cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@goodwoodpub.com
Phone
+6282179769602
Journal Mail Official
admin@goodwoodpub.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
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
 6   7   8   9   10 
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.
Cloud accounting: strategic advantage for maximising Shareholder wealth in Nigeria’s pharmaceutical sector Ikwuo, Ama Kalu; Ukoha, Adaku Chinonyerem; Nworie, Gilbert Ogechukwu
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.v5i1.2529

Abstract

Purpose: This study examines the effect of cloud accounting on shareholder wealth maximization among listed pharmaceutical firms in Nigeria. Specifically, this study examined the effect of cloud accounting software usage and cloud accounting software intensity on the return on equity of listed pharmaceutical firms in Nigeria. Methods: An ex post factor research design was used in this study. A sample size of Five listed pharmaceutical firms in Nigeria were purposively sampled from a population of seven (7). Secondary data were sourced from the annual reports of firms from 2014 to 2023, covering a ten-year period. In addition to the descriptive analysis, model diagnoses such as multicollinearity, autocorrelation, heteroskedasticity, and normality tests were conducted to validate the model. Hypotheses testing was performed using estimates from robust least-squares regression at the 5% significance level. Results: The findings indicate that while cloud accounting software usage significantly improves the return on equity of listed pharmaceutical firms in Nigeria (p-value = 0.0056), cloud accounting software intensity negatively affects the return on equity of listed pharmaceutical firms in Nigeria (p = 0.0147). Limitations: This study’s limitation is based on the fact that the findings cannot be generalized to other sectors apart from the Nigerian pharmaceutical sector. Contributions: Based on the findings of the study, pharmaceutical firms in Nigeria should enhance their investment in cloud accounting software by regularly training their finance teams on the effective use of these systems to maximize the benefits of cloud accounting to improve shareholder value.
Financial stress among female entrepreneurs in Nigeria: The buffering effect of financial literacy Onochie, Christopher Chinedu; Nworie, Gilbert Ogechukwu
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.v5i1.2617

Abstract

Purpose: As financial stress considerably hinders the success and sustainability of female entrepreneurs in Nigeria, this is exacerbated by financial illiteracy, which leaves many unable to manage their business finances effectively. In view of the above problem, this study examines how financial literacy affects financial stress among female entrepreneurs in Nigeria. Methods: This study used a descriptive survey research design. The sample consisted of 285 female entrepreneurs selected from a population of 994 female entrepreneurs in Ebonyi State. Primary data were collected using a structured questionnaire. Ordinal regression analysis was conducted to test the hypotheses. Results: The use of financial products and services significantly reduces financial stress (?1 = -0.413391; p-value = 0.0261), budgeting significantly reduces financial stress (?2 = -0.080064; p-value = 0.0364), and emergency fund creation significantly reduces financial stress (?3 = -0.226254; p-value = 0.0094). Conclusion: Financial literacy mitigates the challenges of financial stress by empowering women with the knowledge and skills required to make informed financial decisions. Limitations: The study was limited to female entrepreneurs in Ebonyi State, which may not be representative of other regions or genders. Contributions: This study is useful in the fields of entrepreneurship, finance, and gender studies, particularly for policymakers, financial educators, and organizations that support female entrepreneurs. Recommendation: The Nigerian Ministry of Commerce, Industry, and Business Development should initiate entrepreneurial financial literacy programs incorporating practical tools, such aThe s interactive workshops on budget management, digital budgeting applications, and real-life case studies, to enhance budgeting skills among female entrepreneurs.
Envisioning Accountability through a Mobile Application: a Theoretical Framework Arafat, Md. Yeasir; Fahmida
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.v5i2.2706

Abstract

Purpose: The accountability of public officials is a cornerstone of democratic systems; however, citizens often struggle to oversee delegated authorities effectively because of population growth and governance complexity. This study proposes a mobile application designed to bridge this gap by enabling direct citizen engagement, real-time oversight, and transparency through an autonomous accountability committee. Methods: This theoretical study employed a qualitative, hypothesis-driven approach that integrated governance principles, technological feasibility assessments, and comparative analyses. Results: The proposed framework enables structured citizen participation in accountability processes through features such as complaint submission, voting, data audits, oversight, and investigative reporting. By aligning governance processes with democratic principles, the system fosters transparency, trust, and public administration responsibility. Conclusion: The framework for an accountability mobile application leverages technology to improve transparency, citizen engagement, and government oversight. It addresses inefficiencies in traditional systems while overcoming challenges such as data security and legal recognition. Compared with existing digital tools, this system offers stronger engagement and enforcement. Future research should focus on pilot implementations to assess their impact on governance and public trust. Limitations: As the research is entirely theoretical, practical challenges such as government adoption, cyber security risks, legal compliance, and technological scalability remain untested. The feasibility of implementation depends on institutional cooperation and regulatory adaptation. Contributions: This research advances the discourse on democratic oversight, digital accountability, and citizen empowerment in public administration. Key features include AI monitoring, blockchain security, decentralized participation, and technology-based digital mechanisms, along with existing methods to ensure an effective accountability system.

Page 8 of 15 | Total Record : 142

 6   7   8   9   10 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): January Vol. 5 No. 2 (2025): July Vol. 5 No. 1 (2025): January Vol. 4 No. 2 (2024): July Vol. 4 No. 1 (2024): January Vol. 3 No. 2 (2023): July Vol. 3 No. 1 (2023): January Vol. 2 No. 2 (2022): July Vol. 2 No. 1 (2022): January Vol. 1 No. 2 (2021): July Vol. 1 No. 1 (2021): January More Issue