The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.

This study aims to discover the relationship between growth sales, capital structure, and corporate governance on financial performance of energy and basic material sector public companies in Indonesia. Financial performance is observed from 2 aspects: market performance (Tobin’s Q) and profitability performance (ROA). The population in this study is firms in the energy and basic material sector on Indonesia Stock Exchange. The total population is 248 firms. 39 firms were selected as samples. The data is obtained from the annual report which starts from the period 2018 to 2022. A total of the population was determined as samples by purposive sampling method. Data analysis using panel data regression. The result shows: 1) Growth Sales have a significant influence on market performance; however, it does not have a significant effect on profitability performance. 2) Capital Structure significantly influences market and profitability performance 3) Corporate governance significantly influences market and profitability performance. Suggestions for companies that must strive to increase sales, maintain good corporate governance and pay attention to the company’s capital structure in a balanced manner.

Information transparency is a basic principle of good governance that few studies in the literature have thoroughly examined. Riau Province in particular has a high record of land and forest conflicts that needs urgent response, yet environmental policies have mostly been scrutinized for its resource extraction and regulation aspects, not their aspect of information transparency. Low proactive disclosure of information from local governments is a recurring issue in Riau Province, so FITRA Riau initiated the Public Information Openness Index (IKIP) to cover the Riau Province and 12 regencies/cities. To address this research gap of governmental public bodies’ information transparency, this study conducted the novel substantive approach critical review to see the extent of local government’s transparency regarding their budgeting for one of Riau’s most prevalent issues, namely land and forest governance (TKHL). From March to September 2019, this study used a triangulation of data collected from information access tests, IKIP evaluation, and focus group discussion involving the Riau Information Commission, the Information Management and Documentation Officers (PPID) of the 12 regencies, and the Governor of Riau Province. After analyzing the four aspects of regulation, institution, budget, and TKHL information, results determined that the most open region in Riau Province is Indragiri Hulu, and the least open region is Kuantan Singingi. Information transparency is still limited in procedural terms, in which all regions have more or less fulfilled the administrative regulation demands but the substance of the public information across all aspects is too generic to truly inform the public of the regions’ TKHL.

This study intends to explore the idea of a vocational village strategy to foster sustainable rural development. Vocational villages, offering targeted skills training and economic opportunities, present a compelling soft approach to rural development, addressing the need for sustainable livelihoods and community empowerment. Drawing upon the collaborative governance (the penta-helix model); underpinning the social capital perspective; and highlighting the economic, institutional, cultural, environmental, technological, and institutional dimensions of sustainable development, a vocational village strategy is expected to level up village capacities and facilitate modernization. The research was narratively developed through a qualitative methodology using primary and secondary data sources. Primary empirical data was employed to analyze vocational village practices in Panggungharjo Village, Yogyakarta, Indonesia as a representative example. The PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-analyses) framework provided secondary data to present comparative literature on vocational village development. The findings determined a four-staged vocational village model includes initiation, training, business development, and independence. The success of this model is contingent upon political, bureaucratic, and sociocultural factors (social capital), as well as the effective collaboration of government, academia, industry, and community (penta-helix). This research contributes to the urgency of vocational village practices and models as a viable strategy for achieving equitable and sustainable rural development.

This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

Background: The background and objectives of the research revolve around bureaucracy as a classic form of the modern division of labor, with Max Weber acknowledging its inevitability. However, the objective implications of the bureaucracy’s iron cage are evident in governance and management experiences. The mayors of Tehran’s districts exemplify how Iranian culture interacts with bureaucracy. This research seeks to establish principles and governance for district governors using an alternative bureaucracy, parallel to conventional bureaucracy. Methods: The methods employed include twenty strategically selected interviews, considering age, municipal area, and work experience for maximum variance. Grounded theory methodology, specifically the approach by Anselm Strauss and Barney Glaser, guides the research, employing open coding, axial coding, and selective coding. MaxQDA 2020 software enhances the qualitative data analysis, facilitating organization, coding, and collaboration within the research team. Results: Findings indicate “inevitable violations” as a common starting point for interviewees, leading to three axes: “preconditions,” “objectives,” and “strategies and mechanisms” of alternative bureaucracy. In conclusion, breaking through bureaucracy becomes necessary for governors to act. Alternative bureaucracy, rooted in experience yet considering the bureaucratic field, requires transcendent goals. Hybridity and ethical principles are crucial when transitioning from conventional bureaucracy to the alternative in urban governance.