scholarly journals Assessing budgetary management of local government in Aceh, Indonesia

2021 ◽  
Author(s):  
◽  
Intan Farhana

<p>This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year except 2014. Thus, this study aims to investigate the reasons for these delays, along with their impacts on budget execution. Further, as Aceh is a predominantly Muslim society with Islamic values and principles fundamental to its culture and identity, this study also explores whether Islamic teachings are well-embedded in its government budgeting. To investigate these issues, I gathered written materials related to the budgeting process and conducted 19 interviews with local government officials, politicians, Muslim scholars, and a corruption watchdog, analysing these through three linked accountability frameworks: considering accountability through relationship, responsibility, and answerability dimensions, Boltanski and Thévenot’s (1999) Sociology of Worth (SoW) framework, and Islamic accountability.  I found the key reasons for the budget delays were miscommunications and heated debates in budget discussions between Aceh’s legislature and executive government resulting from conflicts of interest and priorities. The budget delays negatively affected budget execution, which, since Aceh’s economy depends heavily on government spending, reduced economic activity and so the social welfare of its people. Given the problems in its budgetary management, including budget delays, conflicting interests, and lack of transparency, the implementation of Islamic principles and values in Aceh’s government budgeting remains unsatisfactory.  This study offers several contributions to the literature and practice: (i) it generates new ideas for the classification of SoW’s orders of worth when applied to public budgeting and accountability in a devout Muslim society; (ii) it outlines some challenges in implementing Islamic principles and values into government budgeting; and (iii) it notes some potential improvements for Aceh provincial government to achieve better budgetary management and accountability.</p>

2021 ◽  
Author(s):  
◽  
Intan Farhana

<p>This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year except 2014. Thus, this study aims to investigate the reasons for these delays, along with their impacts on budget execution. Further, as Aceh is a predominantly Muslim society with Islamic values and principles fundamental to its culture and identity, this study also explores whether Islamic teachings are well-embedded in its government budgeting. To investigate these issues, I gathered written materials related to the budgeting process and conducted 19 interviews with local government officials, politicians, Muslim scholars, and a corruption watchdog, analysing these through three linked accountability frameworks: considering accountability through relationship, responsibility, and answerability dimensions, Boltanski and Thévenot’s (1999) Sociology of Worth (SoW) framework, and Islamic accountability.  I found the key reasons for the budget delays were miscommunications and heated debates in budget discussions between Aceh’s legislature and executive government resulting from conflicts of interest and priorities. The budget delays negatively affected budget execution, which, since Aceh’s economy depends heavily on government spending, reduced economic activity and so the social welfare of its people. Given the problems in its budgetary management, including budget delays, conflicting interests, and lack of transparency, the implementation of Islamic principles and values in Aceh’s government budgeting remains unsatisfactory.  This study offers several contributions to the literature and practice: (i) it generates new ideas for the classification of SoW’s orders of worth when applied to public budgeting and accountability in a devout Muslim society; (ii) it outlines some challenges in implementing Islamic principles and values into government budgeting; and (iii) it notes some potential improvements for Aceh provincial government to achieve better budgetary management and accountability.</p>


2021 ◽  
Vol 20 (1) ◽  
pp. 46-55
Author(s):  
Nina Fadilah Najwa ◽  
Muhammad Ariful Furqon ◽  
Endah Septa Sintiya ◽  
Ari Cahaya Puspitaningrum

 The Covid-19 pandemic is spreading rapidly throughout the world, including in Indonesia. Every province in Indonesiahas been using social media to share Covid-19 information. This study aims to see the activeness and openness ofprovincial governments’ social media about Covid-19 information. The steps taken were crawling data on governments’social media, namely Instagram by taking 300 posts. Then, data extraction was carried out to filter data related to Covid19. This study also conducted a comparison or ranking of provinces that have had Covid-19 confirmed cases. The resultsshow that DKI Jakarta Province is the area that has the most Covid-19 confirmed patients. Meanwhile, the most activesocial media is North Sumatra Province. There is an influence on the growth rate of confirmed cases of Covid-19 with theactive provincial government social media. The research contribution has provided the analysis results of data acquisitionand is used as knowledge for government officials to increase the social media activeness of their local government.


2019 ◽  
Vol 31 (2) ◽  
pp. 264-284 ◽  
Author(s):  
Josette Caruana ◽  
Kimberly Zammit

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Naufal Yazied ◽  
Ali Djamhuri ◽  
Lilik Purwanti

This research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial government did four stages of preparation; there were strengthening the leaders’ commitment, developing policies in obtaining an unqualified opinion, following-up BPK-RI’s findings, and organizing asset management. Meanwhile, to maintain the unqualified opinion, NTB provincial government did six stages, there were increasing the leaders’ commitment, following up the findings of BPK-RI, establishing accounting policies and procedures, conducting internal control system, increasing the resources of local government officials, and developing the information system of financial and regional assets.


