Implementation of Local Government Financial Reporting and Community Welfare

Marwanto, I Gusti Gede Heru; Pramono, Teguh

doi:10.55908/sdgs.v11i6.1223

Cited by 4 publications

(2 citation statements)

References 10 publications

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“…Because of that, it is crucial to realize the achievement of harmony, harmony, and balance between external progress and inner satisfaction so that there is justice and even distribution of development results throughout the country. Regarding the issue of community welfare, according to Suharto (2012) in Marwanto & Pramono, (2023), other signs indicate an increase in overall individual welfare, such as (1) increased income, (2) better family health, and (3) family savings as an economic investment.…”

Section: Local Governmentmentioning

confidence: 99%

Joint Collaboration of the Local Government (Regency, City, and Province) for the Successful Development in East Java Of Indonesia

Rozikin,

Sofwani

2023

J. of Law and Sust. Develop.

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Objective: This study aims to analyze and describe the Joint collaboration between Local Governments (Regency, City, and Province) in the context of regional development in East Java Indonesia, and evaluate the extent to which the effectiveness of this collaboration is compared to the goals and objectives that have been set. Theoretical framework: Development is defined as an effort or series of planned growth and change efforts carried out consciously by a nation, state, and government, towards modernity in the context of nation development (Siagian, 2005. Conceptual problems of regional development have been answered through a Collaborative Governance approach which involves the participation of stakeholder interests, which have recently been developed by experts who are members of the new paradigm of public government (Osborne, 2010). According to the view of Ansell & Gash (2008), Collaborative Governance is "a governance arrangement in which one or more public institutions collectively directly involve non-state stakeholders in formal collective decision-making processes. Phillips et al. (2000), suggest defining collaboration broadly to cover a wide range of activities and relationships. Following Bardach (1998) who builds on Braun et al. (1996), collaboration is defined as a joint activity, by two or more organizations, that is intended to create public value by working together rather than separately. Method: This type of research is descriptive research with a qualitative approach. This approach was chosen to present data in a systematic, factual, and accurate manner regarding the facts in the field. The qualitative approach itself emphasizes the human element as a research instrument. By emphasizing the human element as a research instrument, it will make it easier to adapt research to the realities that occur in the field. Sugiyono in Pasolong (2020) says that qualitative methods are research methods used to examine natural object conditions, as opposed to experiments, where researchers are key instruments, data collection techniques are carried out in triangulation (combined), data analysis is inductive and the results of qualitative research emphasize meaning rather than generalization. The research location taken was in East Java Province and the research site was the Office of the Regional Planning and Development Agency in East Java Province. Results and Conclusions: The results of the study show that the Regional Development of East Java Province is basically to improve people's welfare based on social justice and is carried out sustainably. Development in an integrated and sustainable manner is oriented toward improving people's welfare. But until now, disparity and poverty are still problems in regional development. Sustainable inclusive infrastructure and economy are a priority for local government policies to reduce regional and socio-economic disparities by increasing inter-regional connectivity. Implications of the research: This study presents policy implications that can be used by local, provincial, and national governments to encourage successful collaboration between regions. The consequences of this strategy could help develop stronger methods for enhancing regional cooperation. Originality/value: This research presents an analysis of the paradigm shift from traditional bureaucracy to post-bureaucracy and how this change affects inter-regional cooperation. The study of bureaucratic paradigm changes in the context of inter-regional cooperation is a new contribution because it can provide a deeper understanding of the evolution of government governance in Indonesia.

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Section: Local Governmentmentioning

confidence: 99%

Joint Collaboration of the Local Government (Regency, City, and Province) for the Successful Development in East Java Of Indonesia

Rozikin,

Sofwani

2023

J. of Law and Sust. Develop.

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“…, a qual fornece aos cidadãos uma maior transparência acerca da utilização dos recursos e da eficácia da gestão pública (Maldonado et al, 2019;Marwanto & Pramono, 2023).…”

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Estudo dos Fatores Explicativos do tipo de Opinião Emitida pelo Auditor nos Municípios Portugueses de Média Dimensão

