Artigos de revistas: "Government"

1

Vigneault, Marianne. "Fiscal Decentralization with Regional Redistribution and Risk Sharing". Public Finance and Management 10, n.º 1 (março de 2010): 48–79. http://dx.doi.org/10.1177/152397211001000103.

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The paper examines the incentive effects of intergovernmental transfers on regional government spending levels in a multi-period model. The focus is on the repeated strategic interaction between the regional and federal governments and the exploration of the factors influencing the federal government's incentive to create soft budget constraints. The paper models the time-path of regional government spending when regional governments face uncertainty in regard to the federal government's ability to commit to its announced transfer scheme. The results show that in the presence of small shocks to regional endowments, the softness of regional government budget constraints increases over time if the federal government has a known finite mandate. Large shocks, however, can result in discrete changes in regional government spending that persist for the remainder of the federal government's mandate. The paper also shows how the time-path of regional government spending depends on the discount rate, the time horizon, and the regional governments’ prior uncertainty regarding the federal government's commitment ability.

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Raviv, Adam. "Government Ethics in the Age of Trump". University of Michigan Journal of Law Reform, n.º 54.2 (2021): 331. http://dx.doi.org/10.36646/mjlr.54.2.government.

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Americans’ trust in government officials has never been lower. Despite the intense public focus on ethics in government in recent years, legal scholarship on the subject has been sparse. This Article fills the gap by examining the ethics regime of the federal executive branch in depth, with a discussion of both the applicable ethics standards and the agencies and offices that are charged with ensuring that government officials comply with those standards. The Article describes how the current system heavily emphasizes prevention, education, and highly detailed disclosures while it rarely enforces the law against wrongdoers. A federal official in the United States is literally more likely to be struck by lightning than to be charged with violating a government ethics law. The Article then considers the federal government’s ethics regime through the lens of criminal deterrence theory and concludes that the current system is an example of what not to do if the goal is to discourage violations. To address this deficiency, the Article proposes a number of reforms to the current system to improve the deterrent effect of federal ethics standards, including a radical reimagining of the authority of government ethics officials.

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Neves, Fabrício, e Polyana Silva. "E-government in local governments’ websites". Revista Catarinense da Ciência Contábil 20 (30 de julho de 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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Martitah, Martitah, Saru Arifin, Slamet Sumarto e Widiyanto Widiyanto. "Confronting E-Government Adoption in Indonesian Local Government". Journal of Indonesian Legal Studies 6, n.º 2 (30 de novembro de 2021): 279–306. http://dx.doi.org/10.15294/jils.v6i2.47795.

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

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Nugraha, Andri. "Influence Of Financial Audit Findings, Governments Wealth, Size Of Government And Leverage On The Performance Of Regency/City Governments In Indonesia". International Journal of Applied Finance and Business Studies 9, n.º 2 (30 de setembro de 2021): 58–66. http://dx.doi.org/10.35335/ijafibs.v9i2.13.

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

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Jarosz, Adam J. "Rządowe programy wsparcia samorządu terytorialnego w latach 2018–2022". Studia Politologiczne, n.º 1/2023(67) (31 de março de 2023): 104–26. http://dx.doi.org/10.33896/spolit.2023.67.7.

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

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Rohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government". SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, n.º 4 (31 de dezembro de 2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.

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

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Kahar, A., A. C. Furqan e T. Tenripada. "The Effect of Budget, Audit and Government Performance: Empirical Evidence from Indonesian Regional Governments". Economy of Regions 19, n.º 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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Kartal, Nazım, Gökhan Tuncel e Oguzhan Göktolga. "Local Governments And Government of Cities in Turkey". Journal of Public Administration and Governance 5, n.º 1 (11 de fevereiro de 2015): 1. http://dx.doi.org/10.5296/jpag.v5i1.6858.

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

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Kaliannan, Maniam. "E-Government : an exploratory study of online government procurement". Social and Management Research Journal 5, n.º 2 (2 de junho de 2008): 15. http://dx.doi.org/10.24191/smrj.v5i2.5156.

