Jurnal Transformative
Volume 8, Issue 1, March 2022, Pages 103-127
Full Lenght Article
Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia
Received 22 October 2021, Published 30 March 2022, Available online 31 March 2022.
Under a Creative Commons license
Open Access
Abstract
This study tries to analyze the accountability and transparency of local government budgets throughout Indonesia, during the Covid-19 period, through their official website. This research then used an indicator-based content analysis that has been commonly used to measure accountability and transparency practices through local government websites while still adapting them to the local Indonesian context. This study shows the low level of accountability and transparency of local government budgets, especially about the re-focusing budget for the COVID- 19 response. It is suspected that this result is caused by (1) weak public pressure on the government, (2) the absence of standards that have law consequences governing the pattern of local government accountability on their official websites, (3) the uneven social-education-technology order of Indonesian society, especially in the regions of central and eastern Indonesia which are far behind. Therefore, there is no good community structure that can optimally oversee government accountability and transparency in all regions in Indonesia. Finally, this study suggests that the provincial government to district/city governments should pay more attention to accountability and transparency related to the budget as a form of government accountability by inviting the public to oversee these activities actively. This research is then expected to fill the discussion of accountability and transparency issues in the current government study literature.
Keywords
Akuntabilitas; Transparansi; Anggaran; Covid-19; Pemerintah; Daerah; Indonesia.
Declarations
Publisher's Note
Faculty of Social and Political Science Universitas Brawijaya remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.
References
Alcaraz-Quiles, F. J., Navarro-Galera, A., & Ortiz-Rodríguez, D. (2015). Factors determining online sustainability reporting by local governments. International Review of Administrative Sciences, 81(1), 79–109. https://doi.org/10.1177/0020852314541564
Bell, J., Hoque, Z., Harun, H., Van Peursem, K., & Eggleton, I. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting & Organizational Change.
BPK-RI. (2021). Opini WTP Laporan Keuangan Pemda Alami Peningkatan. Retrieved January 30, 2022, from Siaran Pers website: https://www.bpk.go.id/news/opini-wtp-laporan-keuangan-pemda-alami-peningkatan
Cahya, D. A. D., Tarigan, J. S. R., & Rivaldo, T. (2021). Urgensi Open Government Melalui Inisiatif Open Data dalam Mencegah Korupsi Anggaran Penanganan Covid-19 di Indonesia. Journal of Governance Innovation, 3(1), 33–57. https://doi.org/10.36636/jogiv.v3i1.503
CNBC. (2021). PPKM Diperpanjang, Jokowi Janji Penyaluran Bansos Dipercepat.
CNN-Indonesia. (2021, Januari 11). BPK Ungkap Risiko Korupsi Dana APBN di Masa Pandemi Corona. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20210111112407-532-592071/bpk-ungkap-risiko-korupsi-dana-apbn-di-masa-pandemi-corona.
CNN Indonesia. (2019). 4 Area di Papua Masih Belum Bisa Akses Internet. CNN Indonesia. https://www.cnnindonesia.com/teknologi/20190910195136-192-429245/4-area-di-papua-masih-belum-bisa-akses-internet.
Creswell, J. W. (2013). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
da Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S., & de Sousa, L. (2016). Measuring Local Government Transparency. Public Management Review, 18(6), 866–893. https://doi.org/10.1080/14719037.2015.1051572
de Vries, M., & Nemec, J. (2013). Public sector reform: an overview of recent literature and research on NPM and alternative paths. International Journal of Public Sector Management, 26(1), 4–16. https://doi.org/10.1108/09513551311293408
Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65–87. https://doi.org/10.1016/j.cpa.2016.06.005
Diefenbach, T. (2009). New Public Management in Public Sector Organizations: the Dark Sides of Managerialistic “Enlightenment.” Public Administration, 87(4), 892–909. https://doi.org/10.1111/j.1467-9299.2009.01766.x
Djamhuri, A. (2009). A case study of governmental accounting and budgeting Reform at local authority in indonesia: an institutionalist perspective. USM.
Eltantawy, N., & Wiest, J. B. (2011). The Arab spring Social media in the Egyptian revolution: reconsidering resource mobilization theory. International Journal of Communication, 5, 18.
Ezzamel, M. (1997). Accounting, Control and Accountability: Preliminary Evidence From Ancient Egypt. Critical Perspectives on Accounting, 8(6), 563–601. https://doi.org/10.1006/cpac.1997.0123
Fukuyama, F. (2014). Political order and political decay: From the industrial revolution to the globalization of democracy. New York: Farrar, Straus and Giroux.
