Effect of good village governance implementation in Indonesia
Resumen
ABSTRACT
This study aims to examine the effect of the implementation of good village governance in Indonesia, its competence and performance, based on the level of fraud and its fund management. Data was collected by conducting a survey of 1,080 management-level respondents in village government. The results found that the poor implementation of the good village governance reveal a high level of fraud in the management of funds. This condition was reflected in the lack of equitable development and the failure to alleviate poverty.
Citas
ABREU, R, DAVID, F & SEGURA, L. (2016). “E-banking services: Why fraud is important?” Journal of Information Systems Engineering and Management, 1(2), pp.111-121.
AGRAWAL, A. & CHADHA, S (2005). “Corporate governance and accounting scandals.” Journal of Law and Economics. 48(2), pp. 371-406.
ARENS, A. ALVIN., RANDAL.J.ELDER., MARK, S. BEASLEY (2014). Auditing and Assurance Service. New Jersey: United States, Prentice-Hall Publication.
ASYLGARAEVA, G & BOCHAROV, S (2019). “On the main results of Scientific Activity Institute of Archaeology named after a. Kh. Khalikov of the Tatarstan Academy of Sciences in 2018”, Povolzhskaya Arkheologiya, 1(27), pp. 208-228.
ATKINSON, S.P, AND WILSON (2012). “Comparing Mean Efficiency and Productivity Scores From Small Samples: A Bootstrap Methodology.” Journal of Productivity Anal, 6(137), pp. 1-12.
BALOYI, N.T (2005). Misuse intrusion architecture: prevent, detect, monitor and recover employee fraud. In The Proceedings of the Information Security South Africa. New knowledge today conference. Sandtorn, South Africa
BEASLEY, M.S, CARCELLO, J.V, HERMANSON, D.R & LAPIDES, P.D (2000). “Fraudulent Financial reporting: Consideration of industry traits and corporate governance mechanisms.” Accounting Horizons Journal, 14(4), pp. 441-467.
Bhagat ,S & Bolton, B (2008). “Corporate governance and firm performance.” Journal of corporate finance, 14, pp. 257-273.
CHENG, T.C.E & TSAN-MING, C (2010). Innovative Quick Response T.C. Edwin Cheng Programs in Logistics and Supply Chain Management. Berlin: Germany, Springer publishing house.
COHEN, A & SAYAG, G (2012). “The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations.” Australian Accounting Review, 20(3), pp. 1-11.
DAFT, R, KENDRICK, M & VERSHININA, N (2010). Management. International Edition. Florida: USA, South-Western Cangage Learning Publication.
DECHOW, P.M, SLOAN, R.G & SWEENEY, A.P (1996). “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to enforcement actions by the SEC.” Contemporary Accounting Research, 13, pp. 1-36
HITT, M, DUANCE, A.R & HOSKISSON, R.E (2009). “Strategic Management: Competitiveness and Globalization, Third Edition." California: USA, South-Western College Publishing.
HOUT, W (2007). “The Politics of Aid Selectivity Good governance criteria in World Bank, US and Dutch development assistance.” Abingdon: UK, Routledge Publication.
JINARAT, V & QUANG, T (2003). “ The Impact of Good Governance on organization performance after the Asian crisis in Thailand.” Asia Pacific Business Review, 10(1), pp. 21-42.
KOMEKBAYEVA, L.S, LEGOSTAYEVA, A.A, TYAN, O.A & ORYNBASSAROVA, Y.D (2016). “Government Measures for Economic Support in the Conditions of a Floating Exchange Rate of the National Currency.” International Electronic Journal of Mathematics Education, 11(7), pp. 2227-2237.
LANE, J (2010). “Management and public organization: The principal-agent framework.” The University of Geneva and the National University of Singapore. Working paper.
LAWRENCE, R.P & LORSCH, J.W (1967). “Differentiation and Integration in Complex Organization.” Administrative Science Quarterly, 12(1), pp. 1-9.
LAWS, P (2011). “Corporate Governance and No Fraud Occurrence in organizations: Hong Kong evidence.” Managerial Auditing Journal, 26(6), pp.501–518.
LOCKWOOD, M (2010). “Good governance for terrestrial protected areas: A framework, principles and performance outcomes.” Journal of Environmental Management, 91, pp.754–766
LUKVIARMAN, N (2016). Corporate Governance, Menuju Penguatan Konseptuan dan Implementasi di Indonesia. Surakarta: Indonesia, Era Adicitra Intermedia Publication.
LUSTHAUS, C, ADRIEN, M.H, ANDERSON, G, CARDEN, F & MONTALVÁN, G.P (2002). Organizational assessment. Ottawa: Canada, International Development Research Centre Press.
MAGNANELLI, B.S (2010). The Role of Corporate governance In Financial Statement Fraud. Rome: Italy, Diss LUISS Free International University of Social Studies Press.
MAHMOOD, S (2007). Good Governance Reform Agenda in Pakistan: Current Challenges. New York: USA, Nova Science Publisher. Inc.
