scholarly journals Efek Ratchet pada Anggaran Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Pemerintah Provinsi Daerah Istimewa Yogyakarta

2018 ◽  
Vol 1 (1) ◽  
pp. 88 ◽  
Author(s):  
Anindyo Aji Susanto ◽  
Abdul Halim
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Planning Process ◽  
Task Force ◽  
Ratchet Effect ◽  
Budget Planning ◽  
Period Performance ◽  
Research Period ◽  
Direct Expenditure ◽  
Selection Of

Ratchet effect defined as form of budget setter’s behavioral bias in budget setting or budget planning process. Ratchet effect occurs when budget setter use prior period performance as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. Lee and Plummer (2007) documented ratchet effect in public sector budgeting on performance based budgeting implementation. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting.This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2015. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Total observed object used to examine ratchet effect in PAD budgeting is 68 observation and so forth 112 observation used to examine ratchet effect in Direct Expenditure budgeting. Multiple Linear Regresion used to test the hypotheses. The result shows that ratchet effect occurs in both PAD and Direct Expenditure budgeting, so all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect in local government budgeting.

scholarly journals VARIAN ANGGARAN DAN PERAN AKUNTANSI PERTANGGUNGJAWABAN PADA PENGANGGARAN PEMERINTAH DAERAH

2018 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Anindyo Aji Susanto
Keyword(s):  
Local Government ◽  
Task Force ◽  
Ratchet Effect ◽  
Local Government Budget ◽  
Responsibility Accounting ◽  
Period Performance ◽  
Research Period ◽  
Direct Expenditure ◽  
Selection Of

ABSTRACTBudget variance plays important roles in Indonesian Local Government budgeting. The use of budget variance through budgeting highlight the incrementalism of budget which define the budget setter’s behavioral bias through ratchet effect. Ratchet effect occurs when budget setter use prior period performance (i.e budget variance)  as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting. Further, this research examine the role of responsibility accounting in explaining the presence of ratchet effect in Local Government budget. This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2016. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Multiple Linear Regresion and Independent Samples Test were used to test the hypotheses.The result shows that all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect and the important role of responsibility accounting in local government budgeting.Keyword: Budget Variances, Ratchet Effect, Responsibility Accounting, Local Government Budgeting, Region Origin Revenue (PAD), Direct Expenditure.       INTISARI            Varian anggaran merupakan informasi penting dalam penyusunan anggaran pemerintah daerah di Indonesia. Penggunaan varian anggaran dalam penganggaran mengandung aspek inkrementalisme dalam bentuk efek ratchet yang muncul akibat bias perilaku penyusun anggaran. Efek ratchet muncul ketika perencana angggaran menentukan target anggaran berdasarkan capaian kinerja anggaran periode sebelumnya sebagai akibat adanya persoalan insentif dinamik dalam konteks hubungan keagenan. Penelitian ini dilakukan untuk mengetahui adanya efek ratchet dalam penganggaran pemerintah daerah di Indonesia. Lebih lanjut, penelitian ini mengevaluasi peran akuntansi pertanggungjawaban dalam menjelaskan munculnya efek ratchet dalam anggaran pemerintah daerah.            Penelitian ini menggunakan sampel Satuan Kerja Perangkat Daerah (SKPD) di lingkup Pemerintah Provinsi Daerah Istimewa Yogyakarta pada periode 2012-2016. Pemilihan sampel dilakukan dengan metode sampel purposif atas 31 SKPD dan menghasilkan 17 sampel SKPD yang memiliki komponen Pendapatan Asli Daerah (PAD) dan 28 sampel SKPD yang memiliki komponen Belanja Langsung dalam struktur anggarannya. Analisis yang digunakan untuk pengujian hipotesis adalah analisis regresi linier berganda dan independent samples test.            Hasil penelitian menunjukkan semua hipotesis penelitian ini terdukung secara statistik. Hasil penelitian ini membuktikan adanya efek ratchet dan peran penting akuntansi pertanggungjawaban dalam penyusunan anggaran pemerintah daerah.Kata Kunci: Varian Anggaran, Efek Ratchet, Akuntansi Pertanggungjawaban, Penganggaran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Langsung.

scholarly journals The Effect of Participative Strategic Planning Process on Job Satisfaction: The Experience of Local Government Agencies

2001 ◽  
Vol 15 (2) ◽  
pp. 41-55
Author(s):  
Soonhee Kim
Keyword(s):  
Job Satisfaction ◽  
Public Sector ◽  
Local Government ◽  
Strategic Planning ◽  
Planning Process ◽  
Strategic Plan ◽  
Participative Management ◽  
Government Agencies ◽  
Clear Understanding ◽  
The Public

