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Journal of Governance and Accountability Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 27746739     DOI : https://doi.org/10.35912/jgas
Core Subject : Social,
The Journal of Governance and Accountability Studies (JGAS) is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various social, political and government issues. JGAS welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas of governance and accountability issues.
Articles 142 Documents
Analysis of factors affecting the quality of Bintan District government financial reports Alamsyah, Muhammad Isa; Wibisono, Chablullah; Satriawan, Bambang
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1754

Abstract

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator. Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale. Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05. Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality. Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district. Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards. Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.
Implementation of public information disclosure policy in the house of Representatives of the Republic of Indonesia Ferdaus, Feri; Zaimasuri, Zaimasuri
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1771

Abstract

Purpose: This study aims to identify how the implementation of the public information disclosure policy in the House of Representatives (DPR) in 2019-2021 is going and to find the right strategies to be implemented so that the DPR can become an informative public body. Research methodology: This research uses a qualitative descriptive method with a case study approach, where primary and secondary data are obtained through in-depth interviews with predetermined key informants, field observations, and literature studies relevant to the research topic. Results: The findings show that the implementation of public information disclosure policy in Parliament is still not optimal due to various obstacles in the process of documenting, classifying, managing, and serving public information that are technical, administrative, bureaucratic, and political in nature. DPR needs to start building and developing an internal big data system that is connected to real time public information management and service applications. In addition, the active role of Members and factions in the House in providing public information is also important to support the successful implementation of public information disclosure in the House.
The role of waste banks in realizing good environmental governance in Bandarlampung City Alim, Muhammad Zahid
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1804

Abstract

Purpose: The aim of this research is to analyze the effectiveness of implementing the Waste Bank as an indicator of achieving the principles of Good Environmental Governance in Bandarlampung City in order to increase public awareness regarding the importance of a healthy environment. Research methodology: This study employs a normative method using a descriptive analysis approach. Secondary data were acquired through meticulous literature review and subjected to qualitative analysis. Rigorous literature selection ensured data validity. The outcomes of the analysis served as the basis for accurate conclusions within the research. Results: The research results show that the role of waste banks as an indicator of the principles of good environmental governance in Bandarlampung is not yet effective. Therefore, law enforcement is needed, which covers three aspects: structure, substance, and community culture. Limitations: The population growth in Indonesia, especially in urban areas, is dynamic. This causes a high population, which results in the accumulation of rubbish in people's lives. Contributions: Ineffective waste management is the basic reason for the Bandarlampung City Government to collaborate with Bandarlampung City Cleaning Service to socialize the role of waste banks. This socialization activity is an effort to enable people to carry out 3M activities (Draining, Covering and Burying) and use waste as a business opportunity.
Implementing social security programs for employees in Bandar Lampung: Challenges and recommendations Rahma, Siti; Triono, Agus; A.T., Marlia Eka Putri
Journal of Governance and Accountability Studies Vol. 3 No. 2 (2023): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i2.1873

Abstract

Purpose: The purpose of this study was to determine the application of the Sosial Security Program/Jaminan Hari Tua (JHT) program and the factors inhibiting the JHT program. Research methodology: This study is a type of Normative Juridical and Empirical Juridical research. Normative jurisdictional research is carried out based on legal materials such as legal theory, legal principles, and legislation related to research. Meanwhile, empirical juridicals were conducted through interviews. A qualitative analysis was performed. Results: The results of this research show that JHT has been implemented in accordance with Government Regulation Number 46 of 2015 concerning the Implementation of the Old Age Security Program. Article 22 states that the JHT can be withdrawn when fulfilling the requirements with a minimum participation period of 10 years. However, in reality, this has generated pros and cons because the JHT can only be cashed out at the age of 56. This can be detrimental to JHT participants who are not yet 56 years old but need to withdraw funds immediately. Limitations: The Social Security Organizing Agency (BPJS) has an Old Age Insurance Program (JHT) that guarantees workers to receive cash when entering retirement, experiencing total disability, and death. However, despite experiencing these conditions, JHT disbursements have obstacles when disbursing money. Contribution: Therefore, the BPJS should improve the JHT system and conduct socialization to overcome the lack of information related to JHT disbursement.
Rohingya refugees and its impact on informal economy: Cox's Bazar, Bangladesh Tanha, Moutusi; Siddique, Maliha Ahmed; Nurulhoque, Md.; Sumon, Md. Monirul Islam; Sazin, Rawshan; Hossain, Peas
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1896