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The quest to improve the government service delivery is becoming an important agenda for most governments. The introduction oflCT in the public sector especially E-Government initiatives opens up a new chapter in the government administration throughout the world. Governments have deployed ICT to serve their citizens in an efficient and effective manner. This paper presents an empirical investigation of Malaysian government's e-Procurement initiative (locally known as e-Perolehan). The aim of the paper is to examine factors that influence the current and future use of the system within the supplier community. These factors are grouped in three perspectives, (i) organizational perspective; (ii) technological perspective; and (Hi) environmental perspective. The general consensus amongst both the buyer and seller communities is that e-procurement will become an important management tool to enhance the performance of supply chain especially in the public sector. However, before this occurs, the findings suggest that several issues must be addressed by the relevant authorities in light of the three perspectives as mentioned above, to improve the procurement process at the federal government level.

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Hasmath, Reza, Timothy Hildebrandt e Jennifer Y. J. Hsu. "Conceptualizing government-organized non-governmental organizations". Journal of Civil Society 15, n.º 3 (3 de julho de 2019): 267–84. http://dx.doi.org/10.1080/17448689.2019.1632549.

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Ruano de la Fuente, Jose Manuel. "E-Government Strategies in Spanish Local Governments". Local Government Studies 40, n.º 4 (8 de julho de 2013): 600–620. http://dx.doi.org/10.1080/03003930.2013.787414.

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Slamet, Budiman. "FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (STUDI KASUS PADA PEMERINTAH KOTA BEKASI)". JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, n.º 2 (12 de março de 2018): 1–15. http://dx.doi.org/10.34204/jiafe.v2i2.540.

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This study was aimed to examine the effect of training/technical guidance on accrual-based governments financial statements against human resource competency as well as to test the head of government agencies commitment, competency of human resource, and accounting application usage against successful adoption of accrual-based government accounting. This research implemented survey explanatory approach by surveying some agencies (SKPDs) of Bekasi city government. The analytical method used is path analysis with the help of AMOS software for data processing questionnaires. The results of this study are: (1) training/technical guidance preparation of the accrual-based governments financial statements partially positive effects on human resource competency (2) head of government agencies commitment partially positive influences on the success of the accrual-based government accounting implementation (3) human resource competency partially positive influences on the success of accrual-based government accounting implementation (4) accounting applications usage partially positive influences on the success of the accrual-based government accounting implementation and (5) head of government agencies commitment, accounting applications usage, as well as human resource competency simultaneously affect positively on the success of government's adoption of accrual-based accounting.Keywords: Head of Government Agencies Commitment, Training/Technical Guidance on Accrual-Based Governments Financial Statements, Competency of Human Resource, Accounting Applications Usage, Implementation of Accrual-Based Accounting for Government

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

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

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Abdulla, I., e B. W. McArthur. "Government-to-Governmente-Government: ACase Study of Challenges Facing User Adoption in KwaZulu-Natal". Alternation: Interdisciplinary Journal for the Study of the Arts and Humanities in Southern Africa 25, n.º 1 (1 de dezembro de 2018): 154–86. http://dx.doi.org/10.29086/2519-5476/2018/v25n1a8.

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

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

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Gawłowski, Robert. "Relacje rządowo-samorządowe w Polsce w trakcie pandemii COVID-19". Studia Politologiczne, n.º 1/2023(67) (31 de março de 2023): 90–103. http://dx.doi.org/10.33896/spolit.2023.67.6.

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

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Fatimah, Siti, e Lili Indrawati. "Pengaruh Penerapan Sistem Akuntansi Pemerintahan dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan". Indonesian Accounting Literacy Journal 2, n.º 3 (3 de outubro de 2022): 539–53. http://dx.doi.org/10.35313/ialj.v2i3.3924.

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With the implementation of Government Regulation No. 71 of 2010 concerning Government Accounting System and Government Regulation No. 60 of 2008 concerning the Government's Internal Control System requires local governments to implement a Government Accounting System and Government Internal Control System as a form of accountability for the financial and security of regional assets. This study aims to determine the effect of the application of the Government Accounting System and Government Internal Control System on the quality of financial reports in several agencies in Bandung Regency through a causal associative approach. This research is a quantitative research with primary data obtained from the results of questionnaires distributed to 37 respondents. The sample used in this study consisted of 8 agencies that manage income and expenditure in Bandung Regency. The data analysis technique in this study is multiple regression analysis using IBM SPSS 26. The results showed that the implementation of the Government Accounting System had a positive effect on the quality of financial reports, the Government's Internal Control System had no positive effect on the quality of financial reports, and the Government Accounting System and the Government's Internal Control System simultaneously had a positive effect on the quality of financial reports.

