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1
Brusca, Isabel, and Vicente Montesinos. "International experiences in whole of government financial reporting: lesson-drawing for Spain." Public Money & Management 29, no. 4 (July 2009): 243–50. http://dx.doi.org/10.1080/09540960903035023.
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Walker, R. G. "Reporting on Service Efforts and Accomplishments on a ‘Whole of Government’ Basis." Australian Accounting Review 12, no. 26 (March 2002): 4–16. http://dx.doi.org/10.1111/j.1835-2561.2002.tb00258.x.
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Walker, R. G. "Reporting on Service Efforts and Accomplishments on a Whole of Government‘ Basis." Australian Accounting Review 11, no. 25 (November 2001): 4–16. http://dx.doi.org/10.1111/j.1835-2561.2002.tb00385.x.
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Wines, Graeme, and Helen Scarborough. "Australian government budget balance numbers." Accounting Research Journal 28, no. 2 (September 7, 2015): 120–42. http://dx.doi.org/10.1108/arj-01-2014-0001.
Повний текст джерелаАнотація:
Purpose – The purpose of this paper is to analyse the nature and comparability of budget balance (surplus/deficit) numbers headlined by the Australian Commonwealth Government and the governments of the six Australian States and the two Australian Territories. It does this in the context of the transition to Australian accounting standard AASB 1049 Whole of Government and General Government Sector Financial Reporting. Design/methodology/approach – A case study research method is adopted, based on a content/documentary analysis of the headline budget balance numbers in the general government sector budget statements of each of the nine governments for the eight financial years from 2004-2005 to 2011-2012. Findings – Findings indicate some variation in the measurement bases adopted and a number of departures from the measurement bases prescribed in the reporting frameworks, including AASB 1049. Findings also reveal that none of the nine governments have headlined a full accrual based budget balance number since the implementation of AASB 1049 in 2008. Research limitations/implications – While the study focuses on the Australian general government sector environment, it has significant implications in highlighting the ambiguity in the government budget balance numbers presented and the monitoring and information asymmetry problems that can arise. Research findings have wider relevance internationally in highlighting issues arising with the public sector adoption of accrual accounting. Practical implications – The paper highlights the manner in which governments have been selective in the manner in which they present important budget aggregates. This has important practical and social implications, as the budget balance number is one of the most important measures used to evaluate a government’s fiscal management and responsibility. Originality/value – The paper represents the first detailed examination of aspects of the effect of the transition to AASB 1049.
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Anugrah Hadi, Deka, and Mia Angelina Setiawan. "Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Dan Jumlah Penduduk Terhadap Pengungkapan Internet Budgeting Reporting." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (February 5, 2020): 2099–114. http://dx.doi.org/10.24036/jea.v2i1.200.
Повний текст джерелаАнотація:
Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample
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Saud, Ilham Maulana, and Gisti Fairuz Trisha. "DESENTRALISASI FISKAL, POLITIK DINASTI, SISTEM PENGENDALIAN INTERNAL, KINERJA, AKUNTABILITAS PELAPORAN KEUANGAN: BUKTI EMPIRIS DI INDONESIA." AKUNTABILITAS 14, no. 1 (July 12, 2020): 103–32. http://dx.doi.org/10.29259/ja.v14i1.11208.
Повний текст джерелаАнотація:
This study aims to analyze the influence of fiscal decentralization, dynastic poltical, and total violation of internal control system on accountability of financial reporting of district/city governments moderated by performance variable at District/City Government in Indonesia in 2013-2015. This study used secondary data obtained through the website of BPK RI, the Ministry of Finance, and the Ministry of Home Affairs. The sample in this study was selected based on the purposive sampling method, so as many as 190 samples were obtained, with details of 95 main samples namely district / city governments that were indicated dynastic politics in Indonesia in 2013-2015 and 95 comparative samples namely district /city governments that were not politically indicated dynasty in Indonesia in 2013-2015. Testing the hypothesis in this study using multiple linear regression with MRA (Moderated Regression Analysis), so there are 2 models in the study. The data collected was analyzed first by testing the classical assumptions, then testing the hypothesis was carried out with the SPSS 26.0 test tool. Based on the results of the study it can be concluded that partially the dependent variable on the central government, dynastic politics, and the number of violations of the internal control system has a significant negative effect on the accountability of local government financial reporting, while the variables of regional independence and financial effectiveness do not affect the financial reporting accountability of local governments. Furthermore, the performance variable is able to moderate the effect of dependence on the central government on the accountability of local government financial reporting, but is unable to moderate the influence of regional independence and dynastic politics on the accountability of local government financial reporting
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Hullah, Abdurahman Rigel, and Winston Pontoh. "ANALISIS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN PROVINSI SULAWESI UTARA." ACCOUNTABILITY 6, no. 1 (June 20, 2017): 65. http://dx.doi.org/10.32400/ja.16028.6.1.2017.65-71.
Повний текст джерелаАнотація:
Researcher interested in conducting a study with "Human Resources’s Effect Against Financial Reporting’s Reliability In North Sulawesi Provincial Government” as the title, because many were relying on information in the financial reports who were published by the regional government as a basis for decision making, therefore in North Sulawesi provincial government’s financial reporting a reliable Human Resources is necessary. Issues in this study is: does human resources affect the reliability of financial reporting in North Sulawesi provincial government? While the goal is to determine the effect of human resources to the reliability of financial reporting. The analytical method used is simple linear regression analysis and tested using classic assumption test. As for the processing of research data SPSS version 24 were used. The test results showed that Human Resources partially have effects on North Sulawesi Provincial Government’s Financial Reporting Reliability. Keywords : Human resources, reliability, financial reporting.
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Wolfson, Lewis W. "Reporting on Washington From Back Home." News for Teachers of Political Science 54 (1987): 17–22. http://dx.doi.org/10.1017/s0197901900000477.
Повний текст джерелаАнотація:
Americans are increasingly concerned about the federal government's impact in their lives. While the news media inform us more fully about government these days, it is not always easy to grasp what ‘those people in Washington’ really do and why they do it, or how that affects what happens back home.C-SPAN has opened a window onto Washington, providing journalists a unique opportunity to learn more about the system. Some observers say television shows mostly staged political rituals. But it still offers a view of the federal government that few Americans have had a chance to see. You can cover debate of policy issues that may affect thousands of people in your area and millions more nationally. You can watch our political leaders being tested. You can report on hearings and symposia that help set the agenda for policymaking and legislation.
