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JPSI (Journal of Public Sector Innovations)
Published by Universitas Negeri Surabaya
ISSN : 25414291     EISSN : 2548396X     DOI : https://doi.org/10.26740/jpsi
Core Subject : Humanities, Education, Social,
Humanities Education Environmental Science
JPSI is available for free (open access) to all readers. The articles in JPSI include developments and researches in Public Policy, Public Management, and Local Administration (theoretical studies, experiments, and its applications).
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 2 Documents
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Search results for , issue "Vol. 10 No. 1 (2025): November 2025" : 2 Documents clear
Innovation Prospects in Public Enterprise Audit Performance: Challenges to Achieving Unqualified Reports in Namibia Marenga, Ralph
JPSI (Journal of Public Sector Innovations) Vol. 10 No. 1 (2025): November 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpsi.v10n1.p1-12

Abstract

This study identifies and analyzes the institutional, governance, and systemic factors that impact the achievement of unqualified (“clean”) audit reports among public enterprises (PEs) in Namibia. Audit reports are vital tools for ensuring financial accountability, transparency, and stakeholder trust. Nevertheless, the majority of Namibian PEs frequently fail to secure clean audit opinions. Grounded in the agency, stewardship institutional theories, the study adopts a qualitative, interpretivist approach, utilising secondary data from Auditor-General reports, policy documents, and legislative frameworks. Thematic analysis identifies ongoing and recurring challenges. These include weak internal controls, chronic delays in financial reporting, lack of International Public Sector Accounting Standards compliance, ineffective or non-functional internal audit units, failure to reconcile key financial accounts, and reliance on external consultants for financial statement preparation as an emerging institutional vulnerability that undermines long-term capacity. Political interference, inadequate board governance, and poor documentation and information system practices further contribute to material misstatements and adverse audit outcomes. These findings demonstrate that audit shortcomings are not isolated technical issues, but manifestations of deeper institutional and governance failures. The study also examines strategic interventions aimed at enhancing audit performance. These include targeted capacity building, digitisation of financial management processes, professionalisation of accounting personnel, strengthened audit committees, governance reforms, and stricter enforcement of reporting requirements. Such interventions highlight the potential for public-sector innovation, particularly through the adoption of financial management information systems, structured peer-learning mechanisms, and performance benchmarking tools that can modernize accountability practices. This study contributes to the audit and public finance literature by focusing on audit quality in a developing-country context, offering both theoretical and policy insights. The findings emphasize the need for systemic reform and institutional innovation to improve financial governance in PEs, suggesting that clean audits are attainable through sustained capacity enhancement, regulatory enforcement, and the innovative redesign of accountability systems.
Innovating Public Service Quality Assessment: A Contextual Validation of Gronroos's Model in Ethiopia Legas, Abreham; Abagissa, Jemal
JPSI (Journal of Public Sector Innovations) Vol. 10 No. 1 (2025): November 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpsi.v10n1.p13-26

Abstract

In the domain of public sector service quality research, scholarly attention has traditionally placed greater emphasis on the functional dimensions of service delivery, often at the expense of adequately examining technical quality and image, two elements that play a particularly pivotal role within the governance contexts of emerging economies. This study responds to this limitation by proposing and empirically validating an innovative and context-sensitive adaptation of Grönroos’s three-dimensional service quality model. Based on a survey of 384 public service users in Ethiopia, the findings show that functional quality, technical quality, and organizational image are distinct yet interrelated factors that jointly shape citizens’ perceptions of overall service quality and satisfaction. The core innovative contribution of the study lies in the contextual validation and extension of the model, offering a more comprehensive analytical framework that expands the traditionally narrow focus on functionality to systematically include governance critical dimensions such as technical competence and institutional reputation. This innovative framework serves as a robust and reliable analytical tool for assessing public services in institutional environments characterized by low trust and limited capacity. Moreover, the study puts forward three strategically oriented managerial innovations for reform: the development of integrated training programs that simultaneously build technical expertise and citizen-oriented service skills; the explicit embedding of governance principles, including equity and transparency, into service delivery processes; and the systematic enhancement of institutional legitimacy through stronger accountability and participatory feedback mechanisms. Together, these insights provide a practical and innovative roadmap for transforming public administration and rebuilding citizen trust across diverse emerging economy contexts

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