Journal articles on the topic 'Accountability in public office'
To see the other types of publications on this topic, follow the link: Accountability in public office.
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Accountability in public office.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Singh, S. S. "Public Accountability and Misfeasence in Public Office—Satish and Shiela Cases." Indian Journal of Public Administration 45, no. 1 (January 1999): 80–85. http://dx.doi.org/10.1177/0019556119990108.
Full text
2
Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior." Revista de Administração Pública 54, no. 2 (April 2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267.
Full textAbstract:
Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.
3
Sumual, Frida Magda, David Paul Elia Saerang, Herman Karamoy, and Hendra N. Tawas. "Revisiting the determinants of local government performance." Accounting 7, no. 7 (2021): 1751–56. http://dx.doi.org/10.5267/j.ac.2021.4.022.
Full textAbstract:
This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.
4
Pawłowska, Agnieszka. "Rozliczalność polityczna w nieskonsolidowanej demokracji. Przykład Polski." Studia Politologiczne, no. 4/2022(66) (January 15, 2023): 135–59. http://dx.doi.org/10.33896/spolit.2022.66.6.
Full textAbstract:
The author formulates the assumption that public authorities in Poland are less able to hold accountability in connection with the changes introduced to the political system under the rule of the United Right. The aim of this article is to justify this assumption by presenting the current conditions of accountability of public authorities. In defining accountability, the author uses the approaches of R. Mulgan and M. Bovens. Following these authors, she distinguishes three stages of accountability: information, discussion, and consequences. The article presents the legal grounds and restrictions on access to public information, discussion of government policy and imposing sanctions on public authorities and officials. The author formulates a conclusion on the accountability deficit of public authorities in Poland due to the limitation of discussions in the parliament and public media and the breaking of the chain of accountability at the stage of consequences, which results mainly from the political subordination of the prosecutor’s office.
5
Asyikin, Jumirin, and Ismiati. "ANALISIS PENGARUH PENGAWASAN FUNGSIONAL, AKUNTABILITAS PUBLIK, TRANSPARANSI DAN PENINGKATAN PELAYANAN PUBLIK TERHADAP KINERJA PEMERINTAH DAERAH." Jurnal Kajian Akuntansi dan Auditing 16, no. 2 (November 21, 2021): 92–106. http://dx.doi.org/10.37301/jkaa.v16i2.52.
Full textAbstract:
This study aims to empirically test the functional supervision, public accountability, transparency and improvement of public services that affect the dependent variable of local government performance at the PUPR Office of Batola Regency, either partially or simultaneously. The design in this study is a quantitative comparative causal research. The population in this study were all employees at the PUPR Office of Batola Regency using purposive sampling method. Data collection techniques used through questionnaires. Testing the research hypothesis using multiple regression analysis. The results of this study indicate that partially functional supervision has a positive and significant effect on local government performance. For public accountability does not affect the performance of local governments with a negative direction of influence. Transparency also has no effect on local government performance and has a positive direction of influence. And to improve public services has a positive and significant effect on the performance of local governments.
Keywords: functional supervision, public accountability, transparency, improvement of public services and local government performance
6
Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "The role of internal auditing in promoting accountability in Higher Education Institutions." Revista de Administração Pública 54, no. 2 (April 2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267x.
Full textAbstract:
Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.
7
Asrini, Asrini, Sudarmi Sudarmi, and Hafiz Elfiansya Parawu. "PENGARUH DIMENSI ETIKA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KUALITAS PELAYANAN PUBLIK DALAM PERSPEKTIF SOUND GOVERNANCE DI KANTOR SAMSAT KABUPATEN GOWA." Kolaborasi : Jurnal Administrasi Publik 5, no. 3 (December 31, 2019): 354–70. http://dx.doi.org/10.26618/kjap.v5i3.2942.
Full textAbstract:
Public service has become one of the yardsticks and indicators that reveals whether or not the governance is soundly implemented in terms of the bureaucratic capacity. This is one of issues to deal with in Indonesia. The purpose of the study was to find out the effects of the dimensions of ethics, accountability and transparency on the quality of public services in the viewpoint of a sound governance perspective in the Samsat office of Gowa Regency. This study used descriptive quantitative research method. In deriving a sample, the sampling technique used was a saturation sampling comprising 36 employees and 36 people in the Samsat office of Gowa regency. The data obtained was analyzed using multiple linear regression. The results of the study showed that the dimensions of ethics, accountability and transparency on the quality of public services in the Samsat district of Gowa Regency were put in the "good" category with the average score achieved is 63,6% - 73.3%. The ethics, accountability and good transparency displayed by employees exerted a positive effect on the quality of public services that it was expected to enhance the quality of public services in the Samsat office of Gowa Regency. Keywords: ethics, accountability and transparency, quality of public services ABSTRAKPelayanan publik telah menjadi salah satu ukuran dan indikator pelaksanaan pemerintahan yang berjalan secara sehat dalam dimensi kapasitas birokrasi dan merupakan salah satu pekerjaan rumah Indonesia. Tujuan penelitian dilakukan yaitu untuk mengetahui adanya pengaruh dimensi etika, akuntabilitas dan transparansi terhadap kualitas pelayanan publik dalam perspektif sound governance di kantor Samsat Kabupaten Gowa. Adapun metode dalam penelitian ini menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif. Penarikan sampelnya menggunakan teknik sampling jenuh yaitu seluruh pegawai yang ada di kantor Samsat Kabupaten Gowa sebanyak 36 pegawai dan 36 masyarakat menjadi sampel. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa dimensi etika, akuntabilitas dan transparansi terhadap kualitas pelayanan publik di kantor Samsat Kabupaten Gowa telah termasuk dalam kategori “baik” yaitu nilai rata-rata yang didapatkan dari 63,6% - 73.3%. Dengan adanya etika, akuntabilitas dan transparansi yang baik dari pegawai yang memberikan pengaruh positif terhadap kualitas pelayanan publik diharapkan dapat meningkatkan kualitas pelayanan publik di kantor Samsat Kabupaten Gowa. Kata Kunci: etika, akuntabilitas dan transparansi, kualitas pelayanan publik
8
Ramadhan, Fernando gilang Putra, and Marlindawati Marlindawati. "Perancangan Website Pada Kantor Camat Mulak Ulu Kabupaten Lahat Dengan Metode Waterfall Menggunakan Framework Laravel." Jurnal Nasional Ilmu Komputer 3, no. 3 (September 29, 2022): 93–106. http://dx.doi.org/10.47747/jurnalnik.v3i3.852.
Full textAbstract:
The Mulak Ulu Sub-District Office of Lahat Regency provides public services to the community as the executor of regional techniques that act as Regency/City regional apparatus, regarding population data. At the Mulak Ulu sub-district office, Lahat district has problems in carrying out public services and conventional information dissemination has an impact that can reduce the accountability and accountability of the Mulak Ulu sub-district office in Lahat district. The research method used in this study is a sequential method. systematic process in the process will be more effective and efficient in designing a website-based system using the Laravel Framework which is a PHP framework composed of several integrated plugins
9
Walangitan, Nivi, Jenny Morasa, and Lidia M. Mawikere. "TATA KELOLA DAN KINERJA KEUANGAN PADA KANTOR KECAMATAN WANEA KOTA MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (March 10, 2020): 219. http://dx.doi.org/10.32400/gc.15.2.28199.2020.
