• 한국경영정보학회:학술대회논문집
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• 한국경영정보학회 2007년도 International Conference
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• pp.868-874
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• 2007

Mobile Government is one of the new and important developments in e-government. The promise of m-government to provide greater access to government information is progressing in many developed and developing countries. Current Mobile Government does not exploit the full potential of available technology. Research shows there is a lack of a perfect killer application [2][1]. Firstly, this paper begins with an overview of e-gov and m-gov. In this context, this paper aims to present a framework to find killer applications in M-government to which researchers must pay attention and develop suitable way to perform according to different countries' contexts.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.379-390
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• 2020

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

• 산경연구논집
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• 제12권5호
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• pp.17-25
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• 2021

Purpose: The purpose of the study is to determine the level of environmental governance practices of Local Government Units (LGUs) on the implementation of waste policies. It determines the level of compliance with the waste policies implemented by LGUs particularly on waste resource conservation and waste reduction; the degree of the implementation of the environmental governance on education, values, health, and economic sufficiency. Also, it determines the initiatives done by the local government units to decentralize the leadership on waste sustainability. Research Methodology: The survey method was employed to gather information from municipalities and cities on waste programs implemented by the local government units. The data were gathered from households, schools, businesses and industries; and local government units. Results and Conclusions: The findings revealed that the level of environmental governance on waste reduction and waste resource conservation was fairly implemented by the local government units. The LGUs used the four areas of governance to keep the municipality self-sufficient, well-managed, and free from waste issues. The research can be used by the academe as a good teaching material for social responsibility, public administration, strategic management, and environmental-related courses.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.245-256
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• 2022

During the COVID-19 pandemic, several studies focused on financial programs and SMEs' performance, but research on the relationship between non-financial programs, resilience, and SMEs' performance is still sparse. This study fills the gap by analyzing the role of local government in increasing SME resilience and performance by purchasing products (through civil servants) from SMEs and by facilitating online training to SMEs. This study also investigates the role of the local government in strengthening the relationship between resilience and SME performance. Data was collected using an online questionnaire distributed to SMEs in Malang Regency. As many as 410 questionnaires were received and eligible for statistical analysis using WarpPLS. The results show that resilience is positively and significantly related to the performance of SMEs. The local government programs have been proven to improve SME performance directly and indirectly through resilience. Local government programs are not proven to strengthen the relationship between resilience and the performance of SMEs, indicating that the role of government in developing countries such as Indonesia is more appropriate to be "rowing rather than steering" not "steering rather than rowing".

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.15-23
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• 2020

Based on the theoretical underpinnings of the agency theory and liquidity theory, the purpose of this study is to show how managers who want to enhance the performance of Pakistan's non-financial sector can use liquidity policy in relation to corporate governance. Nowadays, Pakistan is facing a severe liquidity crisis; this study contributes by examining the mediating role of liquidity on the link of corporate governance-performance. We use data from 63 firms from 2010 to 2018, excluding 17 outliers. To analyze the data, we use the Seemingly Unrelated Regression (SURE) model and nlcom-Stata test. Our findings support the mediating role of liquidity on the link between corporate governance and performance. In addition, the results show that corporate governance improves performance. Furthermore, the study supports a significant positive association of liquidity and performance. For robustness, we use two performance variables - return on assets (ROA) and Tobin's q (TQ) - where ROA represents full mediation and TQ indicates partial mediation. This study helps to use liquidity policy to strengthen the inside and outside dimensions of corporate governance mechanisms that improve the performance of firms. Overall, these findings suggest better disclosure, transparency, and solutions to auditing issues that add value to the firms.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.1097-1104
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• 2020

This research seeks to provide evidence about how political connections, proxied by government ownership and the existence of politically connected board members, affect the extent of corporate social responsibility (CSR) disclosures in Indonesian listed companies. This research uses the legitimacy theory as a basis for explaining management's motivation for disclosing its CSR. The sample consists of 131 firm-year observations from 38 non-financial public companies that published sustainability reports from 2013 to 2017. We measured the CSR disclosures using a disclosure checklist on the sustainability reports. We subsequently processed the data using a random effect (RE) linear regression. The result shows that CSR disclosures were greater in government-owned companies but lower in companies that have politically connected board members. The results support the legitimacy theory that the government intends to demonstrate legitimate national economic and political conditions by showing that government-owned companies are sustainable. However, CSR disclosures seem to have a substitutive relationship with the existence of politically connected board members, since those political connections may protect the company from public pressure and/or the risk of litigation, reducing the need for CSR disclosures. This research provides evidence that different types of political connections may have different impacts on corporate disclosures.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.795-802
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• 2020

