Mapping Corruption Related Themes In Malaysia’s Local Government Audit Reports 2021 - 2024
Article Sidebar
Main Article Content
Abstract
Local governments are critical to effective public service delivery and democratic accountability, yet they frequently face governance challenges. This study systematically investigates thematic trends in corruption-related audit findings within Malaysian local councils, leveraging a qualitative thematic code co-occurrence mapping in ATLAS.ti 24. Drawing on Auditor General (AG) reports from 2021 to 2024, the analysis assesses audit findings across four geographically diverse Malaysian states, which constitute Selangor, Sabah, Johor and Kelantan. The findings reveal persistent structural weaknesses, mainly in procurement, planning and enforcement systems. The co-occurrence mapping indicates that Sabah and Selangor exhibit more pronounced high-risk zones, characterized by a complex interplay of systemic deficiency issues, while Johor and Kelantan expose distinct challenges related to oversight mechanisms and accountability frameworks. This research provides a data-driven understanding of prevalent governance gaps at the local level and highlights various administrative realities across states. The study suggests targeted and contextually adapted governance reforms that emphasize the necessity of strengthening internal controls and oversight capacities to foster greater integrity in Malaysian local government.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Content License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notice:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
How to Cite
References
Abdullah, A. R., Hulopi, T. U. K., Hartoyo, A., Ibrahim, E., & Sanaba, R. (2024). Local Government Financial Performance: Challenges and Opportunities. West Science Interdisciplinary Studies. https://doi.org/10.58812/wsis.v2i12.1526
Abdullah, I. H., Abdul Rahman, A. N. C., & Jaludin, A. (2021). The Development of the Malaysian Hansard Corpus: A Corpus of Parliamentary Debates 1959-2020. 25(1). https://plm.org.my/ejurnal/index.php/jurnallinguistik/article/download/200/160
Ahmad, N., & Rahman, S. (2023). Decentralizing democracy: The role of local governance in Southeast Asia. Journal of Comparative Public Administration, 45(1), 34–52. https://doi.org/10.1016/j.jcpa.2023.01.004
Alfianto, R., Nurhaeni, I. D. A., & Mulyadi, A. W. E. (2023). Non-Meritrocratic Factors Affecting Filling Of Positions In Structural Institutions. Journal of Social Science. https://doi.org/10.57185/joss.v2i7.88
Ali, A. M., Gloeck, J. D., Ali, A., Ahmi, A., & Sahdan, M. H. (2007). Internal audit in the state and local governments of Malaysia. Southern African Journal of Accountability and Auditing Research, 7, 25–57.
Allain-Dupré, D. (2020). The multi-level governance imperative: The British Journal of Politics and International Relations. https://doi.org/10.1177/1369148120937984
Alozie, O. E. (2020). Roles of Public Administrators in Local Community Development. International Journal of Scientific and Research Publications. https://doi.org/10.29322/IJSRP.10.09.2020.P10565
Anderson, M. W. (n.d.). Centering the State in Stategraft: Reforming Abusive Local Governments Requires State Law Reform. Wisconsin Law Review. https://doi.org/10.59015/wlr.vqls2001
ASEAN Policy Forum. (2023). Public sector corruption risks in Southeast Asia. https://aseanpolicyforum.org/reports/2023-corruption
Auditor-General of Malaysia. (2021). Laporan Ketua Audit Negara 2021: Aktiviti kementerian/jabatan dan pengurusan syarikat kerajaan negeri. Jabatan Audit Negara Malaysia.
Auditor-General of Malaysia. (2022). Laporan Ketua Audit Negara 2022: Aktiviti kementerian/jabatan dan pengurusan syarikat kerajaan negeri. Jabatan Audit Negara Malaysia.
Auditor-General of Malaysia. (2023). Laporan Ketua Audit Negara 2023: Pengurusan kewangan dan aktiviti jabatan serta agensi negeri. Jabatan Audit Negara Malaysia.
Auditor-General of Malaysia. (2024). Laporan Ketua Audit Negara 2024: Aktiviti kementerian/jabatan dan pengurusan syarikat kerajaan negeri. Jabatan Audit Negara Malaysia.
