Questioning the Effectiveness of Indonesia’s Local Government Accountability System
This paper discusses current Indonesia’s local government accountability system which has undergone fundamental change since the reform era. Through a number of regulations, local governments now have to submit reports which include LPPD, LKPj, ILPPD, and LKPD. In line with what have been constructed by many experts, from normative perspective, those reports have the potential to facilitate a sound local government financial management and in turn, make them more accountable. Has current Indonesia’s local government accountability system been effectively implemented? Have these accountability mechanisms delivered their potential benefits as promised and constructed by many experts? In order to critically answer the questions, this study employs qualitative method with theory-driven approach. The data is mainly obtained through conducting meta-analysis through critically reviewing relevant sources or documents. Analysis goes from data reduction, to data organization and to interpretation. Research findings show that Indonesia’s existing local government accountability system has not been effectively implemented and brought all the potential benefits as calculated in both theoretical realm of accountability as well as constructed Indonesian government regulations. The findings of the study are particularly valuable in terms of filling the void on the analysis and information of current practice of local government accountability system in Indonesia’s reform era which have been marred by a number of problems, irregular and incomplete reporting, the absence of enforceability, limited capacity of local governments to produce appropriate reports, corruptive behavior of the auditors, and limited public participation.
BPK RI. (2017). Ikhtisar hasil pemeriksaan semester I tahun 2017. BPK RI.
Buehler, M. (2010). Decentralisation and local democracy in Indonesia: The marginalisation of the public sphere. In Problems of Democratisation in Indonesia (pp. 267–285). Singapore: Institute of Southeast Asian Studies.
Campos, J. E., & Hellman, J. S. (2005). Governance gone local: Does decentralization improve accountability? In East Asia decentralizes: Making local government work (pp. 237–252). Washington, D.C: The International Bank for Reconstruction and Development / The World Bank.
Cavill, S., & Sohail, M. (2007). Accountability Arrangements to Combat Corruption. Leicestershire, UK: Water, Engineering and Development Centre, Loughborough University. Retrieved from http://unpan1.un.org/intradoc/groups/public/documents/un-dpadm/unpan043877.pdf
Cendon, A. B. (2004). Accountability and public administration: Concepts, dimensions and developments. Retrieved from http://unpan1.un.org/intradoc/groups/public/documents/nispacee/unpan006506.pdf
Colongon Jr, A. A. (2003). What is happening on the ground? The progress of decentralisation. In Local power and politics in Indonesia (pp. 87–101). Singapore: Institute of Southeast Asian Studies.
Considine, M. (2002). The end of the line? Accountable governance in the age of networks, partnerships, and joined-up services. Governance: An International Journal of Policy, Administration, and Institutions, 15(1), 21–40.
Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods approaches (3rd ed.). Thousand Oaks, California: SAGE Publication,s Inc.
Demirel, D. (2014). Accountability and the changing function of the control. Journal of Administrative Sciences, 12(24), 75–100.
Djohan, D. (2003). Menyoal revisi UU Otonomi Daerah. In Otonomi daerah: Evaluasi & proyeksi (pp. 151–159). Jakarta: CV. Tri Rimba Persada.
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
Komari, H. . (2009). Implikasi penolakan Laporan Keterangan Pertanggungjawaban Kepala Daerah dalam perspektif Hukum Tata Negara. Jurnal Dinamika Hukum, 9(1), 52–60.
Lederman, D., Loayza, N. V., & Soares, R. R. (2005). Accountability and corruption: Political institutions matter. Economics and Politics, 17(1), 1–35. https://doi.org/10.1111/j.1468-0343.2005.00145.x
Lindberg, S. I. (2009). Accountability: the core concept and its subtypes. Africa Power and Politics Programme Working Paper, 1.
Martani, D., & Lestiani, A. (2012). Disclosure in local governance financial statements: the case of Indonesia. Global Review of Accounting and Finance, 3(1), 67–84.
Martini, M. (2012, August 7). Causes of corruption in Indonesia. Transparency International. Retrieved from https://www.u4.no/publications/causes-of-corruption-in-indonesia/pdf
Martitah. (2013). Strengthening local government institutions towards a good governance. International Journal of Business, Economics and Law, 2(3), 6–11.
Mbate, M. (2017). Decentralisation, Governance and Accountability: Theory and Evidence. Journal of African Democracy and Development, 1(2), 1–16.
