Suchergebnisse

The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency's Financial Statements year 2013. This research related with Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management). Research proves that Nganjuk Regency's Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency's financial statements still apply Enclosure II of PP 71/2010 that is cash toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015.

Purpose
The purpose of this paper is to explore the challenges and critical factors of interagency information sharing (IIS) from the perspectives of technology, organization, policy and public participation in a developing country.


Design/methodology/approach
This study conducted a case study encompassing documentation analysis and in-depth semi-structured interviews of 15 public managers and other public officials in the Regency of Bojonegoro, Indonesia.


Findings
The findings demonstrate that addressing factors residing in organizational and policy and regulations challenges are critical and should precede the needs of technology. The findings also identified three factors affecting IIS in a developing country. First, the embeddedness of agencies in rigid bureaucratic and autocratic structure complicates the collaboration in IIS, such as promoting jurisdiction conflicts. Second, this study identifies the crucial influence of top executives on every activity in IIS, including resolving conflicts. Finally, political instability augments the crucial function of creating public awareness and participation. Public awareness and participation become more critical because public support carries political precedent that eventually affects the continuity of ICTs initiatives.


Research limitations/implications
Owing to the chosen research approach, the research results may lack generalizability beyond Indonesia. Furthermore, this research design did not specify the interviewees to rank and prioritize the challenges and critical factors, nor that the authors ask for the strategy to alleviate the challenges.


Practical implications
The challenges of data management engender practical implication in which public managers should focus more on communicating and socializing, as well as providing training on the importance of data and the new technology not only early in the phase of the project but also during the implementation. Furthermore, in the effort to ensure the continuity of the project, public managers could continuously nurture public participation and spark public interest through the use of social media.


Originality/value
Many studies on the challenges of implementing IIS focusing in developed countries might overlook the possible distinctive challenges affecting the adoption of IIS by the government in developing countries. This study identified several unique contexts and critical situational factors affecting interagency information sharing pertinent to a developing country.

PurposeThis paper aims to argue that the structure of the response to the World Trade Center (WTC) crisis can be characterized as an inter-organizational network and the majority of the activities can be identified as network management.Design/methodology/approachUsing a mixed-method research strategy encompassing in-depth interviews and a sociometric survey, the authors characterize the response as an inter-organizational network and describe significant factors that facilitate the effective functioning and management of an emergency response.FindingsThe results provide empirical support for the claim that the management of the WTC response was very different from normal government operations in many respects. However, it was also found that complete detachment of the network-form of organization from bureaucratic hierarchy is not always possible in an emergency response, particularly in terms of leadership and the availability of resources.Originality/valueThe authors argue that bureaucratic leadership exists in political layers and is sometimes needed to provide social value to the general public and promote their engagement. Finally, the authors found evidence that the effectiveness of networks in an emergency response is influenced by certain enabling conditions, such as the severity of events, and suggest some implications for government operations.

Purpose
This study aims to identify and outline the critical challenges affecting the inclination of executives to use data as the basis for making decisions at a local government level.


Design/methodology/approach
The study conducted in-depth interviews with 21 public officials comprising middle- and top-level executives from 18 agencies and offices at the Bojonegoro Regency, one of Indonesia's most progressive regencies in pursuing open government and smart cities.


Findings
The findings demonstrate that ensuring a good quality data architecture, nurturing data culture and developing analytics capability are essential in the case of a developing country such as Indonesia. However, insufficient policies and regulations, a nonexistent evaluative framework for data quality, disruptive local tradition and the ingrained autocratic administration represent significant and unique challenges to implementing data-driven decision-making in the local government in Indonesia.


Research limitations/implications
The chosen research approach may result in a need for more generalizability beyond Indonesia, accentuating the necessity for the geographical objects to include other developing countries in future research.


Practical implications
The findings showcase that lack of awareness and acceptance from public officials and the general public of the importance of a data-driven approach; as such, a better understanding of the change in attitudes and mindsets of public officials is invariably one of the critical practical determinants.


Originality/value
The findings signify the importance of creating robust accountability systems and evaluative frameworks that consider the many variables influencing decisions that capture the significance of organizational and local culture.

This book reflects on the emerging trends, development, and challenges of policy on sustainability using information technology, and provides valuable insights to both research and practice communities. Sustainability has become an important focus for government, civil society and the corporate community world-wide. Growing interest in addressing environmental deterioration and associated social inequality and economic challenges is shifting focus to this important issue. The lack of fresh water and arable land, extreme weather, rising cost of relying on fossil fuels, and poverty and regional instability, are drawing attention to the need for government intervention and policy instruments that encourage the development of sustainable alternatives. Governments can play a very important role in facilitating sustainable development through better public policies. First of all, public investments can be directed toward establishing incentives for renewable energy, energy efficiency, sustainable agriculture, and land and water conservation, or toward leveling the field for sustainable alternatives by phasing out the subsidies directed to unsustainable production and development. Second, regulatory and pricing mechanisms could help with the development of markets for sustainable products. This book engages policy informatics analytical and modeling approaches, stakeholder engagement in policy development, implementation and evaluation, and big data and policy informatics to generate valuable insights in the policy on sustainable energy, and will be on interest to researchers in public administration and sustainability, open data and information technology ecological economics