the government, provincial government, local parliament and the Audit Board of Indonesia in policy setting, supervision and inspection in improving the performance of the provincial government. Audit opinion, in relation to the realisation of government expenditure and its function, indirectly boosts the performance of local government in developing countries.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

19

Krokeyi, Wisdom, und Michael Amaegberi. „LOCAL GOVERNMENT FINANCE AND COMMUNITY DEVELOPMENT IN NIGERIA“. International Journal of Advanced Research in Public Policy, Administration and Development Strategies 6, Nr. 1 (09.09.2023): 47–63. http://dx.doi.org/10.48028/iiprds/ijarppads.v6.i1.05.

Der volle Inhalt der Quelle

Annotation:

Using the Ordinary Least Square (OLS) method, the research investigates the effect of local government budget on community development in Nigeria. The findings show that the overall loan taken out by local governments has a negative and significant effect on human development. Additionally, it was discovered that municipal governments' overall spending had a somewhat favourable effect on human development. Additional research revealed that local governments' present revenues significantly and favourably affected human development. The rate of population expansion had a detrimental and severe impact on human development. The total amount borrowed by municipal governments also had a detrimental but little effect on life expectancy. The results also demonstrated that local governments' overall spending, current revenue, and real GDP growth rate all had a favourable and significant impact on life expectancy. Local government autonomy is recommended. With local government autonomy, federal allocation (revenue) as well as other revenues will come direct to the local governments and not through the state governments. This will ensure higher revenue for the local governments to carry out development-oriented projects and programmes. Also, local government authorities should utilize available revenues in bringing about desired community development in the areas of human development in Nigeria. Local government autonomy is recommended so that revenue from the federation accounts and other revenues could go directly to local government, not through state governments. This could improve on local government revenue base and bring about desired human development in Nigeria.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

20

Martitah, Martitah, Saru Arifin, Slamet Sumarto und Widiyanto Widiyanto. „Confronting E-Government Adoption in Indonesian Local Government“. Journal of Indonesian Legal Studies 6, Nr. 2 (30.11.2021): 279–306. http://dx.doi.org/10.15294/jils.v6i2.47795.

Der volle Inhalt der Quelle

Annotation:

Indonesia passed an e-government law in 2018, ushering the country's society into the information age across a range of sectors, including social, economic, communication, transportation, literacy, and public services. This transformation has benefited enormously from the facilitation of information technology in terms of productivity, comfort, compassion, and time elapsed. Local governments in Indonesia, on the other hand, are slowing the adoption of e-government, which has progressed to the second stage of implementation, which is the introduction or integration of cross-sectoral systems. This article claims that local governments face challenges in this second stage as a result of departmental egos that make it difficult to unite around shared objectives. The whole government approach is suggested in this paper as a concrete policy strategy for eradicating sectoral egos within local government departments. It places a premium on collaboration in order to accomplish the government's vision and objectives.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

21

Tang, Tanya, Phyllis Lai Lan Mo und K. Hung Chan. „Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts“. Accounting Review 92, Nr. 2 (01.07.2016): 247–70. http://dx.doi.org/10.2308/accr-51526.

Der volle Inhalt der Quelle

Annotation:

ABSTRACT Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives. We find that the conflicts between central and local governments arising from the 2002 tax sharing reform have led to more tax avoidance by local government-controlled firms, particularly when the local government's ownership percentage of the firms is higher than the tax sharing ratio. We also find evidence that the overall level of tax avoidance by local government-controlled firms in a region is positively associated with local fiscal deficits. As a high level of government ownership of corporations and intergovernmental tax sharing are common phenomena in many transitional economies, this study offers valuable insights into how the dual roles played by local governments affect tax policy enforcement in these economies. JEL Classifications: H26; H71; M40; G38.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

22

Agus, Mirza, Budi Setiyono und Tri Yuniningsih. „Additional General Allocation Fund (DAU) Policy: The Failure of the Local Government to Provide an Urban Village Budget Allocation in Indonesia“. International Journal of Sustainable Development & Future Society 1, Nr. 1 (31.05.2023): 24–29. http://dx.doi.org/10.62157/ijsdfs.v1i1.4.

