Factors Affecting the Implementation of Good Government Governance (GGG) and Its Implications for Performance Accountability

Nur Sandi Marsuni, Ismail Rasulong, Faidul Adzim

Abstract


This study aims to examine several critical issues, such as the influence of local government competence and professionalism of government internal control apparatus on the implementation of Good Government Governance (GGG), as well as the impact of Good Government Governance (GGG) on local government performance. The research method used is Literature Review Analysis. This study uses fifteen references, two Scopus articles, ten national articles, and three books on local government organizations in Indonesia. Our findings show that the implementation of GGG is influenced by the competence and professionalism of local government officials as well as government internal supervision, and the implementation of Good Government Governance (GGG) affects the accountability performance of local governments.

Keywords


Good Government Governance (GGG),Competence of Local Government Apparatus, Professionalism of Government Apparatus, Performance Accountability of Local Government Agencies

Full Text:

PDF

References


Agoes, S. (2004). Auditing (pemeriksaan akuntan) oleh Kantor Akuntan Publik. Edisi kedua, Jakarta. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.

Boutler. Nick., Murray,D., & Jackie, H. (1999). People and Competency, the Route to Competitive Advantage. Crest Publishing House. New Delhi.

Harpranisa Cooper, W., & Ijiri, Y. (1984). Kohler Dictionary of Accountant, (6th ed.). New Delhi: Prentice hall of India.

Enceng, Liestyodono.B.I & Purwaningdyah. M.W. (2008). Meningkatkan Kompetensi Aparatur Pemerintah Daerah Dalam Mewujudkan Good Governance, Jurnal Kebijakan dan Manajemen PNS, Volume 2 No.1 Juni 2008, Pusat Pengkajian dan Penelitian Kepegawaian BKN, Jakarta.

Hood, C. & Lodge,M. (2004). Competency, Bureaucracy, and Public Management Reform: A Comparative Analysis, Governance. http://gateway.brint.com.

Kalbers, L. P., & Fogarty, T. J. (1995). Professionalism and It’s Consequences: A Study of Internal Auditors. A Journal of Practice and Theory. Spring. Vol. 14. No.1.pp. 64-85 http://gateway.proquest.com.

Leung, P. (2009). The Role of Internal Audit in Corporate Governance and Management. The Institute of Internal Auditors Inc. Research Foundation, http://gateway.brint.com.

Nur Afiah, N (2004). Pengaruh Kompetensi Anggota DPRD, Kompetensi Aparatur Pemerintah Daerah, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, serta Kualitas Informasi Keuangan terhadap prinsip-prinsip Tata Kelola Pemerintah Daerah yang Baik. Disertasi. Program Pascasarjana Universitas Padjadjaran Bandung.

Okoli, Chitu (2015), A Guide to Conducting a Standalone Systematic Literature Review. Communications of the Association for Information Systems (37:43), November 2015, pp. 879-910

Sarilena, D. (2004). Pengaruh Profesionalitas Aparat Badan Pengawasan Daerah Terhadap Pelaksanaan Good Governance. Bandung, Disertasi. Pasca Sarjana Universitas Padjadjaran.

Wahyudi. (2010). Pemberdayaan Peran Audit Internal dalam Mewujudkan Good Governance pada Sektor Publik, www://pusdiklatwas.bpkp.go.id.

Fransisca Harpranisa Cahyani Ronanda (2020) JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS. Jurnal Akuntansi dan Governance Andalas 3(1): 50-68. Fakultas Ekonomi, Universitas Andalas.

Okoli, C. and Schabram, K., 2011. A Guide to Conducting Literature Review of Information System Research, Communications of the Association for Information System, 37 (43), 879-910.

Hood, Cristopher and Lodge,martin (2004). “Competency, Bureaucracy, and Public Management Reform: A Comparative Analysis” Governance. http://gateway.brint.com

Nur Afiah, Nunuy 2004. Pengaruh Kompetensi Anggota DPRD, Kompetensi Aparatur Pemerintah Daerah, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, serta Kualitas Informasi Keuangan terhadap prinsip-prinsip Tata Kelola Pemerintah Daerah yang Baik. Disertasi. Program Pascasarjana Universitas Padjadjaran Bandung

Leny Nofianti, Novie Susanti Suseno 2014. Factors affecting implementation of good government governance (GGG) and their implications towards performance accountability. Procedia - Social and Behavioral Sciences 164 ( 2014 ) 98 – 105. Fakultas Ekonomi, Universitas Islam Negeri, Suska Riau, Indonesia b Fakultas Ekonomi, Universitas Garut, Indonesia

Leung, P. (2009). The Role of Internal Audit in Corporate Governance and Management. The Institute of Internal Auditors Inc. Research Foundation, http://gateway.brint.com

Website:

Indonesia Corruption Watch (ICW) (2021, 14 September). Angka Penindakan Kasus Korupsi Semester 1 2021 Naik Jika Dibandingkan Tahun Sebelumnya. Diakses pada 25 Mei 2022, dari https://www.antikorupsi.org/id/article/tren-penindakan-kasus-korupsi-tahun-2021

Indonesia Corruption Watch (2020, 30 Desember).Catatan Akhir Tahun Pemberantasan Korupsi Tahun 2020: Pandemi, Kemunduran Demokrasi, dan Redupnya Spirit Pemberantasan Korupsi. Diakses pada 25 Mei 2022, dari https://www.antikorupsi.org/id/article/tren-penindakan-kasus-korupsi-tahun-2021

Transparency International (2021). CORRUPTION PERCEPTIONS INDEX. Diakses pada 25 Mei 2022, dari https://www.transparency.org/en/cpi/2021/index/idn




DOI: https://doi.org/10.26618/jeb.v18i2.7876

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Jurnal Ekonomi Balance

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

View My Stats

Flag Counter