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Kusuma, Indra, Halim Dedy Perdana, and Sri Suranta. "FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1." Asia Pacific Fraud Journal 2, no. 1 (June 2, 2017): 27. http://dx.doi.org/10.21532/apfj.001.17.02.01.03.
Повний текст джерелаАнотація:
ABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK’s Audit Reports of 2014 and 2015 and BPK’s Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK’s Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.
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Puspita, Deasy Hary Rahman, and Dewi Amalia. "ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 3, no. 2 (July 4, 2018): 150. http://dx.doi.org/10.12928/j.reksa.v3i2.32.
Повний текст джерелаАнотація:
he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.
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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.
Повний текст джерелаАнотація:
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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Caruana, Josette, and Kimberly Zammit. "Losing control: the gap in multi-level government reporting." Journal of Public Budgeting, Accounting & Financial Management 31, no. 2 (June 3, 2019): 264–84. http://dx.doi.org/10.1108/jpbafm-10-2018-0110.
Повний текст джерелаАнотація:
PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.
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Nosihana, Ariefia, and Rizal Yaya. "Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia." Jurnal Dinamika Akuntansi dan Bisnis 3, no. 2 (October 29, 2016): 89–104. http://dx.doi.org/10.24815/jdab.v3i2.5389.
Повний текст джерелаАнотація:
This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.
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Febriani, Uci, and Junita Putri Jana Harahap. "Analisis Determinan Tingkat Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia." Regress: Journal of Economics & Management 1, no. 1 (November 23, 2021): 9–17. http://dx.doi.org/10.57251/reg.v1i1.127.
Повний текст джерелаАнотація:
The aims this research is to examine and analyze the determinants of the level that affect the government. The sample in this study is the financial statements of local governments in Indonesia in 2017-2019. The sampling method used in this research is purposive sampling method, and the analysis model used is multiple regression analysis. The results of this show that regional wealth has an effect on the size of the provincial government's financial statements, while the number of OPD, local governments and the number of audit findings have no effect on the level of government financial statements. The average level of financial reporting in Indonesia in the 2017-2019 period was 58.35%, with the lowest level being North Kalimantan Province in the 2017 period at 43% and the highest government level being East Java Province in the 2017 period at 69%.
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Nurji, Nurji, Thatok Asmoni, and Surasni Surasni. "Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan Terhadap Akuntabilitas Pemerintah Dan Komitmen Organisasi sebagai Variabel Moderating." E-Jurnal Akuntansi 29, no. 2 (November 25, 2019): 604. http://dx.doi.org/10.24843/eja.2019.v29.i02.p09.
Повний текст джерелаАнотація:
The purpose of this study is to determine the effect of clarity of budget targets and reporting systems on village government performance accountability and organizational commitment as a moderating variable on village government. The data analysis method uses multiple linear regression models and residual tests for moderating variables. The results of this study indicate that simultaneous clarity of budget targets and reporting systems significantly influences the performance accountability of village government agencies. Partially, the reporting system has a significant positive effect on the accountability of the performance of village government agencies, while the variable clarity of budget targets does not affect the accountability of the performance of village government agencies in the West Sakra District, East Lombok Regency.
Keywords : Budget Target Clarity; Reporting System; Organizational Commitment Performance Accountability Of Government Agencies.
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Priyastiwi, Priyastiwi, and Nunung Saputra. "PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 6, no. 2 (March 3, 2020): 157–72. http://dx.doi.org/10.32477/jrm.v6i2.21.
Повний текст джерелаАнотація:
The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.
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Priyastiwi, Priyastiwi, and Nunung Saputra. "PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 6, no. 2 (July 16, 2019): 157–72. http://dx.doi.org/10.32477/jrm.v6i2.356.
Повний текст джерелаАнотація:
The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet
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Pertiwi, Puspa Kusuma, and Puji Wibowo. "Government Reporting and Quality of Public Services: Are They Twins?" Journal of Accounting and Investment 24, no. 1 (October 6, 2022): 1–24. http://dx.doi.org/10.18196/jai.v24i1.16193.
Повний текст джерелаАнотація:
Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.Design/Methodology/Approach: This study employed cross-sectional regression using data from 170 observations of 34 ministries and institutions in Indonesia for the 2015-2019 period by adopting a purposive sampling method. Hypotheses testing was performed using binary logistic regression analysis, multiple linear regression, and path analysis.Research findings: The results showcased that the audit findings negatively impacted the quality of financial reports, while audit recommendation follow-up did not affect the quality of financial reports. The audit findings also did not influence the quality of public services, while audit recommendation follow-up led to better public services.Practical and Theoretical contribution/Originality: Central government institutions are expected to improve the effectiveness of the internal control system and compliance with laws and regulations in managing state finances to create more quality and reliable financial information. These institutions are also encouraged to overcome non-tax revenue irregularities to promote good governance in public service. The study provides empirical evidence regarding the determinants of public service quality by developing new measurements associated with the characteristic of non-tax revenue imposed by the line ministries and agencies.Research limitation: Future research is needed to develop the quality of public service indicators with other indicators and consider using primary data through a questionnaire survey to measure the quality of public services.
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Sanusi, Sanusi, Atma Hayat, and Novika Rosari. "Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening." Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan 1, no. 2 (March 24, 2022): 126–48. http://dx.doi.org/10.55983/inov.v1i2.103.
Повний текст джерелаАнотація:
This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.
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Syarif, Fifi Juliastuti, Memen Suwandi, and Nur Rahmah Sari. "PENGARUH STANDAR AKUNTANSI PEMERINTAH, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI." ISAFIR: Islamic Accounting and Finance Review 3, no. 1 (June 30, 2022): 133–51. http://dx.doi.org/10.24252/isafir.v3i1.29262.
