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Journal articles on the topic 'GOVERNMENT OPINION'
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1
Panggabean, Fitri Yani. "KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 2 (November 29, 2019): 151. http://dx.doi.org/10.31289/jab.v5i2.2692.
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The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement. The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.
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Dharma, Fitra. "Financial accountability on local government and regional economic growth." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 3 (September 30, 2022): 632. http://dx.doi.org/10.29210/020221472.
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Audit opinions should be linked to regional economic growth as evidence of financial accountability. Previous research in Indonesia on government spending and regional economic growth has been inconsistent. Audit opinion of local government financial statements could result in discrepancies in the research findings. The purpose of this study is to determine whether there is higher economic growth in local governments that obtain an unqualified audit opinion (UAO) compared to local governments that obtain a modified audit opinion (MAO). This study uses district and city governments in Indonesia from 2016 to 2020 as a sample. The Mann-Whitney test shows that local governments that receive an unqualified audit opinion (UAO) have higher economic growth than those that receive a modified audit opinion. The results of this study show empirically that local government financial accountability is associated with regional economic growth.
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Kahar, A., A. C. Furqan, and T. Tenripada. "The Effect of Budget, Audit and Government Performance: Empirical Evidence from Indonesian Regional Governments." Economy of Regions 19, no. 1 (2023): 289–98. http://dx.doi.org/10.17059/ekon.reg.2023-1-22.
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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.
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Salsabila, Raihania, and Ickhsanto Wahyudi. "PENGARUH TEMUAN AUDIT, REKOMENDASI HASIL PEMERIKSAAN, DAN UKURAN PEMERINTAHAN DAERAH TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH DI INDONESIA." AKSELERASI: Jurnal Ilmiah Nasional 4, no. 1 (March 23, 2022): 38–45. http://dx.doi.org/10.54783/jin.v4i1.515.
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The purpose of this study was to analyze the effect of audit findings, recommendations on audit results, and the size of local government on audit opinions on local governments in Indonesia. This research uses quantitative research. Population sampling technique is done by using purposive sampling method. To test the hypothesis in this study using the Multinomial Logistics Regression Analysis test. Based on empirical facts and hypothesis testing in this study, it can be concluded that: 1) audit findings do not affect audit opinion on local governments; 2) audit recommendations influence audit opinions on local governments; and 3) the size of the local government influences the audit opinion on the local government.
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Nurhayati, Netty, Fahmi Rizani, and Kadir. "PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA." InFestasi 15, no. 1 (July 2, 2019): 67. http://dx.doi.org/10.21107/infestasi.v15i1.5484.
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<p><em>This study aims to compare the performance of district / city governments in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion</em>. <em>This difference shows that district / city government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.</em><em></em></p>
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Mainingrum, Rena, Sylvia Sjarlis, Andi Ririn Oktaviani, and Reno Fithri Meuthia. "The Effect of Audit Findings, Follow-Up Audit Recommendations, And BPK Opinions from The Previous Year on The Determination of Opinions in Local Government Financial Statements." Economics, Business, Accounting & Society Review 2, no. 1 (May 10, 2023): 58–73. http://dx.doi.org/10.55980/ebasr.v2i1.56.
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This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.
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Wang, Shuning. "Research on Problems and Countermeasures of Government Response to Online Public Opinion in the Era of Self-Media." SHS Web of Conferences 148 (2022): 03007. http://dx.doi.org/10.1051/shsconf/202214803007.
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With the advent of the era of self-media, the Internet has become the most important medium for citizens to share information and express their opinions. The continuous spread and fermentation of any social developments may form online public opinion, which may have a certain guiding effect on major social issues. Therefore, governments at all levels deepen online governance and attach importance to early warning and detection of online public opinion. A comprehensive central-local online public opinion response system needs to be built urgently. Based on the Life cycle theory, the main current situation of online public opinion at present is analyzed through the case study method and the comparative research method. It is possible to identify and summarize the shortcomings of government countermeasures for online public opinion in the era of self-media, such as the failure of early warning and monitoring mechanisms of local governments, the lack of coherence between central and local government departments and the lack of administrative work in the aftermath. Based on this, I attempt to construct an optimal path for government countermeasures for online public opinion, actively implement the central government’s emphasis on public opinion governance at all levels and establish a perfect online public opinion response mechanism.
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Kuschick Ramos, Murilo. "Government, poverty and public opinion." Gestión y Estrategia 08 (July 1, 1995): 61–66. http://dx.doi.org/10.24275/uam/azc/dcsh/gye/1995n08/kuschick.
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Putri, Errina Aprilia, Sri Rahayu, and Tri Utami Lestari. "Opini Audit, Dana Perimbangan, Kondisi Keuangan dan Pengungkapan Informasi Keuangan Pemerintah Daerah." E-Jurnal Akuntansi 32, no. 8 (August 26, 2022): 2132. http://dx.doi.org/10.24843/eja.2022.v32.i08.p13.
