The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government

Hudaya, Muhammad; Smark, Ciorstan; Watts, Ted; Silaen, Parulian

doi:10.14453/aabfj.v9i4.5

Cited by 12 publications

(13 citation statements)

References 35 publications

(55 reference statements)

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“…The results of this study indicate that poor audit results tend to show poor performance of the local government. Local government financial information for the community tends to be late or incomplete (Hudaya et al, 2015). Besides, transparency makes it easier for outsiders to analyze an organization's actions and performance (Maclean, 2014).…”

Section: Regression Resultsmentioning

confidence: 99%

“…whether there is an association between audit opinion and performance. The results of a qualitative study by Hudaya, Smark, Watts, and Silaen (2015) relating to reports of local government accountability to the public indicate that reports accessible to the public are only brief reports, not as complete as reports for the central government, and those reports are often inaccessible to communities in a timely manner. Lin, Jiang, Tang, and He (2014) in a study on the use of quality financial reports in the private sector suggest that the financial statements' quality could reduce information asymmetry.…”

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confidence: 99%

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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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Section: Regression Resultsmentioning

confidence: 99%

mentioning

confidence: 99%

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

Sutopo¹,

Wulandari²,

Adiati³

2017

AABFJ

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“…Unfortunately, over the past few decades, public confidence in the local parliament has declined and on the other hand, they did not make significant efforts to develop a mechanism for public involvement in policy formulation (Grissom & Harrington, 2013;Leston-Bandeira & Bender, 2013). Therefore, local parliaments have an image as an institution which is closed, ancient, corrupt, and not easily accessed (Doro & Kufakurinani, 2018;Hudaya, Smark, Watts, & Silaen, 2015;Tomsa, 2014).…”

Section: Introductionmentioning

confidence: 99%

Performer, Reporter, and Marketer: Three Different Local Parliament Faces on Social Media

Marpaung

Santoso

2019

pgr

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Indonesian local parliaments have an image as a corrupt, closed, outdated, and unreachable institution in the public’s eyes. However, the parliaments have never tried to more actively developing policies which encourage active community participation. The recent adoption of social media by local parliaments seems to be a sign of the parliament’s willingness to encourage greater community contributions. However, little can be understood about the implications of these activities. Moreover, whether social media contributes significantly to community participation in local parliaments. The purpose of this study is to explore the use of social media by local parliaments. This study employed qualitative multiple case studies by conducting a content analysis on Facebook and Twitter in four local parliaments. This study found three faces of local parliaments on social media which are performers, reporters, and marketers. In general, there has been a willingness of local parliaments to become more transparent and participatory institutions. Nevertheless, the massive adoption of social media to promote more participatory democratic practices was conducted half-heartedly by the local parliaments. Practically, if local parliaments want to use social media to enchance their image, they must publish content that promotes openness such as online assembly and educative information.

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“…Previous researches have shown different accountability achievements in rural and urban contexts. Accountability in the form of report as the form of information disclosure is taken important by the people in urban context, while rural people tend to fully entrust to village apparatuses (Hudaya, Smark, Watts, & Silaen, 2015). Public governance approach for BUMDes management accountability system may mediate vertical and horizontal accountability implementation.…”

Section: Introductionmentioning

confidence: 99%

Public Governance Capacity in the Accountability of Village-Owned Enterprise Management in Indonesia

Kurniasih

Setyoko

2019

JSISCH

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The Indonesian Government has encouraged the development of village-owned business as an alternative utilization of village transfer fund. The trust of the Indonesian government in the village government has been seen from the transfer of funds given to the village. This fund aims to develop their village. Building village-owned business should certainly be counterbalanced with a public accountability mechanism. This research aims at describing the capacity of public governance in the accountability system performed by public sector organization. This research also explores public capacity in supporting the accountability of BUMDes management from a cultural perspective. Village communities have distinct characteristics where not all systems can operate without local wisdom. This research employs both quantitative and qualitative approaches and use questionnaire and interview guide as its instruments. This research is conducted in Banyumas and takes 41 village business units and informants consisting of village business manager, village official and villager elements as the samples. The data and information are analyzed using quantitative descriptive analysis method with support of information analyzed using interactive analysis method. The research results show that public governance capacity in the accountability of village business management is still low. The opportunity of stakeholders’s involvement in public accountability system is not yet created by public organization. This is due to the strong patrenalistic culture among Indonesian society. The village community tends to give full trust and to the village government, especially the village head. This kind of patrenalistic culture opens opportunities for not optimal accountability horizontally. Consequently, the accountability only applies vertically. This research suggests improving the capacity of public governance in the accountability system of village-owned business management through optimizing stakeholders’ role in the accountability of Village-Owned Enterprise’s management.

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The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government

Cited by 12 publications

References 35 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

Performer, Reporter, and Marketer: Three Different Local Parliament Faces on Social Media

Public Governance Capacity in the Accountability of Village-Owned Enterprise Management in Indonesia

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