Strategic planning has been emphasized in the public sector to enhance government performance and accountability. However, little empirical research exists on participative management in strategic planning and its impact on employees' job satisfaction in government agencies. This study explores the relationships between employees' perceived input in strategic plan development, knowledge of the strategic plan, role clarity in strategic planning, and job satisfaction in local government agencies. The results of multiple regression analysis demonstrate that employees who perceive they have input in a department's strategic plan development express higher levels of job satisfaction than others who do not. The present study also supports the view that employees' clear understanding of their roles in accomplishing the goals in strategic plan is positively associated with job satisfaction. In this regard, organizational leaders' commitment to participative management and empowerment in the process of strategic planning should be emphasized in the public sector.

scholarly journals Multiannual expenditures in state budget and local government budgets in Poland

2020 ◽  
pp. 56-68
Author(s):  
Sławomir Franek ◽  
Keyword(s):  
Local Government ◽  
Research Method ◽  
Existence Of Solutions ◽  
The State ◽  
State Budget ◽  
Budget Planning ◽  
State And Local Government ◽  
State And Local ◽  
Research Period

Purpose – The purpose of the article is to assess the significance of multiannual expenditures in the state and budgets of local government units in Poland. Research method – In order to achieve the objective, the methods of comparative analysis of budget expenditures extending beyond one financial year of the state and local government units were used. The research period covers the years 2014-2018. The source of data utilised for the analyses are reports relating to the performance of the state budget and information on the performance of the budgets of local government units, as well as databases on multiannual financial forecasts of local government units. The analysis used data on expenditure related to the implementation of multiannual programmes (in the state budget) and expenditure on undertakings shown in multiannual financial forecasts (in the budgets of local government units). The analysis also included the non-expiring expenditures. Therefore, it was possible to indicate the share of expenditures extending beyond one financial year in the budgets executed annually. Results – The research results indicate that despite the existence of solutions for long-term budget planning at the level of the state and local government units in Poland, the scale of implementation of multiannual expenditures in annual budgets remains relatively small. In addition, differences in the implementation of multiannual expenditures between specific categories of local government units were pointed out.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

scholarly journals Council Press Offices as Sources of Political Information: Between Journalism for Accountability and Propaganda

2021 ◽  
Vol 13 (2) ◽  
pp. 34
Author(s):  
Vanessa Rodríguez-Breijo ◽  
Núria Simelio ◽  
Pedro Molina-Rodríguez-Navas
Keyword(s):  
Local Government ◽  
Focus Groups ◽  
Citizen Participation ◽  
Public Information ◽  
Public Debate ◽  
Qualitative Approach ◽  
Political Information ◽  
Political Leaders ◽  
The Public ◽  
Selection Of

This study uses a qualitative approach to examine what political and technical leaders of municipalities understand transparency and public information to mean, and what role they believe the different subjects involved (government, opposition, and the public) should have. The websites of 605 Spanish councils with more than 100,000 inhabitants were analysed and three focus groups were held with political and technical leaders from a selection of sample councils. The results show that the technical and political leaders of the councils do not have a clear awareness of their function of management accountability or of the need to apply journalistic criteria to the information they publish, defending with nuances the use of propaganda criteria to focus on the actions of the local government, its information, the lack of space dedicated to public debate and the opposition’s actions. In relation to accountability and citizen participation, they have a negative view of citizens, who they describe as being disengaged. However, they emphasize that internally it is essential to continue improving in terms of the culture of transparency and the public information they provide citizens.

scholarly journals Outsourcing scorecard for the UN and similar international public sector organisations

2011 ◽  
Vol 12 (3) ◽  
pp. 327-342
Author(s):  
Ken Charles ◽  
Chris E Cloete
Keyword(s):  
Public Sector ◽  
Core Competencies ◽  
Peace Building ◽  
International Organisations ◽  
Support Functions ◽  
Management Tools ◽  
Peacekeeping Operations ◽  
Goals And Objectives ◽  
Selection Of

Outsourcing has become one of the most powerful, organisation-shaping management tools available today. However, the UN’s experience in outsourcing is limited to providing troops for peacekeeping operations.  The purpose of the paper is to develop an outsourcing scorecard for the UN and similar organisations.  Forty national and international organisations were surveyed through questionnaires, review of relevant literatures and records. The research established that by identifying core competencies, goals and objectives, risks, selection of provider as well as measurements and evaluation of providers performance using an outsourcing scorecard, support functions can be outsourced successfully. Other criteria indicated as important is peace-building, suitable for humanitarian organisations. The scorecard developed by the research could provide the UN with a number of benefits, such as maximization of efficiency and savings in costs.  The paper develops the first outsourcing scorecard to guide the UN and similar organisations in identifying services that can be outsourced successfully.