Der volle Inhalt der Quelle

Annotation:

Initially, an additional DAU policy was issued in 2018, namely through Law Number 12 of 2018, concerning the State Revenue and Expenditure Budget for the 2019 Fiscal Year. This policy was designed to provide additional funds to urban villages. District budget allocations are the responsibility of local governments (PEMDA) according to the mandate of Law Number 23 of 2014 concerning Local Government. This study analyzes the failure of the local government to allocate Urban village funds through the General Allocation Fund (DAU) policy. DAU is a fund earmarked for equal distribution of abilities in inter-regional finance to fund regional needs in implementing decentralized government. The additional DAU policy is essential to anticipate due to the local government's failures in allocating these funds. This study aims to analyze the central government's Urban Village Fund policy through the State Revenue and Expenditure Budget (APBN). It reflects the failure of the local government to allocate a budget to urban villages from the State Revenue and Expenditure Budget (APBN). Besides that, it reflects local governments' inability to allocate budgets to urban villages.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

23

NEMTOI, Gabriela. „Contemporary Challenges Facing Local Government“. Logos Universality Mentality Education Novelty: Economical and Administrative Sciences II, Nr. 1 (16.12.2015): 7–10. http://dx.doi.org/10.18662/lumeneas.2015.0201.01.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

24

Supriono, Supriono, Eka Hariyani, Sem Paulus Silalahi, Rheny Afriana Hanif und Khoirul Aswar. „Influence factors on financial statements disclosure of Indonesian local governments“. Public and Municipal Finance 12, Nr. 2 (02.11.2023): 82–90. http://dx.doi.org/10.21511/pmf.12(2).2023.07.

Der volle Inhalt der Quelle

Annotation:

This study aims to examine the factors that affect the level of disclosure of local government financial reports. This paper uses such independent variables as budget expenditure of the local government, government size, and capital expenditure. The financial records of Indonesian local governments that have undergone audit by the supreme agency are analyzed in this study. For the 2020 timeframe, 485 local/city governments in Indonesia served as the research samples, and purposive sampling was employed as the sampling method. SPSS is utilized to support multiple linear regression, which is the data analysis method used in this study. The test findings revealed that budget expenditure (β = 0.274; p &lt; 0.05), government size (β = 0.216; p &lt; 0.05), and capital expenditure (β = 0.178; p &lt; 0.05) have a significant effect on the level of local government financial statements disclosure. It is envisaged that the findings of this study would enable local governments, particularly districts or cities, to better maximize the disclosure of local government financial statements in compliance with government regulation. Local governments will be able to open up information that is easily accessible with the aid of ever-improving technology.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

25

Oh, Youngkyun. „Vertical Fiscal Imbalance between Governments and Local Government Accountability“. Social Economy & Policy Studies 11, Nr. 3 (31.08.2021): 133–55. http://dx.doi.org/10.22340/seps.2021.08.11.3.133.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

26

Reddick. „Empirical Models of E-Government Growth in Local Governments“. e-Service Journal 3, Nr. 2 (2004): 59. http://dx.doi.org/10.2979/esj.2004.3.2.59.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

27

Reddick, Christopher G. „Empirical Models of E-Government Growth in Local Governments“. e-Service Journal 3, Nr. 2 (2004): 59–84. http://dx.doi.org/10.1353/esj.2005.0005.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

28

Kurniawan, Cahyadi, Ulung Pribadi und Muhammad Iqbal. „The Role of e-Governance in Improving Local Governments Performance (Case Study: Sumbawa Regency)“. Jurnal Ilmiah Peuradeun 11, Nr. 3 (30.09.2023): 1139. http://dx.doi.org/10.26811/peuradeun.v11i3.795.

Der volle Inhalt der Quelle

Annotation:

This research focused on how technology could help improve local government performance. There are five factors in assessing the IT capacity of information; security, financial support, legislative support, and commitment to the organization. Many variables affect the ability to support the five characteristics. The population of this study was all work units responsible for the local government's performance in Sumbawa Regency, West Nusa Tenggara Province, Indonesia. The sample was randomly selected to assess the effect of e-government in improving local government performance. Every year the work unit must report to the region. Regression analysis was employed in this study by using SEM-PLS software. The data showed that the variables of executive competence, financial Support, information security, legislative Support, and organizational commitment affected information capacity by 59.4%. The function of e-government in improving local government performance must be realized. For e-government to improve the performance of local governments, the two provincial/central governments must conduct socialization with local governments. Limitations of the study included the limited sample size, which might not represent the original status of citizens, and the short study period.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

29

Wayenberg, Ellen. „The Flemish government's responsibility for local government modernization“. Public Management Review 8, Nr. 1 (März 2006): 47–65. http://dx.doi.org/10.1080/14719030500518741.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

30

Verawaty, Verawaty, Ade Kemala Jaya, Intan Puspanita und Nurhidayah Nurhidayah. „Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan“. MBIA 19, Nr. 1 (07.04.2020): 21–37. http://dx.doi.org/10.33557/mbia.v19i1.560.