Повний текст джерелаАнотація:
This study aims to examine the effect of government accounting standards, reporting systems, and clarity of budget targets on government performance accountability with accounting control as a moderating variable. This research is a quantitative research with associative research approach. This research was conducted at the Bulukumba Regency Government. The data collection method in this study used a questionnaire method using a purposive sampling method with a total of 102 respondents. Data analysis used multiple regression analysis and a moderation test using Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that government accounting standards, reporting systems, and clarity of budget targets have a positive and significant impact on government performance accountability. Accounting control is able to moderate government accounting standards and reporting systems on government performance accountability, while accounting control does not moderate the clarity of budget targets on government performance accountability.
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Baloch, Kiyya, and Kenneth Andresen. "Reporting in Conflict Zones in Pakistan: Risks and Challenges for Fixers." Media and Communication 8, no. 1 (February 25, 2020): 37–46. http://dx.doi.org/10.17645/mac.v8i1.2514.
Повний текст джерелаАнотація:
As a backbone of reporting in war and conflicts, fixers offer essential assistance to the foreign correspondent in conflict zones, also in Pakistan. With valuable local knowledge and contacts, fixers can arrange travel to secure entry of foreign correspondents into conflict zones in addition to securing interviews with otherwise unattainable figures, while offering reliable translation services. Pakistani media, despite being one of the largest and most developed in South Asia, remains under the strict control of powerful military establishment and government, while seeming to mirror the overarching government sentiment with a distinct lack of research-based news. Challenging this state of affairs, local journalist fixers seek to conduct research and investigative journalism, making them an attractive asset for western correspondents travelling to Pakistan. Based on data from interviews with local fixers and journalists in Pakistan, this article reveals the many security problems for local fixers in the Balochistan and Khyber Pakhtunkhwa regions in Pakistan. It also shows that the fixers’ rights and interests are not protected by media organizations or the governments. Additionally, fixers face increasing censorship from security agencies and death threats from militants. This study discusses the harsh realities fixers face in the conflict zones of Pakistan where international press lack access due to increasing restrictions imposed by the government, and the violence perpetrated against media workers by the Islamic State and other radical groups, like Taliban and Baloch separatists.
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Zumaira, Tasya, and Rahmawaty Rahmawaty. "PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPK BANDA ACEH)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 4 (November 8, 2022): 508–19. http://dx.doi.org/10.24815/jimeka.v7i4.20662.
Повний текст джерелаАнотація:
This study aims to examine the effect of Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors on the Quality of Local Government Financial Reporting. The population used in this study were 44 Local Government Working Units (SKPK) located in Banda Aceh. Respondents in this study were employees who performed accounting or financial administration functions consisting of the Head of the Finance Subdivision, Revenue Treasurer, Expenditure Treasurer, and Staff of the Finance Section of each SKPK. The data collection method in this study used a questionnaire technique. The validity test used the Pearson Correlation test, while the reliability test used Cronbach's Alpha. The data analysis technique used is simple regression analysis with the help of the latest version of IBM SPSS software. The results of this study indicate that (1) Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors simultaneously affect the Quality of Local Government Financial Reporting, (2) Human Resource Capacity does not affect the Quality of Local Government Financial Reporting, (3) Utilization of Information Technology has a positive effect on the Quality of Local Government Financial Reporting, (4) the role of Internal Auditors does not affect the Quality of Local Government Financial Reporting.
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Noviyanti, Ni Made, A. A. Gde Raka, and A. A. Ayu Dewi Larantika. "Implementasi E-Government dalam Proses Pelaporan Surat Pemberitahuan Pajak Daerah di Kabupaten Badung." Public Inspiration: Jurnal Administrasi Publik 6, no. 2 (December 13, 2021): 85–96. http://dx.doi.org/10.22225/pi.6.2.2021.85-96.
Повний текст джерелаАнотація:
E-Government is an effort to develop electronic-based governance to improve the quality of public services effectively and efficiently, in accordance with Presidential Instruction No. 3 of 2003 concerning e-Government Development Policies and Strategies. Technological developments affect the management of tax administration both for government and taxpayer needs from manual to online systems, thereby saving time, work processes, and paper. By applying online taxes so that good governance is created. The formulation of the problem, namely: 1) How is the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? 2) What are the supporting factors and obstacles to the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? The theory used is the theory of public policy implementation model of Merilee S. Grindle and the theory of public policy implementation model of George C. Edwards III. The research approach used a qualitative descriptive. Data collection techniques using observation, interviews, and documentation. The technique of determining informants using purposive sampling. The data analysis technique is descriptive qualitative data analysis, including: data reduction, data display, and drawing conclusions and verification. The results of the research findings concluded that: 1) The implementation of e-Government in the process of reporting Local Tax Returns to the Badung Regency Government has been implemented by implementing an online local tax system through e-SPTPD. 2) The supporting factors for the implementation of e-Government in the process of reporting the Regional Tax Returns to the Badung Regency Government include: the commitment of the Badung Regency Government in public services through e-Government, resources (resources), socialization, internet networks, and taxpayer awareness . While the factors inhibiting the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government include: knowledge and awareness of taxpayers and the Covid-19 pandemic.
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Aryani, Mega Kusuma, and Kiswanto Kiswanto. "The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables." Jurnal Dinamika Akuntansi 9, no. 2 (September 20, 2017): 110–22. http://dx.doi.org/10.15294/jda.v9i2.9733.
Повний текст джерелаАнотація:
This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting. This Research is a population research with the number of respondents 52 State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus. Analysis method for hypothesis in this research used path analysis. The results of this research indicate that accrual basis government accounting standards and the capacity of human resources has a positive influence to the reliability of financial reporting, while accrual based government accounting standards have a positive effect on the capacity of human resource, but the capacity of human resources is not mediate the influence between accrual based government accounting standards to reliability of financial reporting. Conclusion of this study says that implementation of accrual based in Kudus District can support reliability of financial reporting and the capacity of State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus also supports the created of financial reporting reliability.
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Siregar, Amelia Oktrivina, Tryas Chas Biandani, and Jihan Khoerunnisa. "The Effect of Final Income Tax Incentives Rate on the Reporting of PMK 44/2020 Realization Letter." Jurnal Manajemen Strategi dan Aplikasi Bisnis 5, no. 1 (February 16, 2022): 33–42. http://dx.doi.org/10.36407/jmsab.v5i1.455.