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Surya, Tata, Fery Andrianus e Neng Kamarni. "Pengeluaran Pemerintah Kabupaten/Kota di Provinsi Riau: Pendekatan Spasial". Jurnal Ilmiah Universitas Batanghari Jambi 23, n.º 3 (30 de outubro de 2023): 3433. http://dx.doi.org/10.33087/jiubj.v23i3.4368.

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Traditional determinants of government spending include income, grants, demographic and political factors. But a government's spending policy can also be influenced by its neighboring governments' spending policies. This study uses Spatial Autoregressive (SAR) spatial econometrics to observe the existence of strategic interactions in District/City Government spending in the Riau Province for the 2011-2019 period. The research results show that there is a strategic interaction in government spending.

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Ahmed, Mohammed Kamal, Dr Amer Saleem Elameer e Eng Ali Hussein Mousa. "Governmental Engineering in the Iraqi e-Government". IARJSET 4, n.º 3 (15 de março de 2017): 103–5. http://dx.doi.org/10.17148/iarjset.2017.4320.

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Azlina, Nur, Ahrun Naza e Julita Julita. "Factors influencing readiness of local governments in implementing government regulation in government of Riau province". Journal of Contemporary Accounting 2, n.º 1 (2020): 13–23. http://dx.doi.org/10.20885/jca.vol2.iss1.art2.

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Esmantovich, E. I. "COOPERATION OF LOCAL GOVERNMENTS AND SELF-GOVERNMENT AS A PRINCIPLE OF ORGANIZATION OF LOCAL GOVERNMENT". Juridical Journal of Samara University 4, n.º 1 (23 de abril de 2018): 129. http://dx.doi.org/10.18287/2542-047x-2018-4-1-129-134.

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Romadhon, Tri Akhyari, e M. Izman Herdiansyah. "PENGEMBANGAN KONSEP OPEN GOVERMENT UNTUK MENINGKATKAN KUALITAS LAYANAN KOTA PALEMBANG (STUDI KASUS : KOTA PALEMBANG)". Gema Teknologi 21, n.º 2 (30 de abril de 2021): 86–90. http://dx.doi.org/10.14710/gt.v21i2.36650.

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Open Government is committed to improving the quality of information availability on government activities, supporting civil society participation in government, upholding professional standards in public administration to prevent corruption, abuse of power and increasing access to the use of new technologies to support accountability and openness. Currently, many governments have implemented e-government which supports the government's goals in open government. Where, e-government is used to describe the use of technology in carrying out several government tasks. The city government of Palembang has several applications or e-government systems that are open government. The city government of Palembang has not made a quality measurement of the e-government that has been implemented, so it is not known the level of quality in each application or system implemented. Based on this explanation, it is necessary to analyze the level of service quality in the system that has been implemented by the Palembang City Government.

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

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

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Edwin Benton, J. "County Governments: “Forgotten” Subjects in Local Government Courses?" Journal of Political Science Education 3, n.º 2 (25 de maio de 2007): 111–29. http://dx.doi.org/10.1080/15512160701338296.

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Kurniawan, Cahyadi, Ulung Pribadi e Muhammad Iqbal. "The Role of e-Governance in Improving Local Governments Performance (Case Study: Sumbawa Regency)". Jurnal Ilmiah Peuradeun 11, n.º 3 (30 de setembro de 2023): 1139. http://dx.doi.org/10.26811/peuradeun.v11i3.795.

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

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RICKARDS, ROBERT C. "Setting New Spending Priorities in Japanese Prefectures". Comparative Political Studies 18, n.º 3 (outubro de 1985): 373–91. http://dx.doi.org/10.1177/0010414085018003005.

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Several propostions about resource allocation behavior are tested with data for the Japanese national government and 46 prefectural governments. Results are compared with those from parallel tests employing data for the West German national government and 105 municipal governments. Most of the behavior observed in both countries seems compatible with the incremental model's assumptions. However, the West German national government's spending patterns are shown to be just as stable as the Japanese national government's. This finding runs counter to baransu descriptions of budgeting in Japan. Findings for subnational governments in both countries also contadict the literature. In particular, the expenditure pattern variability of Japanese prefectures and West German municipalities decreases with increased interparty competition.