Der volle Inhalt der Quelle

Annotation:

Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with multivariate regression. The object of this research was the district and city governments in South Sumatra in 2014-2016. The results showed that local own-source revenue had a positive effect on the financial performance of local governments. However, there were negative effects of general and special allocation funds on regional government financial performance. For revenue sharing funds, it did not affect financial performance. This means, the greater the contribution of local own-source revenue to finance development and community services the greater increase in the financial performance of local governments. The higher the amount of general allocation funds received from the center, the lower the financial performance of local governments. The large flow of special allocation funds can provide opportunities for budget leakage, which can result in a decrease in the financial performance of local governments. Keywords: local own-source revenue, fiscal balance transfers, local government financial performance

APA, Harvard, Vancouver, ISO und andere Zitierweisen

31

Park, Kyoung Don, Hee Tae Lee und In Seon Park. „The Empirical Analysis of Government Personnel Exchange among Local Governments and Central Governments“. Korean Journal of Local Government Studies 26, Nr. 1 (31.05.2022): 171–93. http://dx.doi.org/10.20484/klog.26.1.8.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

32

Putri, Miranti, und Khoirul Aswar. „Local Government Financial Performance: The Role of Political Monitoring“. Journal of Economics and Behavioral Studies 14, Nr. 3(J) (17.10.2022): 42–50. http://dx.doi.org/10.22610/jebs.v14i3(j).3307.

Der volle Inhalt der Quelle

Annotation:

This study intends to investigate and demonstrate the impact of local government financial performance as influenced by political oversight, regional wealth, intergovernmental revenue, and capital spending. In Indonesia in 2019, the district/city local governments were the subject of this study. The Report on Local Government Finances (LKPD) accessible at the Audit Board of the Republic of Indonesia was used as secondary data (BPK RI). The data used in this study included 491 data samples chosen using the purposive selection approach from 507 districts/cities across Indonesia. The analytical method used in this study was path analysis with Smart PLS software and a significance level of 5%. Structural Equation Modeling was used for data analysis (SEM). The findings of this investigation showed that regional wealth, intergovernmental revenue, and capital expenditures have an impact on local government's financial performance. Political supervision, however, does not mitigate the association between intergovernmental revenues and capital expenditures on the financial performance of local governments, which reduces the relationship between regional wealth and local government financial performance. The results of this study are anticipated to be used as source material for studies on the factors affecting local government financial performance and to help local governments by providing information on the monitoring activities carried out by numerous Regional People's Representative Council (DPRD) members. As a result, local governments will be encouraged to increase legislative oversight to improve their financial performance.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

33

., Afrizal, Mudiyati Rahmatunnisa, Utang Suwaryo und Neneng Yani Yuningsih. „Local Government Capability in Managing Village Owned Enterprises (BUMDes) in Indonesia: A Case Study of Bintan Regency“. Lex localis - Journal of Local Self-Government 21, Nr. 3 (05.07.2023): 707–27. http://dx.doi.org/10.4335/21.3.707-727(2023).

Der volle Inhalt der Quelle

Annotation:

One of the Indonesian government's efforts to improve the economy of rural communities is the establishment of Village Owned Enterprises (BUMDes). BUMDes that are successful in their management cannot be separated from the role of local governments as those who have the authority to foster, supervise and develop BUMDes. Therefore, this study aims to determine the capability of the local government of Bintan Regency to the management of BUMDes. This study uses a qualitative method with a case study approach. Data were obtained through in-depth interviews using purposive sampling techniques to key people in the local government of Bintan district and managers of advanced and developing BUMDes in Bintan district. This study found that the government's capabilities include entrepreneurial capabilities, motivational capabilities, investment capabilities, and adaptive capabilities. The researcher also found that the importance of legislative capability by the local government as a guarantor that all investments that have been given by the government are able to survive and develop. The challenge for the government in its implementation is that there are still BUMDes that have not been able to accept the policies made by local governments. This is due to the low resources of BUMDes managers, the lack of village community support for BUMDes and the disharmony of relations between the village government and BUMDes managers.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

