O USO DO GOVERNO ELETRÔNICO NAS UNIVERSIDADES PÚBLICAS BRASILEIRAS

Objetivo: Examinar a relação entre o perfil dos administradores das universidades federais brasileiras e a utilização do governo eletrônico para a consecução de uma maior transparência, mas principalmente, como forma de divulgar informações relacionadas a finanças públicas, de forma confiável, tempestiva e periódica. Metodologia: os dados foram coletados mediante uma pesquisa com 118 administradores públicos responsáveis pela administração de universidades federais brasileiras. A taxa de resposta foi de 40,68%, com 48 respostas úteis. Foram realizados testes de significância e a análise do modelo foi realizada através de regressões lineares através do programa estatístico SPSS. Resultados: Os resultados estatísticos demonstraram que existe uma relação entre as características demográficas dos gestores públicos e a transparência de informação, embora os resultados apresentados para as universidades sejam diferentes daqueles apresentados por pesquisas anteriores em distintas organizações. Conclusões: Conclui-se que além das características institucionais, o perfil dos administradores públicos também pode influenciar nos modelos de gestão, afinal, em última instancia, são os indivíduos quem são os responsáveis pelas decisões

Rancangan Penyusunan Sistem Informasi Akuntansi pada Pemerintah Daerah Guna Meningkatkan Good Governance dan Tata Pelaporan yang Sesuai dengan Standar Akuntansi Sektor Publik (Studi Kasus di Pemerintah Kabupaten Sukoharjo)

The problem to be solved in this study is how suitability of financial management with government accounting standards, how compliance with the legislation in force, and how the implementation of accounting information systems that exist in Sukoharjo regency, Central Java. The purpose of this study were: 1) Identify and establish correspondence between the regional financial information system Government Sukoharjo that have been enacted by the Government Regulation and Public Sector Accounting Standards (SAP), 2) identify the needs of information systems in financial management, 3) Develop systems accounting information for financial management in Sukoharjo.This study begins with a survey to all SKPD and SKPKD in Sukoharjo district government. The survey aimed to identify the suitability of information systems in the area of financial SKPDs Sukoharjo District Government Regulation Government and Public Sector Accounting Standards. Furthermore, testing the feasibility of financial accounting information system of the region and its internal control system, to identify the weaknesses and strengths of the existing system. Third, do FGD (Focus Group Discussion) to identify the chart of accounts used in recording applications and financial management. Fourth, to design and construct a prototype-based accounting information system database. Results from this study show some basic things; 1) is not referring to public sector accounting practices in accordance with government accounting standards which accrual, 2) is not sufficient disclosure made on financial statement presentation area, 3) lack of compliance with the legislation in force and 4) have not applied accounting information system could facilitate the presentation of financial reporting in accordance with public sector accounting standards, and Regulation 71/2010 on accrual accounting

Online transparency for accountability: one assessing model and two applications

This paper proposes, in the context of Open Government, a model to assess how public sector entities are taking advantage of the internet as an information disclosure tool and a means to promote transparency, specifically in what concerns the use of public resources (input transparency for accountability). The assessment model and resulting Transparency Index gives particular attention to the disclosure of detailed (disaggregated) data according to the principles of Open Government Data, namely by valuing data visibility, adequate format for further processing, and the autonomous presentation of individual information items. Subsequently, the paper demonstrates the applicability of the proposed model by carrying out two assessment exercises on two subsets of Portuguese and Italian municipalities. Results show that, all in all, the municipalities analysed do not yet disclose enough information useful for accountability processes and they do not take advantage of the internet potential to make the data provided more visible and re-usable by citizens and local stakeholders. Alone, high-level policy directives, governmental requirements and national legislation guaranteeing access to information are not enough to ensure public entities (municipalities in particular) disclose all the relevant data, and therefore specific guidelines are needed

