• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.315-322
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• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.795-806
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• 2021

This study analyzes and assesses the effect of good governance consisting of accountability, transparency, and participation on the financial performance of Pare-Pare City local government moderated by the basic values of Siri culture in the form of Lempu (honesty), Amaccangeng (intelligence), and Awaraningeng (courage). The population of this research is 200 local government employees (respondents). The results of data analysis showed that accountability and participation variables had no significant effect on the financial performance of the Pare-Pare City local government. However, the transparency variable has an influence on local government financial performance. It is hoped that all these 3 variables (accountability, transparency, and participation) will have a significant effect on local government financial performance. To achieve this, it is necessary to apply cultural values that exist in society so that cultural values can provide greater guidance in the management of regional finances. The results provide a better understanding of the importance of Siri's cultural value in the implementation of public services to the community. With Siri's cultural values in the form of Lempu, Amaccangeng, and Awaraningeng embedded in their behavior, government employees can improve performance and avoid deviant behavior or corruption. The novelty of this research is a form of analysis by using local cultural values (the basic values of Siri culture) as the moderating variable.

• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.112-123
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• 2014

This Study aims to establish better sound fiscal plan by investigating perception of local government officials. Local government fiscal consolidation is affected by a combination of factors, including social, economic, demographic, political financial health of local governments. We derived the financial situation of the government-related indicators, financial health-related indicators, the indicators to improve the financial health on the basis of this study are an existing discussion. To ensure the financial soundness of the Cheonan, it is necessary to increase the efficiency of financial management including financial monitoring and control devices provided the locals, investment screening analysis system to enable it. In addition, fiscal controls should be strengthened in order to effectively autonomous government debt management. You must cuts expense of local government to prepare for expansion of local government finance, it is necessary to realize that the fee rates. It should be made through a blend of autonomy and control in the central government, network of local government and the development of local financial operations. You should also to be distributed to the residents welfare and community development funds are invested substantially to establish a systematic planning, resource allocation, evaluation, and reflux system.

• Journal of Cadastre & Land InformatiX
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• v.45 no.1
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• pp.75-97
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• 2015

Recently public institutions' debt is growing therefore it became an important issue to the level that the government concerns about the possibility of financial burden to reduce the debt. Especially debt of public enterprises in metropolitan areas was in a serious state where debt in late 2013 was 43.2 trillion, which takes approx. 58.4% of 73.9 trillion of debt of all local public enterprises. Sound financial state of local public enterprises is important to public enterprises in metropolitan areas and it may affect seriously financial stability of local governments when public enterprises have financial problems. However, land supply business to form local industrial complexes or local demand for development of public rental housing business always exist; and vitalizing local economy and creating jobs through these businesses are very necessary to develop the areas. However, for local economic development, industirial land business and public rental housing business are needed. In this study, Gwangju Metropolitan City Corporation Ltd is used as a case study to evaluate the local public financial soundness via debt management assessment i.e.(using) the feasibility analysis in the urban development and housing development. As an improvement measure following the result of analysis, for the enhancement of financial soundness of urban innovation corporation, the government and local government shall evaluate and differentiate market demand, price competitiveness, and infrastructure of new town land development project to improve accuracy of project feasibility analysis. Another important insight is that there should be local government-centered management of liabilities of the local government and local public enterprises with the integrated liability management system to reduce the liability of the corporation and solve the issue of debts for local government. This study is significant in that it has analyzed cases from the theoretical aspect to secure financial soundness of national and local public enterprises.

• Health Policy and Management
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• v.13 no.2
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• pp.101-124
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• 2003

Performance of public hospitals is difficult to define and measure because not only their managerial or financial performance but also their role as a public entity is important. The purpose of this paper is to examine the internal and external factors that influence the performance of local government hospitals. A multiple regression was performed to analyze the effects of the environmental, organizational, operational, and cost-related factors on the return on total assets(ROA), operating margin(OM), and the ratio of Medicaid patients. Empirical results show that financial performance (ROA and OM) are more influenced by operational or cost-related factors, while the ratio of Medicaid patients is more affected by environmental or organizational characteristics. It is noteworthy that competition and the contract with private sector management have negative effects on the ratio of Medicaid patients that local government hospitals treat.

• The Journal of the Korea Contents Association
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• v.8 no.12
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• pp.275-282
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• 2008

We are facing that we promptly meet the needs of the times which demand a local decentralization. We must consider, above all, the relations between central government and local government to carry out local decentralization or devolution successfully. In this respect, it is needed to enter into a relationship of intergovernmental function allocation. On this basis of this regard, we have to come up with right intergovernmental financial relations. Given this fact, this study will produce intergovernmental relation model, and then analyze our intergovernmental financial relation positively based on three criteria, such as intergovernmental power relations, role distribution between central government and local government, and the allocation of tax resources. Analysis shows that our intergovernmental financial relation belongs to a management.decentralization model generally.