Abstract

Purpose: The purpose of this study is to determine whether refugees in Cox's Bazar area of Bangladesh can successfully integrate into the informal economic sector. This evaluation was carried out by comparing the actions of refugees in the labor market with those of the local population. Research methodology: This study used survey data from two population groupings. The sample size included 300 Rohingya refugees and 300 locals from Coxs' Bazar, where they are now living. ANOVA was employed to compare the category mean differences owing to the limited sample size. The calculations would include wealth, occupation, language, religion, and race as labor market barriers. Results: The data indicated significant disparities in both types of occupations and monthly incomes between local workers and refugee workers. Furthermore, the findings also suggest that Rohingya refugees encounter greater challenges when entering the job market than local workers. Limitations: Refugees in Bangladesh are unable to work. They must stay at local and international NGO (Ministry of Foreign Affairs 2014). No Bangladeshi labor legislation has protected them. Bangladeshi authorities can also imprison refugees on illicit travel. A good Rohingya refugee policy in Bangladesh is crucial to human rights. Contribution: The Rohingya Muslim population in Myanmar has been subjected to genocide, resulting in their expulsion and subsequent migration to neighboring countries. Bangladesh is the primary host nation for the Rohingya group from Myanmar, which has sought safety there as refugees for many years. Due to their lack of legal employment opportunities in Bangladesh, these refugees engage in informal economic operations and participate in various criminal activities inside the place where they reside.
Salafiah pesantren ideology and KPU Muara Enim's efforts to increase voter participation Fachriyadi, Ahmad Naufal; Afryansyah, Afryansyah
Journal of Governance and Accountability Studies Vol. 3 No. 2 (2023): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i2.1900

Abstract

Purpose: This research aimed at finding out the ideology of Pondok Pesantren (Ponpes) Dhiya'us Salaf and the people of Karang Agung Village, Lubai Ulu Sub-district, Muara Enim Regency, South Sumatra Province which refused to participate in the General Election (Pemilu) and describe the efforts made by the General Electoral Commission (KPU) of Muara Enim Regency in overcoming this phenomenon. Research methodology: This research was conducted using a qualitative method in the form of a case study approach. Data collection techniques included observations, interviews, and Forum Group Discussion techniques. Results: The results showed that the administrators and the community around Pondok Pesantren Dhiya'us Salaf did not participate in the election for the following reasons: (1) avoiding division, (2) the absence of sanctions, (3) election of Western ideology, and (4) to focus more on their fields. On the other hand, the general electoral commission (KPU) of Muara Enim and South Sumatra made efforts to increase voter participation by (1) providing election socialization and voice education, (2) registering them into the Permanent Voter List (DPT), and (3) breaking up polling stations (TPS). Limitations: Researchers limited aspects of the problem only focused on the efforts of Muara Enim’s KPU and the ideology of Pondok Pesantren Dhiya'us Salaf to create efficient and detailed research. Contribution: In addition to being a solution for breaking the abstainers (Golput) chain, the benefits of this research for the General Electoral Commission (KPU) of Muara Enim and the ranks of the Election Supervisor are a reference material for formulating the right pattern of socialization and political education.
Adopting an enterprise resource planning system in village government Restu, Arnold; Gamayuni, Rindu Rika; Yuliansyah, Yuliansyah
Journal of Governance and Accountability Studies Vol. 4 No. 1 (2024): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i1.1906

Abstract

Purpose: The obligation of the Village Government to realize accountability and transparency of rural funds "forced" the village to use the ERP system. This study investigates the characteristics of technologies, individuals, and organizations that influence user decisions to adopt systems that will impact their performance. Research methodology: The technology acceptance model (TAM) was used to understand the factors that influence the adoption of the system and its impact on user performance. Data obtained from 72 users spread in Lampung Province. Results: The results showed that the compatibility of the system significantly influence the perceived usefulness. Facilitating conditions has a significant effect on perceived ease of use. Perceived usefulness and perceived ease of use has positive effect on symbolic adoption. Symbolic adoption significantly affects the user’s performance positively. Implementation: The implementation of this study involves a mixed-methods approach, including a survey and interviews with users and stakeholders, as well as a case study analysis of successful ERP implementations in village governments. Contribution: The contribution of this research is the identification of factors that contribute to successful ERP implementation in village governments, which can inform future adoption decisions and improve user performance.
Monetary policies and economic management: Evidence from Sub-Saharan Africa Nwosu, Kanayo Chike; Okafor, Ekwunife Gabriel; Egbunike, Chinedu F.
Journal of Governance and Accountability Studies Vol. 3 No. 2 (2023): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i2.1911