Energies ◽  
2021 ◽  
Vol 14 (16) ◽  
pp. 4888
Author(s):  
Justyna Przywojska

The principal goal of this paper is to investigate the views of local government officials on revitalisation priorities in Polish municipalities. To accomplish this, the perception of revitalisation objectives by local government representatives (who, according to Polish regulations, are responsible for revitalisation planning and carrying it out) was examined. A catalogue of revitalisation objectives, which were assessed by the respondents, was drawn up on the basis of a review of research on the conceptualisation and measurement of sustainable revitalisation and social sustainability at the local level. Exploratory factor analysis was the method used in the study. In total, the list of the examined revitalisation objectives includes 26 objectives related to the following revitalisation dimensions: infrastructure, community, economy, environment, space, co-governance, and inclusion. A survey of the executive bodies of 573 municipalities in Poland revealed a discrepancy between the sustainable approach to revitalisation advocated by the researchers and the perception of revitalisation objectives by the local decision makers. The study demonstrated that decision makers ranked objectives related to the physical dimension of revitalisation and selected objectives related to the social dimension of revitalisation and oriented at counteracting social exclusion by far the highest. The proactive objectives, related to the engagement, mobilisation and integration of the inhabitants, improvement of human capital, stimulation of the local economy and residential satisfaction, were viewed as definitely less important. The challenges facing revitalisation in Poland still fail to be perceived holistically by decision makers, which may hinder the building of strong and sustainable communities.


Author(s):  
Judith Herrin

This chapter examines how Byzantine administration worked on the ground in the provinces of Hellas and Peloponnesos during the period 1180–1204. The Byzantine Empire was governed through a complex administrative system, predominantly military in nature, within which civilian and ecclesiastical sectors played a key role. The theme of Hellas and Peloponnesos was created in the first half of the eleventh century when the two provinces were combined into a single unit. It was administered by both military and civil appointees. The chapter considers the administrative structure of provincial government, focusing on the triad of military, civilian, and ecclesiastical administration. It also discusses the diocese under the metropolitan of Athens that extended over central Greece, along with the local government officials of Hellas and Peloponnesos.


2020 ◽  
Vol 4 (2) ◽  
pp. 95
Author(s):  
Purwowibowo Purwowibowo

Abstract Tourism has become a leading sectors of Banyuwangi Regency to realize the social welfare of the whole communities. This can be seen from the program that was launched by this district to become a major program and important tourist destination in Indonesia, not only for local tourists but also foreign tourists. In fact, the last 5 years the Banyuwangi Regency has made a program that is believed to be an effort to boost tourism activities on a massive scale. The program is a festival, which are a program designed and implemented by all local government officials and supported by the all communities. In 2019, the number of festivals held was 99 activities, one of which is the phenomenal festival that is the 'Gandrung Sewu Festival'. With so many festivals, Banyuwangi and then that city was called and becomes the 'City of Festivals'. Keywords: Banyuwangi, Tourism, Social Welfare, Festival City, Gandrung Sewu


2004 ◽  
pp. 90-101 ◽  
Author(s):  
A. Surkov

Benefits of using social-psychological approach in the analysis of labor motivations are considered in the article. Classification of employees as objects of economic analysis is offered: "the economic man", "the man of the organization", "the social man" and "the asocial man". Related models give the opportunity to predict behavior of the firm in different situations, such as shocks of various nature.


2020 ◽  
Vol 26 (2) ◽  
pp. 145-149
Author(s):  
Aurelia Teodora Drăghici

SummaryTheme conflicts of interest is one of the major reasons for concern local government, regional and central administrative and criminal legal implications aiming to uphold the integrity and decisions objectively. Also, most obviously, conflicts of interest occur at the national level where political stakes are usually highest, one of the determining factors of this segment being the changing role of the state itself, which creates opportunities for individual gain through its transformations.


2017 ◽  
Vol 25 (2) ◽  
pp. 788-832
Author(s):  
Lukas M. Muntingh

Egyptian domination under the 18th and 19th Dynasties deeply influenced political and social life in Syria and Palestine. The correspondence between Egypt and her vassals in Syria and Palestine in the Amarna age, first half of the fourteenth century B.C., preserved for us in the Amarna letters, written in cuneiform on clay tablets discovered in 1887, offer several terms that can shed light on the social structure during the Late Bronze Age. In the social stratification of Syria and Palestine under Egyptian rule according to the Amarna letters, three classes are discernible:1) government officials and military personnel, 2) free people, and 3) half-free people and slaves. In this study, I shall limit myself to the first, the upper class. This article deals with terminology for government officials.


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