Accountability in the Internet Era: A Lesson from Local Governments in Indonesia

Nowadays, Indonesia is one of the countries with the highest internet user growth. In line with it, the local governments in Indonesia use their official website to report the government’s activities as an accountability form to the society. Thus, this study conducted for knowing the accountability characteristics and the factors that affect the level of internet accountability reports in the local government websites.Using content analysis based on Global Reporting Initiative (GRI) index in government agencies and OLS statistical approach on the 34 provinces’ official websites, this study finds, in general, the provinces’ websites have reported 63% of the total numbers that suggested by GRI. Furthermore, there are two main factors, i.e. the number of population and districts/cities, which positively affect the level of accountability reports in provinces’ website. However, no empirical evidence shows the press pressure affects the broad of website reporting in the Indonesia provinces context.Overall, this research indicates that the Indonesia local governments, in this case, provincial governments have focused on delivering their accountability to the society. Moreover, this is a good sign for the democracy growth in Indonesia. Furthermore, the Indonesia local governments may have to give more portions on their official website for answering the headline news from the mass media, specifically for the environmental and social themes. Therefore, it will further strengthen the governance-sustainability and democracy in Indonesia local government environment

Gender issues in local government accountability reports: insights from Islamic regions in Indonesia

Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-programs-reporting to the public, especially in Islamic areas, in the context of a democratic country like Indonesia.Method - The provincial governments of Aceh and West Sumatra were the main settings for this study, as they are the two main Islamic regions in Indonesia. This study used a qualitative content analysis approach to analyze the research data based on Accountability Reports in the span of 2017-2021, which was the primary data source for this research.Result - The results showed that the disclosure of gender issues in the accountability reports of the two provincial governments was still low, below 50% of the 18 indicator items used in this study. In addition, there is no standardized format for submitting government performance indicators and explanations.Implication - This research emphasizes that there is still a need for public encouragement for specific issues to receive an optimal policy share at the local government level.Originality - This is the first study known to examine Islamic values and gender disclosures in local government settings

PENGARUH PELANGGARAN PERATURAN PERBANKAN TERHADAP KINERJA KEUANGAN BANK DI INDONESIA

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pelanggaran peraturan perbankan terhadap kinerja keuangan bank di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari BI dan OJK, serta laporan keuangan bank yang terkait bank pelanggar peraturan perbankan di Indonesia dengan rentang tahun 2010-2013. Berdasarkan hasil penelitian dengan menggunakan pendekatan partially least squere. Ditemukan fakta empiris bahwa pelanggaran peraturan perbankan tidak berpengaruh secara signifikan terhadap kinerja keuangan perbankan, sehingga perlu dilakukan kajian lebih jauh atas efektifitas peraturan keuangan yang mengikat bank-bank di Indonesia dari segi teori dan konteks sosial ekonomi Indonesia. Namun demikian, penelitian ini menemukan fakta, ukuran bank pelanggar peraturan keuangan (SIZE) memiliki pengaruh positif dan signifikan secara langsung terhadap abnormalitas ROA dan ROE yang sering menjadi proksi dalam mengukur masalah pelanggaran peraturan keuangan, sehingga dapat dikaji lebih jauh sebagai salah satu tanda terjadinya pelanggaran peraturan keuangan di perbankan. Akhirnya, penelitian ini diharapkan dapat memberi masukan kepada pengembangan literatur akuntansi khususnya yang terkait dengan konteks perbankan dan memberikan pertimbangan kepada pihak berwenang atas  kebijakan dan pengontrolan bisnis melalui pengujian keefektifan peraturan perbankanyang hingga kini berlaku di Indonesia

PENGARUH PELANGGARAN PERATURAN PERBANKAN TERHADAP KINERJA KEUANGAN BANK DI INDONESIA

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pelanggaran peraturan perbankan terhadap kinerja keuangan bank di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari BI dan OJK, serta laporan keuangan bank yang terkait bank pelanggar peraturan perbankan di Indonesia dengan rentang tahun 2010-2013. Berdasarkan hasil penelitian dengan menggunakan pendekatan partially least squere. Ditemukan fakta empiris bahwa pelanggaran peraturan perbankan tidak berpengaruh secara signifikan terhadap kinerja keuangan perbankan, sehingga perlu dilakukan kajian lebih jauh atas efektifitas peraturan keuangan yang mengikat bank-bank di Indonesia dari segi teori dan konteks sosial ekonomi Indonesia. Namun demikian, penelitian ini menemukan fakta, ukuran bank pelanggar peraturan keuangan (SIZE) memiliki pengaruh positif dan signifikan secara langsung terhadap abnormalitas ROA dan ROE yang sering menjadi proksi dalam mengukur masalah pelanggaran peraturan keuangan, sehingga dapat dikaji lebih jauh sebagai salah satu tanda terjadinya pelanggaran peraturan keuangan di perbankan. Akhirnya, penelitian ini diharapkan dapat memberi masukan kepada pengembangan literatur akuntansi khususnya yang terkait dengan konteks perbankan dan memberikan pertimbangan kepada pihak berwenang atas  kebijakan dan pengontrolan bisnis melalui pengujian keefektifan peraturan perbankanyang hingga kini berlaku di Indonesia

Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms

Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia

This study tries to analyze the accountability and transparency of local government budgets throughout Indonesia, during the Covid-19 period, through their official website. This research then used an indicator-based content analysis that has been commonly used to measure accountability and transparency practices through local government websites while still adapting them to the local Indonesian context. This study shows the low level of accountability and transparency of local government budgets, especially about the re-focusing budget for the COVID- 19 response. It is suspected that this result is caused by (1) weak public pressure on the government, (2) the absence of standards that have law consequences governing the pattern of local government accountability on their official websites, (3) the uneven social-education-technology order of Indonesian society, especially in the regions of central and eastern Indonesia which are far behind. Therefore, there is no good community structure that can optimally oversee government accountability and transparency in all regions in Indonesia. Finally, this study suggests that the provincial government to district/city governments should pay more attention to accountability and transparency related to the budget as a form of government accountability by inviting the public to oversee these activities actively. This research is then expected to fill the discussion of accountability and transparency issues in the current government study literature

Nilai Budaya Lamaholot dalam Penentuan Harga Jual Kain Tenun Ikat: Studi pada Kelompok Perempuan Penenun “Tene Tuen” di Nusa Tenggara Timur

This study aims to reveal the practice of determining the selling price of woven cloth in a women's weaver group called "Tene Tuen". This research was conducted from July to August 2021 through interviews with leaders of the women weaver group. This study used the qualitative method with a descriptive approach as a research method and collected data by using interviews, direct observation, and documentation. This study found that the concept of formulating the selling price set by the (sellers) informants was not only formed by material values but also contained cultural and justice values with a holistic philosophy. In the end, the selling price determined by the tene tuen group seeks to create prosperity and justice for all parties

Sistem Anti fraud berbasis Metafora “Ronda”: Suatu usulan untuk Indonesia

Bangunan sistem anti fraud di seluruh dunia selama ini cenderung didominasi oleh model yang seragam dan berakar pada American-Western European style. Meski, terus ditemukan fakta, banyak sistem anti fraud tidak dapat berjalan efektif akibat tidak mempertimbangkan budaya lokal dalam pengaplikasiannya. Artikel ini kemudian mencoba meminjam paradigma posmodern dan metode metafora untuk mengkaji kumpulan teks di dunia maya guna menciptakan satu sistem anti fraud berbasis budaya ronda, demi menghadirkan sistem anti fraud yang sesuai bagi karekteristik bangsa Indonesia. Hasilnya, simpulan sementara artikel ini menemukan budaya ronda dapat menjadi metafora guna membangun sistem anti fraud khas Indonesia dan menyarankan untuk menghadirkan pengawalan penegakan hukum atas tindakan fraud sebagai salah satu bagian integral dari sistem anti fraud di Indonesia

Sistem Anti fraud berbasis Metafora “Ronda”: Suatu usulan untuk Indonesia

Bangunan sistem anti fraud di seluruh dunia selama ini cenderung didominasi oleh model yang seragam dan berakar pada American-Western European style. Meski, terus ditemukan fakta, banyak sistem anti fraud tidak dapat berjalan efektif akibat tidak mempertimbangkan budaya lokal dalam pengaplikasiannya. Artikel ini kemudian mencoba meminjam paradigma posmodern dan metode metafora untuk mengkaji kumpulan teks di dunia maya guna menciptakan satu sistem anti fraud berbasis budaya ronda, demi menghadirkan sistem anti fraud yang sesuai bagi karekteristik bangsa Indonesia. Hasilnya, simpulan sementara artikel ini menemukan budaya ronda dapat menjadi metafora guna membangun sistem anti fraud khas Indonesia dan menyarankan untuk menghadirkan pengawalan penegakan hukum atas tindakan fraud sebagai salah satu bagian integral dari sistem anti fraud di Indonesia

PENGARUH PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL: (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

This study aims to determine the effect of company growth (Asset Growth) and profitability (ROA) either partially or simultaneously on the capital structure (DER) of the Consumer Goods Industry companies listed on the Indonesia Stock Exchange. The independent variable in this study is Company Growth (X1) and Profitability (X2), while the dependent variable is Capital Structure (Y). This type of research is a causal research and the data used is secondary data obtained from documentation techniques. This study examines consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that partially company growth (Asset Growth) has a positive and significant effect on capital structure (DER), and profitability (ROA) has a negative and significant effect on capital structure (DER). Meanwhile, simultaneously company growth (Asset Growth) and profitability (ROA) have a positive and significant effect on capital structure (DER).Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan perusahaan (Asset Growth) dan profitabilitas (ROA) baik secara parsial maupun secara simultan terhadap struktur modal (DER) pada perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Adapun variabel independen dalam penelitian ini adalah Pertumbuhan Perusahaan (X1) dan Profitabilitas (X2), sedangkan variabel dependen adalah Struktur Modal (Y). Jenis penelitian ini adalah penelitian kausal dan data yang digunakan adalah data sekunder yang diperoleh dari teknik dokumentasi. Penelitian ini mengamati perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial pertumbuhan perusahaan (Asset Growth) berpengaruh positif dan signifikan terhadap struktur modal (DER), dan profitabilitas (ROA) berpengaruh negatif dan signifikan terhadap struktur modal (DER). Sementara secara simultan pertumbuhan perusahaan (Asset Growth) dan profitabilitas (ROA) berpengaruh positif dan signifikan terhadap struktur modal (DER).   Kata kunci: Asset Growth, ROA, DE