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN MELALUI INTERNET OLEH PEMERINTAH KABUPATEN/ KOTA DI PULAU JAWA

Penelitian ini bertujuan untuk mengetahui Pengaruh Ukuran Pemerintah Daerah, Ukuran Legislatif, dan Tingkat Pendidikan Masyarakat terhadap Pengungkapan Laporan Keuangan melalui Internet. Populasi dalam penelitian ini yaitu Pemerintah Kabupaten/ Kota yang ada di Pulau Jawa. Pada penelitian ini menggunakan teknik purposive sampling yang terdiri dari 201 observasi dari 67 pemerintah kabupaten/ kota di Pulau Jawa selama tahun 2016-2018. Setelah dilakukan outlier, jumlah observasi akhir yang digunakan untuk penelitian ini sebanyak 174. Penelitian ini menggunakan data sekunder yang diperoleh dari berbagai sumber, diantaranya website resmi masing-masing pemerintah daerah, website BPS, dan website BPK RI. Pengujian penelitian ini menggunakan Analisis Regresi Berganda dengan menggunakan aplikasi SPSS versi 24. Hasil penelitian ini menunjukkan bahwa (1) Ukuran Pemerintah Daerah berpengaruh positif terhadap pengungkapan laporan keuangan melalui internet oleh pemerintah kabupaten/ kota di Pulau Jawa tahun 2016-2018; (2) Ukuran legislatif tidak berpengaruh terhadap pengungkapan laporan keuangan melalui internet oleh pemerintah kabupaten/ kota di Pulau Jawa tahun 2016-2018; dan (3) Tingkat pendidikan masyarakat berpengaruh negatif terhadap pengungkapan laporan keuangan melalui internet oleh pemerintah kabupaten/ kota di Pulau Jawa tahun 2016-2018. This study aims to examine the influence of local government size, legislature size, and education level of community on internet financial report disclosure. The population in this researchis the District/ City Government in Java Island. This research usea purposive sampling technique and acquiredof 201 observations from 67 district / city governments in the Java Islandduring 2016-2018. After the outliers test, the final number of observations for this researchwas 174. This research usesecondary data obtained from various sources, including the official websites of each local government, the BPS website, and the BPK RI website. The research test used Multiple Regression Analysis using the SPSS version 24.Theresults of this study indicate that (1) the local governmentsizehas a positive effect on the internet financial report disclosureby thedistrict/ city governments in JavaIsland during 2016-2018; (2) Legislaturesize has no effect on the internet financial report disclosure by the district/ city governments in Java Island during 2016-2018; and (3) The education level of communityhas a negative effect on the internet financial report disclosure by the district/ city governments in Java Island during 2016-201

Odrednice proračunske transparentnosti hrvatskih općina

Proračunska transparentnost u novije je vrijeme sve češći predmet istraživanja. Transparentnost lokalnih jedinica smanjuje mogućnost za korupciju, utječe na povjerenje građana u lokalnu vlast te daje širu sliku financijskog stanja javnosti. Cilj rada je bio odrediti koje ekonomske, socio-kulturološke i političke varijable imaju statistički značajan učinak na proračunsku transparentnost. Analiziraju se odrednice proračunske transparentnosti svih 428 hrvatskih općina. Primjenom Poissonove regresije ispituje se postojanje statistički značajnog utjecaja političke ideologije, političke konkurentnosti, stope nezaposlenosti, pristupa internetu, fiskalnog kapaciteta po stanovniku i broja stanovnika na proračunsku transparentnost. Rezultati analize su pokazali da stopa nezaposlenosti i broj stanovnika statistički značajno utječu na proračunsku transparentnost.Budget transparency has recently become more and more subject to research. Transparency of local units reduces the possibility of corruption, affects citizens' trust in local government and gives a wider picture of the financial state of the public. The aim of the paper was to determine which economic, socio-cultural and political variables have a statistically significant effect on budgetary transparency. The parameters of budgetary transparency of all 428 Croatian municipalities are analyzed. Using Poisson's regression, the existence of statistically significant influences on political ideology, political competitiveness, unemployment rates, internet access, fiscal capacity per capita and population on budget transparency is examined. The results of the analysis showed that the unemployment rate and the number of inhabitants statistically have a significant effect on budgetary transparency

TRANSAPARANSI ANGGARAN PADA WEBSITE RESMI PEMERINTAH PROVINSI DI INDONESIA

There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level of highereducation, internet access in households, local revenue, local expenditure andintergovernmental revenue influence budget transparency on the official website oflocal government. The data of this research comprise 102 budget document duringthe period 2017–2019 collected from 34 local governments across Indonesia byemploying the census method. The data then are analyzed using logistic regression.The results of this study show that level of higher education and internet access inhouseholds has a positive significant influence to budget transparency on localgovernment websites in Indonesia, while the local revenue has a negative nosignificant influence to budget transparency. Local expenditure andintergovernmental revenue has a positive no significant influences to budgettransparency on local government websites in Indonesia

