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TUGAS MAKALAH AKUNTANSI SEKTOR PUBLIK

HARI SENIN

Berikut adalah judul-judul makalah untuk 6 (enam) kelompok:

1. Transparansi dalam Penganggaran Pemerintah Daerah
a. Caamaño-Alegre, José, Santiago Lago-Peñas, Francisco Reyes-Santias, & Aurora Santiago-
Boubeta. 2013. Budget Transparency in Local Governments: An Empirical Analysis. Local
Government Studies 39(2): 182-207.
b. da Cruz, Nuno Ferreira, António F. Tavares, Rui Cunha Marques, Susana Jorge, Luís de Sousa.
2015. Measuring Local Government Transparency. Public Management Review
c. Joaquim Filipe Ferraz Esteves de Araujo & Francisca Tejedo-Romero. 2016. Local
government transparency index: determinants of municipalities’ rankings. International
Journal of Public Sector Management 29(4

2. Akuntabilitas dan Anggaran Pemerintah Daerah
a. Rubin, Irene. 1996. Budgeting for Accountability: Municipal Budgeting for the 1990s. Public
Budgeting & Finance 16(2): 112-132.
b. Steccolini, Ileana. 2004. Is the Annual Report an Accountability Medium? An Empirical
Investigation into Italian Local Governments. Financial Accountability &Management 20(3):
327-350.

3. Korupsi dalam Proses Penyusunan Anggaran Pemerintah
a. Isaksen, Jan. 2005. The budget process and corruption. U4 ISSUE 3:2005. Link:
https://www.u4.no/publications/the-budget-process-and-corruption/
b. Fan, C. Simon, Chen Lin, & Daniel Treisman. 2009. Political decentralization and corruption:
Evidence from around the world. Journal of Public Economics 93: 14–34.
c. Adeyemi, O. Oluwatobi. 2012. Corruption and Local Government Administration In Nigeria:
A Discourse Of Core Issues. European Journal of Sustainable Development 1(2): 183-198

4. Analisis Rasio Keuangan Sektor Publik
a. Maher, Craig S. & Karl Nollenberger. 2009. Revisiting Kenneth Brown's "10-Point Test".
Government Finance Review 25(5): 61-66.
b. Ritonga, Irwan Taufiq. 2014. Analysing Service-Level Solvency of Local Governments from
Accounting Perspective: A Study of Local Governments in the Province of Yogyakarta Special
Territory, Indonesia. International Journal of Governmental Financial Management 14(2):
19-33.
c. Ritonga, Irwan Taufiq, Colin Clark, & Guneratne Wickremasinghe. 2012. Assessing financial
condition of local government in Indonesia: an exploration. Public and Municipal Finance
1(2): 37-50.
d. Philip Kloha, Carol S. Weissert, & Robert Kleine. 2005. Developing and Testing a Composite
Model to Predict Local Fiscal Distress. Public Administration Review 65(3): 313-323.
5. Legislatif dan Penganggaran Pemerintah
a. Stapenhurst, Rick. 2004. The Legislature and the Budget. World Bank Institute Working
Paper. Washington, D.C.: The International Bank for Reconstruction and Development /The
World Bank.
b. Santiso, Carlos. 2004. Legislatures and Budget Oversight in Latin America: Strengthening
Public Finance Accountability in Emerging Economies. OECD Journal on Budgeting (2): 47-
76.
c. Wehner, Joachim. 2004. Back from the Sidelines? Redefining the Contribution of Legislatures
to the Budget Cycle. World Bank Institute Working Paper. Washington, D.C.: The
International Bank for Reconstruction and Development /The World Bank.

d. Santiso, Carlos & Marco Varea. 2013. Strengthening the Capacities of Parliaments in the
Budget Process. Policy Brief No. IDB-PB-194. Institutional Capacity of State Division Inter-
American Development Bank.

6. Pengukuran Kinerja di Sektor Publik
a. Boyne, George A. 2002. Concepts and Indicators of Local Authority Performance: An
Evaluation of the Statutory Frameworks in England and Wales. Public Money & Management
22(2): 17-24.
b. Brignall, Stan & Sven Modell. 2000. An institutional perspective on performance
measurement and management in the ‘new public sector’. Management Accounting Research
11: 281–306.
c. Berman, Barbara J. Cohn. 2008. Involving the Public in Measuring and Reporting Local
Government Performance. National Civic Review (Spring): 3-10.
d. Gianakis, Jerry A. & Jeffrey B. Stone. 1997. Measuring the Performance of the Municipal
Organization: An Implementation Tale of Two Cities. Administrative Theory & Praxis 19(1):
73-87Published