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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,
Social Sciences
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.
Arjuna Subject : Ilmu Sosial - Sosiologi dan Ilmu Politik
Articles 142 Documents
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The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag Kalsum, Umi; Safitri, Rika Henda; Atiyatna, Dirta Pratama; Audrey, Audrey
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.1977

Abstract

Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022. Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination. Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag. Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag. Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject. Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.
Government size and digital inequality in Indonesia Yulianita, Anna; Subardin, Subardin; Zulfikri, Zulfikri
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.v4i1.1981

Abstract

Purpose: This study analyzed the impact of government size in the field of infrastructure on digital inequality in Indonesia. Method: This study uses panel data analysis with the CEM, FEM, and REM approaches using research samples from the Central Bureau of Statistics, Ministry of Finance, and International Telecommunication Union in Indonesia. Results: The results of this study indicate that government-sized infrastructure has a negative and significant effect on the ICT Index, while the square government-sized infrastructure/infrastructure expenditure optimization effect has a positive and significant impact on the ICT Index, and the implementation of the infrastructure budget supports digital equity; therefore, it is necessary to have an equal distribution of infrastructure in all corners in order to proportionally increase the allocation of the infrastructure budget. This means that the size of the government is still too small to equalize the increase in the ICT development index. Based on the government size threshold, the average for each province in Indonesia reached 68 percent. Limitations: This study was limited to the national level of each region in Indonesia. Contributions: This study aims to serve as a reference for government considerations in strategic policies related to infrastructure spending and issues of the technology change strategy.
Self-censorship in using social media in Bangladesh: Does regime structure matter? Nughat, Sabrina
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.v4i1.2284

Abstract

influences social media users' self-censorship by examining how repression, legal frameworks, surveillance, and media control affect online expression and free speech. Method: This study on self-censorship in Bangladesh used interviews, content analysis, focus groups, and surveys to understand users' online behavior under a hybrid regime. The results showed that laws such as the Digital Security Act increased self-regulation. Results: The study revealed that regime structure significantly impacts self-censorship on social media in Bangladesh. Democratic environments reduce self-censorship, whereas restrictive regimes increase it. Higher educational levels are associated with greater self-censorship, likely due to heightened awareness of the consequences. Gender and government actions had a minimal impact. An interaction effect demonstrates that a "climate of fear" combined with critical content intensifies self-censorship, emphasizing the role of regime type and freedom of expression in shaping online behavior. Limitations: The study on self-censorship in Bangladesh has limitations, including sample bias, potential inaccuracies due to self-reporting, overlooking regional variations, and cultural factors, which affect the generalizability of findings across different contexts. Contributions: This study provides valuable insights into how the regime structure influences self-censorship on social media in Bangladesh. By highlighting the correlation between authoritarian tendencies and increased self-censorship, this study elucidates the impact of laws such as the Digital Security Act on online behavior. The findings contribute to understanding the broader effects of political regimes on digital expression, offering a framework for examining self-censorship in varying political contexts, and informing future research on digital rights and freedom of expression.
Design of village e-budgeting information systems Indratno, Imam; Fardani, Irland; Kuntoro, Sena Hari
Journal of Governance and Accountability Studies Vol. 4 No. 2 (2024): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i2.2296

Abstract

Purpose: This study aims to design the flow of the e-budgeting system to develop the village financial system, as well as to increase transparency and accountability of the web-based budget system and minimize the occurrence of corruption loopholes in the village. Method: The design system uses the waterfall method to analyze a model systematically. The model development step starts with the design of the system, database, menu structure, and interface. The design of the e-budget information system is built using PHP and MySQL programming in the form of web-based applications. Results: This study developed a web-based e-budgeting application using the waterfall method to manage village finances. The online system increases flexibility, allowing access from any device. It runs smoothly on computers, with all menus functioning as designed, and is expected to simplify village financial management. Limitations: The researchers’ capability in designing the system is not optimal, as the researchers do not have the basis of informatics engineering, so the results obtained and delivered are not too detailed. Contributions: This system is expected to be useful to facilitate the process of financial management at the village government level. Novelty: The novelty of this study lies in the design of a village e-budgeting system with features like automatic Standard Unit Price calculation, automated tax management, and tracking of village income (PADes) for transparency. This application aims to enhance financial management, ensuring transparency and accountability in the village.
Genocide and political destruction in Tigray: The imperative for systemic transformation Alemu, Muauz Gidey
Journal of Governance and Accountability Studies Vol. 4 No. 2 (2024): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i2.2323