Повний текст джерелаАнотація:
Tax incentives are one of the government's responses to the impact of the COVID-19 pandemic on businesses, and one of the businesses affected by this pandemic is MSMEs. Therefore, this study aims to determine the effect of final income tax incentives borne by the government following PMK No.44/2020, the effect of tax incentives in the form of ease of calculating income tax payable, and the effect of tax incentives in the form of ease of reporting income tax payable to compliance with the reporting of PMK realization letter No.44/2020. This study used primary data by distributing questionnaires to MSMEs in Dramaga Bogor Regency. The data collection method is done by disseminating questionnaires, interviews, and observations. Based on the results of the study, the authors concluded that the final income tax incentive in the form of tax borne by the government has no direct effect, while the tax incentive in the form of ease of calculating income tax payable and tax incentives in the form of ease of reporting income tax directly affects the compliance of PMK reporting No.44/2020.
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Melati, Mega, and Dian Fitria Handayani. "PENGARUH KEKAYAAN DAERAH, TINGKAT KESEJAHTERAAN MASYARAKAT, DAN KUALITAS LAPORAN KEUANGAN TERHADAP INTERNET FINANCIAL REPORTING." JURNAL AKUNTANSI UNIVERSITAS JEMBER 19, no. 2 (December 24, 2021): 79. http://dx.doi.org/10.19184/jauj.v19i2.27501.
Повний текст джерелаАнотація:
ABSTRACTThis study aims to determine of the effect of regional wealth, level of public welfare, and quality of financial reports on Internet Financial Reporting (IFR) for Regency/City Governments on the island of Sumatera in the 2019 fiscal year. Internet Financial Reporting in this study was measured based on the availability of financial information in accordance with the Instruction of the Minister of Home Affair No. 188.52/1797/SJ 2012. This study used a purposive sampling technique, the sample in this study includes 130. Financial reports data and GRDP/per capita income were obtained through the official website of the BPK and BPS, while the IFR data was obtained through the website of each local government for the year 2019 and processed by multiple linear regression using SPSS. The results show that regional wealth has a significant positive effect on the implementation of Internet Financial Reporting. While the level of community welfare and quality of financial reports do not have effect on the implementation of Internet Financial Reporting. This paper gives a comprehensive literature survey on the effect of the regional wealth, level of public welfare, and quality of financial reports on the Internet Financial Reporting in regional government on the Island of Sumatera.Keywords: Community Welfare, Internet Financial Reporting, Local Government, Regional Wealth, Quality of Financial Reports
ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting (IFR) Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun Anggaran 2019. Pelaporan Keuangan Internet dalam penelitian ini diukur berdasarkan ketersediaan informasi keuangan sesuai dengan Instruksi Menteri Dalam Negeri Nomor 188.52/1797/SJ 2012. Penelitian ini menggunakan teknik purposive sampling, sampel dalam penelitian ini berjumlah 130 orang. Data laporan keuangan dan PDRB/pendapatan per kapita diperoleh melalui website resmi BPK dan BPS, sedangkan data IFR diperoleh melalui website masing-masing pemerintah daerah selama tahun 2019 dan diolah dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa kekayaan daerah berpengaruh positif terhadap penerapan Internet Financial Reporting. Sedangkan tingkat kesejahteraan masyarakat dan kualitas laporan keuangan tidak berpengaruh terhadap implementasi Internet Financial Reporting. Tulisan ini memberikan kajian literatur yang komprehensif tentang pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting pada pemerintah daerah di Pulau Sumatera.Kata Kunci: Kekayaan Daerah, Kesejahteraan Masyarakat, Kualitas Laporan Keuangan, Pelaporan Keuangan Internet, Pemerintah Daerah
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Widaryanti, Widaryanti, and Nurul Latifah Pancawardani. "ANALISIS PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 15, no. 2 (December 1, 2020): 477–92. http://dx.doi.org/10.34152/fe.15.2.477-492.
Повний текст джерелаАнотація:
This study aims to determine the Accounting Control, Reporting System, and Clarity of the Targeted Budget for the Accountability of Government Institutions Performance. Methods of collecting data through a questionnaire given directly to the Head of Finance and Finance staff in all Regional Work Units (SKPD) in the City of Semarang. The test technique used is the validity test, reliability test, classic assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) 17 software. The results of empirical studies show that Partially Accounting Control has no effect on the Accountability of Government Agency Performance, Reporting Systems have a positive effect on Accountability of Government Agency Performance, and Clarity of Budget Targets have an effect on Accountability of Government Institutional Performance, While Simultaneously Accounting Control, Reporting System, and Clarity of Target The budget affects the Performance Accountability of Government Agencies
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Ruxton, Carrie, and Emma Derbyshire. "The health benefits of whole grains and fibre." Nutrition & Food Science 44, no. 6 (November 10, 2014): 492–519. http://dx.doi.org/10.1108/nfs-01-2014-0004.
Повний текст джерелаАнотація:
Purpose – The purpose of this paper is to evaluate the latest mounting evidence reporting associations between the important role of whole grains and fibre in lowering the risk of chronic diseases and health. Design/methodology/approach – A general systematic review was conducted to locate and summarise up-to-date published studies within the field. A Medline search identified human-controlled trials and observational studies published in the past five years. Findings – A total of 49 studies were identified. In observational studies, higher intakes of whole grain and dietary fibre were associated with a significantly lower risk of cardiovascular disease, diabetes, abdominal adiposity and certain cancers. This was further supported by human intervention trials, which reported benefits for appetite control, blood lipid levels, glycaemic control, digestive health and secondary cancer prevention. Mechanisms may relate to the micronutrients and phytonutrients present in high fibre foods. Practical implications – Practical advice is needed to help people identify foods rich in whole grains, e.g. breakfast cereals. UK fibre recommendations should be aligned with European guidelines and food labelling regulations, and a whole grain dietary recommendation, e.g. similar to the US guideline of three portions a day, could be introduced. Government and industry should play a role in communicating dietary fibre guidelines and the health benefits associated with whole grain and fibre, particularly insoluble fibre. Originality/value – This paper develops knowledge about whole grains, health and the importance of establishing whole-grain dietary recommendations.