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This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on the disclosure of local government financial information, especially on the official website owned. This research is a quantitative study that uses secondary data from the financial statements of 34 Indonesian provincial governments for the 2019-2020 period as many as 68 samples. The analysis in this study used logistic regression analysis with SPSS 26. The results showed that audit opinion and financial condition had no effect on the disclosure of local government financial information. Balancing funds have a negative effect on the disclosure of local government financial information.
Keywords: Audit Opinion; Intergovernmental Revenue; Financial Condition; Disclosure of Local Government Financial Information
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Dadasheva, Akida Abduzhabbarovna. "PUBLIC OPINION AND GOVERNMENT EVALUATION IN NEW UZBEKISTAN." American Journal of Interdisciplinary Innovations Research 04, no. 01 (January 1, 2022): 16–19. http://dx.doi.org/10.37547/tajiir/volume04issue01-04.
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This article takes into account the current policy of the Republic of Uzbekistan, the positions and views of citizens on reforms, contacts and dialogue with the authorities. The importance of transparent data generation is recognized. The opinions of great scientists have been recorded and adapted to the present day.
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Sahlan, Muhammad. "Indonesia Government Public Communication in the Covid-19 Pandemic Handling." KOMUNIKA: Jurnal Dakwah dan Komunikasi 15, no. 1 (April 1, 2021): 27–37. http://dx.doi.org/10.24090/komunika.v15i1.4225.
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Since Covid-19 broke out in Indonesia, the public has monitored various government policies in dealing with these health disasters. However, policies run slowly; it gives rise to diverse public opinion. These multiple opinions become a form of communication between the government and society. However, the government does not fully capture people’s views, so people feel they do not receive government policies’ feedback. The purpose of this research is to find out how the Indonesian government’s public communication is in dealing with the Covid-19 pandemic. The research used a descriptive qualitative method using data during Covid-19. This study explains how the debate of government and community communication occurs in the form of public opinion. Various forms of public opinion from adverse to positive states become message instruments aimed at the government. This instrument then forms communication in the form of action as a sense of moral panic due to the absence of a back answer to the opinion expressed. So, these opinions are only as answers and realized by society in phenomena.
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Lichtenegger, Klaus, and Tarik Hadzibeganovic. "The interplay of self-reflection, social interaction and random events in the dynamics of opinion flow in two-party democracies." International Journal of Modern Physics C 27, no. 05 (May 2016): 1650065. http://dx.doi.org/10.1142/s0129183116500650.
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We propose a continuous process opinion formation model to study the dynamics of a multi-level relationship between voters, political parties, and facts in two-party democratic elections. In our model, opinions can take any real value between two extremes and an unaligned, moderate opinion state without a preference. Starting with a random opinion configuration, individual voter opinions evolve and change over time due to self-reflection, inter-personal communication, external media influence, and noise. Parties are influenced by their own ideologies, facts, and voters’ opinions. Elections are held periodically and the party that is closer in opinion to the majority of voters forms the new government. The government policy is then expected to be in proximity to the voter opinions and the policies of the currently ruling political party. We analyze the tension of opinions as a measure of how dramatically opinions can disagree within a given sample of voters and the success of the government and parties as the degree of coincidence between the policies and facts. Our model generates realistic quasi-periodic alternations between incumbents and challengers that are typical for two-party systems. Moreover, our model shows that relative to other voters’ strategies, conscious voting can lead to more successful governments of not only fact-oriented but also pragmatic and balanced political parties, irrespective of the strategies of the competing opposition parties. In addition, our simulations uncover several interesting features including less victories for strictly ideological or fact-oriented parties unless they include some aspects of populism or pragmatism. In this sense, our model can also describe situations where election outcomes are not necessarily based on votes for the current programs of competing parties and their placement on relevant issues, but instead result from voters’ dissatisfaction with the previous government and the votes against it.
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Zhang, Chao, Ning Ma, and Guohui Sun. "Using Grounded Theory to Identify Online Public Opinion in China to Improve Risk Management—The Case of COVID-19." International Journal of Environmental Research and Public Health 19, no. 22 (November 10, 2022): 14754. http://dx.doi.org/10.3390/ijerph192214754.
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Background: During the outbreak of COVID-19, online public opinion related to the epidemic was rapidly generated and developed rapidly. If some online public opinions cannot be effectively responded to and guided, it will bring risks to social order. The government should understand how to use information on social media to grasp public demands, provide useful information in a timely manner and take countermeasures. Studying the formation mechanism of online public opinion during the outbreak can help the government make scientific decisions and improve risk management capabilities. Methods: The research selects the public opinion information of online platforms represented by WeChat, online communities, Sina Weibo and search engines, involving 75 relevant texts (1 January to 31 March 2022). According to the grounded theory method, using the QSR NVivo12 qualitative research software, the collected network texts were successively researched using open coding, axial coding and theoretical coding. Results: The structure of online public opinion during the COVID-19 epidemic was obtained. The operation mechanism of the online public opinion system about COVID-19 was mainly affected by the interaction of online public opinion objects, online public opinion subjects, online public opinion intermediaries and government forces. It was based on social facts and citizens’ appeals as the starting point, subject behaviors and prevention and control measures as the focus, government’s governance as macro-control and citizens’ evaluation as the guide. Conclusions: Scientific analysis of online public opinion is an important tool to identify and manage risks and improve the quality of government activities. Online public opinion has the function of assisting government decision-making, and the government can identify the important information reflected in it, especially the mainstream public opinion, as a reference for decision-making. By taking effective measures and properly responding to citizens’ reasonable demands, the government can prevent social risks and avoid new negative public opinions. Contributions: According to the characteristics of the basic model of online public opinion, this study provides risk mitigation suggestions for Chinese public sectors to use online public opinion, optimize epidemic prevention policies and formulate strategic measures.
