Pengungkapan Laporan Keuangan Pemerintah Daerah Dan Indeks Persepsi Korupsi : A Preliminary Study

The regional authority to manage its own finances often results in acts of abuse of authority that lead to corruption. There is a possibility caused by the quality of local government financial statements disclosures is not yet good. This study aims to examine the relationship between the local government financial statements disclosure level with the corruption perception index. The research population used in this study were cities that were surveyed for corruption perceptions in 2015 and 2017, which are: Medan; Padang; Pekanbaru; Bandung; Semarang; Surabaya; Pontianak; Banjarmasin; Balikpapan; Manado; and Makassar. The results of this study show that regions with a low corruption index tend to have high levels of disclosure. This happens because the public is not always be able to monitor the behavior of government officials and there is a possibility that the financial statements are modified by some unscrupulous individuals to make it get unqualified opinion. Kewenangan daerah dalam mengelola keuangannya sendiri sering kali menimbulkan tindak penyalahgunaan kekuasaan yang berujung pada korupsi. Ada kemungkinan hal tersebut disebabkan karena kualitas pengungkapan laporan keuangan daerah yang belum baik. Penelitian ini bertujuan untuk meneliti hubungan tingkat pengungkapan laporan keuangan pemerintah daerah dengan indeks persepsi korupsi. Populasi penelitian yang digunakan dalam penelitian ini adalah kota-kota yang menjadi survei persepsi korupsi tahun 2015 dan 2017, yaitu: Medan; Padang; Pekanbaru; Bandung; Semarang; Surabaya; Pontianak; Banjarmasin; Balikpapan; Manado; dan Makassar. Hasil dari penelitian ini menunjukan bahwa daerah yang memiliki Indeks Persepsi Korupsi rendah cenderung memiliki tingkat pengungkapan tinggi. Hal ini terjadi karena masyarakat tidak selalu bisa mengawasi perilaku pejabat pemerintah dan ada kemungkinan laporan keuangan dimodifikasi oleh oknum agar mendapat opini wajar

Measuring the Essence of Local Wisdom's value in the Behavior of Government Apparatuses in State Administration Institutions

This research aimed to examine how local wisdom's value was applied to government reform at the State Administration Institute (LAN) in Jatinangor, West Java. This study focuses on restructuring the government apparatus so that it can apply national ideals derived from the community in which it lives. This study uses a qualitative approach with a descriptive type of research. The data was obtained using the purposive sampling technique. This research shows that the State Administration Institution as an institution requires the right values. Must adopt these values to the area's cultural values and character, where the Jatinangor State Administration Institute (Puslatbang PKASN) has the value of local wisdom called SAHATE. The application of SAHATE as the value of local wisdom positively impacts the organizational climate of LAN Jatinangor. The application of these local values has a positive influence on the work environment. Namely, each employee is very concerned about the relationship between individuals. It can suppress individual and sectoral egos so that all employees can focus on organizational goals and not focus on individual or group interests.

ECONOMY OF REGIONS IN THE CONDITIONS OF THE CORONAVIRUS CRISIS: TRENDS OF DEVELOPMENT AND THEIR IMPACT ON TAX REVENUES OF LOCAL BUDGETS

For the last year, Ukraine's economy has been operating in conditions of economic turbulence caused by the COVID-19 epidemic. This has been accompanied by an increase in the uneven development of the regions, which is caused, along with macroeconomic constraints, and the peculiarities of the behavior of government, business and the population. The tendencies of economic development of the regions of Ukraine in the conditions of coronavirus crisis and their influence on the formation of tax revenues of local budgets by means of such methods as abstract-logical, comparative analysis, graphic visualization, statistical are evaluated. Analysis of economic development trends in the regions of Ukraine in the context of the coronavirus crisis and their impact on the formation of tax revenues of local budgets suggests that the economic, social and fiscal effects of the COVID-19 crisis are territorially differentiated. At the same time, the development of regions during the quarantine restrictions took place depending on behavioral and institutional factors that led to a number of irrational decisions by the subjects of financial and economic relations at different levels of government. Despite the cessation of a number of enterprises and the decline in business revenues, in 2020 tax revenues of local budgets increased. However, this was accompanied by a decrease in intergovernmental transfers and an increase in spending on curbing the spread of the pandemic. The outlined effects of declining economic activity of business, consumer spending (along with falling investment) can be considered a delayed effect of curtailing economic growth in the short term. One of the priority steps to overcome the negative trends should be an intensive increase in public investment, which involves co-financing projects from budget funds and business resources, establishing cooperation between state, regional and local levels of government.