Full textAbstract:
Whether or not a government institution runs well or poorly provided services depends on the leadership policy in its management. The purpose of this study was to determine public governance and financial performance at the Wanea District Office. The analytical method used is qualitative analysis with Primary data. The results showed that (1) the implementation of transparency in the Wanea District Office was good. (2) The implementation of accountability in the form of the ability to present government information openly, (3) quickly and accurately to the public,(4) the ability to provide satisfactory services to the public, the ability to provide space for the community, the ability to explain and account for any public policy proportionally and (5) the provision of facilities for the public to assess government performance . So the implementation of the principle of accountability in Wanea District is good. Financial performance in the Wanea District Office is good.
10
Kerche, Fábio, Vanessa Elias de Oliveira, and Cláudio Gonçalves Couto. "The Brazilian Councils of Justice and Public Prosecutor's Office as Instruments of Accountability." Revista de Administração Pública 54, no. 5 (October 2020): 1334–60. http://dx.doi.org/10.1590/0034-7612201900212x.
Full textAbstract:
Resumo Em democracias, conselhos, órgãos colegiados atuantes no Sistema de Justiça possuem diferentes finalidades: reforçar a independência do Poder Judiciário e do Ministério Público (MP), incrementar a accountability em relação a juízes e promotores e/ou aprimorar a gestão da Justiça. Este artigo analisa o Conselho Nacional de Justiça (CNJ) e o Conselho Nacional do Ministério Público (CNMP), considerando principalmente os dois primeiros aspectos. No momento da criação desses órgãos, acreditava-se que ambos seriam instrumentos para aumentar a transparência e possibilitar que juízes e promotores pudessem responder por suas ações e escolhas. Nossa hipótese é que essa expectativa não se realizou. Para testá-la, analisaremos o desenho institucional do CNMP e do CNJ, apontando como a composição e a distribuição de cargos incentivam mais a independência que a accountability e apresentaremos também dados relativos ao comportamento dos Conselhos frente às denúncias disciplinares. A conclusão é que, em virtude da composição majoritária do CNJ e do CNMP por integrantes internos do Judiciário e do MP e da atuação pouco expressiva em relação à punição de juízes e promotores, os órgãos reforçam ainda mais a expressiva independência dessas instituições no Brasil.
11
Al-Kafiah, M. Kafrawi, Muhammad Ahsan Samad, and La Husein Zuada. "PUBLIC SERVICE ACCOUNTABILITY IN TATANGA DISTRICT OFFICE, PALU CITY (STUDY OF SERVICES ID CARD MANAGEMENT)." Tadulako Social Science and Humaniora Journal 2, no. 1 (November 25, 2021): 51–62. http://dx.doi.org/10.22487/sochum.v2i1.15617.
Full textAbstract:
The objectives of this study is analyzing accountability of public service in management Identity Card at tatanga District Office and the obstructed factors. The method used in this study is qualitative research, to describe the phenomena based on the fact in the research focus. The population of this study is the stake holders of Tatanga District and the public service users. Sample selection used purposive technique by selecting 6 (six) informants. Technique of data collection in this study consists of observation, interview and document.The result of the study showed that the accountability of public service in management Identity Card at the office of Tatanga District was less maximal. This was proved by 3 (three) indicators considered to be a starting point, they are service reference, attention to the public and solution. Only 1 (one) indicator showed the accountability of service is the solution. It was given by the government of the Tatanga District for the public service users had been maximally implemented. While indicator of service reference and attention to the public has not got maximal categories yet. The factors that obstructed the accountability of public service in management Identity Card at Tatanga District office which is found in this study wereunavailability of equipment to create ID card. Thus, the duty of the District government officials in service only confined to ID cards. Then the people have to complete it to another district office or Civil Registration in Hammer. Besides, the service provided from district government in management Identity Card is still oriented on arrangement or simply impressed very normative, less committed to adjust servicing values or norms that exist in society in order to create a quality of service that is oriented on customer satisfaction.
12
Viglio, José Eduardo, and Lúcia da Costa Ferreira. "Role of the public prosecutor’s office experts in the environmental licensing of the Mexilhão Project, São Paulo, Brazil." Sustainability in Debate 13, no. 1 (April 29, 2022): 352. http://dx.doi.org/10.18472/sustdeb.v13n1.2022.41492.
Full textAbstract:
The constitutional role and authority of the Public Prosecutor’s Office (MP) as an enforcer of law warranted the MP protagonism in the enforcement of environmental legislation and accountability of environmental agencies in Brazil. The MP instituted regional offices to tackle the environmental issue and established a team of experts to provide technical support. This research analyzes the participation of the São Paulo State Public Prosecutor’s Office (MPSP) and the Federal Public Prosecutor’s Office (MPF) experts in the environmental licensing of the Mexilhão Project. The project was located in the coastal region of the state of São Paulo and initially aimed to reduce by half the volume of natural gas imported by the country. Based on the analysis of documents and interviews, this paper shows that there were different interpretations and framings among the MP experts concerning environmental impacts and risks of the project. This study also discusses MP's influence on the decisions of the federal environmental agency about the Mexilhão Project.
13
Lane, Melissa. "The Idea of Accountable Office in Ancient Greece and Beyond." Philosophy 95, no. 1 (November 4, 2019): 19–40. http://dx.doi.org/10.1017/s0031819119000445.
Full textAbstract:
AbstractWhile leaders in many times and places from ancient Greece to today have been called to account, it has been claimed that leaders in ancient Athens were called to account more than any other group in history. This paper surveys the distinctive ways in which Athenian accountability procedures gave the democratic people as a whole a meaningful voice in defining, revealing, and judging the misuse of office, and in holding every single official regularly and personally accountable for their use of their powers. By then assessing a drastic case of unaccountability in a certain moment of Athenian history – the rule of the Thirty in 404–403 BCE – and how accountability was ultimately imposed on them, the paper concludes with thoughts about what might deepen and restore trust in the accountability of public officials today.
14
Matsiliza, Noluthando, and Nyaniso Zonke. "Accountability and integrity as unique column of good governance." Public and Municipal Finance 6, no. 1 (April 5, 2017): 75–82. http://dx.doi.org/10.21511/pmf.06(1).2017.08.
Full textAbstract:
The authors contend that accountability and integrity in public affairs are best preserved through enhancement of an integral system of legal prescripts, law, institutional policies and protocols. In the post-apartheid, South African public officials and political office bearers have been continuously criticized for allegedly transgressing ethical codes. Democracy has been tested due to violations of accountability, integrity and misconducts in the South African public service. However, this study argues that integrity can be enhanced when the society and those that are governing can preserve through specialized institutions legislation where law-makers are working with civil society to instill the culture of integrity.It is imperative to balance what is required for public officials’ conduct and what is done through parliamentary controls and certain caveats of highest honor. The value of accountability and integrity in public affairs can enjoy a resurgence in the last and present decade as the arrangements for public officials to operate in an environment that promotes good governance. This study reveals some concerns over the lack of commitment to preserve existing structures that could serve as mechanisms to promote good governance. A qualitative document analysis is employed to draw data from literature review. This paper’s findings contribute towards ethics and good governance in public administration.