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Kukliński, Antoni. "Opinion: Society, Science and Government." Educational and Training Technology International 31, no. 2 (May 1994): 126–33. http://dx.doi.org/10.1080/0954730940310207.
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Dwi Pradnyani, Ni Made, and Ni Putu Sri Harta Mimba. "Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi." E-Jurnal Akuntansi 30, no. 12 (December 14, 2020): 3150. http://dx.doi.org/10.24843/eja.2020.v30.i12.p12.
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The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance.
Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.
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Idrus, Yudi Avalon, Noer Azam Achsani, and Arief Tri Hardiyanto. "THE RELATIONSHIP BETWEEN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S (BPK) OPINION WITH REGIONAL GOVERNMENT FINANCIAL REPORT AND CORRUPTION." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 4, no. 1 (June 21, 2018): 23. http://dx.doi.org/10.28986/jtaken.v4i1.168.
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BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming opinion, a BPK auditor uses four criteria, namely the application of Government Accounting Standard, adequate disclosures, compliance of laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud. However, it is widely reported that many irregularities still occur across government entities and cost the state’s resources (finance). This study aims to analyze corruption committed by heads of local governments and its influence on BPK opinion build a model which shows the relationship between them. This study uses a model called ordinal logistic regression and found that there is a correlation between BPK opinion with corruption committed by heads of local governments. The best ordinal logistic regression model shows that BPK opinion is dominantly influenced by the compliance of government financial report with Government Accounting Standard, compliance with law and regulations and effectiveness of internal control systems.
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Juniantika, Dhita Aira, and Dini Wahjoe Hapsari. "What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia." Journal of Accounting Research, Organization and Economics 3, no. 2 (August 31, 2020): 102–16. http://dx.doi.org/10.24815/jaroe.v3i2.17235.
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Objective – This study aims to examine the influence of local government wealth, local government debt levels, and audit opinions on Internet Financial Reporting (IFR) in districts / cities in West Java Province, Indonesia, during the period of 2014-2018. Design/methodology – This study uses panel data regression analysis. Purposive sampling method is utilized with a total of 65 samples consisting of 13 official sites of district/city governments in West Java Province, Indonesia. The period of this research in total is five years. Results – The results of this study indicate that wealth of local governments, local government debt levels, and audit opinions simultaneously influence IFR at 9.81%. Partially the variable of local government wealth and the debt level of local government do not affect IFR, while the audit opinion variable influences IFR in districts/cities in West Java Province during 2014-2018.
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Khairudin, Khairudin, Tia Rizna Pratiwi, and Syahril Daud. "Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung." Jurnal Ilmiah ESAI 13, no. 1 (June 17, 2019): 1. http://dx.doi.org/10.25181/esai.v13i1.1267.
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The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI. This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion
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Kurnia, Riki, and Fefri Indra Arza. "Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (June 11, 2019): 781–94. http://dx.doi.org/10.24036/jea.v1i2.110.
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The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.
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Rao, Bapuji. "An Approach to Opinion Mining in Community Graph Using Graph Mining Techniques." International Journal of Synthetic Emotions 9, no. 2 (July 2018): 94–110. http://dx.doi.org/10.4018/ijse.2018070106.
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Opinions are the central theme to almost all human activities, as well the key influencers of our behaviours. Opinions related to sentiments, evaluations, attitudes, and emotions are the features of studying of opinion mining. It is important to study peoples of various communities sentiments about the schemes implemented by the government agencies as well as NGOs. The opinion mining is about the opinions of various communities of villages of a Panchayat about various social schemes implemented by the government of India. This article proposes an algorithm for opinion mining in a community graph for various social schemes run by the Panchayat using graph mining techniques. The algorithm has been implemented in C++ programming language.
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Aziza, Zahra Nur, and Daniel Yeri Kristiyanto. "Prediction of The Level of Public Trust in Government Policies in the 1st Quarter of The Covid 19 Pandemic using Sentiment Analysis." E3S Web of Conferences 317 (2021): 05013. http://dx.doi.org/10.1051/e3sconf/202131705013.
