• Title/Summary/Keyword: financial management of Local government

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The Role of Local Government in Improving Resilience and Performance of Small and Medium-Sized Enterprises in Indonesia

  • TANEO, Stefanus Yufra M.;NOYA, Sunday;MELANY, Melany;SETIYATI, Etsa Astridya
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.3
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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".

Human Resource Development in Local Governments: Increased Transparency and Public Accountability

  • SUWANDA, Dadang;SURYANA, Dodi
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.1
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    • pp.1063-1069
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    • 2021
  • The purpose of this study is to explore and empirically analyze the factors affecting transparency and public accountability in local government, which have not been sufficiently researched in terms of human resource management, and good governance implementation. In particular, this study intends to examine human resource management activities focusing on the government effectiveness dimension. This study uses a qualitative approach and phenomenological method to examine the phenomenon of participant experience along with documents that are in the setting under study. Participants consisted of nine people from the Regional Government Work Unit of Tasikmalaya City, the private sector, and the community. The researcher divided data analysis into three sub-indicators, including effectiveness and efficiency, responsiveness, and public service. The Results show Regional Financial and Asset Management Agency (BPKAD) of Tasikmalaya City as sufficient in terms of human resources, this can be verified from the number of leaders and staff, which amounts to 58 people, of which 80% are economic graduates. Although the quantity is adequate, the quality of human resources in BPKAD in Tasikmalaya City is still weak. In Conclusion of this study it is inferred that the application of the government effectiveness dimension in BPKAD Tasikmalaya City is not optimal and need adequate training to improve employee performance in financial management.

Localization Process of Agricultural Extension Personnel and the Tasks for the Future (농촌지도직 공무원의 지방직 전환 과정과 앞으로의 과제)

  • Kim, Sung-Soo
    • Journal of Agricultural Extension & Community Development
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    • v.3 no.2
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    • pp.167-176
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    • 1996
  • Localization process of agricultural extension personnel in Korea were in progress with insufficient debates for effective personnel management. Although the members of the Korean Agricultural Extension Society were strongly opposed to the plan to decentralize agricultural extension personnel from central to local government status, the administrative action took place to localize as of January 1997. The Korean Agricultural Extension Society filed the petition against to the plan pinpointing lowered morale of extension personnel, the financial burden of local governments, jeopardizing stability, undermining efficiency, and people`s attitude towards central and local government. The dangers of decentralization of agricultural extension services may cause serious problems in varied areas. More extensive debates would be needed in deciding the future directions of agricultural extension services analyzing the basic characteristics of agricultural extension, linkages of research and extension, financial burden of local government, specialization of extension personnel, and unnecessary duplication of investment among local governments.

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Financial Management Information System, Human Resource Competency and Financial Statement Accountability: A Case Study in Indonesia

  • SAPUTRA, Komang Adi Kurniawan;SUBROTO, Bambang;RAHMAN, Aulia Fuad;SARASWATI, Erwin
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.5
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    • pp.277-285
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    • 2021
  • This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.

Optimal Distribution of Public Health Administration between Local and Central Government (중앙-지방 정부간 보건행정기능 및 재원의 효율적 배분방안)

  • 양봉민;김진현
    • Health Policy and Management
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    • v.2 no.2
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    • pp.33-56
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    • 1992
  • The objectives of this research are (i) to review the functional and financial distribution of public health adminstration between central and local governments, (ii) to find out, based on economic criteria, optimal distribution required to fullfil local need for public health, and finally, (iii) to suggest policy implications in health area in face of the newly arising local autonomy system in Korea. Judging from data on government expenditures and tax revenues, public health administration in Korea is highly concentrated into central government, both functionlally and financially. High dependency of public health on central government has often been critisized that local residents can not participate in the decision making process for local health problems. This study, however, shows that localization of public health administration does not necessarily result in efficient and equitable allocation of resource to satisfy local demand for public health. From this point of view, two eccnomic criteria are suggested, i.e. external effect and economies of scle, as distributive criteria of roles in public health administration between local and central government. In addition, superiority of central concentration of public health administration to localization is emphasized in that public health in a wide sense contains the nature of public good and is part of compulsory socil security system. As a consequence, planned intervention by government is desirable.