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Purwanti, Dyah, and Ghulbudin Isham Natser. "Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor." Jurnal Dinamika Akuntansi 8, no. 2 (March 23, 2017): 84. http://dx.doi.org/10.15294/jda.v8i2.9307.
Повний текст джерелаАнотація:
<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>
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Gagali, Yakub Rozani, and Cris Kuntadi. "Pengaruh Komitmen Organisasi Pemerintah Desa, Kompetensi Dan Peran internal audit terhadap keandalan pelaporan keuangan pemerintah desa dikabupaten halmahera utara." Jurnal Riset Perbankan, Manajemen, dan Akuntansi 3, no. 2 (July 11, 2019): 144. http://dx.doi.org/10.56174/jrpma.v3i2.46.
Повний текст джерелаАнотація:
This study aims to examine the effect of independent variables namely village government organizational commitment, competence, and the role of internal audit on the dependent variable, namely the reliability of village government financial reporting. This study uses a quantitative approach, using primary data through questionnaires. Respondents in this study were the village head, village secretary and village treasurer in the northern halmahera district. The population used as many as 594 village government budget management employees located in 198 villages in the administrative area of North Halmahera Regency, the sample used was 82 respondents. Data were analyzed using multiple linear regression analysis and data testing carried out with the help of SPSS version 24. Based on the results of multiple linear regression analysis showed that part of the commitment of village government commitment, competence, and the role of internal audit had a significant influence on the reliability of village government financial reporting. The results of simultaneous testing of village government organizational commitment, competence, and the role of internal audit have a significant influence on the reliability of village government financial reporting. The coefficient of determination shows that village government organizational commitment, competence, and the role of internal audit are 64.1%, while the remaining 35.9% are influenced by other factors outside the research model.
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Johanson, Jan-Erik, Åge Johnsen, Elias Pekkola, and Stephen Affleck Reid. "Strategic Management in Finnish and Norwegian Government Agencies." Administrative Sciences 9, no. 4 (October 14, 2019): 80. http://dx.doi.org/10.3390/admsci9040080.
Повний текст джерелаАнотація:
The purpose of this article is to analyse the design and implementation of strategic planning and performance management in governmental agencies in two Nordic countries, Finland and Norway. Nordic countries are an interesting study from a comparative perspective because while they are commonly assumed to have been high-intensity new public management reformers, they are also commonly assumed to have a distinct public management tradition. Moreover, these two countries are interesting to study because within the Nordic public management tradition, Finland and Norway specifically represent two different public management traditions. Finland belongs to the Eastern Nordic public management tradition, with an emphasis on decentralisation and agency autonomy, while Norway belongs to the Western Nordic public management tradition, with an emphasis on hierarchical governance, and hence, much performance management and reporting. Therefore, we expected to find more decentralised strategic management and an emphasis on evaluation in Finland, and more central, planning-like strategic management and reporting in Norway. Our comparison shows that both countries had mandatory strategic planning and utilised decentralised strategic planning in government agencies. The stronger legal orientation in the public administration in Finland, however, made strategic changes more complicated in Finland than in Norway.
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Agyei, Samuel Kwaku, and Benjamin Yankey. "Environmental reporting practices and performance of timber firms in Ghana." Journal of Accounting in Emerging Economies 9, no. 2 (May 7, 2019): 268–86. http://dx.doi.org/10.1108/jaee-12-2017-0127.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it. Design/methodology/approach Survey method involving primary data from a census of 13 timber firms in Kumasi (Ghana) and descriptive statistics including Kendall’s coefficient were used to analyze the perceptions of practitioners on EAR. Findings The study offered support for the political economy, legitimacy and stakeholder theories generally applied to the study of EAR. Specifically, the study concluded that EAR is common to timber firms in Ghana. Pressure from government, media, shareholders’ influence and the existence of environmental committee or department in the company are perceived to influence timber firms’ level of environmental disclosure. Meanwhile, perceived benefits from EAR include fostering cordial relationship between timber firms and the society, preventing government fines and improving firm reputation. Research limitations/implications The presence of biases in the responses of survey method studies can be difficult to eliminate. However, given the benefits associated with getting practitioners views on EAR and the reliability/validity procedures that the instruments and respondents were subjected to, this weakness was reduced to its barest minimum. Practical implications The study recommends that governments should adopt green tax policy to encourage EAR while regulatory bodies make EAR mandatory. Originality/value This study contributes to the discussion on EAR from the perspective of practitioners in the timber industry of Ghana, which has been neglected in previous studies.
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Mulya, Helin Gustri, and Eka Fauzihardani. "Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kepatuhan Terhadap Regulasi sebagai Variabel Pemoderasi." JURNAL EKSPLORASI AKUNTANSI 4, no. 1 (February 27, 2022): 192–212. http://dx.doi.org/10.24036/jea.v4i1.463.
Повний текст джерелаАнотація:
This research aimed on analyzing of budget goal clarity, accounting controls and systems reporting for performance accountability government agencies with regulatory compliance as moderating variable. In this research, officials who served as a head agency, finance program and evaluation chiefs, treasurers and finance staff at 30 SKPD in Sungai Penuh district were as a respondent . The sampling method uses purposive sampling, while the data processing method uses multiple linear regression analysis. The amount of samples in this study was 90 respondents. The statistic testing result showed that accounting controls and systems reporting have no effect on performance accountability of government agencies, but variable budget goal clarity have positive significant effect on performance accountability of government agencies. The regulatory compliance as moderating variable could moderated the relationship between variable budget goal clarity, controls accounting and systems reporting with performance accountability of government agencies Sungai Penuh. Suggestions for further research to increase the sample and add new variables that may have an effect.
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Kartika, Hendira Rita, and Dewi Amalia. "PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH, STUDI PADA PEMERINTAH." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 3, no. 1 (July 4, 2018): 1. http://dx.doi.org/10.12928/j.reksa.v3i1.25.