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The covid-19 pandemic has made changes in society, including Government policy. The policy changes led to mixing responses from the public, namely netizens. Netizen shares their opinion in social media, including Twitter. Their opinion can represent the public’s trust in the Government. Sentiment analysis analyses others’ opinions and categorises them into positive opinions, negative opinions, or neutral opinions. Sentiment analysis can analyze large numbers of opinions so that public opinion can be analyzed quickly. This paper explains how to analyze public trust using sentiment analysis and to use Naïve Bayes classification method to analyze sentiment. The data research was taken from Twitter in the first quarter of the Covid-19 pandemic, with around 3000 tweets. The tweets were related to Covid-19 and the Government from several countries such as the United States, Australia, Ireland, Switzerland, Italy, Philippines, Sri Lanka, Canada, Netherlands, United Kingdom, Germany, and Lebanon. This study aims to determine the level of public trust in the Government in the first quarter of the Covid-19 pandemic. The research result is expected to be used as a reference for the public policy stakeholders to determine future policies.
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Andani, Mega, Sarwani Sarwani, and Novita Weningtyas Respati. "PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA." Jurnal Akuntansi 9, no. 2 (September 20, 2019): 111–30. http://dx.doi.org/10.33369/j.akuntansi.9.2.111-130.
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This research aims to attest, examine and analyze the influence of local government characteristics and audit opinions on the performance of provincial governments in Indonesia. The characteristics of the local government are proxied by the size of the regional government, regional prosperity, capital expenditure. The performance of the provincial government uses a score indicator for Local Government Performance Evaluation (EKPPD). The population of this study amounted to 34 provincial governments in Indonesia from 2010-2016. The sampling method uses purposive sampling with a total sample of 30 provincial governments in Indonesia. Testing data using SPSS 23 program with multiple linear regression analysis. The results of this research indicate that the size of the local government and audit opinion have a positive effect on the performance of the provincial government, whereas regional prosperity and capital expenditure do not affect the performance of the provincial government.
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Triyulianto, Toni. "AN EVALUATION OF A GOVERNMENT PERFORMANCE ACCOUNTABILITY SYSTEM INDONESIAN DISTRICT GOVERNMENTS 2010." Transparansi Jurnal Ilmiah Ilmu Administrasi 1, no. 1 (July 31, 2018): 85–100. http://dx.doi.org/10.31334/trans.v1i1.141.
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The goal of this paper is to provide better information of Government Performance Accountability System (SAKIP) implementation in Indonesian District Governments to policy makers. This study utilizes the evaluation result of Government Performance Accountability System (SAKIP) 2010 to analyze the effort of 273 District governments in Indonesia in implementing the SAKIP.The research question of this paper is: do auditor’s opinion and number of population have significant different to the SAKIP score? To investigate what factors that determine the score of Government Performance Accountability System (SAKIP), several theories as well as a logical thinking were taken to figure out the research question. Those theories as well as logical thinking reveal that revenue and spending, seize of population, area, poverty level, human development index, auditor’s opinion, number of government employee and education level government employee tend to correlate the SAKIP score.Two hypotheses have been chosen in this paper: 1) higher level in Auditor’s Opinion more likely will increase the SAKIP score evaluation, and 2) size of Population has significant different to the SAKIP score. Result shows we have to reject all the null hypotheses.
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Salters Sterling, W. "Opinion : Learning for University, Government, Society." Irish Journal of Public Policy 3, no. 2 (July 1, 2011): 91–98. http://dx.doi.org/10.33178/ijpp.3.2.8.
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Ostrovskaya, Tatyana, and Igor Zadorin. "Public Opinion on Local Self-Government." Journal of Political Theory, Political Philosophy and Sociology of Politics Politeia 10, no. 4 (1998): 42–50. http://dx.doi.org/10.30570/2078-5089-1998-10-4-42-50.
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Hobolt, Sara Binzer, and Robert Klemmemsen. "Responsive Government? Public Opinion and Government Policy Preferences in Britain and Denmark." Political Studies 53, no. 2 (June 2005): 379–402. http://dx.doi.org/10.1111/j.1467-9248.2005.00534.x.
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The ability of a political system to respond to the preferences of its citizens is central to democratic theory and practice; yet most empirical research on government responsiveness has concentrated on the United States. As a result, we know very little about the nature of government policy responsiveness in Europe and we have a poor understanding of the conditions that affect cross-national variations. This comparative study examines the relationship between public opinion and policy preferences in the United Kingdom and Denmark during the past three decades. We address two key questions: First, are the government's policy intentions driven by public opinion or vice versa? Second, do political institutions influence the level of government responsiveness? We suggest that public opinion tends to drive the government's policy intentions due to the threat of electoral sanction, and that this is more pronounced in proportional systems than in majoritarian democracies.
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Adi Yuniarta, Gede, and I. Gusti Ayu Purnamawati. "Key elements of local government transparency in new public governance." Problems and Perspectives in Management 18, no. 4 (November 18, 2020): 96–106. http://dx.doi.org/10.21511/ppm.18(4).2020.09.
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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.