Azmi, K. S. A., & Zainudin, R. (2021). Money in politics: a recipe for corruption in Malaysia.Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2020-0147
Badara, M. S., & Saidin, S. (2013). Enhancing fraud detection through COSO-based internal controls: An empirical study of Malaysian local authorities. Journal of Public Administration and Governance, 3(2), 45–59.
Benito, B., Guillamón, M.-D., Martínez-Córdoba, P.-J., & Ríos, A.-M. (2021). Influence of selected aspects of local governance on the efficiency of waste collection and street cleaning services.Waste Management. https://doi.org/10.1016/J.WASMAN.2021.04.019
Borgatti, S. P., Everett, M. G., & Johnson, J. C. (2018). Analyzing social networks (2nd ed.). SAGE Publications.
Branet, D.-S., & Hațegan, C.-D. (2024). Bibliometric Framing of Research Trends Regarding Public Sector Auditing to Fight Corruption and Prevent Fraud.Journal of Risk and Financial Management. https://doi.org/10.3390/jrfm17030094
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
Brown, T., & Davies, R. (2021). Governance without teeth: Weak institutions in developing states. International Journal of Development Policy, 17(2), 111–127.
Cangiano, M., Curristine, T., & Lazare, M. (2013). Public financial management and its emerging architecture. International Monetary Fund.
Chang, H., & Liu, P. (2020). Audit institutions and the detection of fiscal mismanagement. Journal of Public Budgeting, Accounting & Financial Management, 32(4), 521–543.
Chen, Y., & Miller, K. (2024). Thematic co-occurrence in public sector audits: Evidence from Asia. Asian Journal of Public Administration, 46(1), 15–38.
Cheshmehzangi, A. (2021).Public Networks and Keeping the Support: Exploring a Better Governance for a Healthier Future. https://doi.org/10.1007/978-981-16-4888-5_17
Dollery, B., Kitchen, H., McMillan, M., & Shah, A. (2020).Local Public Infrastructure and Corruption. https://doi.org/10.1007/978-3-030-36725-1_6
Dvorak, J. (2023). Assessment of the Risks of Financial Crimes in Local Government.Advances in Logistics, Operations, and Management Science Book Series. https://doi.org/10.4018/978-1-6684-8536-1.ch011
Dwiputrianti, S., Utama, A. B. H., Listiani, T., & Rahman, A. (2024). Meritocracy in Public Sector Governance: Challenges And Policy Solutions in Ogan Komering Ulu.JAKP (Jurnal Administrasi Dan Kebijakan Publik). https://doi.org/10.25077/jakp.9.2.293-316.2024
Eleftheriadou, D., Hartog, E., & Gkiaouri, N. (2021). The Cities Challenge: Driving a Green and Digital Recovery and Social Resilience. IEEE Computer. https://doi.org/10.1109/MC.2021.3064439
Fauzi, A., Sukaesih, R., Sauri, S., & Handayani, S. (2022). Public Trust, Ethic and Integrity in the Bureaucracy. PPSDP International Journal of Education. https://doi.org/10.59175/pijed.v1i2.16
Febriandiela, F., Frinaldi, A., & Magriasti, L. (2024). Critical Analysis of Decentralization Theory in the Context of Local Government: A Literature Review. Adabi. https://doi.org/10.62066/jpab.v11i1.13
Fernandez, S., & Cheema, F. (2024). Testing the effects of merit appointments and bureaucratic autonomy on governmental performance: Evidence from African bureaucracies. Public Administration Review. https://doi.org/10.1111/puar.13896
Funston, J. (2014). Malaysia's Governance Crisis: The 1MDB Scandal and its Fallout. Contemporary Southeast Asia, 36(3), 345–371.
Gallego-Álvarez, I., & García-Sánchez, I. M. (2023). Qualitative comparative analysis of institutional accountability. Public Integrity, 25(2), 145–161.
Ghahari, S., Queiroz, C., Labi, S., & McNeil, S. (2023). Corruption Propensity and Mitigation at Different Phases of Infrastructure Development. Public Works Management & Policy. https://doi.org/10.1177/1087724x231162544
Gomez, E., & Kaur, R. (2023). Shadow elites and bureaucratic capture in Southeast Asia. Routledge.