Повний текст джерелаАнотація:
This research aims to understand the influence of the capacity of human resources, the utilization of information technology, internal control and accounting on the value of information reporting local government finance. Of respondents in this research is the head and staff the subsection accounting and finance at penatausahaan skpd magelang city of central java province. The number of respondents in this research is 65. Data collection done by means of spreading the questionnaire directly to the secretariat skpd magelang city. The technique of analysis of data using linear regression analysis double. The result of testing on each of the independent variable shows that the capacity of human resources have influence on the information the government financial reporting magelang the city. While the use of information technology and control of internal accounting have no influence on the information the government financial reporting Magelang city
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Bayne, Lyndie, Sharon Purchase, and Ann Tarca. "Power and environmental reporting-practice in business networks." Accounting, Auditing & Accountability Journal 32, no. 2 (February 18, 2019): 632–57. http://dx.doi.org/10.1108/aaaj-07-2016-2629.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is twofold: first, the use of power in a business network context is investigated, in relation to companies’ environmental reporting and practice choices. Second, the environmental reporting-practice portrayal gap is examined, focussing on inter-organisational environmental practices (such as green supply chain management). Design/methodology/approach A network case study was undertaken in the Western Australian agrifood sector, with the two large, dominant supermarkets as focal actors. Data were drawn from 34 in-depth interviews from 2011 to 2013 and a document review including 15 years of supermarket reports. Findings The study showed the exercise of government power bases and its effect on supermarket and other supply chain actors’ reporting and practice choices. The data suggest a differential use of power by supermarkets with suppliers, depending on supplier type and environmental practice characteristics. The study revealed surprisingly transparent reporting of the lack of whole-of-supply-chain approach by the supermarkets and admission of shareholder power over reporting and practice choices. In addition, other reporting-practice portrayal gaps relating to inter-organisational environmental practices were found. Originality/value The study provides a unique network level analysis of how power relations interact and influence companies’ choices of environmental reporting and practice, thereby contributing to prior power and environmental reporting literature. Contributions are made to extant literature dealing with the reporting-practice portrayal gap by focussing on inter-organisational environmental reporting and practice.
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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.
Повний текст джерелаАнотація:
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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Bottiglieri, William A., Huldah A. Ryan, and Andrew S. Griffith. "Abusive Tax Shelters And Government Misconduct." Journal of Business & Economics Research (JBER) 10, no. 12 (November 29, 2012): 665. http://dx.doi.org/10.19030/jber.v10i12.7423.
Повний текст джерелаАнотація:
Congress reacted quickly to the accounting professions involvement in the Enron/Tyco International financial collapses in 2001. The Sarbanes-Oxley Act of 2002 was enacted and the Securities and Exchange Commission promulgated new reporting regulations aimed at preventing such losses in the future. A more remote effect occurred a year later in 2003 when Congress enacted sweeping reforms affecting the tax shelter industry. Congress targeted accounting firms and related professionals who created, marketed and sold abusive tax shelters. While the culpability of these professionals was clear the resulting criminal prosecutions against some of the accounting professionals were tainted by an overzealous prosecution which relied on unconstitutional tactics to obtain convictions.
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Fabiszak, Małgorzata, Marta Gruszecka, and Anna Weronika Brzezińska. "Historical politics in newspaper reporting." Journal of Language and Politics 18, no. 1 (January 28, 2019): 61–82. http://dx.doi.org/10.1075/jlp.17036.fab.
Повний текст джерелаАнотація:
Abstract Historical politics is usually an institutionalised top-down phenomenon, in which the government or the cultural elites selectively formulate a historical narrative to unify and homogenize the imagined nation-state. Yet, there are also grassroots movements in the public sphere, which participate in the uses and abuses of history for identity politics. We focus on one such case: the football supporters’ commemoration activism. While football supporters’ social activism and the role of football matches as lieux de mémoire have received significant scholarly interest, their commemoration activism is as yet poorly described. In this paper we investigate how two regional newspapers of differing political position report this issue. The DHA-inspired qualitative analysis shows that Gazeta Wyborcza writes about it relatively rarely and views it as an appropriation of collective memory. Głos Wielkopolski on the other hand constructs football supporters as a rejuvenating force in local identity and memory politics.
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Mokodompit, Mona, Hustianto Sudarwadi, and Shenyta Denofi Kurniawati. "Pengaruh Pemanfaatan Teknologi Informasi Dan Sumber Daya Manusia Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah." JFRES: Journal of Fiscal and Regional Economy Studies 2, no. 2 (September 30, 2019): 67–75. http://dx.doi.org/10.36883/jfres.v2i2.27.
Повний текст джерелаАнотація:
The study aims to determinen: (1) the influence of the use of information technology on the timeliness of local government financial reporting, (2) human resources on the timeliness of local government financial reporting. This type of research is quantitative research. The population in this study is the number of staff of regional (OPD) in Manokwari regency totaling 1.925 which are devided into 27 OPD. The sampling technique wed 331 random sampling and individuals using the slovin formula. This type of research data is primary data, this study use data collection techniques by distributing questionnaires to respondent, while the primary data source in this study is obtained from respondents’ answer to the questionnaires distributed to respondents’ namely employes OPD. The result of the study conclude that: the use of information technology and human resources has a significant positive effect on the timeliness of local government financial reporting.
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Klocker, Natascha, and Kevin M. Dunn. "Who's Driving the Asylum Debate? Newspaper and Government Representations of Asylum Seekers." Media International Australia 109, no. 1 (November 2003): 71–92. http://dx.doi.org/10.1177/1329878x0310900109.
Повний текст джерелаАнотація:
The welfare and future of asylum seekers in Australia have been very contentious contemporary issues. Findings based on content analysis of media releases in 2001 and 2002 reveal the unrelentingly negative way in which the federal government portrayed asylum seekers. While the government's negative tenor was constant during the study period, the specific terms of reference altered, from ‘threat’ through ‘other’, to ‘illegality’ and to ‘burden’. The negative construction of asylum seekers was clearly mutable. Analysis of newspaper reporting during the same period indicates that the media largely adopted the negativity and specific references of the government. The media dependence upon government statements and spokespersons in part explains this relation. The findings generally support the ‘propaganda model’ that holds a pessimistic view of the news media's critical abilities. However, the media departed somewhat slightly from the government's unchanging stance following some key events and revelations. Clearly, there is scope for disrupting the flow of negative constructions from government to media, and ultimately to audiences.