15
Dewi, Ni Made Ayu Monika, and I. Wayan Sudiana. "Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa." Hita Akuntansi dan Keuangan 3, no. 2 (April 29, 2022): 85–95. http://dx.doi.org/10.32795/hak.v3i2.2430.
Full textAbstract:
Village funds namely funds that come from state money given to villages. In the management of funds itself must be used transparently for the benefit of public services. This study has a purpose, namely to examine the effect of the Apparatus Competence, organizational commitment with the use of information technology on the accountability at the village office at the Banjarangkan sub-district. In this study the population is village officials who were directly involved with accountability at village office in Banjarangkan Sub-district with a total of 13 villages totaling 185 officers. The sample was determined using purposive sampling method so that 104 people were obtained and instrument testing, classical assumption testing with multiple linear regression tests, the results of the analysis prove that the competence of the apparatus has a positive effect on the accountability in the village office in the Banjarangkan sub-district. Organizational commitment and use of technology have a positive effect on the accountability at the village office at the Banjarangkan district. It is suggested to the village in Banjarangkan sub-district to make more efforts to invite the community to participate in supervising the use of village funds and village officials to try so that the community gets good information regarding the use of the village fund budget
16
Yuliyanti, Fitria, Radjikan Radjikan, and Teguh Santoso. "IMPLEMENTASI PRINSIP-PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN PELAYANAN PUBLIK." Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance 2, no. 3 (December 7, 2022): 1288–93. http://dx.doi.org/10.53363/bureau.v2i3.123.
Full textAbstract:
The government in organizing a country must surely pay attention to services. service itself is a form of communication between the government and the community. Service plays an important role in a government. In providing a service to the public, of course, it must consider several principles so that the services provided can be maximally accepted by the public. In an effort to organize maximum public services at the Karangan District Office, Trenggalek Regency, the principles of good governance must be applied. According to Andre Roudonuwu, Welson Rompas, and Jericho Pombengi, the principles of good governance include participation, transparency, responsiveness, justice, efficiency & effectiveness, and accountability. The purpose of this study is to determine the implementation of the principles of good governance in public services at the Karangan District Office and to find out the obstacles in applying the principles of good governance to public services at the Karangan District Office. The method in this research is descriptive qualitative by describing as clearly as possible the information in the research. From the results of the research, it is known that the implementation of the principles of good governance in improving public services at the Karangan District Office has been implemented. The principles of participation, justice, and accountability are more dominantly implemented than the principles of transparency and responsiveness which are not dominantly implemented
17
Kamaludin, Kamaludin, Jasman Jasman, and Taufik Irfadat. "AKUNTABILITAS KINERJA PEGAWAI PADA KANTOR CAMAT LAMBU KABUPATEN BIMA." JURNAL DINAMIKA 2, no. 1 (June 26, 2022): 18–23. http://dx.doi.org/10.54895/dinamika.v2i1.1475.
Full textAbstract:
Employee at the Lambu sub-district office that is the importance of public accountability in order to improve the quality of service by the government bureaucracy as a manifestation of good governance. In the end, it will be able to establish harmony and harmonious relations between the government, the private sector and civil society. The performance of employees at the Lambu sub-district office is a manifestation of the implementation of activities as reflected in the achievement of performance in accordance with the established Vision, Mission, Goals and Targets. Employee performance has very important benefits, besides being the implementation of Strategic Tactical Planning, it is also to show the success of the implementation of the Strategic Plan (Renstra) at the Head of Lambu Office. Performance accountability for employees of the Head of Lambu Office includes the obligation to present and report all actions and activities especially in the field of personnel administration to higher parties/superiors. Employees are one of the vital elements in service. The volume of work and the number of employees are two factors that influence each other in performance accountability. The state of structural officials at the Head of Lambu Office as many as 23 people and staff as many as 22 people
18
Keerasuntonpong, Prae, Keitha Dunstan, and Bhagwan Khanna. "Examining statements of service performance: Evidence from wastewater services in new zealand." Journal of Public Budgeting, Accounting & Financial Management 26, no. 4 (March 1, 2014): 614–42. http://dx.doi.org/10.1108/jpbafm-26-04-2014-b004.
Full textAbstract:
The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the Auditor-General (2008) criticised the poor quality of these reports. Past theoretical literature has attempted to develop a framework for the accountability expectations of documents provided by public-sector entities (Stewart, 1984). The purpose of this paper is to measure the consistency of the statements of service performance about wastewater services made by New Zealand local governments with the accountability expectations, using an accountability disclosure index. The paper reveals a moderately high level of consistency. “Probity” and “legality” accountability disclosures are high while “process/efficiency” and “performance programme-effectiveness” accountability are less emphasised. The results suggest that accountability expectations provide a useful tool for evaluating statements of service performance.
19
Nemec, Juraj, Marta Orviska, and Colin Lawson. "The Role of Accountability Arrangements in Social Innovations: Evidence from the UK and Slovakia." NISPAcee Journal of Public Administration and Policy 9, no. 1 (June 1, 2016): 73–96. http://dx.doi.org/10.1515/nispa-2016-0004.
Full textAbstract:
AbstractOur research focuses on selected accountability mechanisms in the two countries. In Slovakia these are the Supreme Audit Office (SAO) and the Ombudsman. In the UK, at the national level we chose the Committee of Public Accounts (PAC), the National Audit Office (NAO) and the Parliamentary and Health Service Ombudsman (PHSO) and on the local level the relatively recently introduced local government system of Scrutiny and Overview.The goal of our article is to assess the potential contribution of these accountability arrangements to the anchoring of social innovation in the public sector. The theory anticipates that accountability institutions such as the SAO and Ombudsman may create feedback loops supporting public innovations. We undertook detailed checks on the concrete situation in the Slovak Republic and in the UK. On the basis of the comprehensive set of data reviewed, including reports, interviews and more generally available information, we can confidently conclude that while in Slovakia such a feedback loop barely functions, in the UK it does function on a limited but still significant scale. In the last part we provide selected arguments why the Slovak situation is less positive.
20
Dodson, Michael, and Donald Jackson. "Horizontal Accountability in Transitional Democracies: The Human Rights Ombudsman in El Salvador and Guatemala." Latin American Politics and Society 46, no. 4 (2004): 1–27. http://dx.doi.org/10.1111/j.1548-2456.2004.tb00291.x.
Full textAbstract:
AbstractPostwar El Salvador and Guatemala have undertaken to reform and democratize the state and to support the rule of law. Each country entered the 1990s hobbled by a legacy of authoritarian rule, while a corrupt and politicized judiciary offered virtually no check on the abuse of power. Because the judiciary has performed poorly as an institution of horizontal accountability, this article examines the performance of a new “accountability agency,” the Human Rights Ombudsman. The article discusses the context in which the office was established and developed in each country, perceptions of its performance, and political responses as the office began to perform its function of holding public officials accountable in their exercise of power. Unfortunately, this new office may fall prey to the same weaknesses that have plagued older institutions in both countries.
