1,720,956 research outputs found
Participatory Auditing: Lessons from Philippines and South Korea and its Implementation in The SAI of Indonesia
Full text linkSupreme Audit Institutions (SAI) are crucial for promoting accountability and transparency, especially in countries such as Indonesia, where corruption and government fraud are widespread. These institutions help the public monitor the government and ensure that public funds are used effectively and efficiently. Achieving good governance requires close collaboration between people and SAI. This study emphasizes the importance of people's participation in Indonesia SAI (Badan Pemeriksa Keuangan/BPK) to identify public issues for auditing purposes. Every year, the BPK conducts over 500 audits, including financial, performance, and auditing with special purposes. BPK produces over 9,000 findings that the government needs to follow. This paper highlights the success stories of participation audits in the Philippines and South Korea, and how Indonesian SAI can learn from both. By working together with the public, audit reports can benefit stakeholders and contribute to better governance
Analisis Laju Pertumbuhan Pajak Kendaraan Bermotor dan Kontribusinya Terhadap Pendapatan Asli Daerah Provinsi Dki Jakarta
Full text linkSebagai ibukota negara, Jakarta memiliki jumlah penduduk terpadat dan tingkat mobilisasi tinggi penduduknya, sehingga meningkatkan jumlah kepemilikan kendaraan bermotor di DKI Jakarta. Hal tersebut mendorong Pemerintah Daerah untuk semakin menggali potensi penerimaan pajak kendaraan bermotor di DKI Jakarta. Realisasi penerimaan pajak kendaraan bermotor di DKI Jakarta dalam kurun waktu tahun 2019 sampai dengan 2023 cenderung meningkat setiap tahunnya. Tujuan dari penelitian ini adalah untuk mengetahui laju pertumbuhan pajak kendaraan bermotor di DKI Jakarta tahun 2019 sampai dengan tahun 2023 dan juga untuk mengetahui sebesar apa kontribusi pajak kendaraan bermotor terhadap pendapatan asli daerah di DKI Jakarta. Penelitian ini menggunakan pendekatan penelitian deskriptif kuantitatif. Hasil dari penelitian ini diketahui bahwa laju pertumbuhan penerimaan pajak kendaraan bermotor di DKI Jakarta cenderung meningkat setiap tahunnya dan kontribusi pajak kendaraan bermotor di DKI Jakarta cukup berkontribusi, sehingga pajak kendaraan bermotor dapat dianggap komponen yang signifikan dalam penyumbang pendapatan asli daerah di Provinsi DKI Jakarta yang digunakan untuk kepentingan penyelenggaraan Pemerintahan Daerah
Collaborative Governance in the Electronic Road Pricing Implementation Plan in Jakarta
Full text linkThe proliferation of private vehicle ownership and the associated increase in traffic volume hasprompted the government to introduce an Electronic Road Pricing (ERP) policy to managecongestion and mitigate air pollution in the Special Region of Jakarta (DKI). This study seeks todelve into the application of collaborative governance in the Jakarta ERP policy's execution bygiving prominence to the historical aspects of problem identification, planning review, systemcontext study, dynamic elaboration, collaborative actions, and resulting outcomes, to fulfill thegovernment's objectives for the ERP plan. The research methodology employs a literature reviewand case study, qualitative descriptive methods, and secondary data. The findings reveal acollaborative governance process within the Jakarta ERP policy's implementation, particularlyconcerning system context, collaborative governance regime, collaborative dynamics,collaborative actions, and their associated outcomes. Moreover, based on the study's findings, theDKI Provincial Government is urged to sustain the engagement of community and privatestakeholders in formulating draft regional regulations about electronic traffic control and toenhance the management and governance of transportation infrastructure in Jakarta, all aimedat guaranteeing the inclusiveness, effectiveness, quality, and acceptance of this policy up until itsfuture execution.The proliferation of private vehicle ownership and the associated increase in traffic volume hasprompted the government to introduce an Electronic Road Pricing (ERP) policy to managecongestion and mitigate air pollution in the Special Region of Jakarta (DKI). This study seeks todelve into the application of collaborative governance in the Jakarta ERP policy's execution bygiving prominence to the historical aspects of problem identification, planning review, systemcontext study, dynamic elaboration, collaborative actions, and resulting outcomes, to fulfill thegovernment's objectives for the ERP plan. The research methodology employs a literature reviewand case study, qualitative descriptive methods, and secondary data. The findings reveal acollaborative governance process within the Jakarta ERP policy's implementation, particularlyconcerning system context, collaborative governance regime, collaborative dynamics,collaborative actions, and their associated outcomes. Moreover, based on the study's findings, theDKI Provincial Government is urged to sustain the engagement of community and privatestakeholders in formulating draft regional regulations about electronic traffic control and toenhance the management and governance of transportation infrastructure in Jakarta, all aimedat guaranteeing the inclusiveness, effectiveness, quality, and acceptance of this policy up until itsfuture execution
Analysis of the Role of BPK RI in Promoting Organizational Capacity Development of ASEANSAI in the Period 2018-2023
Full text linkThe development of international audit organizations is crucial for enhancing accountability, transparency, and integration of public sector financial management globally. In Southeast Asia, the establishment of the Association of Southeast Asian Nations Supreme Audit Institutions (ASEANSAI) is significant for fostering regional cooperation in financial auditing. The Supreme Audit Agency of the Republic of Indonesia (BPK RI) plays a pivotal role as the ASEANSAI Secretariat, supporting and developing the organization's performance. As ASEANSAI matures, organizational capacity development becomes a key challenge. This study aims to analyze BPK RI's role in enhancing ASEANSAI's organizational capacity during the 2018-2023 period, utilizing Dillen et al.'s (2019) theory of transition from managerial roles to strategic experts and Walters' (2019) theory of organizational capacity development. Employing a qualitative methodology and conducting in-depth semi-structured interviews with 18 individuals from both internal and external ASEANSAI, the study identified several suboptimal aspects in the Secretariat's role and ASEANSAI's capacity development, including human resource management, financial management, and organizational performance stability. The findings suggest that these issues stem from inadequate strategic human resource development, limited financial resources, and external environmental changes such as the COVID-19 pandemic and regional socio-humanitarian issues
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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