Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

T Polzer, P Adhikari, CP Nguyen… - Journal of Public …, 2021 - emerald.com
Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

Human resources information system (HRIS) to enhance civil servants' innovation outcomes: compulsory or complimentary?

E Satispi, I Rajiani, M Murod, A Andriansyah - Administrative Sciences, 2023 - mdpi.com
The Internet of things (IoT) has oriented organisations digitally in administrating human
resources. In line with this trend, Indonesian public sectors are adopting Human Resources …

The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia

AC Furqan, R Wardhani, D Martani… - International Journal of …, 2020 - emerald.com
Purpose This study aims to analyze the effect of audit findings and audit recommendations
follow-up on the quality of financial reports and the quality of public services in the context of …

Challenges and opportunities in higher education diplomacy of World Class Universities in Indonesia: analysing the network environment of public diplomacy

AA Rachman, RD Heryadi, JB Rachman… - Cogent Social …, 2024 - Taylor & Francis
This paper aims to investigate Indonesia's aspiring World Class University, challenges and
opportunities when conducting public diplomacy. By analysing the network environment of …

“Does your walk match your talk?” Analyzing IPSASs diffusion in develo** and developed countries

T Polzer, L Gårseth-Nesbakk… - International Journal of …, 2020 - emerald.com
Purpose The purpose of this paper is to provide a global overview of the adoption status of
International Public Sector Accounting Standards (IPSASs) in the different contexts of …

Competencies for effective public middle managers

I Sudirman, J Siswanto, J Monang… - Journal of Management …, 2019 - emerald.com
Purpose The purpose of this paper is to investigate a set of competencies that characterizes
effective public middle managers. Design/methodology/approach A total of 20 middle …

Internal Control Weakness and Corruption: Empirical Evidence from Indonesian Local Governments

M Muhtar, J Winarna, S Sutaryo - International Journal of …, 2023 - openaccessojs.com
Purpose: Corruption still becomes a serious problem in Indonesia in the decentralization
era. This paper aims at providing a comprehensive empirical examination regarding the …

A critical analysis of the impacts of financial literacy and NPM on Village Funds Initiative in Indonesia

H Harun, P Graham, HP Kamase… - International Journal of …, 2021 - Taylor & Francis
Since 1999 the Indonesian government has adopted a more democratic and autonomous
political system to prevent national disintegration and reduce the economic 'divide'that has …

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government

H Harun, D Carter, AT Mollik, Y An - Journal of Accounting & …, 2020 - emerald.com
Purpose This paper aims to critically explore the forces and critical features relating to the
adoption of a new reporting and budgeting system (RBS) in Indonesian local governments …

The role of transparency and professional assistance in regional financial management in the Indonesian regional governments

R Masdar, AC Furqan, M Masruddin… - Journal of Public …, 2021 - Wiley Online Library
This study aims to analyze the extent of the role of transparency and professional
assistance, particularly by the Financial and Development Supervisory Agency (BPKP) in …