• The Journal of the Korea Contents Association
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• v.15 no.4
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• pp.380-390
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• 2015

Because the local governments has closet contact for public services compared to central government, their role is important in the age when welfare issue is more important than before. So Local Public Finance being important than ever, but regrettably local financial issues related to the mostly negative. In particular, many local government face problem of local fiscal independence, as a result, they have hard time to secure financial resources. Reliant local finance by central government can be alternative, however, it causes negative effect for autonomous management of local finance and fiscal soundness. In this study, public data by public institutions is suggested as solution to secure financial resources. Although, utilization of public data is initial level, this paper deal with exploratory discussion for public data as self-reliant local finance with validity and suggestions.

• Journal of the Korean Regional Science Association
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• v.13 no.2
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• pp.143-155
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• 1997

This study aims at drawing implications for Korea's urban growth management policies from U.S.A's experience on this issue. This study analyzes two types of contradictions in planning and implementing urban growth management policies: 1) value conflicts in goal setting and 2) contradictions among different level of governments (local, province, nation). As mentioned by Campbell (1996), there are three types of conflicts in objective values (efficiency, equity, and environment protection): property contradiction between economic growth and equity, resource conflict between efficiency and environment protection, and development conflict between equity and environment protection in urban growth management policies. In implementing urban growth management three types of conflicts in goal values should been taken into consideration. Contradictions among local governments, province, and central government are also found in implementing growth management policies. The lessons from the United State are as follow: 1) growth management plans are initiated by the local government and during the planning process adjacent local governments review a local government's growth management plans and give inputs for the plan, 2) local government and State work together for growth management planning and specially, the State provides technical and financial assistance to local government, and 3) the State plays leading roles in local government's planning and implementing of growth management policies with carrot and stick policy.

• Journal of Agricultural Extension & Community Development
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• v.2 no.2
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• pp.175-189
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• 1995

Poitical demand for decentralization trends in Korea has led the government to plan to localize its agricultural extension system by changing the status of 6,696 extension personnel stationed at the provincial and county level from central government status to local government status as of January 1997. However, serious drawbacks of lowered morale of extension personnel and the financial burden of local governments has not yet been debated extensively for effective personnel management. Some of the findings that emerged from both the analytical and empirical research show the dangers of decentralization such as an increase in disparities, jeopardizing stability, and undermining efficiency. These problems should be considered along with the culture, tradition, and Koreans' attitude towards central and local government. The dangers of decentralization of agricultural extension services in Korea may cause serious problems in allocative efficiency because of a mismatch between available resources and promised expenditures, and in production efficiency because of unproven cost-effective provisions of local governments. It is accepted that the central government can invest more in technology, research, development, promotion and innovation in the agricultural sector. However, changing the status of extension personnel from central government to local government status may lead the best people to leave, lower morale, shake the sense of public service, break networks, and sacrifice investment in research, development and extension. In deciding the future directions for personnel management of agricultural extension services in Korea, maintaining or reinforcing the existing national status of extension personnel should be considered along with a reflection of the basic characteristics of agricultural extension services, linkages of research and extension, the financial burden of local government, specialization of extension personnel, unnecessary duplication of investment among local governments, possible national supports to agricultural research and development, and extension under the WTO systems.

• Journal of Environmental Impact Assessment
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• v.18 no.5
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• pp.257-270
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• 2009

The central government in Korea has pursued a policy to privatize municipal solid waste treatment facilities in order to enhance the effectiveness of public financial management in recent years. To understand the intentions of local governments on this policy, the survey with questionnaires on 37 out of 256 local governments was made in October, 2007. The results were analyzed and compared in 6 classified policy areas. The results showed that local government had enough financial status to operate the facilities with proper services and had the opinion with positive management in finance with increasing rate of prospective views. Among the facilities operated by local governments, the satisfaction levels for landfill(46.2%) and incineration(40.0%) were relatively higher. However those for recycling and food waste resource facilities were not satisfied with showing lower rate of satisfaction. The priority of privatization in consideration among them were following in order of food waste resource plants(76.2%), incinerators(63.6%), and recycling facilities(53.9%) and the most considerable reason to privatize them was due to resolve financial problems(59.7%). They thought and expected that the privatization would provide cost reduction effects in local governments and also be easier to achieve the environmental goals. To enhance such privatization, expanding more incentives by central government would be essential as shown in the investigation of this survey.