Results 41 to 50 of about 1,411,007 (190)

Transparency of Local Financial Management: Evidence from Local Governments in Indonesia

Journal of Government and Civil Society, 2022
ABSTRACTThis study aims to provide empirical evidence about the influence of political competition, local independence, level of human development, and Supreme Audit Board (BPK) audit opinion on increasing transparency in local financial management in Indonesia. The research sample consisted of 436 local governments in Indonesia in 2016. The analytical
Toni Nurhadianto, Slamet Sugiri
openaire   +1 more source

Parliament Oversight on Local Government Financial Management an Empirical Evidence

Riset Akuntansi dan Keuangan Indonesia, 2020
The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency ...
Syukriy Abdullah, Mirza Khairul Reza, Afrah Junita, Tuti Meutia   +3 more
doaj   +1 more source

The “Golden Rule” as a New Financial Management Tool for Local Governments [PDF]

Polish Political Science Yearbook, 2019
The implementation of the so-called “golden rule” regarding the fiscal management of the sub-sector of the local-self-government (LSG) constituted a reaction to the growth of the debt within the sector of public finances and an attempt to curb the LSG deficit.
Katarzyna Błażuk, Przemysław Czernicki   +1 more
openaire   +2 more sources

ENHANCING GOOD GOVERNANCE IN SOUTH AFRICAN RURAL MUNICIPALITIES [PDF]

Social Sciences and Education Research Review
Sustainable development requires strong state capacity to ensure equitable service delivery in local government. This study examines the role of state capacity in promoting sustainable development, focusing on the relationship between financial ...
Ntokozo GUMBI
doaj   +1 more source

PENGARUH TATA KELOLA PEMERINTAH DAERAH TERHADAPTRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: BUKTI EMPIRIS PADA PEMERINTAH PROVINSI DI INDONESIA

Jurnal Akuntansi, 2017
This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia ...
Syamsul Syamsul, Irwan Taufiq Ritonga
doaj   +1 more source

FINANCIAL LIQUIDITY MANAGEMENT IN LOCAL GOVERNMENT UNITS OF THE EASTERN POLAND MACROREGION [PDF]

Annals of the Polish Association of Agricultural and Agribusiness Economists, 2019
The aim of the study was to assess financial liquidity management in basic local government units of Eastern Poland. Aspects that were mostly considered include the awareness of the importance of financial liquidity among the chief accountants of the ...
Agnieszka Gałecka, Agnieszka Cyburt
doaj   +1 more source

LAPORAN KEUANGAN PEMERINTAH DAERAH: Mengerek Responsi dan Partisipasi Masyarakat Sebagai Suatu Keniscayaan

Jurnal Akuntansi dan Auditing, 2011
During this time responsiveness and participation in local financial management processes -including financial statements - is still relatively low. Community participation should be given atevery stage of financial management areas ranging from drafting
Agustinus Santoso Adi
doaj   +1 more source

OPENNESS OF LOCAL GOVERNMENT AND GOOD FINANCIAL MANAGEMENT

Knowledge International Journal, 2018
The subject of the research is the local self-government, with a good reason, as it has much more contact with the daily life of citizens than the central government and it is mainly directly responsible for the state of healthcare, building maintenance, education, cleanliness and the environment, as well as for ensuring the functioning of basic ...
Dejan Andrejevic, Snežana Mitić
openaire   +2 more sources

Política y Gestión Financiera Municipal

Revista de Contabilidad: Spanish Accounting Review, 2008
La situación fiscal de los gobiernos locales es el resultado de diversas circunstancias políticas y económicas. Así, los factores socioeconómicos (la población y el nivel económico, entre otros) no son suficientes para explicar el comportamiento del ...
Francisco Bastida, Bernardino Benito
doaj  

The Role of Regional Original Income, Regional Size, and Transfer Funds in Improving Regional Financial Performance

Indonesian Interdisciplinary Journal of Sharia Economics
This study analyzes the implementation of the regional autonomy system after the transition from a centralized system, focusing on evaluating the financial performance of local governments through aspects of independence, effectiveness, and regional ...
Rahmi Nur Islami, Rudy Bin Ansar, Tengku Putri Azizah   +2 more
doaj   +1 more source