Transparência financeira do sector empresarial local: informação disponibilizada nos sítios web

O objectivo deste trabalho é analisar a informação institucional, previsional e financeira que as entidades do Sector Empresarial Local disponibilizam nos seus sítios web, a visibilidade dessa informação e o formato em que é disponibilizada. Utilizando como ponto de partida o índice de transparência utilizado em trabalhos anteriores de avaliação das Câmaras Municipais (Lourenço et al., 2011), foram definidos 22 itens de informação a partir da análise da Lei nº 53-F/2006 (Regime Jurídico do SEL), do Plano Oficial de Contabilidade das Autarquias Locais (POCAL) e do Sistema Integrado de Informação da Administração Local (SIIAL), e considerados os princípios de open government data propostos por diversas entidades e investigadores. O trabalho desenvolvido consistiu na análise sistemática dos sítios das 190 entidades com presença detectada na web, a partir de uma listagem de 280 entidades inicialmente identificadas. Dessa análise resultou a atribuição de uma classificação a cada sítio segundo o índice de transparência elaborado pelos autores. A análise dos dados recolhidos permite concluir que a generalidade dos sítios web das entidades do Sector Empresarial Local disponibiliza ainda um número muito limitado de itens de informação, com fraca visibilidade no sítio e em formatos que não permitem o seu processamento autónomo e automático. Tal como as Câmaras Municipais, também as entidades do Sector Empresarial Local não parecem portanto estar a tirar partido das potencialidades da Internet para constituir os seus sítios web como verdadeiras plataformas de transparência, prestação de contas e responsabilização dos seus agentes perante os cidadãos

Trends of e-government research: contextualization and research opportunities

E-Government is a broad research field in which researchers are currently involved in a range of different research projects. Our purpose in this paper is to assist researchers in the development and direction of future analyses, identifying trends in terms of research and the methodology used. Universities and departments that make the main scientific contributions are identified, in order to locate and contextualize the research carried out into e-Government and to enhance intercommunication among researchers and thus knowledge in this field. To achieve this goal, we examined periodical publications listed in the Social Science Citation Index (SSCI) of the Institute for Scientific Information (ISI) in the fields of Public Administration and Information Science, during the period 2000-2009. Knowledge gaps and research opportunities have been derived, highlighting the need to use quantitative methodologies and to identify key factors to promote a theoretical framework to enhance the efficient implementation of e-Government, as well as identification the main universities where the researchers can complete their doctoral academic training

Identifying Motivation of the Local Governments to Improve the Sustainability Transparency

This paper examines the sustainability transparency of governments, i.e., the disclosure of information on the sustainability of their actions. To do so, we identify contributory factors to the online disclosure of environmental, social, economic and general information by local governments in Nordic countries. Linear regression analysis was used to identify factors infl uencing the online dissemination of government information on sustainability; a factor analysis, as a precursor to linear regression, led us to reduce 14 explanatory variables to four factors: fi nancial risk, demography, professional qualifi cations and local government resources. The results obtained show that local fi - nancial priorities have a greater impact on the sustainability-related content of governmental websites than does concern for the needs of the population. Furthermore, an organization’s disclosure of its fi nancial risks, together with greater awareness of stakeholders’ demands, could promote transparency in the fi eld of environmental, social and economic sustainability, while local demographic characteristics could foster the publication of information on environmental sustainability.This study was carried out with the assistance of a research project funded by the Regional Government of Andalusia (Ref. P11-SEJ-7700) and that of two projects funded by the National Research Plan, Nos. ECO2010-17463-ECON and ECO2010-20522-ECON

Determinantes de la divulgación de información financiera a través de Internet por parte de los gobiernos locales bonaerenses : Proyecto UNLP 11/E128

El presente estudio tiene como objetivo identificar los factores que explican el mayor o menor grado con que los 135 gobiernos locales bonaerenses divulgan información financiera a través de Internet. Para ello se enuncian cuatro hipótesis, mediante las cuales se establece una relación estadísticamente significativa entre la difusión on-line de datos financieros y el tamaño, el nivel de endeudamiento, las inversiones, y el grado de competencia política en cada jurisdicción. El análisis de los datos muestra una relación positiva y significativa entre el grado de divulgación financiera y las variables tamaño y competencia política.Tema 3: Especialidad, Rama o Segmento contable económico-financieroFacultad de Ciencias Económica