34

Dae Jin, Kim. „The Choice of Local Governments under Two Principals: The Case of Tax Hike Policy of South Korea Noncompliance of Local Governments to Tax Hike Policy“. Korean Journal of Policy Studies 23, Nr. 1 (31.08.2008): 181–207. http://dx.doi.org/10.52372/kjps23108.

Der volle Inhalt der Quelle

Annotation:

The Korean central government introduced a package of tax hikes on real estate in order to achieve tax levy equity. This remarkable tax innovation, however, resulted in conflicts between the cnetral government, residents, and local governments, which were followed by area-wide tax competitions among the local governments in the Seoul Metropolitan Area (SMA). This study analyzes the property tax resistance of the SMA using the form model approach to the principal and agent. It is assumed in the study that residents, local governments, and the central government have a divided principal-agent relationship. With several descriptive analyses and some data for the case, however, the theoretical model gives a logical explanation for the behaviors of residents, local governments, and the central government in the short-term tax resistance. That is, under short-term conditions, local governments tend to respond to residents' request for tax cuts, dependent upon their fiscal independence and neighboring local jurisdictions' decision-making on property tax cuts. The pattern of the property tax cuts over time implies that local government's elected officials may be very sensitive to their re-election. Further, it provides long-term prediction for the behavior of the three actors, dependent upon institutional change. When the information on institutional change is perfect, or the uncertainty is removed in the institutional change, they ultimately reaach the Nash equilibrium. Finally, it is fair to say that the formal model contributes to this study by complementing the lack of empirical data/precedent literatures, and clarifies the causality between the factors of interest.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

35

Dong, Shanshan. „Local Government's Urban Planning Behavior, Investment Impulse and Macroeconomic Stability“. Open House International 44, Nr. 3 (01.09.2019): 28–31. http://dx.doi.org/10.1108/ohi-03-2019-b0008.

Der volle Inhalt der Quelle

Annotation:

To improve the government's ability to regulate the economy, perfect the performance of macro-control, and promote stable and healthy economic development, according to the relevant data since the reform and opening up, the deep system of investment impulsive behavior of local government in China is explored at this stage, and the idea of constructing an intergovernmental macro-control coordination mechanism is proposed. The results show that if a regional government can expand in line with the policy cycle, it can not only send a positive signal to the central government to respond to the macro-control, but also gain the upper hand in the local competition. However, if the effective demand in the region is still insufficient, the expansion plan is likely to evolve into excessive investment, and the region will face greater risks of overcapacity and local debt in the long run. Therefore, it is of great significance to study the investment behaviors of local governments in China at the present stage, analyze their characteristics and appearances, and find the causes of the investment impulse of local governments, so as to establish the macro-control coordination mechanism among Chinese governments.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

36

Park, Jong-Ryeol, und Sang Ouk Noe. „교육감과 관련한 일본의 지방교육자치제도에 대한 연구“. K Association of Education Research 8, Nr. 1 (28.02.2023): 91–109. http://dx.doi.org/10.48033/jss.8.1.6.

Der volle Inhalt der Quelle

Annotation:

The purpose of this study is to identify the problems with the education autonomy system and conflicts of the Japan, which is implementing the local education autonomy system to find a way to resolve conflicts and disputes that occur between the Minister of Education and the educational superintendent., and to suggest reasonable improvements. In Japan, as in Korea, there are conflicts and disputes between the central government and local governments. However, what is different from us is that the autonomy of local governments has been strengthened following the decentralization reform promoted by Japan in the 1990s. The Local Autonomy Act restricts the central government's involvement with local governments, and requires its intervention to meet the specified requirements and to follow due process, detailed in the relevant laws. In other words, the case of Japan, where there is a legal regulation making the central government not restricting or interfering autonomy of local governments, suggests that more detailed regulations are required within the scope that the government’s involvement and intervention doesn’t undermine the autonomy of local governments to us, where the requirements and process of the central governments’ intervention in local governments are simplified. In Korea, similar to the National and Local Dispute Resolution Committee in Japan, an administrative consultation and mediation committee exists under Article 168, but it is ineffective because there are insufficient regulations on the authority of the committee and the effect of the decision of the committee on the central and local governments. It is necessary to prepare a new type of dispute mediation body and related regulations that can minimize the loss that may occur in case of a dispute or conflict through comparative review of dispute mediation bodies in Korea and Japan.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

