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ACCOUNTABILITY AND PERFORMANCE: EVIDENCE FROM LOCAL GOVERNMENT Nisriani Manafe, Mesri Welhelmina; Akbar, Rusdi
Journal of Indonesian Economy and Business Vol 29, No 1 (2014): January
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Â Local government accountability attracts attention since the issuance of the PresidentialInstruction Number 7 of 1999 on Accountability Reporting of the Performance of GovernmentInstitutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Pemerintah).In practice, this accountability is not as was expected. One indication of the causalfactor of the failure of the accountability implementation program is that it is considered as anobligation to describe and to justify the behavior of the accountability actors. The objective ofthis study is to empirically examine the correlation between the requirements of various types ofaccountability with negative perception of the work context and the work performance of theaccountability actors. It contributes to the empirical evidence for the correlation among thevarious types of accountability obligation and the work performance based on the institutionaltheory with mixed method, which is a quantitative approach with PLS and a qualitativeapproach with thematic analysis. Its samples are 201 SKPD officers in the local government ofNusa Tenggara TimurProvince. The results of the study show that the conflict in theaccountability requirement has significant impact on the work context with negative perceptionat different levels, but does not have any significant impact on the work performance of theaccountability actors.Keywords: accountability, accountability requirements, work performance, and mixed method.

FISCAL STRESS: Studi Kasus Pemda Provinsi Nusa Tenggara Timur Mesri Welhelmina N. Manafe; Zet Ena; Salmun Saul Adu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0.05. The results of this study contribute to local budget policies and theoretically to the use of direct expenditure variables that are different from previous studies. Key Words: Fiscal Health, Fiscal Stress, Pendapatan Asli Daerah, dan Belanja Langsung

PENGARUH KONFLIK KEHARUSAN AKUNTABILITAS TERHADAP KINERJA KERJA PEMERINTAH DAERAH Mesri Welhelmina Nisriani Manafe
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Accountability of local government have been concern since the issuance of Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP). In practice, accountability is not running as expected. One indication of the cause of the failure is due to the implementation of accountability. Accountability is seen as an obligation to explain and justify the behavior of accountability actors. The purpose of this study is to empirically examine the relationship between various types of accountability requirement with negative perceived of working context toward accountability actors work performance. This study provides empirical evidence to contribute in the relationship between the various types of requirement accountability and work performance based on institutional theory by using mixed methods, namely quantitative approach using PLS and qualitative approach using semi-structured interviews. The samples in this study were 201 SKPD on NTT local government. The results showed the competing accountability through various types of accountability affect the work context with negative perceived at different levels, but had no effect on accountability actors work performance. Keywords: accountability, accountability requirement, job performance, mixed methods

PENGARUH PENALARAN MORAL, RETALIASI DAN GENDER TERHADAP KECENDERUNGAN WHISTLEBLOWING INTERNAL Mesri Welhelmina N. Manafe
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Pedoman Sistem Pelaporan Pelanggaran atau Whistleblowing System (WBS) by the Peraturan Komite Nasional Kebijakan Governance (KNKG) is expected to determine whistleblower in Indonesia as one of the form of effective internal controls to prevent fraud and wrong-doing by individuals or corporations. In practice, the regulation is strongly influenced by the individual's intentions. This study uses variable of moral reasoning and retaliate by including gender variables to test its effect on the tendency orintention to do whistleblowing. To answer the research question, this research uses experimental design which is then analyzed using ANOVA for hypothesis testing. Subjects in this study were accounting students UKAW. The results showed that retaliation and moral reasoning affects the tendency of whistleblowing, while gender is not striving against the tendency to blow the whistle. Keywords: Whistleblowing, moral reasoning, retaliation, gender

Anteseden Pertumbuhan Ekonomi: Pendapatan atau Belanja Daerah? Mesri Welhelmina Nisriani Manafe; Herny Constantin Fanggidae; Alya Elita Sjioen; Boy Supriyana Effendi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.351

Productive spending is an indication for capital spending efficiency in line with increasing in PAD and economic growth. Therefore, it is important to know the movement pattern of revenues and expenditures to accelerate welfare transfer’s to the community. This study aims to measure the role of capital expenditure and non-transfer income to encourage the rate of economic growth as a control form over local government fiscal policy. 88 data for 2015-2018 period in 22 districts/cities in NTT. Results show support for H0 for the relationship between capital spending and economic growth and PAD that is not in line with the spend-revenue hypothesis. While PAD shows an effect on the rate of economic growth but does not become the interaction variable required in the relationship. The results of the study contribute to government in strengthening regional spending capacity as a form of spending efficiency and exploring regional revenues to reduce fiscal dependence and for central government as transfer funds evaluation to achieve national development goals. Theoretically, the results studied support previous research on the relationship between PAD and economic growth but not on the relationship between capital expenditures and economic growth and the ability of PAD as an interaction variable. Limitation in this study is the determination relationship direction between variables without sample considered and there is only an interaction variable.