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Albahrudin, Khafid Fitriyanto, Hendrawan Santosa Putra, and Oktaviani Ari Wardhaningrum. "Analisis Transparansi Keuangan Daerah Melalui Pengungkapan Laporan Keuangan di Internet Saat Pandemi Covid-19." Jurnal Akuntansi Terapan dan Bisnis 3, no. 1 (July 31, 2023): 1–10. http://dx.doi.org/10.25047/asersi.v3i1.3945.
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Transparency is an important pillar of government accountability. A transparent government is a government that is accountable and provides information to the public regarding its strategy, plans and performance. This study aims to analyze the effect of audit opinion, independence ratio, and government size on internet financial reporting during the Covid-19 pandemic. The research sample consists of 88 district/city governments in the Java Island region for 2020-2021, using cluster sampling and logistic regression analysis. The results of this study indicate that the independence ratio has an effect on internet financial reporting during the Covid-19 pandemic, while audit opinions and size government have no effect on internet financial reporting during the Covid-19 pandemic.
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Nugroho, Dwi, Noer Sasongko, and Andy Dwi Bayu Bawono. "The Influence of Audit Findings, Auditor Change, Local Government Size, Leverage and Silpa on BPK Audit Opinions of Local Governments in Indonesia." International Journal of Social Health 2, no. 1 (January 25, 2023): 27–37. http://dx.doi.org/10.58860/ijsh.v2i1.20.
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This study aims to examine and find empirical evidence of the effect of audit findings, auditor turnover, local government size, leverage and SiLPA (Budget Overtime) on local government BPK audit opinions in Indonesia. This study used a sample of 506 from a total of 514 local governments (districts and cities) throughout Indonesia with the observation year 2017 – 2020, so the total sample used was 1,915. The type of data used in this research is secondary data. The research data source was obtained through the Information Management and Documentation Officer Electronic service (E-PPID) at http://e-ppid.bpk.go.id. The sampling method uses purposive sampling, while the data analysis technique uses multiple linear regression analysis. The study results show that audit findings, local government size and leverage affect local government audit opinions. At the same time, auditor turnover and SiLPA do not affect local government audit opinions in Indonesia. Furthermore, from the results of this study, the variables that can be examined in subsequent studies include performance reports, audit quality, years of service/auditor experience, amount of capital expenditure, Special Allocation Funds received by local governments and qualifications of local government financial report preparers. In addition, the distribution of local governments according to island location will also be an exciting audit opinion study.
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Parker, Kudayja. "Government And The Economy: Student Perspectives From South Africa." International Business & Economics Research Journal (IBER) 11, no. 4 (March 21, 2012): 443. http://dx.doi.org/10.19030/iber.v11i4.6881.
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The economic role of the state is in the forefront of international news, following the collapse of major financial groups in some countries, and ballooning government deficits and debt in others. While the extent of government intervention, such as bailouts and takeovers, has been unprecedented elsewhere, political interference in the economy is nothing new in South Africa. This research investigates student opinions about state intervention vis vis individual freedom and the operation of market forces in the South African economy. A fourteen-item Likert scale measuring student opinion was developed based on the Economic Attitudes Survey (Soper & Walstad, 1983). Interrelationships between economic opinion and student gender, prior economics knowledge, field of study and socio-economic background are explored.
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Carter, E. "FAWC Opinion on Enriched Cages and on Beak Trimming of Laying Hens." Animal Welfare 17, no. 2 (May 2008): 197. http://dx.doi.org/10.1017/s0962728600027706.
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The UK's Farm Animal Welfare Council (FAWC) has issued two Opinions; one covering beak trimming of laying hens and the other, enriched cages for laying hens. Such ‘Opinions’ are a recent edition to the FAWC's methods for advising the Government about areas of animal welfare concern and their aim is to address specific issues in a shorter format and timeframe than traditional FAWC reports. Each Opinion provides a ‘background’ to the chosen focus followed by an ‘evidence’ and then ‘critical issue’ section. A cost/benefit ethical analysis is also included and finally an opinion, detailing the FAWC's advice and recommendations to the Government.
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Krisandri, Shelly, Maria Maria, and Anggeraini Oktarida. "Analisis Faktor Faktor Yang Mempengaruhi Audit Delay Di Kabupaten/Kota Provinsi Sumatra Selatan Tahun 2016-2020." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (March 10, 2023): 1830–44. http://dx.doi.org/10.31539/costing.v6i2.4271.
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In the districts and municipalities of South Sumatra, this study seeks to ascertain the size of local governments, audit findings, audit opinions, leverage, and the degree to which regional finances depend on audit delays. 17 counties and cities in South Sumatra make up the study's population. 85 saturated samples from 17 districts and municipalities in South Sumatra were collected over a 5-year period and used in the study. Using document technology, data collection methods. Multiple linear regression analysis was conducted in this study using SPSS version 25. According to the findings of partial and concurrent investigations, regional government size (X1), audit findings (X2), audit opinion (X3), leverage (X4), and regional-level financial reliance (X5) had negligible or no effects on audit delays.