Abstract

Purpose: The objective of this paper is to empirically analyze the application of monetary policies for economic management in Sub-Saharan African countries. The study used time series data from two African countries, specifically Kenya and Rwanda to examine the effect of broad money on the Gross Domestic Product growth rate. Research methodology: The study relied on secondary data; obtained from the World Bank Development Indicators database. The study analyzed the data using both descriptive and inferential statistical techniques. The hypothesis was tested using the Ordinary Least Squares (OLS) technique. The data were checked for normality and subjected to Unit Root tests using the Dickey-Fuller, Augmented Dickey-Fuller and Phillips-Perron text prior to further analysis. Results: The results confirmed the stationarity of the data. The descriptive statistics showed that all variables were normally distributed. The OLS result showed that broad money growth had a positive statistically significant effect on the GDP growth rate of both countries. Limitations: The study focused on two sub-Saharan African countries. Contribution: This study explicates the fact that in order to have a robust financial system, which eventually results in sustainable economic development, solid monetary policies must be maintained. Practical Implication: The implication of this study is the identification of how responsible, long-term fiscal and budgetary stance encourages economic growth. Novelty: The study focuses on the application of monetary policies in the economic management of Sub-Saharan African countries; with a particular emphasis on Kenya and Rwanda. These two countries have recorded remarkable growth in Sub-Saharan Africa compared to other countries.
Policy to replace electronic card into population digital in South Lampung Regency Putri, Afifa Marsa; Syamsu, Syamsir; Triono, Agus
Journal of Governance and Accountability Studies Vol. 4 No. 1 (2024): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i1.1919

Abstract

Purpose: The aim of this research is to determine the need to implement a policy of replacing E-KTP with Digital Population Identity (IKD) in South Lampung Regency and to determine the implementation of a policy of replacing E-KTP with Digital Population Identity (IKD) in South Lampung Regency. Research methodology: This study employs a normative empirical method using a descriptive analysis approach. Secondary data were acquired through meticulous literature review and subjected to qualitative analysis. Rigorous literature selection ensured data validity. The outcomes of the analysis served as the basis for accurate conclusions within the research. Results: The research results show that changing KTP-e to IKD needs to be done because of the implementation of Permendagri No. 72 of 2022 concerning Standards and Specifications for Hardware, Software and Digital Identity Card Blanks. This was implemented because the e-KTP was no longer in line with the dynamics of the need for population administration services supported by a digital system. Limitations: The implementation of changing e-KTPs to IKDs in the South Lampung Regency has not been optimal, because the acquisition of IKD activations has only reached 14.04% of the number of existing villages and sub-districts. In practice, any service still requires a physical KTP. Contribution: This research explains that IKD is a solution to the problem of the scarcity of e-KTP blanks, which has always been an obstacle in implementing e-KTP because of the relatively high demand for recording and printing identity cards.
Dependency and underdevelopment in the third world countries: A Nigeria experience Emmanuel, Ojo Oluwatoyin
Journal of Governance and Accountability Studies Vol. 3 No. 2 (2023): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i2.1964

Abstract

Purpose: This study aimed to examine dependency and underdevelopment in Nigeria. The themes of underdevelopment and dependency are used to characterize the social and economic circumstances of the third world. Research methodology: This article incorporates primary data through questionnaires, observations, and secondary data through consultation with several textbooks, magazines, journals, and other publications. Using simple random selection, thirty-seven out of 40 electronically presented surveys were completed. Results: The Nigerian economy is subject to the influence of the global political economy and the country does not have complete control over its economic system. Some elements, such as the actions of members of the economic elite and multinational firms, negatively impact the Nigerian economy. Limitations: Time constraints and availability of relevant literature, papers, and data are some of the main obstacles to the study project. Contribution: The findings will help policymakers and government officials develop effective economic strategies that address fundamental reasons for economic reliance.