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All Journal Cosmogov: Jurnal Ilmu Pemerintahan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Alfaruq, Zakiyuddin Abdul Malik
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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PARTICIPATORY BUDGETING AS A TOOL FOR ENHANCING GOVERNMENT TRANSPARENCY AND ACCOUNTABILITY CASE STUDIES FROM EMERGING ECONOMIES Purwanti, Ari; Fresiliasari, Oktavie; Alfaruq, Zakiyuddin Abdul Malik; Sudjono, Sudjono; Sukomardojo, Tekat
CosmoGov: Jurnal Ilmu Pemerintahan Vol 10, No 2 (2024)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v10i2.58084

Abstract

Participatory budgeting is increasingly becoming a major focus in improving government transparency and accountability, particularly in developing countries. In contexts often impacted by social, economic, and political challenges, this process offers an opportunity to improve public governance. However, the implementation of participatory budgeting faces several obstacles such as bureaucratic resistance and resource constraints. This study explores how participatory budgeting can improve government transparency and accountability in developing countries. The study used a qualitative approach, collecting data from a variety of relevant sources, and analyzing the data to identify key findings. The results of the study show that despite significant challenges, participatory budgeting offers a significant opportunity to improve public governance by involving citizens in the budget decision-making process. Citizen participation can identify often overlooked local needs and strengthen the relationship between government and citizens. However, the success of participatory budgeting implementation depends heavily on political commitment and bureaucratic reforms that support openness and public participation. With adequate support, participatory budgeting can contribute to more inclusive and sustainable development.
The Influence of Audit Tenure, Audit Fee, and Institutional Ownership on Audit Delay: Study of Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange 2018-2022 Alfaruq, Zakiyuddin Abdul Malik; Maulana, Ryan; Fadjar, Achmad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2024)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v10i2.4384

Abstract

ABSTRACT   Purpose: This research aims to analyze the influence of audit tenure, audit fee, and institutional ownership on audit delay.Design/methodology: To do this research, the method chosen is quantitative. The sample used included 21 companies from various industries listed on the Indonesian Stock Exchange and data collected over five years, from 2018 to 2022. The logistic regression test is the analysis used.. Findings: The results showed that the probability values of audit tenure, audit fees, and institutional ownership were less than the significance level of 0.05, suggesting that the increase and decrease in the number of audits in tenure, audit fees, and institutional ownership were not large enough to indicate a significant influence on the audit delay proposed as a hypothesis.Practical implications: The author organized the diverse factors and findings inside the structured literature review, while this study, which focuses on Institutional Ownership and board governance, provides valuable insights into earlier studies. The writers guide academics, regulatory agencies, and company practices in this corporate governance topic.Originality/Value: This research is relatively new because it uses varying audit fees and various industrial sectors, which include various industrial sectors, so that the research results can be more acceptable. 
Co-Authors Ari Purwanti Fadjar, Achmad Fresiliasari, Oktavie Ryan Maulana Sudjono Sudjono, Sudjono Tekat Sukomardojo