Guest, G., MacQueen, K. M., & Namey, E. E. (2012). Applied thematic analysis. SAGE Publications.
Gutmann, J., Padovano, F., & Voigt, S. (2020). Perception vs. experience: Explaining differences in corruption measures using microdata. European Journal of Political Economy. https://doi.org/10.1016/J.EJPOLECO.2020.101925
Halim, H. A., Nurasa, H., Rusli, B., & Sugandi, Y. S. (2023). Navigating Governance Networks for Urban Issues: Global Trends and Prospects. KnE Social Sciences. https://doi.org/10.18502/kss.v8i17.14111
Hamzah, N. F., Hasim, M. S., Ariff, N. R. M., Adnan, H., & Kaliwon, J. (2023). Social Sustainability Initiatives (SSI) among Malaysian City Council: A Content Analysis of the Annual Report. 1217. https://doi.org/10.1088/1755-1315/1217/1/012008
Haron, R., Paino, H., & Mohamed, N. (2022). A Phenomenology Study on Misappropriation of Assets and Corruption in Malaysian Local Authorities: A Reality Check. International Journal of Academic Research in Accounting, Finance and Management Sciences. https://doi.org/10.6007/ijarafms/v12-i3/14427
Hassan, M., & Ali, Z. (2022). Urban service delivery in Malaysia’s local councils. Journal of Urban Governance Studies, 9(1), 40–59.
He, J. (2022). Subnational territorial reforms and state capacity: evidence from the developing world. Global Public Policy and Governance. https://doi.org/10.1007/s43508-022-00040-3
Hussain, W. S. (2023). The indicators of fraudulent financial reporting among state government agencies in Malaysia. Russian Law Journal. https://doi.org/10.52783/rlj.v11i4s.862
Ibrahim, A. H. H. (2024). Decentralization and its impact on improving public services. International Journal of Social Sciences. https://doi.org/10.21744/ijss.v7n2.2278
Ilias, A., Rosli, M., & Shaharuddin, F. (2022). Enhancing risk management capabilities in Malaysian local authorities. Malaysian Journal of Public Administration, 15(3), 24–39.
INTOSAI. (2021). The role of Supreme Audit Institutions in strengthening accountability. International Organization of Supreme Audit Institutions.
Ismail, S., & Abdullah, N. (2021). Public participation and service delivery at the local level: Malaysian perspectives. Local Government Studies, 47(2), 129–145.
Jin, D. (2024). The Challenges and Opportunities of Public Governance in the Digital Era. International Journal of Social Sciences and Public Administration. https://doi.org/10.62051/ijsspa.v2n3.64
Johnson, M. L. (2023). The Role of Decentralization in Local Government Empowerment and Effective Service Delivery: A Case Study In Uganda. International Journal For Multidisciplinary Research. https://doi.org/10.36948/ijfmr.2023.v05i06.8863
Johnson, M., & White, R. (2023). Anti-corruption strategies in emerging democracies. Governance Review, 31(1), 88–101.
Jonga, M. (2022). The Roles Of Local And Regional Governments In Achieving The Sustainable Development Goals. International Social Sciences and Humanities. https://doi.org/10.32528/issh.v1i1.20
Karamchand, P. (2021). Examining the Challenges and Opportunities of Managing Public Services in a Complex and Interconnected World. Journal of Public Representative and Society Provision. https://doi.org/10.55885/jprsp.v1i2.217
Katz, R. A., Toole, K., Robertson, H., Case, A., Kerr, J., Robinson-Marshall, S., Schermerhorn, J., Orsborn, S., Van Maele, M., Zimmerman, R., Stevens, T., Phelan, A., Carlson, C. J., & Graeden, E. (2023). Open data for COVID-19 policy analysis and mapping. Scientific Data, 10. https://doi.org/10.1038/s41597-023-02398-3
Kayyali, M. (2024). Evolution of Governance Models Between Theory and Practice. Advances in Higher Education and Professional Development Book Series. https://doi.org/10.4018/979-8-3373-0508-0.ch002
Kementerian Pembangunan Kerajaan Tempatan. (2025). Senarai Pihak Berkuasa Tempatan di Malaysia. Jabatan Kerajaan Tempatan. Retrieved from https://www.kpkt.gov.my/index.php/pages/view/268
Kgashane, K., & Pilusa, L. (2024). Professionalizing Local Government in the Republic of South Africa Amidst High Level of Corruption. International Journal of Innovative Science and Research Technology. https://doi.org/10.38124/ijisrt/ijisrt24jul830
Kim, A. J. (2023). Fiscal inefficiency and moral hazard of local government: With a focus on unused budget and local Subsidies. Han’gug Bu’pae Haghoebo. https://doi.org/10.52663/kcsr.2023.28.3.51
Kim, H., & Park, Y. (2022). Transparency through audit reports: A cross-national study. International Public Management Journal, 25(1), 56–76.