21
Dwikasmanto, Yunus. "ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KPN SERUMPUN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN REJANG LEBONG." Jurnal Ilmiah Raflesia Akuntansi 7, no. 2 (October 30, 2021): 54–62. http://dx.doi.org/10.53494/jira.v7i2.98.
Full textAbstract:
Financial statements are a means of communicating financial information from the results of the accounting activity process that can assist users of financial statements in making decisions. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this, IAI issued Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which can accommodate accounting needs for entities that do not have public accountability. This study aims to analyze the application of SAK-ETAP in the presentation of the financial statements of the Cognate KPN of the Education and Culture Office of Rejang Lebong Regency. KPN Cognate of the Education and Culture Office of Rejang Lebong Regency is a business entity that manages members' funds in the form of savings and loans. The method used in this research is comparative descriptive analysis. The results of the study based on the presentation of the balance sheet, income statement, statement of changes in equity, and cash flow statements for 2019, show that the KPN Cognate of the Education and Culture Office of Rejang Lebong Regency has not presented notes on financial statements (CALK), there is an error in the classification of account posts, and there are inconsistencies in updating the statement of cash flows. This study suggests that cooperatives disclose cooperative accounting policies in CALK, update each component of financial statements, and hire employees who are skilled in accounting.
22
Yun, Nam-Sik, and Seok-Kee Lee. "The Effect of Public Office Values on Government Trust: Focusing on the Effects of Regulating the Level of Citizenship." Restaurant Business 118, no. 2 (February 25, 2019): 35–42. http://dx.doi.org/10.26643/rb.v118i2.7263.
Full textAbstract:
Background/Objectives: The study discussed the impact of citizens' perceptions of public office values of integrity, accountability, and fairness, based on the view that government trust is centered on the citizens' perception of the value of public office.
Methods/Statistical analysis: The data was based on a 2017 survey conducted by the Korea Institute of Public Administration on the perception of corruption in the Korean government sector. The study included 1,000 people and was conducted through a survey public service value, citizenship level and government trust. The data were analyzed using the SPSS 22 and AMOS 22.0 program.
23
Yun, Nam-Sik, and Seok-Kee Lee. "The Effect of Public Office Values on Government Trust: Focusing on the Effects of Regulating the Level of Citizenship." Restaurant Business 118, no. 8 (August 29, 2019): 366–74. http://dx.doi.org/10.26643/rb.v118i8.7713.
Full textAbstract:
The study discussed the impact of citizens' perceptions of public office values of integrity, accountability, and fairness, based on the view that government trust is centered on the citizens' perception of the value of public office.
Methods/Statistical analysis: The data was based on a 2017 survey conducted by the Korea Institute of Public Administration on the perception of corruption in the Korean government sector. The study included 1,000 people and was conducted through a survey public service value, citizenship level and government trust. The data were analyzed using the SPSS 22 and AMOS 22.0 program.
24
Kurniawati, Lintang, Nur Kholis, and Hestin Mutmainah. "Pengaruh Karakteristik Auditor terhadap Kualitas Audit." Journal of Applied Accounting and Taxation 4, no. 1 (March 30, 2019): 58–68. http://dx.doi.org/10.30871/jaat.v4i1.1190.
Full textAbstract:
The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.
25
Reiza Macella, Agatha Debby. "Kinerja Organisasi Publik dalam Mendukung Penyelenggaraan Pelayanan di Kantor Kecamatan Johan Pahlawan." Jurnal Public Policy 6, no. 1 (April 30, 2020): 51. http://dx.doi.org/10.35308/jpp.v6i1.1672.
Full textAbstract:
The focus of this research is the organizational performance of Johan Pahlawan District in supporting the delivery of public services. The purpose of this study is to find out how the organization's performance and the factors that influence the performance of Johan Pahlawan sub-district in supporting public services there. The research method used in the writing of this paper is descriptive qualitative with documentation study data collection techniques. The performance of employees in the Johan Pahlawan District Office organization is seen from 5 indicators namely productivity, service quality, responsiveness, responsibility and accountability. Every employee, both superiors and subordinates, is always based on the SOP that has been applied in the Johan Pahlawan sub-district office. The limited facilities and infrastructure as well as the limited ability of the apparatus to be less than the maximum implementation of public services in the district office. Accountability of Johan Pahlawan sub-district is done internally and not yet published online because it does not yet have its own website. Factors affecting the performance of Johan Pahlawan Sub District include equipment and technology used, internal conditions of employees, and inadequate facilities and infrastructure.
26
de Bellescize, Ramu. "Les particularismes des institutions financières supérieures de contrôle au Royaume-Uni et aux États-Unis." Gestion & Finances Publiques, no. 6 (November 2021): 28–33. http://dx.doi.org/10.3166/gfp.2021.6.007.
Full textAbstract:
Le Government Accountability Office (GAO) aux États-Unis et le National Audit Office (NAO) au Royaume-Uni se rapprochent du modèle de la Cour des comptes françaises par leurs missions : s’assurer, en toute indépendance, du bon emploi de l’argent public. Ils s’en éloignent en revanche parce que les deux institutions ont fait ce travail, selon les époques, au profit soit du législatif soit de l’exécutif.
27
Hatchard, John. "THE ROLE, INDEPENDENCE AND ACCOUNTABILITY OF THE AUDITOR GENERAL: A COMPARATIVE CONSTITUTIONAL ANALYSIS." Denning Law Journal 30, no. 2 (August 8, 2019): 51–77. http://dx.doi.org/10.5750/dlj.v30i2.1698.
Full textAbstract:
The Auditor General plays a key role in the constitutional framework that is designed to support good governance. This article critically reviews the constitutional position of the Auditor General. It assesses the extent to which, in practice, office-holders enjoy the necessary individual and institutional independence and security of tenure to enable them to carry out their constitutional mandate, especially in the face of efforts by some political leaders and senior public officials (‘politically exposed persons’ (PEPs)) to abuse their position through acts of corruption and misuse of public office. It also explores the effectiveness of the support and accountability mechanisms for Auditors General. In doing so, the article reviews the position of the Auditor General in the constitutions of a number of Anglophone African states.
28
Ardilla, Heppy Kurnia. "ANALISIS PENGARUH BUDAYA ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KINERJA SEKTOR PUBLIK DENGAN AKUNTABILITAS SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Dinas Perindustrian dan Tenaga Kerja Kabupaten Bojonegoro)." El Muhasaba: Jurnal Akuntansi 1, no. 1 (August 7, 2018): 15. http://dx.doi.org/10.18860/em.v1i1.5385.