Dos Santos,

Martinho,

Pinho

et al. 2023

J. Professional Business Review

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Objetivo: O objetivo deste estudo foi estudar os fatores explicativos do tipo de opinião, emitida pelo auditor, nos municípios portugueses de média dimensão, no período de 2016 a 2018. Referencial teórico: A literatura tem relatado que a opinião emitida no relatório de auditoria é afetada por diversos fatores (Ferreira & Morais, 2019). No entanto, ainda há muito o que investigar e aprender sobre quais são estes fatores no âmbito do setor público. Desenho/metodologia/abordagem: Analisamos as certificações legais de contas de 2016 a 2018, identificando os diversos tipos de opinião emitidos. Estudou-se, ainda, através de análise de regressão logística os fatores que explicam a emissão daquela opinião. Resultados: A emissão de anteriores opiniões modificadas demonstra ser estatisticamente significativa para a emissão de opiniões modificadas nos municípios portugueses de média dimensão, o que se considera ser especialmente relevante dado que as entidades parecem ter uma tendência para reportar informação financeira com limitações, não demonstrando capacidade de ultrapassar as situações apontadas pelo auditor que lhes permita divulgar informação mais transparente e que contribua para uma verdadeira accountability da governação pública. Pesquisa, implicações práticas e sociais: Contribui para que os governos, auditores e entidades reguladoras compreendam o que motiva o relato de informação de menor qualidade por parte destes municípios. Apesar do estudo assentar nos de média dimensão, estas pistas poderão ser úteis para as restantes dimensões e, inclusive, para outros subsetores públicos. Originalidade/valor: Contribui para colmatar uma lacuna na literatura no que respeita ao conhecimento dos fatores explicativos do tipo de opinião emitida pelo auditor no âmbito do setor público.

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The Influence of the Use of Information Technology and Public Accountability on the Quality of Financial Reports in Government Organizations

Eliana,

Astuti,

Ivana

et al. 2023

J. of Law and Sust. Develop.

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Objective: This research aims to analyze the relationship between the use of information technology and the quality of financial reports, to analyze the relationship between public accountability and the quality of financial reports. Method: This type of research is classified as quantitative research. Quantitative research is research that emphasizes testing theory - by measuring research variables based on the philosophy of positivism, studying a certain population or sample, collecting data using research tools, analyzing quantitative/statistical data with the aim of testing a given hypothesis. Research data was obtained by distributing an online questionnaire designed using a Likert scale of 1 to 7. The independent research variables were the use of information technology and public accountability. The research sample was 450 government employee respondents. These respondents are known to know best and assess the quality of financial reports. Data analysis used partial least squares (PLS) structural equation modeling (SEM) with SmartPLS 3.0 software tools. The data analysis stage is to assess the validity and reliability of a construct. The tests carried out are Convergent Validity, Discriminant Validity, Cronbach's Alpha and Composite Reliability. The Structural Model (Inner Model) is a measurement to evaluate the level of accuracy of the model in research, the tests carried out are R-Square, F-Square and Path Analysis. Result: Based on the structural equation modeling analysis, the p value is 0.00 < 0.050 and the patch coefficient is positive so that there is a positive and significant relationship between information technology and the quality of financial reports and there is a positive and significant relationship between financial accountability and the quality of financial reports. Conclusion: Based on the results of the analysis, it is found that the use of information technology has a positive effect on the quality of financial reports, Public Accountability has a positive effect on the quality of financial reports. This means that the more accountable financial management and financial reporting, the more performance will improve. High accountability in financial management is expected to increase public trust in the government so that it can create a good investment climate. It is believed that the implementation of accountability will be able to improve the performance of government organizations. The use of information technology has a positive and significant effect on the quality of financial reports and the use of information technology has a significant positive effect on the quality of financial reports. Information technology functions as technology that processes and stores information and disseminates information. The process of processing transaction data and presenting financial reports can be accelerated by the use of good technology so that the value of the information contained in financial reports is not lost.

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Implementation of Local Government Financial Reporting and Community Welfare

Cited by 4 publications

References 10 publications

Joint Collaboration of the Local Government (Regency, City, and Province) for the Successful Development in East Java Of Indonesia

Joint Collaboration of the Local Government (Regency, City, and Province) for the Successful Development in East Java Of Indonesia

Estudo dos Fatores Explicativos do tipo de Opinião Emitida pelo Auditor nos Municípios Portugueses de Média Dimensão

The Influence of the Use of Information Technology and Public Accountability on the Quality of Financial Reports in Government Organizations

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