06 August 2019
Austempered Ductile Iron Production Technology From Base Material Produced By Ferro-Casting Industry In Indonesia
Rianti Dewi Wulansari Sulamet Ariobimo, 2003 University of Queensland Abstract The quality of... Read more
19 July 2018
Non-Compliance in Public Financial Management: A Case Study of a Local Government in Indonesia
Budi Cahyono
Curtin University
Abstract
Utilising content analysis of external audit reports published between 2009 and 2014, this study identified systemic problems resulting from non-compliance in public financial management (PFM) operations of local governments in Indonesia. Further, a single case study was conducted to investigate factors for non-compliance and how they influence the PFM actors to be involved in non-compliance practices. Findings of this study suggested that employees’ motives and dysfunctional bureaucratic structures have contributed to the emergence of non-compliance.
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