Konte, M. (2021). How do education resources respond to the quality of local governance in Africa. Review of Development Economics. https://doi.org/10.1111/RODE.12770
La Cascia, H., Kramer, M. W., & La Cascia, J. H. (2023). Vulnerabilities of ICT Procurement to Fraud and Corruption. https://doi.org/10.1596/40274
Lambert, E., Deyganto, K. O., & Badamasi, S. (2024). Revitalizing Public Administration: Transformative Solutions for Addressing Mankind’s Governance Challenges. Qeios. https://doi.org/10.32388/n6swaf
Le, J. B. H., Lee, K. Y., Rose, T., & Skitmore, M. (2022). Corruption in the Malaysian construction industry: Investigating effects, causes, and preventive measures. International Journal of Construction Management, 22(8), 1525–1536. https://doi.org/10.1080/15623599.2020.17286093
Lee, S. Y., & Chen, W. H. (2024). Administrative underdevelopment and policy lag in subnational units. Asian Journal of Political Science, 32(1), 22–41.
Lei, K., & Jasenovac, D. of. (2023).Corruption and the consequences for public health. https://doi.org/10.1016/b978-0-323-99967-0.00031-4
Li, J., & Wang, Y. (2021). Mapping governance failures using co-occurrence networks. Policy and Society, 40(3), 370–389.
Li, K., Lu, L., Qian, J., & Zhu, J. L. (2020). Enforceability and the effectiveness of laws and regulations. Journal of Corporate Finance. https://doi.org/10.1016/J.JCORPFIN.2020.101598
Maciel, G. G., Magalhães, P. C., de Sousa, L., Pinto, I. R., & Clemente, F. (2022). A Scoping Review on Perception-Based Definitions and Measurements of Corruption.
Mahmud, R., Mohd Azhari, N. K., Mohd Aripin, R., Kabir, H., & Zweni, A. (2023). Malaysian Local Authorities: Are They Transparent? Accounting and Finance Research, 12(3), 46. https://doi.org/10.5430/afr.v12n3p46
Maiti, D., & Bhattacharyya, C. (2020). Informality, enforcement and growth. Economic Modelling. https://doi.org/10.1016/J.ECONMOD.2019.04.015
Majid, R. A., Basri, S. A., & Mohamed, N. (2023). Analysing the Potential for Asset Misappropriation in Three Malaysian Municipal Councils. International Journal of Academic Research in Business & Social Sciences. https://doi.org/10.6007/ijarbss/v13-i4/16781
Manan, A. F. A., Nor, M. S. M., Adnan, Z. H., & Ismail, Mohd. M. (2023). The Challenges in the Anti-Corruption Efforts by the Government Agencies in Southeast Asia. International Journal of Academic Research in Business & Social Sciences. https://doi.org/10.6007/ijarbss/v13-i18/19959
Mashayekhi, B., Samavat, M., & Jahangard, A. (2023). Reviewing the internal audit literature in the public sector: A bibliometrics analysis. Governmental Accounting, 9(2), 207–226. doi:10.30473/gaa.2023.67440.1648
Miller, B., Curry, B. W., & Kennedy, J. B. (2021).The Role of Advisory Committees in Bureaucratic Oversight: The Case of AGAC. https://doi.org/10.1080/07343469.2020.1799262
Ministry of Housing and Local Government. (2022). Strategi penambahbaikan penyampaian perkhidmatan pihak berkuasa tempatan. Putrajaya: KPKT.