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

• Asia pacific journal of information systems
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• 제32권4호
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• pp.830-856
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• 2022

The Digital Government landscape is changing to reflect how governments try to discover innovative digital solutions, and how they transform themselves in the process. In addition, with the advent of information and communication technology (ICT), e-governance became an essential part of the government. Among the services provided by the Korean government, the Minwon24 online portal is the most used one. However, it has some processing limitations, namely: (1) it provides a cumbersome document authenticity service; (2) people cannot know what happened even if the agency handles the documents arbitrarily. To address the issues outlined above, blockchain processing can be a good alternative. It has a tremendous potential in that it has maximum transparency and a low risk of being hacked. Resource management is one of the areas where blockchain is frequently used. The present study suggests a new model based on blockchain for Minwon24; the proposed model is a type of resource management. There are three participants: issuer, owner and receiver. The proposed model has two stages: issuing and exchanging. Issuing is creating civil documents on the database, which is BigchainDB in this study. Exchanging, the next stage, is a transaction between the owner and the receiver. Based on this model, the actual program is built with the programming language Python. To evaluate the model, the study uses various criteria and it shows the excellence of the model in comparison to others in prior research.

• 벤처창업연구
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• 제12권1호
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• pp.15-24
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• 2017

본 연구는 2002년부터 2012년까지의 우리나라 벤처창업정책이 어떤 기조로 변화해왔는지를 살펴보고 그 성과와 한계점을 고찰하고 과제를 제언하는데 초점을 두었다. 우리나라 정부의 벤처창업 정책은 1997년에 제정된 "벤처기업 육성에 관한 특별조치법"을 계기로 시작되어 2002년부터 2004년까지는 벤처기업 옥석 가리기 등 벤처산업 건전화 정책이 주요 기조를 이루었고, 2005년부터 2006년까지는 벤처캐피탈의 역량과 투명성을 제고하는 벤처창업정책이 주요 기조였다. 그리고 2007년부터 2012년까지 기술창업활성화와 청년창업활성화의 정책 기조를 띠었다. 2002년부터 2012년까지의 한국 벤처창업정책은 IT를 중심으로 한 벤처기업의 내실 있는 성장을 촉진하는데 주안점을 두었으며, 혁신형 중소기업 육성, 1인 창조기업 지원 등 벤처창업의 하드웨어적인 인프라를 구축하고 자금을 지원하는데 역점을 두었다고 평가할 수 있다.

• 벤처창업연구
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• 제17권6호
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• pp.141-158
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• 2022

본 연구는 전통시장 상인의 심리적 특성 및 역량요인이 사업성과에 미치는 영향을 분석함으로써 관련 요인을 규명하고 동시에 정부지원정책의 조절효과를 검증함으로서 전통시장 활성화를 위한 독립변수와 종속변수, 조절변수간의 인과관계를 검증하는데 연구의 초점을 두었다. 본 연구는 전통시장 특성화시장 사업의 경험을 갖고 있거나 현재 중기부 특성화시장 사업을 진행 중인 수도권의 대표적인 전통시장 상인들을 대상으로 조사하였다. 수집된 데이터를 바탕으로 경험적 연구를 수행하였다. 분석한 결과는 다음과 같다. 첫째, 상인의 심리적 특성 요인으로는 자부심, 상인역량으로는 고객관리 역량, 정보화 역량이 사업성과중 재무적 성과에 유의미한 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 정부지원정책의 조절효과를 검증한 결과 상품 역량이 사업성과중 재무적성과에 유의미한 정(+)의 영향을 미치는 것으로 나타났으며. 자부심과 상품역량이 사업성과중 사업지속의지에 유의미한 정(+)의 영향을 미치는 것으로 나타났다. 본 연구의 실질적인 성과는 전통시장 상인들의 심리적 특성 및 역량요인을 독립변수로 하여 정부지원정책을 조절변수로 사업성과를 측정하여 정부지원정책의 효용성을 검토한 논문이다. 이를 위해 상인의 심리적 특성요인과 상인역량요인이 사업성과에 미치는 영향 여부를 확인하고 정부지원의 조절효과를 분석하여 의미 있는 연구결과를 도출해냈다는 점이 긍정적으로 평가될 것이다.