Purpose This study explores the quality of sustainability reporting (QSR) and impact regulatory guidelines, social performance a standardised framework (using Global Reporting Initiative [GRI] guidelines) on QSR in context banks Bangladesh. Design/methodology/approach Using sample 315 banking firm-year observations over 13 years (2002–2014), content analysis technique is used to develop 11-item index. Regression test research hypotheses. Findings Initially, evolved symbolically Bangladesh's...

Purpose The purpose of this paper is to evaluate the institutionalization an accrual accounting system in Indonesian public sector. Design/methodology/approach authors undertake a case study gain insights relating critical features process (AAS) one sector municipality. data are drawn from official documents Government and publicly available information about adoption processes. also interviewed key actors who were involved policy formulation, standards development implementation. under...

Abstract This paper describes and analyses the challenges encountered in attempting to reform public sector accounting Indonesia, main objective of which is combat corruption thus help improve governance. Our observations suggest that this has been seriously hindered by a lack staff with adequate skills — problem exacerbated decision continue prepare old‐style cash‐based reports alongside new accrual‐based reports. key contribution demonstrate danger rushing copy financial management...

Abstract Purpose Drawing from an interest in the changing Indonesian political and regulatory history, purpose of this paper is to provide understanding role that accounting reform can play nurturing, or failing nurture, a more dialogic form local municipality. Design/methodology/approach To collect data, authors undertook case study municipality drew patterns found Indonesia's long colonial history. Data were acquired official publicly available documents interviews with 29 key figures,...

This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including introduction an accrual accounting system for local government. The adoption NPM was part political, economic and public sector reforms introduced after 1998. discusses background obstacles to nature adopted by Indonesian Finally, authors make recommendations policy-makers Indonesia other developing nations.

This study examines the case of sustainability reporting by a New Zealand public university from longitudinal perspective. Content analysis report for five-year period is primary research method. We observe that excessively focuses on environmental with near absence economic and social disclosures. Also, results reveal there generally upward trend in period, albeit overall level still low without any monetary disclosures report. Moreover, we find does not follow guidelines its reporting....

This paper argues that despite Indonesia's implementation of public sector reforms, the impact these reforms has yet to achieve goal improving governance and preventing corruption. The obvious place lay blame would be a lack state capacity, but this study presents evidence argue legacy General Suharto's authoritarian regime cultural ecology Indonesian bureaucracy compromised government's capacity implement in meaningful way.IMPACTThis highlights some fundamental points for policy-makers...

Purpose The purpose of this study is to examine the current state online sustainability reporting in Hong Kong higher education sector from a variety perspectives. Design/methodology/approach multiple case was research method for research. Content analysis university website, as well interview with management, personnel office, academics and students, were adopted data collection. An assessment framework developed an instrument content analysis, based on G4 guidelines prior literature....

Since 1999 the Indonesian government has adopted a more democratic and autonomous political system to prevent national disintegration reduce economic 'divide' that appeared in society. To support policy, introduced Village Funds Initiative 2014. This study examines how initiative been ineffective riddled with problems due structural challenges including low financial literacy, complicated budgetary reporting systems corruption. The reminds policy-makers dangers of NPM (New Public Management)...

Abstract This paper draws attention to the importance of improving quality public sector accounting in Indonesia, line with aims reformasi (reform) and demokratisasi (democratisation), context decentralisation. It highlights a continuing lack progress reform government accounting. is attributable partly interest understanding issues among newly empowered electors. Successive governments have been reluctant push hard for reform, not least because improved accountability poses significant...

This article discusses the latest developments in IPSAS adoption by G20 states and beyond, expected outcomes of public sector, experiences a south east Asian economy (Indonesia) using an IPSAS-based reporting system at village level. The potential limitations IPSAS, especially less developed countries, are addressed. authors make recommendations for policy-makers about successfully adopting emerging economies.

This paper contributes to the academic literature on policy-making at global level by empirically showing nature and institutional challenges of higher education reforms under NPM principles. The authors explain key strategies adopted Indonesia's government problems it faced in reforming its system. overall result was negative. Indonesian will not bring about meaningful outcomes unless existing institutions, environment which they operate, are also reformed.

