Good governance and the impact of government spending on performance of local government in Indonesia

Wardhani, Ratna; Rossieta, Hilda; Martani, Dwi

doi:10.1504/ijpspm.2017.082503

Cited by 36 publications

(38 citation statements)

References 7 publications

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“…However, the transmission of public education expenditure is relatively slow. Our results support those of Bosupeng (2015) and Wardhani et al (2017), showing that public expenditure is insignificant to economy performance.…”

Section: Discussionsupporting

confidence: 89%

Empirical Analysis on Public Expenditure for Education and Economic Growth: Evidence from Indonesia

2021

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The purpose of this paper is to find the relationship between public expenditure in the educational sector and the economic growth in Indonesia since the government decided to spend 20% of the state budget on education. We used time series data from 1988 to 2018 and the Cobb–Douglas production function as an economic theory for measurement. In the methodology, we employed Autoregressive Distributed Lag bound tests to find the relationship between variables. The results show that public expenditure on education has an insignificant relationship in the long- and short-term estimation. However, they both have different directions, which is a positive relationship in long-term and a negative relationship in short-term estimation. Meanwhile, gross fixed capital formation shows a positive relationship, and the labour variable has a negative relationship in the short and long terms. In conclusion, the Indonesian government should manage the education system regarding the relationship between education expenditure and economic growth.

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Section: Discussionsupporting

confidence: 89%

Empirical Analysis on Public Expenditure for Education and Economic Growth: Evidence from Indonesia

2021

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“…PUBQ it is a public service quality variable. Following Wardhani et al (2017), this study measured PUBQ it by the score based on the results of the 2016 Local Government Implementation Performance Evaluation (EKPPD) (Decree of the Minister of Home Affairs Number 100 – 53, 2018). The score is based on the evaluation results of the implementation of the duties and functions of the local government organized by the region, with scores ranging from 0.00 to 4.00.…”

Section: Methodsmentioning

confidence: 99%

“…The higher the score, the better the quality of the public services to the local government. Wardhani et al (2017) stated that this measurement is the most comprehensive performance measurement that score the quality of service which covers several areas of affairs such as education, health and the environment, infrastructure, youth and sports, investment, population, employment, food resilience, empowerment of women and children protection, family planning and welfare, transportation, communication and information, politics, community and villages empowerment, social, culture, etc. FINQ it is a financial report quality variable measured audit opinion dummy variable, namely “1” for unqualified audit opinions and “0” for others.…”

Section: Methodsmentioning

confidence: 99%

The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia

Furqan

Wardhani

Martani

et al. 2020

IJPSM

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PurposeThis study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.Design/methodology/approachThis study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting system (2014), the initial year of application/transition period (2015) and the second year of the expected accrual accounting system (2016).FindingsThe results of the study indicate that, in general, the quality of financial reports affects the quality of public services. Regarding the implementation of audits in the public sector, it is also found that audit findings have a negative impact on the quality of financial report and the quality of public services, while audit recommendations follow-up plays a positive role in improving the quality of financial report and the quality of public services.Research limitations/implicationsThe implication of the results of this study is closely related to the efforts to realize the ultimate goal of the recent government reforms. In order to increase the quality of public services in the era of higher report requirements through an accrual accounting system, the government should focus on the quality of financial reports, audit findings and the audit recommendations follow-up.Originality/valueThis study provides new insight on the link between the public sector auditing and the quality of accounting in accrual implementation context and the quality of public services.

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“…Sementara itu pembiayaan daerah sendiri meliputi semua transaksi keuangan yang digunakan untuk menutupi defisit atau untuk memanfaatkan surplus. Riset sejenis dilakukan oleh Wardhani et al (2017) dinyatakan pengeluaran pemerintah di Indonesia tidak efisien dan dapat meningkatkan kinerja, sebaliknya antara pengeluaran pemerintah memiliki hubungan negatif dengan kinerja pemerintah daerah. Pengeluaran pemerintah daerah diukur dari total belanja rutin serta belanja pembangunan yang telah dialokasikan dalam anggaran daerah (Rahman dkk., 2016).…”

Section: Pendahuluanunclassified

Manajemen Keuangan Pemerintah Daerah Kabupaten Tabanan

Santosa

Sudiartha

2020

EJMUNUD

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This study aims to find out and analyze how regional financial management and comparison between budget and realization of the performance of local governments in Tabanan Regency. This research was conducted in the local government of Tabanan Regency. Data collection using interview methods and non-participant observation with the analysis technique used is descriptive qualitative. The results showed that local government financial management in Tabanan Regency had referred to Permendagri No. 13 of 2006 and local government performance reports in the last five years, if on average the Tabanan regency government has received the title B, even though in 2014 and 2015 it received the SAKIP score with the title C. Comparison between the budget and the realization of local revenue to the performance of local governments in Tabanan Regency shows that if the budget is greater than the realization caused by several components in the year and vice versa, if the budget is smaller than the realization where the difference can be sources of SiLPA for investment financing in the APBD. Regional expenditure in the last five years shows that the realization is smaller than the budget which is a source of SiLPA and has been efficient. Keywords: regional financial management, budgeting and realization, local government performance

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Good governance and the impact of government spending on performance of local government in Indonesia

Cited by 36 publications

References 7 publications

Empirical Analysis on Public Expenditure for Education and Economic Growth: Evidence from Indonesia

Empirical Analysis on Public Expenditure for Education and Economic Growth: Evidence from Indonesia

The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia

Manajemen Keuangan Pemerintah Daerah Kabupaten Tabanan

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