The Organizational Communication Perspective Theory

Public sector organizations are undergoing a transformation in management style. Not only is the behavior of government agencies increasingly being carried out like business, where managers play a central role, but aspects of client service are also becoming more important. Communication is input or message from one person to another. Organizations need communication to streamline their work and carry out tasks in a perfect way. Communication is the art of sending messages and receiving the same in the form of feedback. The success of an organization is highly dependent on effective organizational communication patterns. This study aims to understand communication in achieving the objectives of government organizations. Furthermore, this study discusses effective communication in government organizations. Keywords: Organization Communication, Internal and External.

Reality and potential of behavioral constitutional review: a comparative research

Constitution does not just contain simple general phrases, but directly regulates the governmental relations and establishes specific procedure for usage of power. Therefore, this usage cannot be “this or that” – it can only be such as is prescribed or allowed by the Constitution. This formula is designed to minimize the abuse of power, arbitrariness, and inadequate invasion of individual freedom. However, the established procedure would be no more than what Sartori called “a dead letter” if constitutional provisions were not supported by enforcement safeguards. Many legal orders, including almost all developed democracies, have such specialized mechanisms of constitutional review, which cover all types of governmental activity, whether it is the will of the legislature, executive acts, or judgments of courts. Citizens, as well as subjects of political arena, are provided with effective constitutional remedies. In other States, including Russia and some post-Soviet systems, only statutes (mostly laws) are subject to constitutional review. Actions and casual decisions of authorities can only be reviewed for compliance with the statutes in courts of general jurisdiction (administrative procedure). This article is an attempt to prove the existence of a separate body of constitutional misconduct, i.e. such possible manifestations of power, illegality of which is often difficult even to reveal in administrative proceedings due to the issues of a truly constitutional nature, let alone the possibility of curbing such acts by ordinary measures. The first paragraph presents an original classification of constitutional misbehavior – from a violation of a direct or implicit constitutional provision to a breach of the constitutional oath or citizens’ legitimate expectations. The second paragraph supports the theoretical dogma with the empirical basis, considering foreign practice of constitutional review. Real actions of the senior government officials of the United States, Germany, Austria, Italy, Australia, Lithuania, South Africa, etc. were held at various times as unconstitutional. The third paragraph is a discussion on the problem of administrative process’ capacity to ensure that the behavior of government is constitutional and to implement the goals of constitutionalism. Take, for instance, just some examples of constitutional misbehavior: religious-biased and intolerant speeches on the part of officials, the excess of “implied” powers, the unpredictable enforcement acts and executive decisions etc. There is no doubt that such misconduct is dangerous for constitutional democracy. But the real doubt is the ability and competence of administrative courts to judge such conduct on the merits of constitutionality. Research material shows that the legality of acts does not always mean their constitutionality, while the unconstitutionality of acts does not always mean the unconstitutionality of their statute ground. Thus, the author makes a valid conclusion that the power of behavioral constitutional review is an immanent characteristic of limited government and should be separated from statutory constitutional review.

Institutional environment creating for attracting investment into infrastructure: The cases of Russian regions

The article examines the institutional process in a regional economy connected with the infrastructure development. We use the neoinstitutional approach to study factors that influence the behavior of government and business in their interaction in the economy. We also use statistical methods to analyze the dynamics of socio-economic development indicators of the subjects of the Russian Federation as well as the results of measures to attract private investment into infrastructure, including the PPP. We chose the city of Moscow and the Yamalo-Nenets Autonomous District as two empirical case studies which differ in economic and geographic conditions, but both demonstrate success in attracting private investment and implementing infrastructure projects. Our conclusions are consistent with a theory that asserts the primacy of institutional environment in relation to project implementation. We make also some practical recommendations for the development of the institutional environment which are acceptable for all regions solving similar problems of infrastructure development.