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Ruan, Haibo, Li Qiu, Jun Chen, Shuo Liu e Zhiyuan Ma. "Government Trust, Environmental Pollution Perception, and Environmental Governance Satisfaction". International Journal of Environmental Research and Public Health 19, n.º 16 (11 de agosto de 2022): 9929. http://dx.doi.org/10.3390/ijerph19169929.

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Environmental governance is related to the healthy living standard of human beings and the sustainable development of an economic society. It is of great significance to explore the influence of government trust and environmental pollution perception on environmental governance satisfaction to improve the performance of government environmental governance. Based on the CSS2019 survey data, 3872 survey samples were statistically analyzed, and the optimal scale regression model was used to analyze the relationship between government trust, environmental pollution perception, and environmental governance satisfaction. The results showed that 52.27% of the respondents believed that the satisfaction of environmental governance was good, and both government trust and environmental pollution perception had significant positive effects on the satisfaction of environmental governance. The trust level of the central government, district and county governments, and township governments shows a “differential government trust” state, which is pyramidal. However, the impact of government trust on environmental governance satisfaction shows an inverted pyramid structure, and the township government has the largest effect, which is not matched with the distribution of government trust level. The influence effect of air pollution perception is relatively large, and the public is sensitive to air pollution. Government trust has an impact on the satisfaction of environmental governance through the “expectation-response” path. People are close to the township government and have the opportunity to contact and interact with the township government and its staff. They can directly observe the governance performance and share the public goods of environmental governance. Therefore, it is necessary to further improve the trust level of township governments, strengthen the control of air pollution and improve the township government's environmental governance ability.

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Sari, Mutiara, e Fefri Indra Arza. "Pengaruh Karakteristik Pemerintah Daerah Terhadap Kondisi Financial Distress Pemerintah Daerah Kabupaten dan Kota Se-Indonesia Periode 2015-2017". Wahana Riset Akuntansi 7, n.º 1 (25 de junho de 2019): 1425. http://dx.doi.org/10.24036/wra.v7i1.104566.

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

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Manoharan, Aroon P., e Alex Ingrams. "Conceptualizing E-Government from Local Government Perspectives". State and Local Government Review 50, n.º 1 (março de 2018): 56–66. http://dx.doi.org/10.1177/0160323x18763964.

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Over the past two decades, governments have used information and communication technologies (ICTs) to integrate their internal functions and improve their delivery of services. Scholars and practitioners have conceptualized these various ICT trends and referred to them collectively as e-government. As the number of citizens using the Internet and mobile technologies increases, the public sector is constantly innovating to keep pace with the changing technologies and citizens’ expectations. This essay reviews the academic literature on e-government among local governments and explores the issues related to its adoption and implementation. Adopting an e-government stages perspective with attention to institutional capacity, the essay examines the factors and determinants of local e-government success. The essay concludes with directions for future research on e-government and innovation in local governments.

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Agus, Mirza, Budi Setiyono e Tri Yuniningsih. "Additional General Allocation Fund (DAU) Policy: The Failure of the Local Government to Provide an Urban Village Budget Allocation in Indonesia". International Journal of Sustainable Development & Future Society 1, n.º 1 (31 de maio de 2023): 24–29. http://dx.doi.org/10.62157/ijsdfs.v1i1.4.

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

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Lee, Chun-yi. "Between Dependency and Autonomy – Taiwanese Entrepreneurs and Local Chinese Governments". Journal of Current Chinese Affairs 39, n.º 1 (março de 2010): 37–71. http://dx.doi.org/10.1177/186810261003900103.

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

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., Afrizal, Mudiyati Rahmatunnisa, Utang Suwaryo e Neneng Yani Yuningsih. "Local Government Capability in Managing Village Owned Enterprises (BUMDes) in Indonesia: A Case Study of Bintan Regency". Lex localis - Journal of Local Self-Government 21, n.º 3 (5 de julho de 2023): 707–27. http://dx.doi.org/10.4335/21.3.707-727(2023).

