Factors Affecting Central Government’s Performance Accountability in Indonesia
DOI:
https://doi.org/10.21787/jbp.13.2021.529-542Keywords:
performance accountability, Indonesian central government, budget expenditure, balanced scorecard, public administrationAbstract
The literature regarding the correlation of central government spending on performance accountability and the benefits of BSC implementation on the government’s performance reporting practices are rarely discussed, especially in developing countries. Consequently, this paper aims to examine the effects of expenditure budget and BSC implementation on the Indonesian central government’s performance accountability. This research employs panel data analysis using secondary data from the central government’s assessment. The findings confirm that central government expenditure and BSC implementation significantly and positively affect performance accountability. Specifically, ministries/agencies working in financial services have higher performance accountability than ministries/agencies in politics, laws, and security affairs. Additionally, the results show that the better the education level of employees, the better performance accountability. By determining the factors that positively influence performance accountability, the central government can formulate specific policies to improve its performance.
Downloads
References
Ahyaruddin, M., & Akbar, R. (2018). Indonesian Local Government’s Accountability and Performance: the Isomorphism Institutional Perspective. Jurnal Akuntansi dan Investasi, 19(1), 1–11. https://doi.org/10.18196/jai.190187
Akbar, R., Pilcher, R., & Perrin, B. (2012). Performance measurement in Indonesia: the case of local government. Pacific Accounting Review, 24(3), 262–291. https://doi.org/10.1108/01140581211283878
Allen, R., Schiavo-Campo, S., & Garrity, T. C. (2003). Assessing and Reforming Public Financial Management. In The World Bank. The World Bank. https://doi.org/10.1596/0-8213-5599-6
Bräutigam, D. (2004). The People’s Budget? Politics, Participation and Pro-poor Policy. Development Policy Review, 22(6), 653–668. https://doi.org/10.1111/j.1467-7679.2004.00270.x
Brinkerhoff, D. W., & Wetterberg, A. (2013). Performance-based public management reforms: Experience and emerging lessons from service delivery improvement in Indonesia. International Review of Administrative Sciences, 79(3), 433–457. https://doi.org/10.1177/0020852313491059
Canagarajah, S., & Ye, X. (2001). Public health and education spending in Ghana in 1992-98 : issues of equity and efficiency. In Policy Research Working Paper Series (No. 2579). https://ideas.repec.org/p/wbk/wbrwps/2579.html
Eckardt, S. (2008). Political accountability, fiscal conditions and local government performance—cross-sectional evidence from Indonesia. Public Administration and Development, 28(1), 1–17. https://doi.org/10.1002/pad.475
Erawan, I. (2019). Implementation of Balanced Scorecard in Indonesian Government Institutions: A Systematic Literature Review. Journal of Public Administration Studies, 4(2), 64–71. https://doi.org/10.21776/ub.jpas.2019.004.02.4
Gollwitzer, S., Kvintradze, E., Prakash, T., Zanna, L.-F., Dabla-Norris, E., Allen, R., Yackovlev, I., & Lledo, V. D. (2010). Budget Institutions and Fiscal Performance in Low-Income Countries. IMF Working Papers, 10(80), 1. https://doi.org/10.5089/9781451982237.001
Griffiths, J. (2003). Balanced Scorecard Use in New Zealand Government Departments and Crown Entities. Australian Journal of Public Administration, 62(4), 70–79. https://doi.org/10.1111/j..2003.00350.x
Gujarati, D. N. (2004). Basic Econometrics (4th ed.). Tata McGraw Hill.
Hood, C. (1991). A public management for all seasons? Public Administration, 69(1), 3–19. https://doi.org/10.1111/j.1467-9299.1991.tb00779.x
Hood, C. (1995). The “new public management†in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2–3), 93–109. https://doi.org/10.1016/0361-3682(93)E0001-W
Indonesian Government. (2018). Nota keuangan anggaran pendapatan dan belanja negara tahun 2019 [Financial notes of 2019 state budget].