37

Jaegal, Uk, und Don Jaegal. „A Study on the Improvement of the Operation Performance of Local Governments in Kore“. National Association of Korean Local Government Studies 25, Nr. 2 (31.08.2023): 1–19. http://dx.doi.org/10.38134/klgr.2023.25.2.001.

Der volle Inhalt der Quelle

Annotation:

In order to improve more reasonably and productively in a series of administrative operations and policy processes in Korean local governments, systematic operational performance evaluation of administrative work execution results was recognized as an important management function. It will be possible to promote the development of local administration and enhance administrative autonomy and accountability by checking the productivity of local governments' administrative operations and conducting a rigorous and accurate evaluation of leadership and administrative performance. In this context, this study will review the evaluation areas and measurement indicators of local government operation performance for local government evaluation, extract the determinants of local government evaluation through a review of previous studies, present a performance evaluation model and seek policy directions to improve operational performance. This study on efficient local government operation plans and the role and leadership direction of local government heads can recognize their importance from a political, social, economic, and customer (resident)-oriented perspective. Only when the evaluation system for local government's operational performance is established and utilized under mutual connection with local residents will the local government increase its efforts to improve the quality of life and maximize residents' satisfaction, and regional development policies can also be implemented from a long-term perspective.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

38

Hua, Yan Hui, Zhi Jian Wang, Mei Li Geng und Bang Fan Liu. „Information Construction of Chinese Local Government in the Era of Big Bata“. Advanced Materials Research 989-994 (Juli 2014): 4957–61. http://dx.doi.org/10.4028/www.scientific.net/amr.989-994.4957.

Der volle Inhalt der Quelle

Annotation:

The era of big data is an inevitable trend of world development, environmental changes poses severe challenges around the local government of information construction in China. On the basis of the full analysis of the content and features of the era of big data, clarify the urgent need of the local government to further deepen the Information Construction in the era of big data, analysis the challenges for local governments of building big data era. On this basis, we propose a solution in the angle of the user, government resource integration, demand forecast and the government's responsibility.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

39

Adi Yuniarta, Gede, und I. Gusti Ayu Purnamawati. „Key elements of local government transparency in new public governance“. Problems and Perspectives in Management 18, Nr. 4 (18.11.2020): 96–106. http://dx.doi.org/10.21511/ppm.18(4).2020.09.

Der volle Inhalt der Quelle

Annotation:

Transparency is a challenge for public administration reforms for now and beyond towards modern and better governance. The economic crisis that occurred has led to a large erosion of public confidence in the effectiveness of government financial management. This study aims to analyze the key elements of local government transparency in new public governance. The research data was obtained through financial reports on local government websites. The sample selection technique used purposive judgment sampling and yielded a total of 262 local governments in Indonesia. The analytical method used is logistic regression analysis. The results showed that key elements, reflected by the local government size and local financial independence ratio, had a significant influence on the implementation of internet financial reporting, while audit opinions do not have a significant effect. This is due to changes in public perception of the quality of audit opinions provided by the Audit Board. This study emphasizes that local governments that receive a fair or unfair audit opinion cannot prove with certainty that the local government has performed good or poor financial management. Audit opinions obtained by local governments do not always facilitate the publication of financial statements on their official websites.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

40

Balcerek-Kosiarz, Marta, Adam Jarubas, Bartosz Kozicki und Szymon Mitkow. „Addressing the asymmetry between central and local air protection policies: Insights from Poland“. Journal of Sustainable Development of Transport and Logistics 8, Nr. 2 (28.04.2024): 375–89. http://dx.doi.org/10.14254/jsdtl.2023.8-2.29.

