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SOME CONSIDERATIONS ON LOCAL FINANCIAL AUTONOMY IN THE CONTEXT OF THE CURRENT FINANCIAL CRISIS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
Financing of local authorities is currently at the Centre of the political discourse is a daily concern. Romania faces, usually with an attempt to offset the need for control and reduction of public spending with greater financial autonomy of local ...
Vezure Oana Sabina
doaj  

Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia

Jurnal Ilmiah Akuntansi Kesatuan
Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and ...
Badewin, Roosganda Elizabeth, Ana Rusmardiana, Gilbert Rely, L. Judijanto   +4 more
semanticscholar   +1 more source

Government Financial Management and the Coronavirus Pandemic: A Comparative Look at South Korea and the United States

, 2020
The novel coronavirus (COVID-19) is an infectious respiratory illness afflicting people to a degree not seen since the flu pandemic of 1968 when approximately one million lives were lost worldwide.
Sungho Park, Craig S. Maher
semanticscholar   +1 more source

Analysis of Determinants Accountability for Regional Financial Management in the Regional Government of North Nias Regency

Volume 5 - 2020, Issue 9 - September, 2020
This study aims to analyze the effect of financial statement presentation, financial report accessibility, value for money, internal control systems, and leadership styles on the accountability of regional financial management in North Nias Regency's ...
Srinita Hulu, Azhar Maksum, Azizul Kholis, Tri Hartati Sukartini Hulu, Christianity Baene   +4 more
semanticscholar   +1 more source

Accountability and transparency analysis regional financial management as performance indicators local governments in central Lombok district

JPPI (Jurnal Penelitian Pendidikan Indonesia)
The implementation of accountability and transparency in regional financial management is expected to improve the performance of local governments. This study aims to analyze the effect of accountability and transparency of regional financial management ...
Wahyunadi Wahyunadi
doaj   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH

Profita, 2019
Our study wants to test whether opinions, accrual levels, and accruals are influential or not on the financial performance of local governments. the use of accrual accretion using the five Healy model, Angelo, Hribar, Jones, and modification is expected ...
Abdul Rohman, Rochmawati Daud, Ubaidillah Ubaidillah   +2 more
doaj   +1 more source

The Influence of Local Financial Accountability, Transparency, and Supervision on Local Financial Management in the Local Financial Agencies and Assets of the Government of North Sumatra

International Journal of Research and Review
The objective of this research is to examine and analyze the influence of regional financial accountability, transparency, and supervision on regional financial management in the Regional Finance and Asset Agency of North Sumatera Provincial Administration. The sample are 119 respondents, taken by using purposive sampling technique.
Bibella Rosyanti Kristiani Hutasoit, Azhar Maksum, Erwin Abubakar   +2 more
openaire   +1 more source

Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management

, 2020
Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze
Ni Wayan Novi Budiasni, N. Ayuni
semanticscholar   +1 more source

Local Financial Performance and Its Impact on Border Community Welfare

, 2019
The capability and creativity of financial management conducted by the foremost and outermost local governments should support the orientation of the central government in developing the nation border areas.
Sri Suartini
semanticscholar   +1 more source

Supervision And Guidance In Financial Management Of Local Government

IOSR Journal of Humanities and Social Science, 2014
This aim of the study is to determine the regulations related to the supervision and guidance of the financial management of the local government in Indonesia. Qualitative approache of Socio Legal Research is applied in the study. Supervision and guidance of the financial management of the local government cannot be said to be effective yet due to the ...
Herini Siti Aisyah, Nur Basuki Minarno
openaire   +1 more source