Mirzaakhmedov, Kh. Z. (2023). Connection of corruption and economic problems. Journal of Social Sciences and Humanities Research Fundamentals. https://doi.org/10.55640/jsshrf-03-11-06
Mitrani, M., Adams, T., & Noy, I. (2022). Can We Algorithmize Politics? The Promise and Perils of Computerized Text Analysis in Political Research. 55, 809–814. https://doi.org/10.1017/S1049096522000464
Mohamad, R., & Ramasamy, S. (2020). Integrity and public trust in Malaysian civil service. Journal of Southeast Asian Studies, 28(1), 56–70.
Muhamad, N., & Gani, N. A. (2020). A decade of corruption studies in Malaysia.Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2019-0099
Nagawa, M. (2022). Are Anti-corruption Campaigns Fighting a Losing Battle?Political Science Today. https://doi.org/10.1017/psj.2022.38
Nor, F. M., Che Abdul Rahman, A. N., Jaluddin, A., Ho Abdullah, I., & Tiun, S. (2019). A Corpus Driven Analysis of Representations Around the Word ‘ekonomi’ in Malaysian Hansard Corpus. GEMA Online Journal of Language Studies, 19(4), 66–95. https://doi.org/10.17576/GEMA-2019-1904-04
OECD. (2018). Auditing for transparency and accountability. https://www.oecd.org/gov/auditing-transparency.htm
Orel, Y., Kulinich, O., Smahliuk, A., Popov, O., & Rychka, R. (2024). Fostering Resilient Growth in Local Communities via Governance Strategies: Key Challenges and Effective Tools.Deleted Journal. https://doi.org/10.62227/as/74329
Ovidius University. (2021). Network analysis of public administration themes. Ovidius University Press.
Padovani, E., Scorsone, E., Iacuzzi, S., & Valle de Souza, S. (2022).Introduction. https://doi.org/10.1007/978-3-030-91638-1_1
Peters, G., & Shah, A. (2021). The dilemmas of public accountability in the 21st century. Edward Elgar Publishing.
Power, M. (1997). The audit society: Rituals of verification. Oxford University Press.
Pozsgai-Alvarez, J. (2020). The abuse of entrusted power for private gain: meaning, nature and theoretical evolution. Crime Law and Social Change. https://doi.org/10.1007/S10611-020-09903-4
Prihatmanto, H. N., Munajat, M. D. E., & Irawati, I. (2023). Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara. https://doi.org/10.28986/jtaken.v9i2.1361
Public Integrity. https://doi.org/10.1080/10999922.2022.2115235
Putri, C. M., & Ilboudo, T. A. S. (2024).Corruption in Village Governments: A Bibliometric Review and Future Research Agenda. https://doi.org/10.18196/pas.v1i1.8
Rahman, A., & Lim, K. M. (2024). Post-pandemic governance in Malaysian municipalities. Journal of Contemporary Administration, 50(1), 77–98.
Randmaa, I. (2022).Corruption. https://doi.org/10.4324/9780367808983-30
Ratmono, D., & Darsono, D. (2022). New public management and corruption: Empirical evidence of local governments in Indonesia. Public and Municipal Finance. https://doi.org/10.21511/pmf.11(1).2022.05
Ratu, D. M. (2024). Corporate governance and corruption controversies in Southeast Asia. Akurasi. https://doi.org/10.29303/akurasi.v7i1.492
Ribeiro, A. L., Araújo, O. R., Oliveira, L. B., & Inacio, M. (2022). The Executive Branch decisions in Brazil: A study of administrative decrees through machine learning and network analysis. PLOS ONE, 17(7), e0271741. https://doi.org/10.1371/journal.pone.0271741
Rose, R., & Peiffer, C. (2019).Making Government Transparent. https://doi.org/10.1007/978-3-319-92846-3_8
Sarjito, A. (2023). Political Corruption and How to Combat. Journal of Governance : Jurnal Ilmu Pemerintahan Universitas Sultan Ageng Tirtayasa. https://doi.org/10.31506/jog.v8i4.20023
Sary, J. S. (2024). Enhancing Good Governance through the Implementation of the Merit System in the Placement of State Civil Apparatus. Pakistan Journal of Life and Social Sciences. https://doi.org/10.57239/pjlss-2024-22.2.00407
Scharp, K. M. (2021). Thematic co-occurrence analysis: Advancing a theory and qualitative method to illuminate ambivalent experiences. Journal of Communication, 71(4), 545-571. https://doi.org/10.1093/joc/jqab015
Shair-Rosenfield, S. (2024). Decentralisation, intergovernmental coordination, and response to extreme events in Southeast Asia. Regional Studies. https://doi.org/10.1080/00343404.2024.2319716
Shen, L., Ochoa, J. J., & Bao, H. (2023). Strategies for Sustainable Urban Development—Addressing the Challenges of the 21st Century. Buildings. https://doi.org/10.3390/buildings13040847
Siddiquee, N. A. (2006). Public accountability in Malaysia: Challenges and critical concerns. International Journal of Public Administration, 29(1), 77–98.