Abstract

Purpose: This study examines the severe governance and public service challenges in the Tigray region of Ethiopia following genocide and political destruction, aiming to analyze the impact of the conflict on governance structures and advocate for transformative frameworks. Methods: A qualitative survey involving 2,280 respondents was conducted using systematic random sampling and snowballing, with data collected through semi-structured interviews, focus group discussions, and field observations, analyzed using ATLAS.ti version 9. Results: The findings revealed significant gaps between public expectations and government performance, highlighting political destruction, governance collapse, and deteriorating public services. Importantly, the research underscores the often-overlooked invisible damage to political systems that perpetuate ongoing violence and societal decay. Limitations: This study emphasizes the need for governance and political transformation that enhances accountability, transparency, and citizen engagement to prevent further political decay, calling for coordinated governance strategies aligned with democratic principles to empower citizens and contribute to Tigray's recovery, sustainable development, and social cohesion. Contributions: This study contributes to the theoretical and empirical body of knowledge on the impact of genocide on politics and governance and the strategies for the post-genocide transformation of governance and society.
Determinants of brain drain in Nigeria: Does financial inclusion matter? Aliyu, Ahmed Alhaji; Lawal, Mutalib Tunde
Journal of Governance and Accountability Studies Vol. 4 No. 2 (2024): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i2.2417

Abstract

Purpose: Nigeria has witnessed a substantial emigration of educated and skilled workers to other countries in the quest for greener pastures. Developing nations, such as Nigeria, with a recognizable number of highly educated and skilled individuals with an attitude to work to earn a living, are potentially exposed to brain drain syndrome, which is inimical to economic prosperity struggles. Hence, this study investigated whether financial inclusion is a determinant of brain drain in Nigeria. Method: Quantitative methods were used in this study, employing ARDL-ECM regression to analyze both short- and long-run relationships among the variables. Data were collected from the International Monetary Fund, Nigeria Bureau of Statistics, and the Central Bank of Nigeria (2003–2022). Results: The study established that Gross Domestic Product per Capita, ATMs per 100,000 Adults, Deposits with Commercial Banks % to GDP and Political Stability have a negative relationship with Brain Drain in Nigeria, whereas unemployment, bank credit to the private sector, and government efficiency have a positive relationship with brain drain. Limitations: The study was limited to Nigeria, and the findings may not be generalizable to other countries. Contributions: This study contributes to the field of finance in terms of financial inclusion matters and to the Nigerian government by identifying the determinants of brain drain in Nigeria. Novelty: This study added financial inclusion as a determinant of brain drain in Nigeria, which other existing studies have not covered.
Artificial intelligence in public service and governance in Nigeria Nwosu, Chibuzo Charles; Obalum, Dike Chijioke; Ananti, Mathias Ozoemena
Journal of Governance and Accountability Studies Vol. 4 No. 2 (2024): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i2.2425

Abstract

Purpose: This study explores the current state of artificial intelligence implementation in Nigeria’s public service and the potential benefits, challenges, and strategic steps needed to harness AI for improved governance and service delivery. Methods: The research design was qualitative. The data were collected using secondary data collection, in which a thorough literature review of academic articles, books, and reports related to AI was consulted. This study applied a thematic research approach to clarify the underlying issues, beliefs, and experiences related to artificial intelligence in governance and public services. The study was also anchored to content analysis. Results: The findings revealed that AI application in Nigeria’s public service is still in its early stages, with promising developments in areas such as e-governance, healthcare, banking sector, real estate business, and law enforcement/security outfits. There is a need for the government in Nigeria to invest significantly in infrastructural advancement and human capital development, which in turn will close the skill gaps, infrastructural deficits, and lapses that crop up from the unawareness of Artificial Intelligence in the technological advancement of Nigeria. Limitations: This study examined the current state of AI in Nigeria's public services and governance by identifying the key barriers that affect the adoption and implementation of AI. The study made progressive recommendations that integrated the application of artificial intelligence in public services and governance in Nigeria. Contributions: This study provides a comprehensive understanding of how AI can be adopted in Nigeria’s unique environment. Findings: This study did not receive any funding from any agency or organization.
The challenges of digital governance in the Regions: Study in Central Lampung Regency, Indonesia Mukhlis, Maulana; Makhya, Syarief; Yulianto, Yulianto; Aviv, Muhammad
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.2448

