• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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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.

• Journal of Information Processing Systems
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• 제15권2호
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• pp.261-270
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• 2019

In order to protect secret digital documents against vulnerabilities while communicating, steganography algorithms are applied. It protects a digital file from unauthorized access by hiding the entire content. Pixel-value-difference being a method from spatial domain steganography utilizes the difference gap between neighbor pixels to fulfill the same. The proposed approach is a block-wise embedding process where blocks of variable size are chosen from the cover image, therefore, a stream of secret digital contents is hidden. Least significant bit (LSB) substitution method is applied as an adaptive mechanism and optimal pixel adjustment process (OPAP) is used to minimize the error rate. The proposed application succeeds to maintain good hiding capacity and better signal-to-noise ratio when compared against other existing methods. Any means of digital communication specially e-Governance applications could be highly benefited from this approach.

• 산경연구논집
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• 제7권1호
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• pp.19-25
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• 2016

Purpose - The purpose of this paper is to aim to stress the importance of doing business environment in South Korean economy. The theoretical justification is based on neo-institutional theories and new business management including Porter's Model as main justifications of state intervention due to the market failures to promote a competitive environment of doing business. Research design, data and methodology - The methods to be taken is to provide a comparative performance analysis, and offer in terms of doing business and economic freedom sub-index complemented by Korean reforms diagnostics. Results - The main results underlined the key factors explain the success of business environment in South Korea such as: a simplified registration procedures, a target tax incentives, the removal of business barriers, the improvement of legislative and regulatory framework, target reforms, property right and technical norms, good governance and the quality of institution, a role of a well-functioning legal framework, a strong competition framework, and the transparency of regulation, etc. Conclusion - A competitive environment of doing business is based on the target national strategies, appropriate reforms responding to national needs and good governance system.

• 한국컴퓨터정보학회논문지
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• 제20권10호
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• pp.113-119
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• 2015

In this paper, we propose an efficient freedom of information and Information access right which improves transparent and speedy administration process. To build open Information, we scrutinize that causes of non access right and change of civil service consciousness, attitude for open information by effectively open system circumstances. The Important thing is basic information that is available to the public through an agency's FOIA Reference Guide, all agencies must notify potential FOIA requesters of the formal rules and requirements for the making and handling of FOIA request, through their FOIA regulations. The characteristics of this paper focused on Information access right, causes of non access right and proposed policy. In this paper, The author emphasize are as follows: first, to examine freedom of information' necessity and problem that scrutinize a theoretic analysis, second, to understand civil servant's attitude for the freedom of information, third, to suggest action plan and agenda for the better of Good Governance and Democracy of information.

• 한국콘텐츠학회논문지
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• 제12권2호
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• pp.310-321
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• 2012

본 연구는 탈북자 정착지원 협력적 거버넌스 구축을 위한 참여주체인 중앙정부, 지방자치단체, 민간단체의 구체적 역할을 논의하기 위해 수행되었다. 중앙정부는 현재 통일부, 행정안전부, 고용노동부, 교육과학기술부, 보건복지부 등 다양한 차원에서 수행되고 있는 기능에 대한 정책조정 기능이 취약하므로 총괄 부서를 지명하고 정책기획, 예산확보 및 배정, 사후평가 및 책임성확보를 담당해야 한다. 지방자치단체는 실질적 서비스를 전달하기 위한 네트워크를 구축하고 관리하는 기능을 담당하기 위해서 의사소통 체널을 확보하고 관계망을 형성하며 다양한 주체들의 집행업무를 조정하는 역할을 담당해야 한다. 민간단체는 전문성을 바탕으로 서비스 개발하고 지역의 자원을 발굴하며 밀착서비스 제공하는 것이 바람직할 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.315-326
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• 2020

This study aims to test empirically whether the ASEAN Corporate Governance Scorecard (ACGS) has a positive effect on Sustainability Reporting (SR) and whether the ACGS and Sustainability Reporting (SR) have a positive effect on Firm Value (FV). The study was conducted in five ASEAN countries - Indonesia, Malaysia, Singapore, Philippines, and Thailand from 2014 - 2017. The research sample was collected from companies with the ACGS data and obtained with the help of 359 company observations. Hypothesis testing was performed using the Ordinary Least Square (OLS). The results of the study do not support all hypotheses. The ACGS has no effect on sustainability reporting. The ACGS has a significant negative effect on firm value, while sustainability reporting has a negative and insignificant effect on firm value. The ACGS and sustainability reporting are not good news for investors. This research's limitation is that companies rarely disclose the final value of the ACGS in their annual reports, so this research uses content analysis. The weakness of content analysis is the researchers' subjectivity so that the point of view between researchers is different. Besides, sustainability reporting for several ASEAN countries is voluntary, so not all companies can be sampled, which ultimately affects interpretation.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.551-559
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• 2021