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

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Pratama, Arie, Nunuy Nur Afiah e Adhi Alfian. "How good is the government? Analysis of west java’s local government disclosure through an integrated reporting framework". Humanities and Social Sciences Letters 11, n.º 2 (2 de maio de 2023): 179–202. http://dx.doi.org/10.18488/73.v11i2.3350.

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The present study aims to determine the level and quality of comprehensive performance disclosure of the West Java government of Indonesia using an integrated reporting framework. The study analyzes the disclosure of government performance information based on the Notes to the Financial Statements of 27 districts/city governments and one provincial government in the West Java region from 2016–2020. The data was obtained by conducting a content analysis of the government's financial statements using the integrated reporting quality disclosure matrix. Data were analyzed using descriptive statistics, non-parametric tests, and a cluster analysis. The results indicate that: (1) the quality of disclosure in government financial statements according to the integrated reporting framework is still low, with an average score of 35.19%; (2) there is no difference in the scores of disclosure items between district and city governments, but there is an increase in disclosure per year for two elements and total disclosure; and (3) the cluster formed indicates that 22 of 28 district and city governments need to improve the quality of their disclosures. In general, the disclosure quality of the West Java government’s financial statements is still at a low level. The results indicate the need to improve the quality of financial reporting by the government and the use of integrated reporting as a frame of reference.

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Bahar, Yunita, Armansyah e Mirza. "The Regional Supervision and Cancellation Mechanism". Polit Journal: Scientific Journal of Politics 1, n.º 4 (11 de fevereiro de 2022): 184–94. http://dx.doi.org/10.33258/polit.v1i4.584.

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The amendment to Law Number 32 of 2004 to Law Number 23 of 2014 concerning Regional Government further emphasizes the centralized relationship between the central government and regional governments, which during post-independence experienced high dynamics, especially in terms of the concept of domination of power between the two. One of the significant impacts of this change lies in the central government's supervisory authority over regional regulations established by regional governments. This condition further strengthens the position of the central government towards regional governments. On the one hand, it reinforces the concept of a unitary state, but, on the other hand, further limits the authority of local governments in implementing regional autonomy. Both are mandates of the 1945 Constitution. The supervisory authority also has an impact on the authority to cancel regional regulations by the central government. This can not only be seen from the aspect of the relationship between the central and local governments, but also relates to the perspective of legislation. With the cancellation, it is important to look at the available legal remedies if there are those who are not happy with the implementation of the cancellation authority.

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Abu Tair, Hassan Y. A., e Emad A. Abu-Shanab. "Mobile Government Services". International Journal of Technology Diffusion 5, n.º 1 (janeiro de 2014): 17–25. http://dx.doi.org/10.4018/ijtd.2014010102.

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The vast emergence of Information and Communication Technologies (ICTs) lead governments to adopt the use of ICT to deliver services to their citizens, businesses, and government constituents. These services can be delivered via the Internet using web technology (e-government) in an interactive way like any other e-service. But with the advent and wide use of mobile technologies, governments transformed their mechanism in delivering service to utilize more the capabilities of mobile phones through the better employment of mobile government (m-government). M-government utilizes mobile technologies to better deliver services to citizens, but this enforces some challenges to both governments and the recipients of services. In this paper the authors addressed the challenges and opportunities of m-governments in terms of mobile services (m-services).

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Chatfield, Akemi Takeoka, e Jazem AlAnazi. "Collaborative Governance Matters to E-Government Interoperability". International Journal of Public Administration in the Digital Age 2, n.º 3 (julho de 2015): 24–44. http://dx.doi.org/10.4018/ijpada.2015070102.

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E-government policy initiatives for implementing citizen-centric integrated interoperable (CII) e-government services have gained international validity by governments worldwide. Despite extensive deliberations in e-government literature, however, successfully implementing strategic, institutional, and technological changes required by citizen-centric (vis-à-vis government-centric) e-government remains an unresolved theoretical and pragmatic conundrum. CII e-government systems are characterized by greater diversity in stakeholders, processes, technologies, applications, and big data, requiring greater cross-agency collaboration and process integration/standardization. Drawing from e-government interoperability and governance literatures, the authors examined the governance role in facilitating CII e-government implementation. The authors performed website and policy analyses of a successful implementation of Saudi Ministry portal, which exemplifies CII e-services. Results showed that government's earlier disconnected websites had not facilitated cross-agency information sharing required for citizen-centric e-government development. However, the authors found evidence that both e-government interoperability policy framework and collaborative governance had contributed to overcoming the implementation challenges and delivering CII e-government services to its diverse stakeholders.