Full textAbstract:
<p>The importance of performance report is needed to evaluate how far the institution or organization are able to implement their vision and mission. One of its consistency is the need of performance support activities by improving the organizational culture, internal control, and accountability. This research objective is to obtain the empirical evidences about the influence of organizational culture and internal control toward public sector performance with the accountability as moderation variable.<br />This research is categorized as quantitative research using primary data taken from questioners. The research population is the employees in the Office of Industry and Manpower of Bojonegoro Regency. The sampling technique used in this research is purposive sampling. The samplesobtained consist of 36 respondents. The date is analyzed using multiple linear regression analysis and processed using the help of SPSS software version 16.0.<br />The result of this research shows that (1)Partially, organizational culture influences positively and significantly toward the public sector performance, (2) Partially, internal control influences positively and significantly toward the public sector performance, (3) Partially, accountability influences positively and significantly toward the public sector performance, (4) simultaneously, organizational culture, internal control and accountability influences positively and significantly toward the public sector performance, (5) Accountability moderates positively and significantly the influence of organizational culture toward the public sector performance, and (6) Accountability moderates positively and significantly the influence of internal control toward the public sector performance.</p>
29
Elwardi Hasibuan. "The Effect of Public Accountability, Internal Control and Organizational Commitments on Managerial Performance in the Office of Industry and Trade Serdang Bedagai District." International Journal of Economics (IJEC) 1, no. 1 (June 30, 2022): 148–56. http://dx.doi.org/10.55299/ijec.v1i1.85.
Full textAbstract:
This study aims to determine the effect of Public Accountability, Internal Control and Organizational Commitment on Managerial Performance at the Office of Industry and Trade, Serdang Bedagai Regency . The population as well as the sample in this study amounted to 35 people. The data used in this study are primary data obtained through questionnaires, interviews, field observations and documentation. The results of statistical tests in this study state that the variables of Public Accountability, Internal Control and Organizational Commitment able to affect managerial performance by 26.8% while the remaining 73.2% is influenced by other variables not examined in this study. From the Coefficients table a the multiple linear regression equation Y = 17,297 + 0.086 + 0.013 + 0.904. Constant (a) = 17,297 is positive and the independent variable is positive, which means Public Accountability , Internal Control and Organizational Commitment has a positive relationship to managerial performance.
30
Kurniawan, Rony. "Public Service Performance in the Land Office of Pangkalpinang City." Eduvest - Journal Of Universal Studies 1, no. 8 (August 20, 2021): 794–802. http://dx.doi.org/10.36418/edv.v1i8.137.
Full textAbstract:
This research’s background was the assumptions that services in the land sector are still too difficult and convoluted. This study’s problems are how the performance of the Land Office of Pangkalpinang in providing service and the supporting and restraining factors. This research is a descriptive study with a qualitative approach. Collecting data through in-depth interviews, observation and documentation. The data were gathered from 15 employees who were the sample in this study. The results bring a conclusion that the performance of the Land Office of Pangkalpinang has generally been running well and fulfilling the public’s expectations. The indicators are (a) Effectiveness, (b) Responsiveness, in recognizing and knowing the public’s needs, and (c) Accountability, on doing their duties and functions that followed the organizational vision and mission. Internal and external factors that influence the performance are (a) The ability of employees, an internal factor, (b) Motivation, (c) Public participation, an external factor that is inadequate in supporting office performance; (d) Communication factors.
31
Darmawan, Darmawan. "Accountability and Transparency : Application of Good Educational Governance." International Journal Management Science and Business 1, no. 1 (May 11, 2019): 1. http://dx.doi.org/10.17509/msb.v1i1.17108.
Full textAbstract:
Aims of research is to determine the quality of financial management at the madrasah tsanawiyah in the region of the office Ministry of Religious Affairs Bandung district. The issue is how much influence the accountability and transparency to madrasah financial management at public madrasah Tsanawiyah in Bandung district. The method used is survey method explanative with quantitative data analysis, data collection techniques conducted through questionnaires and document review and interviews. The results showed about madrasah financial management in the Ministry of Religious Affairs Office of Bandung district, as follows: 1. the magnitude of the relationship simultaneous between X1 and X2 to Y is high which 0.768. While the contribution together variables X1 and X2 to Y by 59%. The results of descriptive analysis of the variable Y, the most powerful indicator of the organization and coordination of 83.36% while the lowest indicator is 77.99% for controls; 2. The relationship variable X1 on Y is 0.762 while the contribution of variables X1 to Y by 58.1%. The testing of hypothesis saw that significantly affects the accountability to financial management. The results of descriptive analysis of the variables X1, the most powerful indicator is periodic and annual financial statements of 82.31% while the weakest indicator is the quality of the preparation of APBM of 66.85%; 3. The relationship variables X2 to Y is 0.636 while the contribution of variables X2 to Y by 40.4%. The testing of hypothesis saw that significantly influences the transparency to financial management. The results of descriptive analysis on the variables X2, the most powerful indicator is the assurance of integrity by 81% while the weakest indicator is the availability of information to the public at 68.81%; 4. In general it can be concluded that the accountability and transparency of financial management in the Ministry of Religious Affairs Office of Bandung district has been running well but there needs to be increased to achieve the expected results.
32
Muslim, Hajering, Muhammad Suun,. "Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality." Jurnal Akuntansi 23, no. 3 (January 20, 2020): 468. http://dx.doi.org/10.24912/ja.v23i3.614.
Full textAbstract:
The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar City and the sampling using census sampling techniques by taking all samples that are in the population. This research was conducted using quantitative data collection methods using field research by collecting field data using a questionnaire method distributed directly to the Auditor of the Public Accountant Office (PAO) in the Makassar area. Data analysis uses the Partial Least Square (PLS) approach. The result showed that Auditor Competency and Accountability had a positive and significant effect on audit quality. Competence and accountability have a positive and significant effect on audit quality by moderating auditor ethics.
33
Parker, Lee D. "The COVID-19 office in transition: cost, efficiency and the social responsibility business case." Accounting, Auditing & Accountability Journal 33, no. 8 (July 21, 2020): 1943–67. http://dx.doi.org/10.1108/aaaj-06-2020-4609.
Full textAbstract:
PurposeThis study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community occupational health and safety expectations. It aims to assess how office efficiency and cost control agendas intersect with corporate social accountability.Design/methodology/approachTheoretically informed by governmentality and social accountability through action, it thematically examines research literature and Web-based professional and business reports. It undertakes a timely analysis of historical office trends and emerging practice discourse during the COVID-19 global pandemic's early phase.FindingsCOVID-19 has induced a transition to teleworking, impending office design and configuration reversals and office working protocol re-engineering. Management strategies reflect prioritisation choices between occupational health and safety versus financial returns. Beyond formal accountability reports, office management strategy and rationales will become physically observable and accountable to office staff and other parties.Research limitations/implicationsFuture research must determine the balance of office change strategies employed and their evident focus on occupational health and safety or cost control and financial returns. Further investigation can reveal the relationship between formal reporting and observed activities.Practical implicationsOrganisations face strategic decisions concerning both their balancing of employee and public health and safety against capital expenditure and operation cost commitments to COVID-19 transmission prevention. They also face strategic accountability decisions as to the visibility and correspondence between their observable actions and their formal social responsibility reporting.Social implicationsOrganisations have continued scientific management office cost reduction strategies under the guise of innovative office designs. This historic trend will be tested by a pandemic, which calls for control of its spread, including radical changes to the office at potentially significant cost.Originality/valueThis paper presents one of few office studies in the accounting research literature, recognising it as central to contemporary organisational functioning and revealing the office cost control tradition as a challenge for employee and community health and safety.
