Suchergebnisse

In order to increase public accountability, transparency, and so that the government is more effective and efficient in running the government. Local governments use a tool called e-government. Not only has the objectives of transparency and accountability, the use of e-government application systems is expected to be able to improve the performance of local governments to be more economical, efficient and effective. This study aims to examine the effect of PAD, capital expenditure, financing revenue, PDRB, education level, and population factors on the e-government index value. Data analysis used linear regression analysis with quantitative research methods. The results of the study based on linear regression indicate that the PAD, capital expenditure, financing revenue, PDRB, and population factors have a positive effect on the e-government index value in regency / municipal governments in West Java.

Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists of 5 local government working unit. The data analysis technique in this study uses multiple linear regression. The results of this study indicate that partially and simultaneously, there is a positive and significant influence between the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions.

ABSTRACT The purpose of this study was to empirically examine the effect of employee competence and internal control system on accounting information quality. The research was conducted to all local governments in the West Java region. The respondent are SKPD, PPKD, and the Regional Inspectorate on Local Government respectively; each local government sent six research questionnaires. The data analysis tool used was structural equation modeling (SEM). The results also show that employee competence and internal control system simultaneously gave the significant effect on accounting information quality, therefore a combination of both aspects can be considered as an improvement.

Purpose
This study aims to explore how risk culture – tone at the top (TATT) and informed risk decision (IRD) – can affect the effectiveness of risk management (EORM) in the government.


Design/methodology/approach
The authors experimented on 84 civil servants working in central and local governments in Indonesia, focusing on vital local governments and critical ministries/institutions in central governments.


Findings
TATT and its interaction with IRD do not affect the EORM, while IRD and socialization of risk affect and improve it. A weak TATT, low commitment and ineffective implementation of risk culture to the lower-middle echelon may impair a country's risk management (RM) practice. IRD with socialization is also the key to improving decision-making and RM.


Originality/value
This paper illuminates the possibility of risk culture in regulating the EORM in the governmental general planning process using the experiment as the research method and provides different facets in the application of risk culture in the government, where the focus is on policy-making, budgeting and planning aspects by involving several important ministries, institutions and strategic local government's civil servants.