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Amagoh, Francis. "An Assessment of E-Government in a West African Country". International Journal of Public Administration in the Digital Age 2, n.º 3 (julho de 2015): 80–99. http://dx.doi.org/10.4018/ijpada.2015070105.

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Governments around the world are using e-government to improve their modes of governance and the delivery of public services to citizens. Similarly, almost all countries are assessed and ranked by international organizations (such as the United Nations) on their level of e-government development. This paper examines Nigeria's e-government development rankings in light of the government's efforts to develop the country's infrastructure and human capital. While Nigeria is one of the richest country in Africa and has the one of the fastest growing ICT market in the continent, it is ranked low in Africa and globally in terms of e-government provision of public services to its citizens. The analysis suggests that more efforts should be made by the government to address the barriers to effective deployment of e-government initiatives in Nigeria.

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Sumardjo, Mahendro, e Febriana Dwi Jayanti. "Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance". Information Management and Business Review 13, n.º 2(I) (3 de novembro de 2021): 7–15. http://dx.doi.org/10.22610/imbr.v13i2(i).3200.

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This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local government characteristics and audit findings on the financial performance of local governments. Techniques analyzing data used regression model selection test with STATA version 16. This study builds on agency theory to develop a conceptual framework that connects local government size, dependence on central government, local expenditure, audit findings, and financial performance. The results of this study show that the size of local government, local spending has a significant effect on local government financial performance based on independence ratio and operating expenditure activity ratio, local government financial performance is unaffected by the dependence of central government or audit findings. Contributions to the West Java Provincial Government are required to be taken into account when making decisions and policies for the improved financial performance of local government.

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Afarini, Nihayah, e Djarot Hindarto. "The Proposed Implementation of Enterprise Architecture in E-Government Development and Services". International Journal Software Engineering and Computer Science (IJSECS) 3, n.º 3 (1 de dezembro de 2023): 219–29. http://dx.doi.org/10.35870/ijsecs.v3i3.1756.

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The advancement of information technology has emerged as a significant driver in the paradigm shift of contemporary governance, wherein E-Government has emerged as a primary mechanism for delivering public services to the public in a more streamlined and adaptable fashion. To attain this objective, adopting Enterprise Architecture has surfaced as a foundational strategic methodology. Enterprise Architecture facilitates the planning, design, and development of integrated E-Government systems for governments, thereby ensuring the efficient and effective collaboration of diverse government entities. This study investigates the feasibility of incorporating Enterprise Architecture into the framework of E-Government advancement through an assessment of its advantages. Enterprise Architecture facilitates the integration of pre-existing government systems, the elimination of redundant resource allocations, and enhancing citizen services. Furthermore, by establishing a measurable and manageable framework for E-Government projects, Enterprise Architecture facilitates the implementation of the government's long-term objectives. Moreover, Enterprise Architecture is instrumental in safeguarding sensitive data and information, a critical function within the e-governance framework. This study incorporates successful case studies and best practices from numerous nations that have effectively integrated Enterprise Architecture into the development of electronic governments. The findings emphasize the critical function of Enterprise Architecture in expediting the process of E-Government conversion and providing advantages to various parties involved, such as the government, society, and private industry. This study offers E-Government stakeholders a practical guide for utilizing Enterprise Architecture to achieve substantial advancements in public services and more efficient government.

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Hakim, Moch Lukmanul, Agus Rahayu, Eeng Ahman e Lili Adi Wibowo. "THE EFFECT OF E-GOVERNMENT QUALITY (E-GOVQUAL) ON LOCAL GOVERNMENT E-GOVERNMENT USER SATISFACTION". Jurnal Apresiasi Ekonomi 11, n.º 3 (19 de setembro de 2023): 598–609. http://dx.doi.org/10.31846/jae.v11i3.678.