34
Nzewi, Ogochukwu, and Prosper Musokeru. "A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability." Africa’s Public Service Delivery and Performance Review 2, no. 1 (March 1, 2014): 36. http://dx.doi.org/10.4102/apsdpr.v2i1.42.
Full textAbstract:
Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996). In this regard, the Auditor-General of South Africa (AGSA) as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI). It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.
35
De França, Jose Antonio, Clesia Camilo Pereira Pereira, Eduardo Tadeu VIEIRA Vieira, Paulo César de Melo Mendes Mendes, José Humberto Cruz Cruz, and Rubens Peres Foster Foster. "The The process of accountability in third sector organizations in Brazil." International Journal of Innovation Education and Research 7, no. 5 (May 31, 2019): 62–77. http://dx.doi.org/10.31686/ijier.vol7.iss5.1473.
Full textAbstract:
This article examines the accountability process of private foundations that are overseen by the Public Prosecutor's Office for the Federal District and Territories (MPDFT) in Brazil. Accountability is a process that provides credibility to the management of nonprofit organizations. Private foundations and nonprofit civil associations use public resources by means of tax exemptions and fiscal immunity when they perform their statutory activities, mainly those related to education, health and social assistance. The research analyzes accounting reports of a sample of 31 private foundations to verify compliance to eight basic requirements of the accounting regulation ITG 2002/12 applicable to third sector nonprofit organizations. By using comparative and quantitative methodology, the research identifies robust evidences that the private foundations overseen by the MPDFT do not fully comply with basic regulatory requirements and produce incomplete accountability.
36
redmond, mary. "accountability and dismissal in ireland's civil service." Legal Information Management 5, no. 3 (September 2005): 188–93. http://dx.doi.org/10.1017/s1472669605000812.
Full textAbstract:
as part of a drive to deliver better government, ireland's unfair dismissals acts 1977–2001 are about to be extended to civil servants. the civil service (regulation) bill 2004 when enacted will apply the statutory code of unfair dismissal to thousands of officers whose remedies previously lay exclusively in public law. while preserving the principle that civil servants hold office at the will and pleasure of the government, the bill provides for the delegation of power in this respect from the government to ministers and to secretaries general. mary redmond, consultant solicitor at arthur cox considers the practical and, above all the legal implications of this stepchange.
37
Nath, Nirmala, Radiah Othman, and Fawzi Laswad. "External performance audit in New Zealand public health: a legitimacy perspective." Qualitative Research in Accounting & Management 17, no. 2 (December 2, 2019): 145–75. http://dx.doi.org/10.1108/qram-11-2017-0110.
Full textAbstract:
Purpose This paper aims to provide insights into how the New Zealand Office of the Auditor-General (NZOAG) legitimised the selection of topics for performance audit in the New Zealand public health sector over a 10-year period, 2003-2013, by fulfilling the key actors’ “taken for granted beliefs” of the dual roles of the NZOAG: its independence and accountability. Design/methodology/approach This paper uses evidence gathered from interviews with representatives of the District Health Boards, the Ministry of Health (including Health Advisory Committee members) and NZOAG staff, along with publically available documentary evidence over a 10-year period. The authors draw on Suchman’s (1995) authority on institutional legitimacy to inform the research findings. Findings The New Zealand Auditors-General (NZAGs) get inputs from various sources such as their own audit teams, parliamentary deliberations, the Ministry of Health, the District Health Boards, media and public concerns and complaints. These sources initiate ideas for performance audits. Subsequently, the NZAGs use the recurring themes and risk assessment criteria while simultaneously consulting with the auditees (the MOH and the DHBs) and other actors, such as health advisory groups, to select topics for such audits. This signals to the key actors, such as the MOH and the DHBs, that the NZOAG is addressing the topics and concerns relevant to the former while discharging its public accountability role. Furthermore, the consultative approach acts as a catalyst, ensuring that the actors involved with public sector health service delivery, specifically the auditees, accept the selected topic. This leads to a lack of resistance to and criticism of the topic; the selection process, therefore, is legitimatised, and credibility is added to the audits. Because of the consultative approach taken by the NZAGs, the actors, including the performance auditors, continue to believe that the Office acts independently from third party influence in selecting their audit topics, elevating the NZAGs’ moral legitimacy with respect to their public accountability role. Research limitations/implications The study’s focus group does not include parliamentary representatives, only representatives from the DHBs, the MOH and the NZOAG; therefore, the conclusions on effective discharge of the NZOAG’s accountability role and Parliamentary acceptance is not conclusive – the NZOAG acts on behalf of the Parliament in discharging its accountability role and the latter is also the formal recipient of the reports. Practical implications The implications for practitioners and policymakers are that the use of a consultative approach to select topics for performance audit in the absence of performance auditing standards ensures auditee readiness and acceptance of such audits. This also promotes mutual benefits and “trust” between the AG and auditees. Such audits can be used to bring about efficacy in health service delivery. Social implications The selected topics for audits will have an impact on citizens’ lifestyles, with improved health services delivery. Originality/value There is a dearth of research on who initiates the ideas for performance auditing and how the Office of the Auditor-General selects topics for such audits. This study adds a new dimension to the existing performance auditing literature. The authors reveal how the NZOAG seeks to legitimise the selection of topics for such audits by consulting with the auditees and other actors associated with public sector health service delivery, while upholding its independent status and making transparent how it discharges its accountability role within the context of performance auditing.
38
Masud, Masud, and Haeril Haeril. "PERAN HUMAS DPRD SEBAGAI SUATU SISTEM DAN FASILITATOR PUBLIK (Studi pada DPRD Kabupaten Bima)." Jurnal Studi Ilmu Pemerintahan 3, no. 1 (February 18, 2022): 27–32. http://dx.doi.org/10.35326/jsip.v3i1.1904.
Full textAbstract:
The urgency of this research is to describe the ability of Public Relations as a system and public facilitator for the Bima Regency DPRD in creating accountability and transparency of performance, as well as a positive image during public trust in the Government, especially in the Legislative Institution. This study used descriptive qualitative method. The location of this research is in the Bima Regency DPRD Office. The subjects of this study were selected through purposive sampling technique. The results of the study indicate that the task of Public Relations is a system to establish functional relationships with the public, especially in transforming information (transparency of information and accountability) to the public related to the performance of the DPRD Bima Regency. The leading public relations officer to create, build, improve and maintain the image of the DPRD in public, thereby generating public trust and support for the DPRD's institutional policies. In addition, Public Relations is also present as a public facilitator, to accommodate ideas or aspirations that are found from problems that arise in the community, to be taken into consideration for the implementation of the upcoming DPRD. In this case, all public information is collected later and mapped based on the main problem to be given to the leadership and members of the Bima Regency DPRD in accordance with their duties based on the DPRD's completeness.
