HUBUNGAN PEMAHAMAN AKUNTABILITAS, TRANSPARANSI, PARTISIPASI, VALUE FOR MONEY DAN GOOD GOVERNANCE (Studi Empiris pada SKPD di Kabupaten Lumajang)

Iswahyudi, Aries; Triyuwono, Iwan; Achsin, M.

doi:10.23887/jia.v1i2.9992

Cited by 25 publications

(24 citation statements)

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“…This means that participants have no significant effect on the quality of financial reports. Research conducted by (Iswahyudi et al, 2016) also showed that participants had no effect on regional financial supervision.…”

Section: Discussionmentioning

confidence: 96%

The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia

Masnila

Mayasari

Firmansyah

et al. 2021

IJBME

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This study aimed to determine the relationship and effect of the GGG variable on the quality of the financial reports in municipal governments in Indonesia by implementing the IIAG (The Ibrahim Index of African Governance) indicator. The variables of this study consist of the participant, legal culture, transparency, responsiveness, public interest orientation, fairness, effectiveness and efficiency, accountability, strategic vision, and human development as independent variables and the quality of financial reports as dependent variables. The method in this study was quantitative, so it was found that partially, only responsive and accountability variables significantly affected the quality of the financial reports. Meanwhile, other independent variables such as participants, legal culture, transparency, public interest orientation, fairness, effectiveness and efficiency, strategic vision, and human development had no significant effect on the quality of financial reports. However, simultaneously, all independent variables had a significant effect on the quality of financial reports. The level of the coefficient of determination obtained was equal to Adj. R2 = 0.299. It means that the quality of local government financial reports was influenced by the independent variable by 29.9%, while 70.1%was influenced by other variables not examined in this study

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Section: Discussionmentioning

confidence: 96%

The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia

Masnila

Mayasari

Firmansyah

et al. 2021

IJBME

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“…Accountability (Iswahyudi, Triyuwono, & Achsin, 2016) said, it means a sense of responsibility for policymakers, program implementers, and stakeholders involved in ensuring the success of the program in the field. The principle of accountability is described in three aspects, namely: (a) stakeholders are responsible for the success of the 1000 HPK program, (b) consistent with the ongoing program, (c) informing accountability to the community.…”

Section: H Accountabilitymentioning

confidence: 99%

Implementation of the Principles of Good Governance in Combating Stunting in the Jabon District, Sidoarjo Regency

Sabilla

Kriswibowo

2021

dia

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Jabon District is one of the sub-districts in Sidoarjo Regency which is still facing the problem of high stunting cases. Many factors can cause stunting, low access to nutritious food, vitamins, poor parenting, and low health awareness. The impact arising from stunting is the low quality of human resources, because Not only does it inhibit physical growth (stunted/stunted), but also inhibits brain development and low-thinking ability, thereby inhibiting future demographic bonuses. To overcome this, good governance actors (government, private sector, community) are needed in its implementation. These actors, namely the government of the Sidoarjo Regency Health Service and the Jabon Health Center are collaborating with other actors from the private sector (Perusahaan Gas Negara) and the community (Umsida). This study aims to determine the implementation of the principles of good governance in tackling stunting in Jabon District, Sidoarjo Regency. There are 8 principles of good governance according to UNDP, namely: 1. participation, 2. rule of law, 3. transparency, 4. responsiveness, 5. oriented to consensus, 6. justice, 7. effectiveness and efficiency, 8. accountability, 9. strategic vision. The type of research used is descriptive qualitative. The result of this research is that the implementation of principles of good governance has been implemented although there are still some principles that are not optimal. The conclusion of the implementation of the principles of good governance according to UNDP has been implemented and is still ongoing, but the resulting impact has not been maximally felt.

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“…Disisi lain penerapan prinsip akuntabilitas memiliki tantangan tersendiri. Hasil penelitian (Iswahyudi et al, 2017) menunjukkan bahwa good governance tidak berjalan dengan baik karena variabel akuntabilitas tidak berpengaruh secara positif. Kemudian hasil penelitian (Anggriani et al, 2019) bahwa penerapan prinsip akuntabilitas pada perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban yang masih belum sesuai harapan karena sumber daya manusia yang kurang mendukung.…”

Section: Pendahuluanunclassified

Studi Kasus Penerapan Prinsip Akuntabilitas pada Pengelolaan Sekolah Dasar

Waruwu

Nuryani

2021

basicedu

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Tujuan penelitian ini adalah mengetahui efektivitas penerapan prinsip akuntabilitas pada pengelolaan sekolah dasar. Penerapan prinsip akuntabilitas dilakukan pada tahap perencanaan, pelaksanaan, evaluasi dan pengawasan. Penelitian ini menggunakan metode penelitian kombinasi (mixed methods) yang merupakan suatu metode penelitian yang menggabungkan antara penelitian kuantitatif dengan metode kualitatif. Instrumen pengumpulan data yang digunakan peneliti adalah angket, wawancara, observasi dan studi dokumentasi. Hasil penelitian menunjukan bahwa 1). Penerapan prinsip perencanaan berdasarkan analisis kebutuhan, pemanfaatan anggaran berdasarkan skala prioritas, pengawasan dan evaluasi mendapatkan tingkat ketercapaian dengan kategori baik; 2). Pembuatan laporan pertanggungjawaban yang tepat waktu dan sesuai format yang lengkap mendapatkan tingkat ketercapaian dengan kategori sangat baik. Secara keseluruhan penerapan prinsip akuntabilitas pada pengelolaan sekolah dasar berada pada kategori baik

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HUBUNGAN PEMAHAMAN AKUNTABILITAS, TRANSPARANSI, PARTISIPASI, VALUE FOR MONEY DAN GOOD GOVERNANCE (Studi Empiris pada SKPD di Kabupaten Lumajang)

Cited by 25 publications

References 0 publications

The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia

The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia

Implementation of the Principles of Good Governance in Combating Stunting in the Jabon District, Sidoarjo Regency

Studi Kasus Penerapan Prinsip Akuntabilitas pada Pengelolaan Sekolah Dasar

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