Keyword: Audit Delay, Size of Government, Audit Findings, Audit Opinion, Leverage, and level of regional Financial Dependences
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Kusuma, Priyan Mardya, and Lulus Kurnasih. "PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA." Jurnal Equity 20, no. 1 (June 30, 2017): 51. http://dx.doi.org/10.34209/.v20i1.487.
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Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.
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Kusuma, Priyan Mardya, and Lulus Kurnasih. "PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA." Equity 20, no. 1 (June 30, 2017): 51. http://dx.doi.org/10.34209/equ.v20i1.487.
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Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.
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Xia, Chuanli, and Fei Shen. "Does Government Pay Attention to the Public? The Dynamics of Public Opinion and Government Attention in Posthandover Hong Kong." International Journal of Public Opinion Research 32, no. 4 (December 16, 2019): 641–58. http://dx.doi.org/10.1093/ijpor/edz045.
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Abstract Government response to public opinion is essential to democratic theory and practice. However, previous research on the relationship between public opinion and government attention predominantly focuses on western societies. Little is known about such relationship in nonwestern or nondemocratic societies. Drawing upon time-series data of public opinion polls and government press releases, this study examines the dynamic relationships between public opinion and government attention in posthandover Hong Kong. The findings reveal that the responsiveness of the Hong Kong government to public opinion varies across issue domains and is constrained by the political power from the central government in Beijing.
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Mwombeki, Frank Arbogast. "Effect of Audit Opinions and Entity's Characteristics on Audit Committees' Effectiveness in Government Entities in Tanzania." African Journal of Accounting and Social Science Studies 4, no. 2 (February 3, 2023): 34–53. http://dx.doi.org/10.4314/ajasss.v4i2.3.
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This paper examines the influence of audit opinions and entity characteristics on audit committee effectiveness (ACE) in government entities. Using a large sample of government entities in Tanzania as a reference, the paper adopted the resource dependency theory to explain the theme. Data were collected from 230 government entities' financial statements and Controller and Auditor General (CAG) reports from 2014/15 to 2019/20. The ordinary least square (OLS) technique was utilised to obtain regression results. The results show that disclaimer opinion negatively affects Audit Committee (AC) effectiveness. Qualified Opinion and Adverse Opinion were found to be insignificant though they had a negative relationship the same as disclaimer opinion. Specifically, unqualified opinion is a significant positive aspect related to AC effectiveness. Furthermore, entity structure, size, and location significantly and positively influenced AC effectiveness. On the other hand, firm age had statistically insignificant effect. The study findings imply that an entity should have experienced/competent audit committee members in accountancy. Also, the audit committee must be well-composed and have sufficient resources to obtain a clean report. Therefore, the paper recommends inviting the national audit office to every audit committee meeting. The board and management should emphasise on the budget for the training AC members. Further, the President's Office - TAMISEMI and the ministry responsible for finance should insist on the establishment and activeness of AC in all government entities in Tanzania. As per the author's knowledge, this paper adds new empirical knowledge by utilising CAG reports to link the effectiveness of AC with audit opinions and entity characteristics in Tanzania.
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Supangat, Supangat, Mohd Zainuri Bin Saringat, and Mochamad Yovi Fatchur Rochman. "Predicting Handling Covid-19 Opinion using Naive Bayes and TF-IDF for Polarity Detection." MATRIK : Jurnal Manajemen, Teknik Informatika dan Rekayasa Komputer 22, no. 2 (March 31, 2023): 173–84. http://dx.doi.org/10.30812/matrik.v22i2.2227.
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There are many public responses about implementing government policies related to Covid-19. Some have positive and negative opinions, especially on the official social media portal of the government. Twitter is one social media where people are free to express their opinions. This study aims to find out the opinion of sentiment analysis on Twitter in implementing government policies related to Covid-19 to classify public opinion. Several stages in analyzing public sentiment are taken from the tweet data. The first step is data mining to get the tweets that will be analyzed later. Furthermore, cleaning tweet data and equalizing tweet data into lowercase. After that, perform the tweet's basic word search process and calculate its appearance frequency. Then calculate using the Naïve Bayes method and determine the sentiment classification of the tweet. The results showed that Indonesia's public sentiment about covid-19 prevention is neutral. The performance of the application shows an Accuracy value of 76.7%. In conclusion this means that the Indonesian government needs to evaluate the policies taken to deal with COVID-19 to create positive opinions to create solid cooperation between the government and the government. Residents in tackling the COVID-19 outbreak.
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Wratil, Christopher. "Modes of government responsiveness in the European Union: Evidence from Council negotiation positions." European Union Politics 19, no. 1 (October 15, 2017): 52–74. http://dx.doi.org/10.1177/1465116517735599.
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Are national governments responsive to citizens’ opinions when negotiating policies in the Council of the European Union? Conceiving of the Council’s policy-making space as encompassing left-right and pro-anti integration issues, I argue that governments apply different ‘modes of responsiveness’ on these issues. As left-right issues are more reliably and intensely salient in domestic elections than pro-anti integration issues, governments’ responsiveness to left-right public opinion should be more systematic than to pro-anti integration opinion. Statistical analyses of 3700 policy positions of governments in the Council demonstrate that governments highly structure their responsiveness on left-right issues according to electoral cycles and systems (‘systematic mode’). However, they only sporadically respond to public opinion on pro-anti integration issues, when parties and events trigger the public salience of integration (‘sporadic mode’).