ACCOUNTABILITY AND PERFORMANCE: EVIDENCE FROM LOCAL GOVERNMENT Mesri Welhelmina Nisriani Manafe; Rusdi Akbar
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 1 (2014): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Local government accountability attracts attention since the issuance of the Presidential Instruction Number 7 of 1999 on Accountability Reporting of the Performance of Government Institutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Pemerintah). In practice, this accountability is not as was expected. One indication of the causal factor of the failure of the accountability implementation program is that it is considered as an obligation to describe and to justify the behavior of the accountability actors. The objective of this study is to empirically examine the correlation between the requirements of various types of accountability with negative perception of the work context and the work performance of the accountability actors. It contributes to the empirical evidence for the correlation among the various types of accountability obligation and the work performance based on the institutional theory with mixed method, which is a quantitative approach with PLS and a qualitative approach with thematic analysis. Its samples are 201 SKPD officers in the local government of Nusa Tenggara TimurProvince. The results of the study show that the conflict in the accountability requirement has significant impact on the work context with negative perception at different levels, but does not have any significant impact on the work performance of the accountability actors.

Determinan Tingkatan Perilaku Merokok Remaja Kota Kupang Mesri Welhelmina Nisriani Manafe; Yudith F. Lerrick; Boy S. Effendy
Jurnal Inovasi Kebijakan Vol 4 No 2 (2019): Jurnal Inovasi Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37182/jik.v2i4.37

Cigarettes are the leading cause of death with 80% of users under the age of 18 worldwide. If this trend continues, it is estimated that five million children under 18 living today will die before becoming adults because they started smoking as a teenager. The aim of the study is to examine the impact of sociodemographic characteristics and social factors on the level of adolescent smoking behavior. The sample was teenagers aged 12-21 who were randomly selected in one (1) junior high school, one (1) high school and one (1) market in Kupang City who were then tested using Ordinal Logistic Regression and Odds Ratio with the Social Cognitive Theory approach. Research results show that sociodemographic characteristic variables through income and gender at a significance level <0.05 affect adolescent smoking behavior, while age predictors have no effect with a significance value of 0.66> 0.05 with the opportunity to become a regular/intermittent/experiment smoker (0.59x, 0.96x, 2x; 0.117x, 0.952x, 1.381x; 9.188x, 2.266x, 4.165x). Variables derived from social factors through peer smoker and paternal smoker affect the smoking behavior of adolescents at the significance level of 0.038 and 0.000 <0.05 and have the chance to become regular/intermittent/experiment smokers (0.160x, 1,282x, 1,538x; 0.052x, 1,088x, 1,088x, 2x).

Interaksi Pertimbangan Etika Dan Perilaku Penyusun Anggaran Terhadap Senjangan Anggaran Pemerintah Daerah Helda Marlin Ala; Mesri Welhelmina Nisriani Manafe
Jurnal Inovasi Kebijakan Vol 5 No 2 (2020): Jurnal Inovasi Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37182/jik.v5i2.48

This study aims to examine the impact of the interaction between budget compilers' behavior and ethical considerations on budgetary slack in the Regional Apparatus Organization (OPD) within the Kupang City Government. The test was carried out using multiple linear regression analysis to test the effect of partial, simultaneous and interaction between variables through a quasi-experimental design. The research results began with the classical assumption test, which showed significant results for all tests. The partial test of the independent variable of budget compiler behavior (X1) and ethical considerations (X2) shows support at the significance level <0.05. Simultaneous test shows the effect at the level of 0.000<0.05, which means that simultaneously the variables X1 and X2 have an effect on variable Y with a R2 value of 41%. The results of the interaction test show that the moderating variable causes the hypothesis 4 to be unsupported at the significance level >0.05. The results of this study are expected to contribute to local governments in the budget planning and implementation process by considering the trends in budgetary slack that may be made by budget compilers with considerations of ethics and internalized norms and behavior when preparing the budget.

Revenue-Spend Hypothesis: Bukti Baru Kebijakan Fiskal Pemerintah Daerah Helda Marlin Ala; Mesri Welhelmina Nisriani Manafe; Zet Ena
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.383

This study aims to examine the relationship between Regional Original Income and Capital Expenditure on Economic Growth based on Revenue-spend hypothesis. Understanding about causality can help local governments determine strategies and policies in exploring revenue potential and reducing the level of fiscal dependence as well as evaluating and controlling to achieve an efficient level of budget use. This study uses 60 data from 15 districts in East Nusa Tenggara Province for period 2015-2018. The test using path analysis proves the direct effect of PAD on growth but has no effect on capital expenditure and supports H0 for testing the intervening variable. Novelty in this research is to fill the theoretical and empirical gap with place according to the right theory to build a basic framework through Revenue-spend hypothesis. Furthermore, this study also determines the sample that meets the criteria required which are still limitations in previous research. Limitation in this study are the research period relatively short, not able to capture changing phenomenon in variables and also has not been able to explain the non-unidirectional relationship between income and expenditure through the Revenue-spend hypothesis. Next research continued by adding or expanding the scope of research time and location, including other variables such as inflation, time span, quality and size of institutions, level of corruption, country level, amount of barriers and types of spending and income.

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