Public Sector Financial Management Reform: A Case Study of Local Government Agencies in Indonesia

Mir, Monir; Sutiyono, Wahyu

doi:10.14453/aabfj.v7i4.7

Cited by 32 publications

(29 citation statements)

References 34 publications

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“…There are still many local governments that get opinions other than unqualified opinion. For example, Mir and Sutiyono (2013) report that there is an increase in audit reports that get a qualified opinion. The description of the audit opinion raises the second question, i.e.…”

mentioning

confidence: 99%

E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia

Sutopo¹,

Wulandari²,

Adiati³

2017

AABFJ

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Local governments (LGs) have an important role in providing services to the community. Nevertheless, some local governments still show relatively low performance. Scores of e-government implementation and audit opinions obtained by some local governments are also relatively low. This study examines whether there are relationships between e-government, the dimensions of e-government, and audit opinion and the performance of the local government administration. There are five dimensions of the e-government i.e. policy, institutions, infrastructure, applications, and planning. The sample used in this study includes 246 local governments from 2012 to 2014. Using regression analysis, the results of this study show that e-government has a positive association with the performance of the local government administration. This is supported by the positive association of e-government's dimensions with performance. The audit opinion is also positively associated with performance as expected. These results suggest that e-government and audit opinion can be used as indicators of the performance of local government administration. AbstractLocal governments (LGs) have an important role in providing services to the community. Nevertheless, some local governments still show relatively low performance. Scores of egovernment implementation and audit opinions obtained by some local governments are also relatively low. This study examines whether there are relationships between e-government, the dimensions of e-government, and audit opinion and the performance of the local government administration. There are five dimensions of the e-government i.e. policy, institutions, infrastructure, applications, and planning. The sample used in this study includes 246 local governments from 2012 to 2014. Using regression analysis, the results of this study show that egovernment has a positive association with the performance of the local government administration. This is supported by the positive association of e-government's dimensions with performance. The audit opinion is also positively associated with performance as expected. These results suggest that e-government and audit opinion can be used as indicators of the performance of local government administration. JEL Classification: M48Keywords: e-government, audit opinion, the performance of local government administration INTRODUCTIONLocal governments (LGs) have the duty to perform the task of providing high-quality services to the communities in their respective regions. In order for these tasks to be carried out, high-quality local government administration is required. To find out the results of the implementation of these tasks, the evaluation of local governmental performance is done annually through the Decree of the Minister of Home Affairs on the Determination of Rating and Performance Status of Local Government Administration. The overall performance score ranges from 0 to 4. Local governments are expected to provide the high-quality of services to community indicated...

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mentioning

confidence: 99%

E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia

Sutopo¹,

Wulandari²,

Adiati³

2017

AABFJ

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“…They find that the reforms have been seriously hindered by a lack of staff with adequate accounting skills (see also Hepworth ; Lande and Rocher ). Mir and Sutiyono () observe that the number of qualified audit reports for Indonesian local governments has increased, despite the existence of various governmental accounting reform agendas in Indonesia. No prior literature has investigated the nature of the CTA system within a socio‐political context and with regard to the cost implications of CTA adoption by Indonesian local governments.…”

Section: Prior Literaturementioning

confidence: 99%

“…Another avenue for future research could be a comparative study between Indonesia and other nations, such as Australia, that have adopted accrual accounting in the public sector. Finally, given that the focus of studies on the public sector accounting reforms in Indonesia have to date been mainly focused on local governments (e.g., Harun ; McLeod and Harun ; Mir and Sutiyono ), future studies should examine the outcomes of these reforms for government departments at the central government level. These areas of future research have the potential to enrich our understanding of the nature and implications of public sector accounting reforms internationally, and make further contributions to the academic literature in this area.…”

Section: Conclusion Policy Recommendations and Avenues For Future Studymentioning

confidence: 99%

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Mir

Harun

Sutiyono

2018

Australian Accounting Review

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Informative and transparent financial information in the public sector is crucial for improving public sector management and eradicating corruption. Given this, Indonesia has reformed its public sector accounting, reporting and accountability systems by implementing a dual reporting system known as ‘cash towards accrual’, following similar reforms in developed countries. Drawing on the experience of five local governments (districts) in Indonesia, this study finds that the implementation of the dual reporting system has helped local governments to produce transparent and informative reports. However, the accrual‐based contents of the dual reports produced by the new reporting system are underused for decision making. In addition, there has been a significant increase in costs associated with the implementation of the new accounting regime in the jurisdictions studied. The study also finds that the ability of the users to use information generated by the new accounting system is more important than just a legal and mandatory requirement to use the new system.

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“…In Indonesia, the public sector accounting system is part of the public sector movement [12] in the 1980s [13], and the adoption of this system was motivated by NPM philosophy [14]. The initiation of public sector reform has been even stronger since the Asian currency crisis in 1998.…”

Section: Introductionmentioning

confidence: 99%

Village Fund Management in Public Sector Accounting System: Case from East Indonesian Region

Morasa¹,

Suwetja²,

Mintalangi³

2021

Proceedings of the 1st International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2021, March 6th 2021

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The management of village funds is part of a country's public sector accounting system, particularly for village development, supporting the economy, new public management implementation, and good governance reform in emerging countries. This article is empirical research in the form of a qualitative study of village fund management in the Republic of Indonesia based on the prevailing laws and regulations. The research method was descriptive qualitative with a phenomenological approach focused on villages in Kumelembuai District, South Minahasa Regency, North Sulawesi Province. This research's findings include that village fund management has been well managed under applicable laws and regulations. Suggestions in this study are in the form of things that need to be done by local and central governments in Indonesia to create sustainable success from the management of this village fund. The implications, as well as the limitations of the study, are discussed in this article.

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Public Sector Financial Management Reform: A Case Study of Local Government Agencies in Indonesia

Cited by 32 publications

References 34 publications

E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia

E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Village Fund Management in Public Sector Accounting System: Case from East Indonesian Region

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