This study aims to analyze the effect of (a) sharia governance on transparency, muzakki's trust, and muzakki's loyalty in paying zakat to zakat management organizations, (b) trust and accountability on muzakki loyalty in paying zakat to zakat management organizations, (c) transparency, loyalty and accountability on the amount of zakat payments to zakat management organizations This is explanatory research with data analysis techniques using the smartPLS method. The sample is 117 people who had paid zakat to BAZNAS, Indonesia. The results showed that the sharia governance variable had a significant effect on the accountability, transparency, and muzakki trust variables. The accountability variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The transparency variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The muzakki trust variable has a significant effect on the muzakki loyalty variable, and the loyalty variable has a significant effect on the zakat payment variable. This new model can explain the variables that affect the increase in trust and loyalty in increasing the amount of zakat payments. Muzakki's trust and loyalty improvement model against zakat payment in BAZNAS Indonesia, explains how BAZNAS organizers can increase zakat revenue, loyalty, trust, and good sharia governance.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.169-178
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• 2021

This research aims to test, firstly, how the disclosure of corporate social responsibility (CSR) helps to moderate the effect of family ownership on investment efficiency; secondly, how CSR disclosures mediate the effect of corporate governance on investment efficiency. STATA was used to analyze archival data collected from a total sample of 210 manufacturing companies listed on the Indonesian Stock Exchange (IDX), which were in the family businesses category for the period of 2016-2018. The first finding is that CSR moderates the effect of family ownership on investment efficiency. This implies that family businesses are very careful about investing. They will avoid risky decisions that may increase the economic wealth, but reduce the socio-emotional wealth. To maintain socio-emotional wealth, they tend to choose an underinvestment strategy and are more concerned with the prestige and good reputation of their families and dynasties than with economic wealth. Thus, CSR disclosures can reduce the underinvestment strategy of family businesses listed on the IDX. The second finding is that CSR disclosures are able to mediate the effect of corporate governance on investment efficiency. CSR activities play a major role in decision-making, and through CSR disclosures, corporate governance has a greater effect on investment efficiency.

• 디지털융복합연구
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• 제17권12호
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• pp.35-44
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• 2019

본 연구는 굿 거버넌스 논의에 기반한 원조의 영향에 대한 경험적 분석을 통해 전통공여국 OECD DAC 원조와 수원국 부패 간 관계를 분석한다. 이를 위하여 본 연구는 2000년부터 2014년까지 OECD DAC 원조 데이터, 부패인식 지수, 세계은행 데이터, 민주주의 지수를 중심으로 고정효과모형과 PCSE 모형을 사용하였다. 통계 분석을 시행한 결과 OECD DAC의 원조가 아프리카 수원국의 부패에 부정적 영향을 주고 있음을 확인하였다. DAC의 원조는 아프리카 국가들의 부패 정도를 심화시키는 영향을 주며, 특히 민주주의가 발전한 국가에서 그 영향의 정도가 커짐을 확인할 수 있다. 이는 OECD DAC의 굿 거버넌스 중심의 원조와 수원국 부패 간 관계에 대해 보다 종합적인 후속 연구가 필요하다는 점과 함께, 지역적 특수성을 고려하였을 때에는 일반적으로 인식하고 있는 민주주의 제도 발전의 긍정적 효과가 오히려 역전되어 나타날 수 있다는 점을 제기한다.

• 정보보호학회논문지
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• 제25권4호
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• pp.915-920
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• 2015

정보보호 거버넌스의 주체는 최고경영층이지만 여전히 정보보호 활동에 대한 최고경영층의 참여는 미흡한 실정이다. 이러한 상황에서 정보보호 위원회는 최고경영층의 정보보호 활동 참여를 활성화 하는데 좋은 방법이 될 수 있으며, 결국 정보보호 위원회 활동은 정보보호 거버넌스 구현을 위한 필수 요소라 할 수 있다. 본 연구의 목적은 정보보호 위원회의 활동이 정보보호 거버넌스 구현과 보안효과에 미치는 영향을 확인하는 것이며, 실증연구 분석을 위해 설문조사를 실시하였고, 수집된 자료는 PLS(Partial Least Square)를 이용하여 측정모형 및 구조모형 검정을 실시하였다. 연구 결과, 가치전달과 관련된 가설이 기각되었으며, 향후 정보보호가 비즈니스에 긍정적인 가치를 전달 할 수 있는 방안에 대한 연구가 필요하다.