Der volle Inhalt der Quelle

Annotation:

Purpose: This paper examines the asymmetry between the air protection policies of the central government and local authorities in Poland, using the city of Kraków as a case study. Methodology: The study employs a comparative method to contrast the Polish state's coal policy with the air protection efforts of the Kraków local government. A systems analysis approach is used to identify the causes and effects of the divergent policies. Results: The analysis reveals a lack of alignment between the central government's focus on maintaining coal extraction and the local government's efforts to reduce air pollution. Kraków authorities have taken significant measures to improve air quality, but face challenges due to insufficient support from the central government and neighboring municipalities. Theoretical contribution: The paper highlights the importance of policy symmetry and coordination between different levels of government in addressing complex environmental issues like air pollution. It contributes to understanding multi-level governance dynamics in the context of air protection. Practical implications: The findings underscore the need for a collaborative model of air protection policy that engages central authorities, local governments, private sector entities, and civil society. Establishing air protection councils at the voivodship, county and municipal levels is proposed as a mechanism to facilitate this coordination. Integrating air quality considerations into local governments' management control systems is also recommended.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

41

Pina, Vicente, Lourdes Torres und Sonia Royo. „E‐government evolution in EU local governments: a comparative perspective“. Online Information Review 33, Nr. 6 (27.11.2009): 1137–68. http://dx.doi.org/10.1108/14684520911011052.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

42

Pina, Vicente, Lourdes Torres und Sonia Royo. „Is E-Government Promoting Convergence Towards More Accountable Local Governments?“ International Public Management Journal 13, Nr. 4 (03.12.2010): 350–80. http://dx.doi.org/10.1080/10967494.2010.524834.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

43

Rendhy, Hartaty Hadady und Suwito. „The Influence of the Age of Local Government on the Characteristics of Local Governments on the Financial Performance of Local Governments in North Maluku Province“. Jurnal Economic Resource 5, Nr. 1 (31.03.2022): 100–106. http://dx.doi.org/10.57178/jer.v5i1.256.

Der volle Inhalt der Quelle

Annotation:

The purpose of the study was to find out and obtain empirical evidence about the size of local governments, the level of wealth of local governments, the level of dependence on the central government, the age of local governments, capital expenditures, and the findings of BPK influence the financial performance of local governments. This study uses quantitative research methods with 11 research objects. The data analysis method used in this study was multiple linear regression analysis with purposive sampling as the sampling technique. The data analysis method used in this study is SPSS software version 22. The results show that the size of the local government, the level of local government wealth, the level of dependence on the central government, the age of the local government, capital expenditure, and BPK findings affect the financial performance of local governments.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

44

허순임. „Structural Constraints of Local Government Hospitals and Governmental Responsibility“. Korea Social Policy Review 22, Nr. 2 (Juni 2015): 313–41. http://dx.doi.org/10.17000/kspr.22.2.201506.313.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

45

Brown, Trevor L. „Local Autonomy versus Central Control during Transition: Explaining Local Policy Outputs in Post-Soviet Ukraine“. Environment and Planning C: Government and Policy 20, Nr. 6 (Dezember 2002): 889–909. http://dx.doi.org/10.1068/c25m.

Der volle Inhalt der Quelle

Annotation:

Many post-Soviet central governments have assigned numerous policy responsibilities to local governments, but have simultaneously constrained local autonomy in an effort to ensure that local governments pursue central objectives. In this paper, I examine the interplay between local autonomy and central control in one post-Soviet central government—Ukraine—by examining the case of small-enterprise privatization. Shortly after Ukraine's independence, the central government transferred ownership of state-run small enterprises to local governments, but required that local governments meet annual privatization targets set by a central agency. Some local governments have met the annual targets, while others have lagged behind. The results of an empirical analysis of local privatization levels indicate that central control mechanisms currently have limited influence over local decisionmaking. The results demonstrate that, instead, local elections have increased the influence of local groups whose interests do not always coincide with those of the central government. In response, the central government has instituted several changes to the intergovernmental finance system that are likely to increase central government authority and continue to move Ukraine towards a system in which local governments carry a heavy service-delivery load with limited autonomy.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

46

Ardielli, Eva. „Public Administration Transparency in E-government at Local Level of Czech Government“. International Journal of Management Science and Business Administration 2, Nr. 8 (2015): 24–33. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.28.1003.