Een nieuw en flexibel personeelsbeleid in de lokale besturen in Vlaanderen ?

Res Publica ◽  
1998 ◽  
Vol 40 (1) ◽  
pp. 79-97
Author(s):  
Trui Steen
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Labour Market ◽  
Personnel Management ◽  
Civil Service ◽  
Management Strategies ◽  
Employment Policy ◽  
The Public ◽  
Public Sector Employment ◽  
Personnel Policies

Personnel management in localgovernment in Flanders bas undergone some major reforms during recent years. We examine the purposes and the extent of these reforms. Also, the new personnel management in Flemish local government is evaluated in terms of flexibility. The Flemish civil service can be considered as an Internal Labour Market. The rigidity which characterises the Internal Labour Market in local government in Flanders is shown by the fact that local government lacks discretion in elaborating the personnel statute, which still constitutes the basis of personnel management. However, the thesis that the public sector employment policy is too rigid has to be nuanced. The civil service is familiar with irregular forms ofemployment. Infact, in Flemish local government only half of all personnel are employed according to a statute.Despite some constraints on the development of more flexible personnel policies, it is still possible to find opportunities which provide hope for the development of new and modern personnel management strategies in local government.

scholarly journals Managing Herbicide Resistance: Listening to the Perspectives of Practitioners. Procedures for Conducting Listening Sessions and an Evaluation of the Process

2018 ◽  
Vol 32 (4) ◽  
pp. 489-497 ◽  
Author(s):  
Jill Schroeder ◽  
Michael Barrett ◽  
David R. Shaw ◽  
Amy B. Asmus ◽  
Harold Coble ◽  
...  
Keyword(s):  
Small Group ◽  
Herbicide Resistance ◽  
Planning Process ◽  
Resistance Management ◽  
Time Of Day ◽  
Full Group ◽  
Group Discussions ◽  
Small Group Discussions ◽  
The Subject ◽  
Selection Of

AbstractSeven half-day regional listening sessions were held between December 2016 and April 2017 with groups of diverse stakeholders on the issues and potential solutions for herbicide-resistance management. The objective of the listening sessions was to connect with stakeholders and hear their challenges and recommendations for addressing herbicide resistance. The coordinating team hired Strategic Conservation Solutions, LLC, to facilitate all the sessions. They and the coordinating team used in-person meetings, teleconferences, and email to communicate and coordinate the activities leading up to each regional listening session. The agenda was the same across all sessions and included small-group discussions followed by reporting to the full group for discussion. The planning process was the same across all the sessions, although the selection of venue, time of day, and stakeholder participants differed to accommodate the differences among regions. The listening-session format required a great deal of work and flexibility on the part of the coordinating team and regional coordinators. Overall, the participant evaluations from the sessions were positive, with participants expressing appreciation that they were asked for their thoughts on the subject of herbicide resistance. This paper details the methods and processes used to conduct these regional listening sessions and provides an assessment of the strengths and limitations of those processes.

scholarly journals Dementia with Parkinson's disease: Clinical diagnosis, neuropsychological aspects and treatment

2008 ◽  
Vol 2 (4) ◽  
pp. 261-266
Author(s):  
Jorge Lorenzo Otero
Keyword(s):  
Parkinson’S Disease ◽  
Parkinson's Disease ◽  
Lewy Body ◽  
Task Force ◽  
Lewy Body Dementia ◽  
Data Bases ◽  
Main Text ◽  
Clinical Diagnoses ◽  
Movement Disorder Society ◽  
Selection Of

Abstract Dementia with Parkinson's disease represents a controversial issue in the complex group of alpha-synucleinopathies. The author acknowledges the concept of a "continuum" between Parkinson disease's (PD), Lewy body dementia (LBD), and dementia in Parkinson's disease (PDD). However, the practicing neurologist needs to identify the phenotypic signs of each dementia. The treatment and prognosis are different in spite of the overlaps between them. The main aim of this review was to characterize the clinical diagnoses of dementia associated with Parkinson's disease (PDD). Secondarily, the review discussed some epidemiological and neuropsychological issues. Selection of articles was not systematic and reflects the author's opinion, where the main text selected was the recommendations from the Movement Disorder Society Task Force for PDD diagnosis. The Pub Med, OVID, and Proquest data bases were used for the search.

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