McLeod, R. H., & Harun, H. (2014). Public sector accountingrReform at Local Government Level in Indonesia: Local governemtn accounting in Indonesia. Financial Accountability & Management, 30(2), 238–258. https://doi.org/10.1111/faam.12035
Mulgan, R. (2000). ‘Accountability’: An Ever-Expanding Concept? Public Administration, 78(3), 555–573.
Rahmatunnisa, M. (2009). Decentralization and democratization in Indonesia: Case studies from Bandung and Cirebon, West Java (Dissertation). The University of Western Australia, Australia.
Rahmatunnisa, M. (2013). The rise and the fall of Indonesia’s decentralization policies: from independence to the post-Suharto era. Bandung: AIPI.
Ramdani, D., Mubarak, Z., Istriyani, P. H. A., Juraid, K., Putra, Z., & Doarest, A. (2003a). Dinamika hubungan Kepala Daerah dan DPRD di era otonomi daerah. In Otonomi daerah: Evaluasi &proyeksi (pp. 19–39). Jakarta: CV. Trio Rimba Persada.
Ramdani, D., Mubarak, Z., Istriyani, P. H. A., Juraid, K., Putra, Z., & Doarest, A. (2003b). Evaluasi otonomi daerah. In Otonomi daerah: Evaluasi & proyeksi (pp. 3–7). Jakarta: CV. Trio Rimba Persada.
Rasyid, M. R. (2003). Regional autonomy and local politics in Indonesia. In Local power and politics in Indonesia: Decentralisation & democratisation (pp. 63–71). Singapore: Institute of Southeast Asian Studies.
Retaduari, E. A. (2017, May 28). OTT KPK dan mitos jual beli WTP di BPK. DetikNews. Retrieved from https://news.detik.com/berita/d-3513162/ott-kpk-dan-mitos-jual-beli-wtp-di-bpk
Sarah, R. A. (2015). Opini audit dan pengungkapan atas laporan keuangan pemerintah kabupaten serta kaitannya dengan korupsi di Indonesia. ETIKONOMI, 13(1). https://doi.org/10.15408/etk.v13i1.1875
Sari, C. P. (2010). The influence of financial performance to the level of accountability disclosure of Indonesia’s local government (Thesis). Sebelas Maret, Surakarta.
Schilze, G., & Sjahrir, B. . (2014, April 18). How Indonesian Local Governments Spend Too Much on Themsleves. East Asia Forum. Retrieved from http://www.eastasiaforum.org/2014/04/18/how-indonesian-local-government-spend-too-much-on-themselves/
Shah, A. (Ed.). (2007). Performance accountability and combating corruption. Washington, D.C: World Bank.
Slater, D. (2009, April 5). Inside Indonesia. Retrieved April 25, 2018, from http://www.insideindonesia.org/democracy-yes-accountability-no
Sohail, M., & Cavill, S. (2008). Accountability to prevent corruption in construction projects. Journal of Construction Engineering and Management, 134(9), 729–738. https://doi.org/10.1061/(ASCE)0733-9364(2008)134:9(729)
Transparency Internastional Indonesia. (2017). Indeks Persepsi Korupsi Indonesia 2017: Survei di antara pelaku usaha 12 Kota di Indonesia. Transparency International Indonesia. Retrieved from http://riset.ti.or.id/wp-content/uploads/2017/11/IPK-2017_Slide-Presentation_launch.pdf
Transparency International. (2018, February 21). Slow, Imperfect Progress across Asia Pacific - Transparency International. Retrieved March 16, 2018, from https://www.transparency.org/news/feature/slow_imperfect_progress_across_asia_pacific
Venning, P. (2009). Impact of budget support on accountabilities at the local Level in Indonesia. OECD Journal on Budgeting, 2009(1), 1–29.
Wang, X. (2002). Assessing administrative accountability: Results from a national survey. The American Review of Public Administration, 32(3), 350–370.
Zulfikar, M. (2017, December 11). Mendagri: Sejak 2004 Sebanyak 392 Kepala Daerah Tersangkut Persoalan Hukum. Tribunnews.Com. Retrieved from http://www.tribunnews.com/nasional/2017/12/11/mendagri-sejak-2004-sebanyak-392-kepala-daerah-tersangkut-persoalan-hukum
Copyright (c) 2018 Jurnal Bina Praja: Journal of Home Affairs Governance
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
JURNAL BINA PRAJA: Research and Learning in goverment licensed under a Creative Commons Attribution 4.0 International License