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Irwin, Timothy C. "Getting the Dog to Bark: Disclosing Fiscal Risks from the Financial Sector." Journal of International Commerce, Economics and Policy 07, no. 02 (May 4, 2016): 1650010. http://dx.doi.org/10.1142/s1793993316500101.
Повний текст джерелаАнотація:
Fiscal reporting is intended to warn of fiscal crises while there is still time to prevent them. The financial crisis thus seems to reveal a failure of fiscal reporting: Before the crisis, even government reports on fiscal risk typically did not mention banks as a possible source of fiscal problems. One reason for silence was that the risk arose partly from implicit guarantees, and governments may have feared that disclosure would increase moral hazard. The crisis cast doubt, however, on the effectiveness of silence in mitigating risks. This paper discusses how fiscal risks from the financial sector could be discussed in reports on fiscal risk, with a view to encouraging their mitigation.
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Pratama, Rio, Henri Agustin, and Salma Taqwa. "Pengaruh Pengendalian Akuntansi, Sistem Pelaporan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (March 29, 2019): 429–44. http://dx.doi.org/10.24036/jea.v1i1.85.
Повний текст джерелаАнотація:
The research aimed to analyze the effect of budget goal clarity, controls accounting and systems reporting for performance accountability of toward government agencies. respondents in this research is the civil servants who served as head of finance , program and evaluation , treasurer and finance staff in 17 SKPD of District Padang Pariaman. The amount of samples in this study was 64 respondents. The sample collection method using a basic formula Yamane, while the method of processing data using multiple linear regression analysis. The partial testing results showed that accounting controls and reporting systems have significant effect on performance accountability of government agencies and simultaneous testing showed significant positive effect on performance accountability of government agencies in Padang Pariaman. The goal budget clarity have no effect on performance accountability of government agencies in Padang Pariaman
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Ramirez, Yolanda, Elena Merino, and Montserrat Manzaneque. "Examining the intellectual capital web reporting by Spanish universities." Online Information Review 43, no. 5 (September 9, 2019): 775–98. http://dx.doi.org/10.1108/oir-02-2018-0048.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is threefold: first, to know the views of university stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of voluntary IC disclosure by public Spanish universities on their websites; and third, to analyze some of the potential factors affecting this kind of disclosure. Design/methodology/approach The paper applies a content analysis and a survey. The content analysis was used to analyze the websites of 50 public Spanish universities in the year 2016, while the survey was submitted to all members of the Social Councils of Spanish public universities. Also, a regression analysis (ordinary least square model) is conducted to relate the disclosure index to its determinants. Findings The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed. However, the quality of structural capital disclosures was higher than relational and human capital. Moreover, the results show that size and university’s internationality affect IC disclosure in Spanish public universities. Practical implications This paper stimulates the debate between universities and policy-makers concerning the benefits related to IC reporting as a tool for addressing different stakeholders’ needs. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organizations such as firms, local government and society as a whole. Originality/value This research brings new expertise regarding IC disclosure in higher education and to reveal some of the possible determinants to improve this disclosure.
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Probohudono, Agung Nur, Kelly Anh Vu, and Tyara Mayang Mustika. "Risk reporting practices by the aviation industry." Corporate Ownership and Control 12, no. 1 (2014): 438–49. http://dx.doi.org/10.22495/cocv12i1c4p7.
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This study analyses the extent of voluntary business risk disclosure from airlines-aviation companies in Asia-Pacific Economic Cooperation (APEC) countries over the period of three years (2009-2011). The results of this study indicate that level of business risk disclosure is relatively consistent high level in 62.71%-64.71%. Multiple regression analysis provides evidence that country cluster, size, leverage and load factor are positively significantly associated with business risk disclosure while government ownership impact negatively. Further ANOVA analysis showed that the highest business disclosure are from Anglo-Saxon airlines/aviation companies and the lowest voluntary business risk disclosure shown by those of emerging markets
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Suprobowati, Dewi, and Mahfud Hariono. "ANALISIS TRANSPARANSI PENGELOLAAN DANA DESA DI DESA SEKARPUTIH BALONGPANGGANG GRESIK." Governance, JKMP (Governance, Jurnal Kebijakan & Manajemen Publik) 10, no. 1 (October 28, 2020): 43–59. http://dx.doi.org/10.38156/gjkmp.v10i1.73.
Повний текст джерелаАнотація:
This study aims to describe the transparency and weaknesses of the village government in managing village funds in the village. Sekarputih, District. Balongpanggang, Kabuaten Gresik. The method used in this study is a descriptive qualitative method and uses research data techniques with observation, interviews and documentation, and compares the results of interviews and data obtained by researchers with a theory and law. The sample used in this study is village government and community in Desa Sekarputih, Kecamatan. Balongpanggang, Kabuaten Gresik as many as 12 informants and data analysis techniques using the water model according to miles and Huberman (2012: 15-19). The results of this study indicate that the village government in Sekarputih Village is already in compliance with the reporting stage to the government by reporting through the SISKUDES system, while at the transparency stage to the community the Sekarputih village government is still less transparent. For weaknesses in realizing it is caused due to lack of community participation and understanding of the Village Fund (DD).
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Suprobowati, Dewi, and Mahfud Hariono. "ANALISIS TRANSPARANSI PENGELOLAAN DANA DESA DI DESA SEKARPUTIH BALONGPANGGANG GRESIK." Governance, JKMP (Governance, Jurnal Kebijakan & Manajemen Publik) 10, no. 1 (October 28, 2020): 43–59. http://dx.doi.org/10.38156/governancejkmp.v10i1.73.