39
Norton, Simon D., and L. Murphy Smith. "Contrast and Foundation of the Public Oversight Roles of the U.S. Government Accountability Office and the U.K. National Audit Office." Public Administration Review 68, no. 5 (September 2008): 921–31. http://dx.doi.org/10.1111/j.1540-6210.2008.00932.x.
Full text
40
Chang, Eric C. C., Miriam A. Golden, and Seth J. Hill. "Legislative Malfeasance and Political Accountability." World Politics 62, no. 2 (March 23, 2010): 177–220. http://dx.doi.org/10.1017/s0043887110000031.
Full textAbstract:
Utilizing a unique data set from the Italian Ministry of Justice reporting the transmission to the Chamber of Deputies of more than the thousand requests for the removal of parliamentary immunity from deputies suspected of criminal wrongdoing, the authors analyze the political careers of members of the Chamber during the first eleven postwar legislatures (1948–94). They find that judicial investigation typically did not discourage deputies from standing for reelection in Italy's large multimember electoral districts. They also show that voters did not punish allegedly malfeasant legislators with loss of office until the last (Eleventh) legislature in the sample. To account for the dramatic change in voter behavior that occurred in the early 1990s, the investigation focuses on the roles of the judiciary and the press. The results are consistent with a theory that a vigilant and free press is a necessary condition for political accountability in democratic settings. An independent judiciary alone is ineffective in ensuring electoral accountability if the public is not informed of political malfeasance.
41
Azura, Ria, Yusralaini Yusralaini, and Fajar Odiatma. "KEPATUHAN PAJAK RESTORAN : PENGARUH KESADARAN, PENGETAHUAN, SIKAP, SANKSI DAN AKUNTABILITAS PELAYANAN PUBLIK." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 3, no. 1 (April 3, 2022): 50–61. http://dx.doi.org/10.31258/current.3.1.51-61.
Full textAbstract:
This study is designed to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax penalties, and public service accountability have a significant impact on taxpayer compliance of restaurants in the city of Pekanbaru. This research is survey research. The population in this study are restaurant taxpayers registered with the Regional Revenue Agency Office in Pekanbaru City. Samples were taken from up to 100 respondents. The sampling technique used was targeted sampling. The data collection technique is a questionnaire. The statistical tool used is multiple linear regression. The results show that taxpayer awareness, tax knowledge, taxpayer attitudes, and tax penalties affect restaurant taxpayer compliance, and public service accountability significantly affects restaurant taxpayer compliance in Pekanbaru City.
42
Tria Maulina Fatima and Alisraja Dison Silalahi. "The Influence Awareness, Reform Administration, Attitude, and Accountability Service Public to Obedience Required Tax Vehicle Motorized on Office SAMSAT UPT PPD BP2RDSU Button Park." International Journal of Economics (IJEC) 1, no. 1 (June 30, 2022): 137–47. http://dx.doi.org/10.55299/ijec.v1i1.84.
Full textAbstract:
This research aims to know Awareness, Reform Administration, Attitude, and Accountability of Public Services to Compliance Required Tax Vehicle Motorized At the Office Samsat UPT PPD BP2RDSU PAKAM LUCK. The level of taxpayer compliance is still relatively low seen from the data on the percentage of taxpayer compliance, and the number of taxpayer obligations at the Samsat Office of UPT PPD BP2RDSU LUBUK PAKAM. Public Service Awareness, Administrative Reform, Attitude, and Accountability is factor important which could influence obedience Required tax in pay vehicle tax. This research using approach quantitative with type study, Interview, observation, and share questionnaire. Data analysis techniques which used is analysis regression linear multiple. Based on results In this study, the awareness variable (X1) is the result of a sig value of 29.5% > 5% then it is rejected and the t value is 1.053 < t Table 1983 then rejected, administrative reform variable (X2), namely the result of the sig value of 2% < 5% so received and score t Count 2,374 > t Table 1983 so also received, variable Attitude (X3) is the result of the sig value of 0% <5% then it is accepted and the value of t Count 6.433 > t Table 1.983 then it is also accepted, and the Accountability variable Service Public with results score sig as big as 5% < 5% so received and score t Count 2,893 > t The 1983 table is accepted.
43
Nurwati, Nurwati, Yudi Santoso, and Nur Azizah. "Prediction of School Uniform Sales Using the K-Nearest Neighbor Method." CCIT Journal 15, no. 2 (August 4, 2022): 250–59. http://dx.doi.org/10.33050/ccit.v15i2.2323.
Full textAbstract:
Information regarding monitoring of operational expenditures of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office. Because the finances issued or used must be accurately informed. In this case, monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Service still has many obstacles. Constraints faced are such as the technical executor. The activity of submitting an accountability letter still has a long stage, the Verifier is not there so that the process of checking the accountability letter stops, the input of reports is carried out one by one by the Spending Treasurer using Microsoft Excel. The process of monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office takes a long time. And another obstacle is the occurrence of classifying the type of operational expenditure. In this data analysis method, using Balanced Scorecard (BSC) analysis, system design uses Visual Paradigm to create UML (Unified Modeling Language), PHP programming language, MySQL to create databases. The result of this research is that an information system for monitoring operational expenditures of the Regional Public Service Agency can create and submit a letter of accountability and verification letters are carried out computerized, the Expenditure Treasurer no longer enters the general cash books one by one, the Expenditure Treasurer no longer classifies the types of operational expenditure in recap operational expenditure.
44
Rahayu, Sri, Desti Nanda Pramesti, and Dira Aulia Aditya. "Ambulance Operational Services Information System At The Jakarta Department Of Health." CCIT Journal 15, no. 1 (February 7, 2022): 1–16. http://dx.doi.org/10.33050/ccit.v15i1.1345.
Full textAbstract:
Information regarding monitoring of operational expenditures of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office. Because the finances issued or used must be accurately informed. In this case, monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Service still has many obstacles. Constraints faced are such as the technical executor. The activity of submitting an accountability letter still has a long stage, the Verifier is not there so that the process of checking the accountability letter stops, the input of reports is carried out one by one by the Spending Treasurer using Microsoft Excel. The process of monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office takes a long time. And another obstacle is the occurrence of classifying the type of operational expenditure. In this data analysis method, using Balanced Scorecard (BSC) analysis, system design uses Visual Paradigm to create UML (Unified Modeling Language), PHP programming language, MySQL to create databases. The result of this research is that an information system for monitoring operational expenditures of the Regional Public Service Agency can create and submit a letter of accountability and verification letters are carried out computerized, the Expenditure Treasurer no longer enters the general cash books one by one, the Expenditure Treasurer no longer classifies the types of operational expenditure in recap operational expenditure.
45
Tripathi, Sudhanshu. "Independent Regulatory Authorities: Analysing Accountability, Responsibility and Transparency." Indian Journal of Public Administration 64, no. 3 (July 17, 2018): 349–57. http://dx.doi.org/10.1177/0019556118783098.