Der volle Inhalt der Quelle

Annotation:

Transparency is currently required as an essential element of public administration functioning. It supports quality, effectiveness and economy of administration both at the central and the local level of government. Transparency is currently also supported by modernization trends in public administration utilizing an implementation of information technologies and open access to information. The key role in the modernization efforts of public administration plays worldwide e-government. It is the effective tool to transform the public administration and public services towards greater transparency, information availability and participation in decision-making process. The submitted paper is focused on the analysis of transparency principle application on the local level of government in the Czech Republic. It is based on the evaluation of transparency in local decision-making, information availability and participation possibility. The availability of selected information was analyzed on selected local municipal websites in the Moravian-Silesian region in the year 2014. The target is the assessing of information disclosure on official municipal websites, especially offering and availability evaluation of selected information and the evaluation of the rate of information availability on monitored municipal websites.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

47

Kum, Jong-Ye, und Hyun-Jung Lim. „Local Government Trust and Re-Election of the Incumbent Head of Local Governments“. Korean Journal of Local Government Studies 23, Nr. 1 (31.05.2019): 25–52. http://dx.doi.org/10.20484/klog.23.1.2.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

48

EREMIN, ALEXEY, und VIKTOR GRISHIN. „HISTORICAL AND LEGAL ISSUES OF LOCAL SELF-GOVERNMENT DEVELOPMENT LOCAL GOVERNMENTS IN RUSSIA“. Sociopolitical Sciences 11, Nr. 2 (28.04.2021): 88–95. http://dx.doi.org/10.33693/2223-0092-2021-11-2-88-95.

Der volle Inhalt der Quelle

Annotation:

The purpose of the study. The article is devoted to historical and legal issues of the development of local self-government in Russia. Approaches to the definition of local self-government are presented. Theories of local self-government that influenced the development of local self-government in the evolution of Russian statehood are being studied. The development of local self-government in Russia is being considered, especially the organization and prospects for the further development of the institution of local self-government within the framework of public power of the Russian state are being shown. The purpose of the study is to study the development of local self-government in historical and co-legal development in Russia. The article uses dialectical, isotorical, formal-legal, logical, comparative-legal and other methods of knowledge. Conclusions. Local self-government at all times of its historical development in Russia was a key factor in the development of democracy and the prospects for the participation of each member of the municipal community in the management of its territory. The totality of all forms of citizen's participation in making publicly significant decisions will ensure the achievement of the main goal - independent and accountable management of all local affairs. The modern development of local development in Russia would be even more effective if we studied the history of its formation and actively used the positive experience gained.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

49

Jeong, Yeong Ah, und Yunji Kim. „Do local governments respond to local residents?: An analysis of Korean local government budgets, 2020“. Korean Journal of Local Government Studies 26, Nr. 1 (31.05.2022): 1–22. http://dx.doi.org/10.20484/klog.26.1.1.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

50

Abadi, Husnu, Efendi Ibnususilo und Rahdiansyah Rahdiansyah. „REVIEW OF IMPLEMENTATION OF GOVERNMENT AUTHORITIES IN POLICY-MAKING IN THE "RELIGIOUS AFFAIRS"“. Tadulako Law Review 3, Nr. 1 (30.06.2018): 79. http://dx.doi.org/10.22487/j25272985.2018.v3.i1.10238.

Der volle Inhalt der Quelle

Annotation:

Government absolute authorities in the religion affairs is the authority of the central government. In the dynamic development of political, many district that produce regional policy with respect to religion or to follow religious aspirations of local people. Some districts in Riau Province, a county division during the reform, including the district are very concerned about the development in the field of religion. In addition to physical development, the county authority also extend its authority in the religion affairs. Regional policy is embodied in the form of local laws, regulations regent, or Medium Term Development Plan (Plan) Government District in Riau Province. This is possible because there are no clear boundaries of understanding in the rule of religion affairs formulated by the law on local government. The central government, based on this study, it gives tacit consent when local governments do just that, because the rate it is going to add a lot of partners in the central government district. There is no struggle for power between central government and local governments, but the expansion of the district authority in religious issues involved in managing the government's response is a manifestation of the district in the religious aspirations of the people of the area

APA, Harvard, Vancouver, ISO und andere Zitierweisen

Zeitschriftenartikel zum Thema „Locan government“

Geben Sie eine Quelle nach APA, MLA, Chicago, Harvard und anderen Zitierweisen an