The legal consequences of Constitutional Court Decision Number 25/PUU-XIV/2016 stating that Law 31 199 in conjunction with 20 2001 concerning the Eradication Corruption Crimes which is contrary to 1945 Constitution and specifically deletes phrase "can" Article 2 paragraph (1) 3 Criminal Act have a impact on characteristics offense. This was normative research uses statutory conceptual approach. Results showed Financial Audit Board's future arrangements can fulfill principle Contante...

Marriage is not just a bond between men and women, but the inner man woman based on One Only God. This research was philosophical normative, thus approaches used were philosophical, historical. Besides, qualitative-descriptive strategy in finding depth description of law politics interfaith marriage regulation Indonesia 1974 Law. The results show that regulated Law, because: First, rejection majority Muslims faction Parliament because against aqidah (matters faith) Islam; Second, contrary to...

Purpose This paper aims to critically explore the forces and critical features relating adoption of a new reporting budgeting system (RBS) in Indonesian local governments. Design/methodology/approach The study is based on an intensive analysis document sources interview scripts around institutionalization RBS by government uses adaption Dillard et al. (2004) institutional model informing its findings. Findings authors find that at national level, key drivers were combination exogenous...

The aim of this study is to examine the impact a corporate scorecard system inspired by BalancedScorecard (BSC) adopted in public sector commercial entity Australia. Based upon case on theFreemantle Port Authority, Western Australia paper shows that although policy adopt scorecardwas legally imposed from outside, it has significant impacts organizational structure, operation as well asthe overall performance organization. A main contribution demonstrates acoherent link between polices and...

Abstract Informative and transparent financial information in the public sector is crucial for improving management eradicating corruption. Given this, Indonesia has reformed its accounting, reporting accountability systems by implementing a dual system known as ‘cash towards accrual’, following similar reforms developed countries. Drawing on experience of five local governments (districts) Indonesia, this study finds that implementation helped to produce informative reports. However,...

Cocoa is one of Indonesia's five foreign exchange earner, thus cocoa must stay competitive for the export market. Aims this study are: analyze cost structure, production and productivity farming, level competitiveness, map types government policies that affect competitiveness plants. The method used descriptive qualitative quantitative. Data analysis done by using PAM (Policy Analysis Matrix). results showed, structures are at farming in Indonesia almost 50 percent wages, 31.6 land rental....

Tujuan dari penelitian ini adalah untuk mendeskripsikan strategi yang dapat digunakan Taman Kanak-Kanak (TK) dalam masa pandemic agar kegiatan berjalan dengan maksimal. Pada dipaparkan hal-hal dilakukan seperti, belajar, kerjasama orangtua, metode dan pembelajaran diterapkan, serta media belajar mengajar di pandemic. Penelitian menggunakan deskriptif melakukan survei kepada 35 orang guru kepala Kanak-kanak Kecamatan Nanga Pinoh. Survei menyebarkan angket melalui aplikasi perpesanan online...

Abstract This study critically evaluates the adoption of a universal healthcare system recently introduced by Indonesian government in 2014. Our is driven lack critical analysis social and political factors unintended consequences New Public Management, which evident sector reforms emerging economies. not only examines impact economic forces surrounding introduction health insurance programme country but also offers insights into challenges undesirable outcomes fundamental reform Indonesia....

BACKGROUND: Post-coal mine activities must be carried out by considering good management principles, to avoid negative environmental impacts, especially land surface imbalance, destruction of flora and fauna, more importantly, maintain the public health. The post-mining regulations based on priorities health sustainability are designed increase human resource quality for interests regional development. AIM: This study aims describe post-coal policy in East Borneo formulate as a form control...

Purpose – This study explores the quality of sustainability reporting (QSR) and impact regulatory guidelines, social performance a standardised framework (using Global Reporting Initiative [GRI] guidelines) on QSR in context banks Bangladesh.Design/methodology/approach Using sample 315 banking firm-year observations over 13 years (2002–2014), content analysis technique is used to develop 11-item index. Regression test research hypotheses.Findings Initially, evolved symbolically Bangladesh's...