Suchergebnisse

This paper aim to provides the overview of the state of research in the fields of governmental financial reporting in Indonesia over the period 2005-2015 and also explore avenue for future research. To achieve the aim, this paper reviews prior research on governmental financial reporting in Indonesia encompassing the research papers published in nine university journals, Accounting National Symposium (SNA), theses and dissertation from selected universities. A total of 28 studies were identified. Review based on the following three research question: 1) What topiks of interest to researchers, 2) what research methods are most often used, 3) what paradigm approach used by the researchers. By so doing the government's financial reporting research mapping may be obtained. The results of the analysis conducted in this paper reveals a paradigm approach undertaken in research. Moreover, the result show that, most topik of interest is disclosure area, archival and questionaire research method are still dominated. Furthermore, although there are variation related to topiks theories and research methods, a mainstream in governmental financial reporting research seems to exist. The institutional and social aspects of financial reporting are still relatively unexplored. This review suggests in order to conduct research with the diverse paradigm approaches. Each paradigm should complementary and cooperate not isolated. The literature review is limited to research papers published in Indonesian university, Indonesian postgraduates students research from overseas excluded. Finally recommended to conduct financial reporting research by discussing the institutional and social aspects. Keywords: Public Sektor Accounting; Governmental Financial Reporting; Paradigm Approach

Abstract. In the beginning of the establishment of West Sumatra and its regencies or cities, it is never a woman elected as regional head. Since the regional elections in 2015, three women successfully contested the major elections, deputy major, and regent. The matrilineal system adopted by the people of West Sumatra, placing women in a central position, but cannot encourage women to be present as regional head. Through the qualitative research methods, this study tries to analyze what factors are the causes of women's insecurity as regional heads in West Sumatra. Then, by using the theory of political recruitment and the glass ceiling, the author finds the factors that women are not elected as regional heads due to the lack of commitment of political parties in West Sumatra in empowering female legislative candidates, in most of the people of West Sumatra, the patriarchal paradigm is still deeply rooted, traditional/cultural system, track record and strong money politics during the campaign period.Keywords: Women and minang politics, elections, matrilineal. Abstrak. Dari awal berdirinya Sumatera Barat beserta kabupaten/kotanya, belum pernah satupun perempuan yang terpilih sebagai kepala daerah dan sejak pelaksanaan pilkada langsung yang dilakukan pada tahun 2005 baru ada tiga orang perempuan yang berhasil ikut bertarung dalam pemilihan walikota, wakil walikota dan bupati. Sistem matrilineal yang dianut oleh masyarakat Sumatera Barat, yang menempatkan perempuan pada posisi sentral pun tidak dapat mendorong perempuan untuk hadir sebagai kepala daerah di sana. Dengan metode penelitian kualitatif, penelitian ini mencoba untuk menganalisis mengenai faktor-faktor apa saja yang menjadi penyebab ketidakterpilihan perempuan sebagai kepala daerah di Sumatera Barat. Menggunakan teori rekrutmen politik dan glass ceiling, penulis menemukan faktor-faktor ketidakterpilihan perempuan sebagai kepala daerah karena masih kurangnya komitmen partai politik di Sumatera Barat dalam melakukan pemberdayaan perempuan dalam hal ini ...

The value of local government financial reporting information is influenced by several factors: the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control. The writer wanted to know the effect those factors to the value of local government financial reporting information. testing hypothesis used primary data. The techniques analysis of data used path analysis with the system of internal control, the capacity of human resources, the utilization of information technology and the control of regional finance as exogenous variable . The research found that the capacity of human resources, the utilization of the information technology, the control of regional finance and the system of internal have a significally give positive influence to the value of local government financial reporting information. It is recommended to the local government to do a review about the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control to make financial reporting so it has information value. Keywords: information value, the capacity of human resources, the utilization of information technology, the control of regional finance, the system of internal control.