Full textAbstract:
A regulatory authority is an autonomous body established by a federal, state or provincial government with a view to serve the interests of all stakeholders in a society. As the modern state is passing through neo-liberal phase towards reforming public services for accomplishing its goals for good governance, the role of Independent Regulatory Authorities becomes very important. But the spread of independent regulators means that more and more aspects of our lives are shaped by decisions made by institutions that are neither popularly elected nor are they under direct control of elected officials. Obviously, this has important implications for their accountability, responsibility and transparency in the present age of expanding democracy. A way-out may be to re-theorise public authority as an office for coordinating and harmonising diverse interests in a professional way so as to suit the requirements of governance conjointly performed by the state, civil society and market.
46
Harding, Robin. "Attribution And Accountability: Voting for roads in Ghana." World Politics 67, no. 4 (August 3, 2015): 656–89. http://dx.doi.org/10.1017/s0043887115000209.
Full textAbstract:
Do voters in Africa use elections to hold governments accountable for their performance in office? In contexts of limited information and weak state capacity, it can be difficult for citizens to attribute the provision of public goods and services to political action. As a result, voters often have little information about government performance on which to condition their electoral support. Such contexts are frequently characterized by clientelism or ethnic politics, and there is a widespread impression that African elections are little more than contests in corruption or ethnic mobilization. Using an original panel data set containing electoral returns and detailed information on road conditions throughout Ghana, the author provides robust evidence that when a public good can be attributed to political action, as is the case with roads in Ghana, electoral support is affected by the provision of that good. The author also uses data on a variety of educational inputs to test the claim that votes are conditioned only on attributable outcomes.
47
Putri, Rani Gesta. "FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DPRK DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA DPRK KABUPATEN ACEH UTARA)." Jurnal Akuntansi dan Keuangan 8, no. 1 (May 10, 2020): 11. http://dx.doi.org/10.29103/jak.v8i1.2276.
Full textAbstract:
The objective of this research was to find out: 1) the influence of the parliamentarians’ knowledge of budget, personal background, political background, public accountability, community participation, and public policy transparency on the performance of DPRK (Regency Parliament) in regional financial monitoring; 2) that professional commitment is able to become moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring. This research applied quantitative method. It was carried out in October 2018 at the DPRK of North Aceh Regency with term of office from 2014 to 2019. The data were collected through questionnaires distributed to 45 respondents who are members of DPRK of North Aceh Regency by using census technique. The data analysis was performed using reliability and validity tests, classic assumption test, multiple linear regression methods and residual test by means of SPSS. The result of this research showed 1) that the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency simultaneously influenced the performance of the DPRK in the regional financial monitoring, and 2) that professional commitment was not able to become the moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring.
48
FURID, FURID. "PENGARUH KUALITAS SDM DAN AKUNTANBILITAS PUBLIK TERHADAP PENGELOLAAN KEUANGAN DI LINGKUNGAN KEMENTERIAN AGAMA KABUPATEN BUTON TENGAH." KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan 2, no. 2 (August 3, 2022): 125–31. http://dx.doi.org/10.51878/knowledge.v2i2.1394.
Full textAbstract:
This study aims to determine the effect of the quality of human resources and public accountability on the performance of financial management at the Ministry of Religion Office of Central Buton Regency either simultaneously or partially. The research population was carried out in 5 work units within the Ministry of Religion Office of Central Buton Regency, namely the Secretariat General Satker (418902), Islamic Community Guidance Satker (401843), Islamic Education Satker (418133), Catholic Organizers Satker (418503) and Hajj and Umrah Organizing Satker (418418) with observations as many as 8 (respondents) are financial management officials. The analytical method used is multiple linear regression with hypothesis testing. The results showed that the quality of human resources and public accountability either simultaneously or partially have a positive effect on the performance of financial management. ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia dan akuntabilitas publik terhadap kinerja pengelolaan keuangan di Kantor kementerian Agama Kabupaten Buton Tengah baik secara simultan maupun parsial. Populasi penelitian dilakukan pada 5 satuan kerja di lingkungan Kantor kementerian Agama Kabupaten Buton Tengah yakni Satker Sekretarian Jenderal (418902), Satker Bimbingan Masyarakat Islam (401843), Satker Pendidikan Islam (418133), Satker Penyelenggara Khatolik (418503) dan Satker Penyelenggaraan Haji dan Umrah (418418) dengan observasi sebanyak 8 (responden) merupakan pejabat pengelola keuangan Metode analisis yang digunakan adalah regresi linear berganda dengan pengujian hipotesis. Hasil penelitian menunjukkan bahwa, kualitas SDM dan akuntabilitas publik baik secara simultan maupun parsial berpengaruh positif terhadap kinerja pengelolaan keuangan.
49
Shoamanesh, Sam Sasan. "Institution Building: Perspective from within the Office of the Prosecutor of the International Criminal Court." International Criminal Law Review 18, no. 3 (May 21, 2018): 489–516. http://dx.doi.org/10.1163/15718123-01803007.
Full textAbstract:
As we approach the 20th anniversary of the adoption of the Rome Statute, this commentary aims to provide a general overview of the managerial, strategic and policy initiatives undertaken by the Office of the Prosecutor (“Office” or “OTP”) in the past six years intended to enhance effectiveness and efficiency in the exercise of its mandate, and in so doing, further strengthen public confidence in the Office. The items outlined in this commentary are by no means to be considered an exhaustive list of initiatives undertaken by the Office during the time period indicated, but more accurately represent a sample of main initiatives and achievements. The chapter will equally outline the macro challenges the Office continues to face in its efforts to cultivate a culture of accountability for atrocity crimes through the discharge of its mandate.
50
M.Si, Eliyusnadi. "ANALISIS AZAS-AZAS UMUM PELAYANAN PUBLIK DI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN KERINCI." Qawwam : The Leader's Writing 1, no. 1 (June 30, 2020): 1–10. http://dx.doi.org/10.32939/qawwam.v1i1.74.
Full textAbstract:
Analysis of General Principles of Public Service at the Industry and Trade Office of Kerinci Regency. Every community certainly really hopes for the existence of general principles of public services in providing services to the community, especially at the Kerinci Regency Industry and Trade Office. In order to provide satisfactory services to service users, service delivery must meet the general principles of good governance in order to create customer satisfaction, which is a measure of the success of a public service. The formulation of the research problem, namely, how are the general principles of public services at the Kerinci Regency Industry and Trade Service. The objective of the research is to find out the general principles of public services in the Kerinci Regency Industry and Trade Service. This research uses a qualitative approach where data is obtained through field interview guides to 7 informants referring to 6 research indicators, namely 1. Transparency 2. Accountability 3. Conditional 4. Participation 5. Non-Discriminatory. 6. Balance of Rights and Obligations. The data obtained in the field were analyzed based on the classification of the informants' answers which were described in the results and discussion of the research which was then carried out by the interpretative researcher. It is known that the General Principles of Public Service at the Industry and Trade Office of Kerinci Regency, from the six research indicators, five indicators are well implemented, namely accountability, conditionality, participation, non-discrimination and balance of rights and obligations, while transparency indicators have not been maximally implemented. For this reason, the authors suggest that the General Principles of Public Service in the Kerinci Regency Industry and Trade Service can be improved so that they are more transparent in providing services to the community.