MAHSUN, M (2006). Measurement of Public Sector Performance. Yogyakarta: Indonesia, BPFE Publication.
MARDIASMO, M (2009). Public sector accounting. Yogyakarta: Indonesia, Andi Publication.
MOELLER, R.R (2014). Executive’s Guide to COSO Internal Controls Understanding and Implementing the New Framework. New Jersey: USA, John Wiley & Sons Publication.
MORGAN, S (2007). “Technological innovativeness as a moderator of new product design integration and top management support.” Journal of Prod Innovation Management. 7, pp.208-220.
MOUSA, F.M, RIYAD, M.H, MOHAMAD, A.D & IAAD, I.S (2012). “The Impact of Corporate Governance on the Performance of Jordanian Banks.” European Journal of Scientific Research, 67(3), pp.349-359.
MULYANI, S & FETTRY, S (2016). “The influence of Audit committee composition, authority, resource, and diligence toward financial reporting quality.” International Journal of Accounting, Business and Economics Research, 14(1), pp.253-275.
MULYANI, S, KASIM, E, YADIATI, W & UMAR, H (2019). “Influence of Accounting Information Systems and Internal Audit on Fraudulent Financial Reporting.” Opcion Journal, 35(21), pp. 323-338.
NEUMAYER, E (2003). The Pattern of Aid Giving. The Impact of Good Governance on Development Assistance. London & New York, Routledge Publication.
OMAR, N & KATERINA M.A.B (2011). “Fraud Prevention Mechanisms of Malaysian Village-Linked Companies: An Assessment of Existence and Effectiveness.” Journal of Modern Accounting and Auditing, 8(1), pp. 15-31.
OROPESA, M, JORGE, L.G, ALCARAZ A.A, MALDONADO, M.V & MARTÍNEZ, L (2016). “The Impact of Managerial Commitment and Kaizen Benefits on Companies.” Journal of Manufacturing Technology Management, 27(5), pp.692-712.
ROBBINS, S.P (2007). Organizational Behavior. New Jersey, Prentice Hall International Inc.
SANCHEZ, D, KLOT, L & SPINCER, B.H (1997). Issues in Public Sector Accounting. Oxford: UK, Oxford Press.
SANUSI, A (2015). “Effect of market-oriented, good governance, and professional leadership on managerial performance International of a special unit of upstream oil and Gas: A case study of SKK Migas Indonesia.” Journal of Advances in Engineering, 8(3), pp.246-255.
SELOMO, M.R, GOVENDER, K.K (2016). “Procurement and Supply Chain Management in Government Institutions: A Case Study of Select Departments in the Limpopo Province, South Africa.” Dutch Journal of Finance and Management, 1(1), pp.1-10.
SINGLETON, T.W & SINGLETON, A.J (2010). “Fraud auditing and forensic accounting (Vol. 11).” New Jersey: USA, John Wiley & Sons Publication.
SMITH, D & POLITOWSKI, R (2008). Good Governance A risk-based management systems approach to internal control. London: UK, British Standards Institution Press.
SPENCER, L.M & SPENCER, S.M (1993). Competence at Work Models for Superior Performance. New Jersey: USA, John Wiley & Sons Publication.
STEWARD, G.L & BROWN, K.G (2011). Human Resource Management Linking Strategy to Practice. New Jersey: USA, John Wiley & Sons Publication.
STOKER, G (2008). “Governance as theory: five propositions.” International Journal of Social Sciences. 50(1), pp.17–28.
SUPRIADI, T, MULYANI, S, SOEPARDI, E.M & FARIDA, I (2019). “Influence of Auditor Competency in Using Information Technology on Success of E-Audit System Implementation.” EURASIA Journal of Mathematics, Science and Technology Education 15(10), pp.1-13.
THOMAS, A.R & GIBSON, K.M (2003). “Management is responsible, too.” Journal of Accountancy, 195(4), pp.53-67.
UMAR, H (2006). Strategic Control, Membangun Indonesia yang Bebas KKN, Berkinerja, dan Good Governance. Jakarta: Indonesia, Penerbit Universitas Trisakti.
USKARA, A, MULYANI, S & AKBAR, B.S (2019). “The effect of the Internal Control System's Effectiveness on Village Performance.” Opcion Journal, 35(89), pp. 195-214.
VERWEIRE, K & VAN, L (2004). Integrated Performance Management: a guide to strategy implementation. California: USA, Sage Publication.
WANG, Y & KUO, T (2010). “A Financial Assets and Liabilities Management Support System.” Contemporary Management Research, 6(4), pp.315-340.
YUKL, G (2010). Leadership in Organization. New Jersey:USA. Person Prentice Hall Press.
ZIKMUD, W.G, BABIN, J, CARR, J.C & GRIFFIN, M (2010). Business Research Method, 8th Edition. Boston: Massachusetts, South-Western Cengage Learning Publication.