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An Analysis of the Local Laws and Regulations in Conflict of the Local Government (지방자치단체 갈등관리 분야 법규 분석)

  • Byun, Sung-Soo;Ryu, Sang-Il;Choi, Ho-Taek
    • The Journal of the Korea Contents Association
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    • v.9 no.12
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    • pp.797-804
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    • 2009
  • This paper as basic study for the effective conflict management of the local government analyzed the local laws and regulations in conflict. The significant analysis details of this research are a basic contents, a goal and conflict party, a term of the laws and regulations and an consideration committee, an mediation committee, a important different item. And this research suggests that the improvement of he local laws and regulations in conflict are the local government chief's understand change about conflict management, strengthening a role of the conflict management organization and an implementation of agreement subject, the spread of a administrative and financial support clauses.

A Comparison Study of Performance between Local Government Hospitals and General Hospitals (지방공사의료원과 의료법인의 성과 비교)

  • Kim, Sang-Mi;Hwang, Sung-Wan;Yoon, Seo-Jung;Kang, Jung-Kyu
    • Journal of Digital Convergence
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    • v.11 no.11
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    • pp.463-470
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    • 2013
  • The objective of this study is to compare hospital performance between Local Government Hospitals and General Hospitals. To compare the result of the financial performance between two groups, there were significant differences in current ratio, Fixed ratio, total assets turnover, personnel expenses to gross revenues, management expenses to gross revenues, return on assets, operating margin. The significant impact relations of ROA(Return on Assets) were formed the total assets turnover, salaries, material costs, administrative expenses. Although two groups are the similar beds, most of LGH are in the red so the managers and local government must consider the financial efficiency of LGH.

A Study on Financial Contribution of Container for Pusan Metropolitan City (컨테이너의 부산광역시 재정기여도 분석)

  • 이원일;김상구
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.5 no.1
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    • pp.79-93
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    • 1999
  • By the IMF condition, tax revenues of local governments are decreasing, under these conditions, container tax take important proportion in financial resources in Pusan Metropolitan City. However the container tax have time limit until 2001, that is, purposeful tax. But after the creating container tax, the level of accomplishment is very insufficient. So for the activation of local economy, we need active study on the existence problem of container tax. Though the abolition of container tax item is frequently discussed in central government, If the worst case comes, namely the abrogation, it gives big damages to the financial management of Pusan Metropolitan City. Therefore the container tax should be existent for both residents and local government. Because the expansion rate of container tax is so rapid, it makes very critical contribution to the stability and sound condition of Pusan Metropolitan City's finances.

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Major Factors Influencing on the Financial Performance of Local Government Hospitals (지방의료원의 흑.적자 구분별 경영성과요인)

  • Lee, Chang-Eun
    • The Korean Journal of Health Service Management
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    • v.4 no.1
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    • pp.99-110
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    • 2010
  • The purpose of this study is to analyze the internal factors that influence the performance of local government hospitals in Korea. Out of 34 Local Government hospitals, 6 hospitals were selected as sample hospitals. Then hospitals were divided into two groups(3 hospitals each), one of which was profit-making and the other loss-making. The criteria in selecting profit or loss-making hospitals was Normal Profit to Total Assets. The major findings of this study were as follows : The headcount per 100 bed of the profit-making hospitals was 8.8 persons less than the loss-making hospitals and the ratio of payroll expenses to total revenue 14.7% less. Inpatient bed occupancy ratio of the profit-making hospitals was 92.8%. This result is higher 21.8% than loss-making hospitals.

The Study on Evaluation Basis of Management Strategy in Public Buildings (공공건축물의 합리적인 운영평가기준 설정 방향에 관한 연구)

  • Lee, Sang-Beom;Noh, Byung-Ok
    • Journal of the Korea Institute of Building Construction
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    • v.9 no.2
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    • pp.69-76
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    • 2009
  • Recently, the twenty-first century is called "the age of localization and regionalization" in Korea. So, local government should need to keep balance between the existing administrative management and new management strategies based on CEO's mind in order to deal with the situation of such that(the age of localization and regionalization) and improve efficiency of public service. In addition, they build public buildings after that they should operate and maintain them regularly. However, Korea local governments have tried to run many projects to expand insufficient local finance that was only for profit oriented public projects without considering management. Therefore, this paper is a basic study to establish and suggest the reasonable operation plan for local government by examining and reviewing actual operation condition in the public buildings. With the evaluation method which is demanded from public construction management to introduce a civil management technique manages an investment mind standard and management basis of assessment, proposes 8 sides of financial affairs, real estate maintenance and facility management, achievement evaluation, environmental safe crisis management, judiciary and explanation responsibility with base.