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The measurement of E-Government user satisfaction at local governments in Indonesia still needs to be improved to achieve the high accountability demanded by the central government. Based on the theory of behavior, six factors influence the satisfaction of local government E-Government users, namely knowledge of ease of use, trust, function and form interaction, reliability, content and display of information, and support. This study examines the influence of these six factors on the E-Government Quality of local governments in the province of West Java. Respondents in this study were the head of the West Java regional government agency. This study uses PLS-SEM and succeeds in proving that there is a positive and significant effect of ease of use, trust, function and form interaction, reliability, content and display of information, and support for local government E-Government user satisfaction. These findings provide practical contributions as a guide for local governments to improve E-Government Quality. Future research needs to expand the scope of the observation area, incorporate subjective and objective scales of user satisfaction variables, and develop other variables based on other theories such as contingency theory, agency theory, and dynamic capabilities theory.

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Feroz Khan, Gohar, Ho Young Yoon, Jiyoung Kim e Han Woo Park. "From e-government to social government: Twitter use by Korea's central government". Online Information Review 38, n.º 1 (8 de janeiro de 2014): 95–113. http://dx.doi.org/10.1108/oir-09-2012-0162.

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Purpose – This study aims to explore Twitter use by Korea's central government by classifying the government's Twitter-based networking strategies into government-to-citizen (G2C) and government-to-government (G2G) strategies. Design/methodology/approach – The study investigates the nature of social media interactions and networking strategies in the Korean government by extracting tweets, follower/following relationships, and hyperlinks for 32 ministries. Network patterns and networking strategies are reviewed through descriptive statistical analysis and social network analysis to map the government's Twitter activity. Findings – The results indicate that the government's direct networking strategy targeting citizens does not necessarily motivate their participation in the government's social media activities but that it plays an instrumental role in reinforcing G2G relationships. Originality/value – This study investigates the social media use patterns (e.g. network properties and co-link analyses) and strategies (e.g. the reciprocity of relationships and content-push strategies) in the context of G2C and G2G relationships in Korea's public sector.

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Abadi, Husnu, Efendi Ibnususilo e Rahdiansyah Rahdiansyah. "REVIEW OF IMPLEMENTATION OF GOVERNMENT AUTHORITIES IN POLICY-MAKING IN THE "RELIGIOUS AFFAIRS"". Tadulako Law Review 3, n.º 1 (30 de junho de 2018): 79. http://dx.doi.org/10.22487/j25272985.2018.v3.i1.10238.

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

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Zejnullahu, Fakije, Bashkim Çerkini, Kyvete Shatri e Agron Bajraktari. "Revolutionizing Food Production in Kosovo: Analyzing the Potential of e-Governance in Agriculture and Food Processing and Investigating Factors Influencing Citizen Adoption". Migration Letters 20, n.º 5 (2 de agosto de 2023): 783–800. http://dx.doi.org/10.59670/ml.v20i5.4087.

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e-Government implementation in Kosovo's food processing and agriculture sectors offers significant benefits in terms of efficiency, production quality, information access, and transparency. However, e-government's potential does not guarantee user acceptance, and many governments grapple with low adoption rates of e-Gov. This research empirically examines factors influencing citizen adoption of e-government systems in Kosovo's food processing and agriculture sectors. It assesses the e-Government program's development from 2008 to 2023. Semi-structured interviews were conducted with key figures from the Information Society Agency (ISA), responsible for e-government in Kosovo. ISA has implemented various services, with 151 community e-Gov services available through the e-Kosova government portal, focusing on online grant and subsidy applications for the food and agriculture sector. The study tests the impact of seven factors in e-Gov adoption: Perceived Usefulness, Perceived Ease of Use, Compatibility, Observability, Trialability, Image, and Trustworthiness, combining elements from the TAM and DOI. Data collected from 185 respondents, including food producers, farmers, agriculturists, hotels, and university students, utilized a closed-question questionnaire. Results showed significant influence from Perceived Usefulness, Observability, Trialability, and Trustworthiness on citizens' willingness to use e-government services. Understanding these factors is crucial for governments aiming to increase e-government adoption and make informed IT investments for sustainable development.

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Rohman, Abdul, Iwan Efriandy e Nur Khamisah. "IMPLEMENTATION OF ACCRUAL POLICY, INTERNAL CONTROL SYSTEM AND PUBLIC SERVICE INDEX IN CONTROLLING GOVERNMENT FINANCIAL MANAGEMENT". Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 20, n.º 1 (7 de julho de 2024): 64–75. http://dx.doi.org/10.35449/jemasi.v20i1.747.