Lee Rhodes, M., Biondi, L., Gomes, R., Melo, A. I., Ohemeng, F., Perezâ€Lopez, G., Rossi, A., & Sutiyono, W. (2012). Current state of public sector performance management in seven selected countries. International Journal of Productivity and Performance Management, 61(3), 235–271. https://doi.org/10.1108/17410401211205632
Ministry of Finance. (2019). 2019 State Budget.
Niven, P. R. (2012). Balanced Scorecard Stepâ€byâ€Step for Government and Nonprofit Agencies (P. R. Niven (ed.)). Wiley. https://doi.org/10.1002/9781119197287
Northcott, D., & Ma’amora Taulapapa, T. (2012). Using the balanced scorecard to manage performance in public sector organizations. International Journal of Public Sector Management, 25(3), 166–191. https://doi.org/10.1108/09513551211224234
Ombudsman RI. (2020). Laporan Kinerja Ombudsman RI: Wujud Transparansi dan Akuntabilitas Kinerja 2019.
Organisation for Economic Co-operation and Development (OECD). (2016). Open Government in Indonesia, OECD Public Governance Reviews (OECD Public Governance Reviews). OECD. https://doi.org/10.1787/9789264265905-en
Putra, F., & Aminuddin, M. F. (2020). Democracy and Social Policy in Southeast Asia: A Comparative Process Tracing Analysis. Jurnal Politik, 5(2), 221–258. https://doi.org/10.7454/jp.v5i2.266
Riantiarno, R., & Azlina, N. (2011). Faktor-faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu). Pekbis, 3(3), 560–568. https://pekbis.ejournal.unri.ac.id/index.php/JPEB/article/view/421
Schaeffer, M., & Yilmaz, S. (2008). Strengthening Local Government Budgeting and Accountability. The World Bank. https://doi.org/10.1596/1813-9450-4767
Sentanu, I. G. E. P. S., Keliat, C., & Handayani, T. U. (2018). Enhancing Public Service Ethics in Indonesia: Combating Corruption and Building Integrity in the Public Sector. Russian Journal of Agricultural and Socio-Economic Sciences, 75(3), 89–99. https://doi.org/10.18551/rjoas.2018-03.10
State Ministry for Development Planning/National Development Planning Agency. (2018). Laporan Kinerja Menteri Perencanaan Pembangunan Nasional/Kepala Badan Perencanaan Pembangunan Nasional Tahun 2017 [State Ministry for Development Planning/National Development Planning Agency’s 2017 Performance Report].
Suharyanto, A. R. Y., . S., Mahullete, Y., Meiria, E., & . S. (2018). Internal Control and Accountability of Local Government Performance in Indonesia. KnE Social Sciences, 3(8), 538. https://doi.org/10.18502/kss.v3i8.2531
Tahir, H. K., Poputra, A. T., & Warongan, J. D. L. (2016). Faktor-faktor yang Mempengaruhi Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Pemerintah Provinsi Sulawesi Utara. Jurnal Accountability, 5(2), 37–51. https://doi.org/10.32400/ja.14423.5.2.2016.37-51
Peraturan Presiden Nomor 29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah [Presidential Decree Number 29 Year 2014 about Government Organization Performance Accountability System], (2014) (testimony of The Indonesian Government).
The Ministry of State Apparatus Empowerment and Buraucracy Reform (MoSABR). (n.d.). Permasalahan dan tindak lanjut ke depan [Challenges and action plans].
Tjiptoherijanto, P. (2015). Civil service reform in Indonesia. In Comparative Governance Reform in Asia: Democracy, Corruption, and Government Trust (pp. 39–53). https://doi.org/10.1016/S0732-1317(08)17004-X
Triyulianto, T. (2018). An Evaluation of a Government Performance Accountability System Indonesian District Governments 2010. Transparansi Jurnal Ilmiah Ilmu Administrasi, 1(1), 85–100. https://doi.org/10.31334/trans.v1i1.141
Wardhani, R., Rossieta, H., & Martani, D. (2017). Good governance and the impact of government spending on performance of local government in Indonesia. International Journal of Public Sector Performance Management, 3(1), 77. https://doi.org/10.1504/IJPSPM.2017.082503
Yaffee, R. A. (2003). A Primer for Panel Data Analysis. Connect Information Technology at NYU.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Author(s)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