Abstract

Purpose: Adopting digital technology in government processes is believed to improve a state's administration. Almost any change management theory emphasizes the importance of technology as one of the main components to address whether an organization, including public organizations has the ability to win competitions. Digital technology adoption for public services responds to inefficiency, participation frustration, and minimum collaboration and service innovation. This paper investigates the application of digital technology in an integrated digital government modernization, its implications, and challenges in creating expected public values in the Middle Lampung Regency, Indonesia. Methods: This qualitative study involved informants with authority in regional digital government administration. Data were collected through interviews and document analysis. Data were analyzed by using a descriptive content analysis procedure. Results: The results show that although digital government services have been implemented in various types of public services, they are not integrated with public service business processes so digital service applications spread across various types of services cannot be integrated properly. Limitations: There are gaps between applications and service qualities, including fraud in some cases. Contributions: The digital government that is expected to be the optimal method for improving innovation, value, and public service quality cannot be implemented quickly because of complex challenges that must be addressed.
The dynamics of fiscal deficit and current account in 12 SADC countries Kondo, Talent; Mutsvangwa, Simba
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.2499

Abstract

Purpose: This study examines the relationship between fiscal deficits and current account deficits in SADC countries. Methods: A panel analysis using a random-effects model with secondary data from 2009 to 2020 was employed. Results: Higher fiscal deficits affected current account deficits in the SADC region. Real interest rates and trade openness are critical determinants of both deficits. Contributions: This study enhances the understanding of macroeconomic imbalances in the SADC region, guiding policymakers in creating tailored policy frameworks for economic stability and sustainable development. Novelty: The study provides a comprehensive analysis of the relationship between fiscal deficit and current account deficits in Southern African Development Community (SADC) 12-member countries, offering significant insights into the macroeconomic dynamics of the region. A panel analysis using a random effects model with data spanning September 2009 to December 2020 was employed, capturing trends and individual country effects. This study provides a robust examination of common trends and individual country effects, enriching the understanding of how these macroeconomic variables are important within the SADC context. Its emphasis on tailored policy frameworks to address fiscal and external imbalances reflects a forward-looking approach, offering practical guidance for policymakers striving to enhance economic stability and sustainable development within the SADC region. As an area for further study, the same research can be replicated in BRICKS countries and a comparative analysis can be conducted for a broader analysis.
Mediating role in industry 4.0 (4IR) adoptions and sustainable corporate financial growth in developed economies Rahim, Md Jawadur; Islam , Md. Jahidul; Islam, Md. Nasirul; Rahim, Muhammad Ihsan Ibn
Journal of Governance and Accountability Studies Vol. 4 No. 2 (2024): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i2.2511

Abstract

Purpose: This study explores the role of Industry 4.0 maturity in enhancing corporate financial performance in developed economies. It examines how technological innovation impacts internal business process performance (IBPP), supply chain performance (SCP), and customer performance, which mediate financial outcomes. Methods: A survey was conducted among 110 manufacturing firms in the United States, selected from a database of 834 eligible companies. The study employed AMOS software for structural equation modelling (SEM) to test hypotheses based on survey data. The maturity of Industry 4.0 technologies in these firms was measured using a comprehensive framework. Results: The study found that Industry 4.0 maturity significantly improves IBPP and SCP, positively affecting customer performance. Notably, customer performance serves as a full mediator between SCP, IBPP, and financial performance. Firms with higher Industry 4.0 maturity show better financial results due to improved customer engagement and satisfaction. Limitations: The study's findings are based on a sample of 110 firms, which limits generalizability. Future research with larger and more diverse samples is recommended. Contributions: This research contributes to understanding how Industry 4.0 technologies influence financial success, providing valuable insights for policymakers and business leaders in manufacturing sectors. Novelty: The study uniquely examines the complementary roles of IBPP, SCP, and customer performance in mediating the relationship between Industry 4.0 maturity and financial outcomes.

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