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The development of the application of accrual accounting has become a global trend but is still not fully embraced by the Indonesian government. The implementation of accrual accounting in government raises many problems. This research is quantitative using the influence test method. The population is the Indonesian government and the sample uses Indonesian regional governments. The aim of this research is to examine whether accrual policies and the maturity of the internal control system and public service index can influence the efficiency of regional government financial control. The results of this research indicate that partially the discretionary accrual variables, both the Jones model approach and the modified Jones model approach, have an effect on the efficiency of local government financial management. Apart from that, the public service index variable also influences the efficiency of local government financial management. Meanwhile, the internal control system maturity variable has no effect on the efficiency of regional government financial control. Simultaneously, the variable discretionary accruals of the Jones model, discretionary accruals of the modified model, and the maturity of the government's internal control system influence the efficiency of financial management. So, to increase the efficiency of financial management, local governments can increase the application of discretionary accruals and pay attention to public services.

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Tang, Tanya, Phyllis Lai Lan Mo e K. Hung Chan. "Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts". Accounting Review 92, n.º 2 (1 de julho de 2016): 247–70. http://dx.doi.org/10.2308/accr-51526.

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

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Cumbie, Barry A., e Bandana Kar. "The Role of Social Media in U.S. County Governments". International Journal of Electronic Government Research 11, n.º 1 (janeiro de 2015): 1–20. http://dx.doi.org/10.4018/ijegr.2015010101.

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This study investigates the influence of citizens' socio-economic characteristics on the presence of social media in county-level government. E-government is ostensibly citizen-driven and therefore variation in an area's demographics would likely impact a government's utilization of emerging technology, such as social media. Despite its transformative potential and widespread adoption, e-government development beyond basic stages has been sluggish. Social media is transforming the nature of interaction among individuals and organizations and has the potential to overcome some of the restrictive challenges of e-government. Understanding if, how, and to what end governments are harnessing social media will help make e-government a citizen-driven, democratic, transparent, and trustworthy platform. County governments are challenged by their size, resource scarcity, heterogeneous service area (urban and rural), and varying population density; thereby preventing them from gaining a critical mass of online users. By exploring social media's role in e-government as related to citizen demographic factors, this study reveals an important paradoxical role of social media in government: operational ineffectiveness as a necessary precursor for exception events. Additional results reveal the presence of digital divide - counties with higher median household income and educational qualification tend to have social media presence in their e-government sites, which is also not related to population growth of the counties.

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Verawaty, Verawaty, Ade Kemala Jaya, Intan Puspanita e Nurhidayah Nurhidayah. "Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan". MBIA 19, n.º 1 (7 de abril de 2020): 21–37. http://dx.doi.org/10.33557/mbia.v19i1.560.

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

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Khairunnisa, Tiara, Achmad Nurmandi, Titin Purwaningsi, Mohammad Jafar Loilatu e Annisa Ghina Savira. "Open Government Index in Local Government During the Period of the COVID-19 Pandemic". Jurnal Borneo Administrator 19, n.º 1 (14 de abril de 2023): 1–16. http://dx.doi.org/10.24258/jba.v19i1.1149.

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Identification that has been carried out in studies of open data government and e-government has been widely described from various perspectives. This study aims to examine how the government applies open government data. This study analyzed the existing open government of local government in Indonesia during the COVID-19 period, providing information to test the transparency of existing local governments. This study adopts the Benchmark Model Evaluating Data Openness theory and E-Gov assessment using a quantitative approach by dividing several categories and assessment variables. The open government analysis assessment uses a score of 1-5, and a web assessment with a score of 100. From this calculation, it is found that the five provinces with increased cases have high OGD scores. The results are plotted based on the spread of COVID-19 throughout Indonesia, as determined by reviewing and surveying the provincial government's COVID-19 website. West Java (89.87), East Java (89.87), Jakarta (88.75), Central Java (88.37), and Yogyakarta (88.37) all had high and nearly balanced total scores (84.87). The increased assessment results are supported by infrastructure and good management, and the five areas are "metropolitan" areas with good quality technology and information

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