Silva, C. N. (2020).Global Trends in Local Governance. https://doi.org/10.1007/978-3-030-52516-3_1
Školník, M. (2023). Corruption and Trust. Comparative Sociology. https://doi.org/10.1163/15691330-bja10093
Smith, J., & Jones, R. (2022). Governance gaps in transitional states. Development Policy Journal, 14(2), 90–110.
Stobbelaar, D. J., van der Knaap, W., & Spijker, J. (2022). Transformation towards Green Cities: Key Conditions to Accelerate Change. Sustainability. https://doi.org/10.3390/su14116410
Szilágyiné Fülöp, E. (2023). Abuses in Public Administration and Their Perception. Theory, Methodology, Practice. https://doi.org/10.18096/tmp.2023.02.07
Tan, B. C., & Lim, A. H. (2022). Informality and bureaucratic politics in Southeast Asia. Asian Governance, 12(1), 12–35.
Tan, Y. K., Rahman, S., & Omar, N. (2023). Assessing local government resilience post-COVID. Public Administration and Policy, 18(2), 102–117.
Tano, I. (2024).Digitalization in local governance. https://doi.org/10.69651/pijhss030317
Transparency International. (2024a). Global corruption barometer 2024. https://www.transparency.org/en/gcb
Transparency International. (2024b). Corruption perceptions index 2024: Malaysia. https://www.transparency.org/en/cpi/2024/mys
UNDP. (2020). Public accountability and integrity systems: A thematic analysis. United Nations Development Programme.
UNDP. (2021). Subnational governance challenges in developing contexts. https://www.undp.org/governance
UN-Habitat. (2022). World cities report 2022: Envisioning the future of cities. United Nations Human Settlements Programme.
Villacorta Chambi, S. P., Toledo Gutierrez, C., & Araujo Ramos, L. (2022). Introduction. https://doi.org/10.4324/9781003274278-1
Vogel, A. (2023).Paradoxes of public administration in Malaysia. https://doi.org/10.4337/9781839104794.00018
White, D. R., & Harary, F. (2023). Structural co-occurrence in governance networks. Social Networks, 72(3), 15–29.
World Bank. (2023). Decentralization and local governance: A framework for performance. https://documents.worldbank.org/governance-framework
Wright, C. (2020). Local government fighting Covid-19. The Round Table. https://doi.org/10.1080/00358533.2020.1763017
Yadav, B. (2024). Citizen Participation in Government Decision-Making. Research Review International Journal of Multidisciplinary. https://doi.org/10.31305/rrijm.2024.v09.n04.033
Zahrin, Z., & Mohamad, S. S. (2024). Audit certificate and financial management accountability index level of local authorities in Kedah, 2002-2019.Journal of Governance & Development. https://doi.org/10.32890/jgd2023.19.2.4
Fatmawati Sungkawaningrum, Sri Hartono, M. H. H. (2022). Determinants of Community Decisions to Lend Money to Loaners. Intern. Journal of Profess. Bus. Review, 7(3), 1–12. https://doi.org/https://doi.org/10.26668/businessreview/2022.v7i3.0510
Sungkawaningrum, F., Sholihin, M., Hanafi, S. M., Irma, I., & Pelupes, F. W. (2024). Analysis of Small Traders’ Preferences when Deciding to Owe Loans Using Behavioral Planning Theory. Revista de Gestão Social e Ambiental, 18(5), 1–18. https://doi.org/https://doi.org/10.24857/rgsa.v18n5-100