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Scott, Graham. "Government seeks public opinion in NHS update..." Nursing Standard 14, no. 35 (May 17, 2000): 6. http://dx.doi.org/10.7748/ns.14.35.6.s13.
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Mueller, J. W., and W. B. Schamel. "Immigration Patterns, Public Opinion, and Government Policy." OAH Magazine of History 4, no. 4 (March 1, 1990): 33–38. http://dx.doi.org/10.1093/maghis/4.4.33.
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Zagõrski, Krzysztof. "Public Opinion On Taxes And Government Spending." Australian Journal of Social Issues 23, no. 4 (November 1988): 300–308. http://dx.doi.org/10.1002/j.1839-4655.1988.tb00852.x.
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Roy, Subhradeep, and Nicole Abaid. "Interactional dynamics of same-sex marriage legislation in the United States." Royal Society Open Science 4, no. 6 (June 2017): 170130. http://dx.doi.org/10.1098/rsos.170130.
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Understanding how people form opinions and make decisions is a complex phenomenon that depends on both personal practices and interactions. Recent availability of real-world data has enabled quantitative analysis of opinion formation, which illuminates phenomena that impact physical and social sciences. Public policies exemplify complex opinion formation spanning individual and population scales, and a timely example is the legalization of same-sex marriage in the United States. Here, we seek to understand how this issue captures the relationship between state-laws and Senate representatives subject to geographical and ideological factors. Using distance-based correlations, we study how physical proximity and state-government ideology may be used to extract patterns in state-law adoption and senatorial support of same-sex marriage. Results demonstrate that proximal states have similar opinion dynamics in both state-laws and senators’ opinions, and states with similar state-government ideology have analogous senators’ opinions. Moreover, senators’ opinions drive state-laws with a time lag. Thus, change in opinion not only results from negotiations among individuals, but also reflects inherent spatial and political similarities and temporal delays. We build a social impact model of state-law adoption in light of these results, which predicts the evolution of state-laws legalizing same-sex marriage over the last three decades.
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Hardiningsih, Pancawati, Caecilia Srimindarti, Afifatul Jannah, and Maria Yosaphat Dedi Haryanto. "DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH." Jurnal Keuangan dan Bisnis 19, no. 1 (March 12, 2021): 132–46. http://dx.doi.org/10.32524/jkb.v19i1.259.
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Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.
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Murni, Annisa, Sri Rahayu, and Djusnimar Zultilisna. "OPINI AUDIT, TINGKAT KEMANDIRIAN, DAN TIPE PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN INFORMASI." Vol 9 No 2 (2017) 9, no. 2 (October 25, 2017): 94–103. http://dx.doi.org/10.23969/jrak.v9i2.584.
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This research aims to analyze the effect of the audit opinion, level of independence, and the type of local government to the level of disclosure of information on the official website of the local Government of Central Java province in 2014-2015. Sampling techniques used in this study is a purposive and retrieved samples of as many as 25 local governments. Methods of data analysis used were descriptive and multiple regression. The results showed that the audit opinion, level of independence, and the type of local government effect simultaneously against the level of disclosure of information on the official website of the local government in the province of Central Java. Partially, the audit opinion and the types of local government that have an impact on the level of disclosure of information on the official website of the local government in the province of Central Java. Level of independence has not an impact, partially.
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Arya Raditya, Thio, Ermawati Ermawati, Khoirul Aswar, Andreas Andreas, and Ingrid Panjaitan. "Factors affecting the disclosure level of local government financial statements: Role of audit opinion." Investment Management and Financial Innovations 19, no. 3 (September 16, 2022): 291–301. http://dx.doi.org/10.21511/imfi.19(3).2022.24.
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This study empirically examines the factors that influence the level of disclosure of local government financial statements, with audit opinion as a moderating variable. The ratio of financial independence, capital expenditure, intergovernmental revenue, and legislative size are independent variables in this study. The dependent variable is the degree of disclosure of local government financial statements (LKPD). The population used in this study is the financial statements of local governments in Indonesia that have been audited by BPK RI. The sample on this study consisted of 338 district/city governments on Java Island in 2018–2020 with purposive sampling. The test carried out is Multiple Linear Regression analysis using STATA version 16. Based on the results that have been analyzed, it can be concluded that the ratio of financial independence and intergovernmental revenue has a significant effect on the level of LKPD disclosure. Meanwhile, capital expenditure and legislative size have no significant effect on the level of LKPD disclosure. Audit opinion moderated the ratio of financial independence and legislative size on the level of disclosure of LKPD. Meanwhile, audit opinion does not moderate capital expenditure and intergovernmental revenue on the level of LKPD disclosure. This study provides information on the factors that influence the level of disclosure of LKPD in local governments, both districts/cities. A high level of LKPD disclosure indicates an accountability and transparency carried out by local governments.
