Journal of Governance and Accountability Studies

The Journal of Governance and Accountability Studies (JGAS) is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various social, political and government issues. JGAS welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas of governance and accountability issues.

The Journal of Governance and Accountability Studies (JGAS) is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various social, political and government issues. JGAS welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas of governance and accountability issues.

Published
2023-07-26

Articles

Treasury Single Account (TSA) and cost of governance: Survey of MDAs in Anambra State

Purpose: This study examines the effect of TSA on Nigeria’s public sector governance cost. Research methodology: This study employed a descriptive survey research design. Ten Federal Ministries, Departments & Agencies (MDAs) in Anambra State constituted the study population. The study chose Ten respondents from each MDA were selected using purposive sampling. This study employed primary data from a structured questionnaire for data collection. Results: The results show that e-accounting and TSA have a substantial impact on national spending by curbing leakages, but with little effect on federally generated revenue. Thus, e-accounting and TSA significantly impact the cost of governance. Limitations: The study relied only on questionnaire responses, which is the perception of public-sector employees in MDAs. Contributions: This study contributes to governance and policy research by identifying the benefits of TSA in reducing the overall cost of governance. Novelty: By integrating all government accounts, enabling the government to track and monitor its activities at any time, and giving the government a comprehensive view of its financial position, this study supports stakeholder theory, in addition to the Public Finance Management Perspective, which maintains that the government should effectively manage all financial resources (mobilization and expenditure) for the benefit of the population.

Analysis of factors affecting the quality of Bintan District government financial reports

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator. Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale. Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05. Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality. Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district. Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards. Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.

Implementation of public information disclosure policy in the house of Representatives of the Republic of Indonesia

Purpose: This study aims to identify how the implementation of the public information disclosure policy in the House of Representatives (DPR) in 2019-2021 is going and to find the right strategies to be implemented so that the DPR can become an informative public body. Research methodology: This research uses a qualitative descriptive method with a case study approach, where primary and secondary data are obtained through in-depth interviews with predetermined key informants, field observations, and literature studies relevant to the research topic. Results: The findings show that the implementation of public information disclosure policy in Parliament is still not optimal due to various obstacles in the process of documenting, classifying, managing, and serving public information that are technical, administrative, bureaucratic, and political in nature. DPR needs to start building and developing an internal big data system that is connected to real time public information management and service applications. In addition, the active role of Members and factions in the House in providing public information is also important to support the successful implementation of public information disclosure in the House.

The role of waste banks in realizing good environmental governance in Bandarlampung City

Purpose: The aim of this research is to analyze the effectiveness of implementing the Waste Bank as an indicator of achieving the principles of Good Environmental Governance in Bandarlampung City in order to increase public awareness regarding the importance of a healthy environment. Research methodology: This study employs a normative method using a descriptive analysis approach. Secondary data were acquired through meticulous literature review and subjected to qualitative analysis. Rigorous literature selection ensured data validity. The outcomes of the analysis served as the basis for accurate conclusions within the research. Results: The research results show that the role of waste banks as an indicator of the principles of good environmental governance in Bandarlampung is not yet effective. Therefore, law enforcement is needed, which covers three aspects: structure, substance, and community culture. Limitations: The population growth in Indonesia, especially in urban areas, is dynamic. This causes a high population, which results in the accumulation of rubbish in people's lives. Contributions: Ineffective waste management is the basic reason for the Bandarlampung City Government to collaborate with Bandarlampung City Cleaning Service to socialize the role of waste banks. This socialization activity is an effort to enable people to carry out 3M activities (Draining, Covering and Burying) and use waste as a business opportunity.

Rohingya refugees and its impact on informal economy: Cox's Bazar, Bangladesh

Purpose: The purpose of this study is to determine whether refugees in Cox's Bazar area of Bangladesh can successfully integrate into the informal economic sector. This evaluation was carried out by comparing the actions of refugees in the labor market with those of the local population. Research methodology: This study used survey data from two population groupings. The sample size included 300 Rohingya refugees and 300 locals from Coxs' Bazar, where they are now living. ANOVA was employed to compare the category mean differences owing to the limited sample size. The calculations would include wealth, occupation, language, religion, and race as labor market barriers. Results: The data indicated significant disparities in both types of occupations and monthly incomes between local workers and refugee workers. Furthermore, the findings also suggest that Rohingya refugees encounter greater challenges when entering the job market than local workers. Limitations: Refugees in Bangladesh are unable to work. They must stay at local and international NGO (Ministry of Foreign Affairs 2014). No Bangladeshi labor legislation has protected them. Bangladeshi authorities can also imprison refugees on illicit travel. A good Rohingya refugee policy in Bangladesh is crucial to human rights. Contribution: The Rohingya Muslim population in Myanmar has been subjected to genocide, resulting in their expulsion and subsequent migration to neighboring countries. Bangladesh is the primary host nation for the Rohingya group from Myanmar, which has sought safety there as refugees for many years. Due to their lack of legal employment opportunities in Bangladesh, these refugees engage in informal economic operations and participate in various criminal activities inside the place where they reside.