Повний текст джерелаАнотація:
This study aims to describe the transparency and weaknesses of the village government in managing village funds in the village. Sekarputih, District. Balongpanggang, Kabuaten Gresik. The method used in this study is a descriptive qualitative method and uses research data techniques with observation, interviews and documentation, and compares the results of interviews and data obtained by researchers with a theory and law. The sample used in this study is village government and community in Desa Sekarputih, Kecamatan. Balongpanggang, Kabuaten Gresik as many as 12 informants and data analysis techniques using the water model according to miles and Huberman (2012: 15-19). The results of this study indicate that the village government in Sekarputih Village is already in compliance with the reporting stage to the government by reporting through the SISKUDES system, while at the transparency stage to the community the Sekarputih village government is still less transparent. For weaknesses in realizing it is caused due to lack of community participation and understanding of the Village Fund (DD).
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King, Gary, Michael Laver, Richard I. Hofferbert, Ian Budge, and Michael D. McDonald. "Party Platforms, Mandates, and Government Spending." American Political Science Review 87, no. 3 (September 1993): 744–50. http://dx.doi.org/10.2307/2938748.
Повний текст джерелаАнотація:
In their 1990 Review article, Ian Budge and Richard Hofferbert analyzed the relationship between party platform emphases, control of the White House, and national government spending priorities, reporting strong evidence of a “party mandate” connection between them. Gary King and Michael Laver successfully replicate the original analysis, critique the interpretation of the causal effects, and present a reanalysis showing that platforms have small or nonexistent effects on spending. In response, Budge, Hofferbert, and Michael McDonald agree that their language was somewhat inconsistent on both interactions and causality but defend their conceptualization of “mandates” as involving only an association, not necessarily a causal connection, between party commitments and government policy. Hence, while the causes of government policy are of interest, noncausal associations are sufficient as evidence of party mandates in American politics.
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Rahman, Desvanty, and Wiku Bakti Bawono Adisasmito. "Analysis of Incentive Policy Implementation For Regional Health Workers Handling Covid-19 In Regional Financial Management In South Tangerang City In 2021." Devotion Journal of Community Service 3, no. 13 (November 14, 2022): 2464–73. http://dx.doi.org/10.36418/dev.v3i13.293.
Повний текст джерелаАнотація:
There are differences in the results of the implementation of Innakesda policy in the regions carried out by the Regional Government. There are local governments that have succeeded in implementing this policy and there are also local governments that have not succeeded in doing so. The analysis was conducted to see the success of Innakesda policy implementation from the dimensions of actors, content, context and processes in local financial management. The location of the research was carried out in one of the areas that successfully implemented the Innakesda policy, namely South Tangerang City. The conclusion of the study provides an illustration that there are situational context factors in handling the pandemic that rely on the role of health workers as the frontline, structural factors on the principle of decentralization of local government administration and cultural factors. Innakesda policy content in the harmonization of regulations and various efforts to evaluate policy implementation is also carried out by the central government and the results are used as input in making improvements to policy content to accelerate the realization of Innakesda in the South Tangerang City. The Political Will of the Mayor of South Tangerang is a key role in Innakesda policy implementation process in managing regional finances from the planning and budgeting stages through integration and coordination of refocusing and budget reallocation while maintaining conformity/alignment of achieving RPJMD targets and staying focused on the COVID-19 handling program. In the implementation and administration stages, the South Tangerang Government pays attention to the principles of order and compliance in regional financial management supported by a smart reporting system using technology for the Planning, Budgeting and Reporting Management Information System (SIMRAL).
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Lewison, G., P. Roe, A. Wentworth, and G. Szmukler. "The reporting of mental disorders research in British media." Psychological Medicine 42, no. 2 (June 16, 2011): 435–41. http://dx.doi.org/10.1017/s0033291711001012.
Повний текст джерелаАнотація:
BackgroundWhile the media may significantly influence public attitudes and government policies affecting the research agenda, how mental health research is reported in the media has been virtually unstudied. The aim of this study was to examine stories concerning mental health research published on the British Broadcasting Corporation (BBC) website between 1999 and 2008 and in New Scientist between 2008 and 2010.MethodStories were retrieved from on-line archives. Story content was coded and assessed against: ‘disease burden’ of mental disorders; the general corpus of research papers in mental health and the countries from which they originated; the journals in which cited papers were published; and funding sources.ResultsA total of 1015 BBC stories reporting mental health research and 133 New Scientist stories were found. The distribution of stories did not reflect ‘disease burden’; research on dementia was over-represented, while depression and alcohol were under-represented. There was an emphasis on biological research while stories on psychological interventions were rare. UK research was over-represented. Research funded by government and private non-profit sources was over-represented. Commentators from Alzheimer's Disease charities were prominent.ConclusionsConsideration of reported stories may suggest approaches to working with the media to improve the public understanding of, and support for, mental health research. The role of commentators may be especially important.
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Racioppi, F., M. Martuzzi, S. Matić, M. Braubach, G. Morris, M. Krzyżanowski, D. Jarosińska, O. Schmoll, and D. Adamonytė. "Reaching the sustainable development goals through healthy environments: are we on track?" European Journal of Public Health 30, Supplement_1 (March 1, 2020): i14—i18. http://dx.doi.org/10.1093/eurpub/ckaa028.
Повний текст джерелаАнотація:
Abstract The adoption of the 2030 Agenda for Sustainable Development in 2015 opened new opportunities to work towards healthy environments through ‘whole of government’ and ‘whole of society’ approaches. It created a strong policy platform that acknowledges health as a result and an enabler of sustainable policies across all sectors of government. Five years into the process, an initial analysis of emerging trends indicates that, despite some encouraging developments in policy as well as overall progress in economy and technology, there remains a gap between rhetoric, ambition and reality. In particular, the monitoring system for environment and health-related sustainable development goals (SDGs) and targets requires further development; inequalities in environment and health persist and in some areas have increased; equity is not yet a central element of implementation and reporting on the achievement of the SDGs; and, most worrying of all, trends in key environmental indicators that are vital to the survival of the human species, such as those related to climate change and biodiversity, are still on an overall negative path. In summary, governments must significantly and rapidly increase action to secure the habitability and safety of planet Earth. The public health community assumes an unprecedented role in placing and maintaining health and equity at the heart of the political agenda. This demands new governance models conferring on the health sector a clear mandate and legitimacy to operate across sectors. It also requires enhancing capacities among health professionals to embrace this new level of complexity, understand the multiple links between sectoral policies and health, and successfully engage with other government sectors and stakeholders.