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Toshkov, Dimiter, Lars Mäder, and Anne Rasmussen. "Party government and policy responsiveness. Evidence from three parliamentary democracies." Journal of Public Policy 40, no. 2 (November 19, 2018): 329–47. http://dx.doi.org/10.1017/s0143814x18000417.
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AbstractDoes party government moderate the responsiveness of public policy to public opinion? Analysing a new dataset, we examine whether the ability of governments to respond to the public on 306 specific policy issues in Denmark, Germany and the UK is affected by the extent of coalition conflict and by the fit of the considered policy changes with the government preferences. We find a systematic but relatively weak positive impact of public support on the likelihood and speed of policy change. Contrary to expectations, a higher number of coalition partners are not associated with fewer policy changes nor with weaker responsiveness to public opinion. We also find no evidence that responsiveness to public opinion is necessarily weaker for policy changes that go against the preferences of the government. Rather, it appears that public and government support for policy change are substitute resources.
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Neves, Fabrício, and Polyana Silva. "E-government in local governments’ websites." Revista Catarinense da Ciência Contábil 20 (July 30, 2021): e3160. http://dx.doi.org/10.16930/2237-7662202131602.
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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.
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Oktaviani, Sonia, and Fefri Indra Arza. "Pengaruh Kompetisi Politik, Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Opini Audit Terhadap Implementasi E-Government." JURNAL EKSPLORASI AKUNTANSI 2, no. 3 (November 5, 2020): 3312–26. http://dx.doi.org/10.24036/jea.v2i3.284.
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This study aims to determine the effect of political competition, local own-source revenue, general allocation funds, and audit opinions on the implementation of provincial e-Governments in Indonesia in 2011-2018. Data in this study uses secondary data from BPK, BPS, and KPU. The sampling technique uses a purposive sampling method with a total sample of 8 provinces in 5 years. Data analysis uses regression analysis. The results of this study indicate that (1) political competition has a negative and insignificant influence on e-government implementation, (2) Local original income has a positive and significant effect on e-government implementation, (3) general allocation funds have a positive and not significant effect on implementation e-government. (4) audit opinion does not significantly influence the implementation of e-government.
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Peng, Yaping. "The paradox of technical governance: A public opinion survey’s political process and its results." Chinese Journal of Sociology 6, no. 1 (December 18, 2019): 102–39. http://dx.doi.org/10.1177/2057150x19892895.
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The logic of technical governance goes as follows: the knowledge of society can be obtained by the state via technology, and thus social problems are identified and solutions are found. Questions have been raised about whether technical governance would ever work. For many the answer is negative and doubtful. However, one defense remains: technical governance fails not because the idea is inherently flawed but because the technology is not good. Would technical governance succeed with better methodology and more technical rigor? In order to challenge this defense, this paper examines the operation of opinion polls—a form of technical governance supported by rigorous quantitative social research methodology—run by a sub-district government in the city ‘S’. In particular, this paper asks whether it is possible for a government-run poll to reflect manipulated public opinion, despite the strictest compliance with quantitative polling methodology. The finding of this paper gives an affirmative answer. It argues that on the surface, polls are statistical surveys, but in actuality they are a political process controlled by the government despite their compliance with all statistical requirements. The power structure of the local government determines the questionnaire items, their multiple-choice answers (the screening, compressing, and quantifying of social scenarios), and the final make-up of the public opinion index. The rigorousness of methodology does not guarantee the authenticity of ‘public opinion’ in final poll figures. More likely, the outcome is controlled by those who organize polls. Hence, quantifiable technical governance presents a contradiction: the state manufactures biased public opinions precisely when it is looking for unbiased public opinions. In the end, the government constructs an image of society that is its own reflection.
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Christy, Yemima Eka, and Elisabeth Penti Kurniawati. "Evaluasi Penerapan Prosedur Operasional Standar Pengelolaan Keuangan Daerah di Provinsi Papua." Jurnal Ekonomi dan Bisnis 17, no. 1 (June 18, 2016): 49. http://dx.doi.org/10.24914/jeb.v17i1.239.
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<em>Implementation of Standard Operating Procedures (SOP) in the regional financial management should be conducted based on an internal control system in the local government. When conducting the examination, BPK shall examine and assess the internal control system of the local government. Thus, if the internal control system of the local government is adequate, then compliance toward SOP can be implemented, and the results of the testing and examination of BPK is expected to give a favorable opinion. The provincial government of Papua has decreased the results of the examination of financial statements for three consecutive years. In 2007-2009 the provincial government of Papua gets a qualified opinion, and in 2010 received a disclaimer opinion. The purpose of this study was to evaluate SOP application compliance of regional financial management, which can be known to through BPK examination report containing the findings and their opinions based on the criteria. The results showed that theProvincial Government of Papua has prepared SOP of its financial management in line with the rule in force. However, the SOP is not fully adhered to in practice, due to several factors: (1) weak of government internal control systems;(2) lack of financial management guidance and supervision.</em>