Gallhofer, S., Haslam, J., & Yonekura, A. (2015). Accounting as differentiated universal for emancipatory praxis. Accounting, Auditing & Accountability Journal, 28(5), 846–874. https://doi.org/10.1108/AAAJ-08-2013-1451
Goldfinch, S., & Wallis, J. (2010). Two Myths Of Convergence In Public Management Reform. Public Administration, 88(4), 1099–1115. https://doi.org/10.1111/j.1467-9299.2010.01848.x
Google-Scholar. (2022). Cited by 108: Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis Navarro Galera A., De Los Rios Berjillos A., Ruiz Lozano M., Tirado Valencia P. (2014) Journal of Cleaner Production, 64 , pp. Retrieved January 31, 2022, from https://scholar.google.com/scholar?cites=1021776258897106659&as_sdt=2005&sciodt=0,5&hl=en
GRI. (2010). GRI Reporting in Government Agencies. In Global Reporting Initiative. Retrieved from Global Reporting Initiative website: https://www.globalreporting.org/resourcelibrary/GRI-Reporting-in-Government-Agencies.pdf
GRI. (2016). Consolidated Set of GRI Sustainability Reporting Standards (2016th ed.). Amsterdam: Global Reporting Initiative.
Hadi, S., Daeng, S., Afrimadona, Darmastuti, S., Pratiwi, E., & Nataprawira, I. (2012). Kudeta Putih: Reformasi and Pelembagaan Kepentingan Asing dalam Ekonomi Indonesia. Jakarta: Bentang Pustaka.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/J.JCLEPRO.2013.07.005
Harun, H., An, Y., & Kahar, A. (2013). Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money and Management, 33(5), 383–388. https://doi.org/10.1080/09540962.2013.817131
Harun, H., & Robinson, P. (2010). The adoption of accrual accounting in the Indonesian public sector. In Research in Accounting in Emerging Economies (Vol. 10). https://doi.org/10.1108/s1479-3563(2010)0000010014
Hossain, D. M., Nik Ahmad, N. N., & Siraj, S. A. (2016). Marxist Feminist Perspective of Corporate Gender Disclosures. Asian Journal of Accounting and Governance, 7, 11–24. https://doi.org/10.17576/ajag-2016-07-02
ICMA. (2021). Transparent Governance & Anti-Corruption. ICMA. https://icma.org/transparent-governance-anti-corruption
Indonesia corruption watch. (2020). Transparansi dan Akuntabilitas Pengadaan Barang dan Jasa Saat COVID-19. https://antikorupsi.org/id/article/transparansi-dan-akuntabilitas-pengadaan-barang-dan-jasa-saat-covid-19
Iqbal, M. (2021, Juli 28). Eks Mensos Juliari Dituntut 11 Tahun Bui Dalam Korupsi Bansos. CNBC. https://www.cnbcindonesia.com/news/20210728141604-4-264312/eks-mensos-juliari-dituntut-11-tahun-bui-dalam-korupsi-bansos
Jose, A., Lee, S., & Lee, S. (2017). Disclosures Environmental Reporting of Global Corporations : A Content Analysis based on Website Disclosures. Journal of Business, 72(4), 307–321. https://doi.org/10.1007/s10551-006-9172-8.
Joseph, C., Gunawan, J., Sawani, Y., Rahmat, M., Avelind Noyem, J., & Darus, F. (2016). A comparative study of anti-corruption practice disclosure among Malaysian and Indonesian Corporate Social Responsibility (CSR) best practice companies. Journal of Cleaner Production, 112, 2896–2906. https://doi.org/10.1016/j.jclepro.2015.10.091
Joseph, C., Pilcher, R., & Taplin, R. (2014). Malaysian local government internet sustainability reporting. Pacific Accounting Review, 26(1/2), 75–93. https://doi.org/DOI 10.1108/PAR-07-2013-0071
Juliadi, R. (2017). The Construction of Buzzer Identity on Social Media. Advances in Social Science, 150(November 2017), 337–344. https://www.atlantis-press.com/proceedings/icotic-17/25902416.
Junaidi, M., Sukarna, K., Arifin, Z., & Soegianto, S. (2020). Kebijakan Refocusing Anggaran Belanja Daerah dalam Penanganan Pandemi COVID-19. Halu Oleo Law Review, 4(2), 145. https://doi.org/10.33561/holrev.v4i2.14096.
Jurnali, T., & Siti-Nabiha, A. K. (2015). Performance Management System for Local Government: The Indonesian Experience. Global Business Review, 16(3), 351–363. https://doi.org/10.1177/0972150915569923.
Krank, S., Wallbaum, H., & Grêt-Regamey, A. (2010). Constraints to implementation of sustainability indicator systems in five Asian cities. Local Environment, 15(8), 731–742. https://doi.org/10.1080/13549839.2010.509386.
Kurnia, N., & Astuti, S. I. (2017). Peta Gerakan Literasi Digital Di Indonesia: Studi Tentang Pelaku, Ragam Kegiatan, Kelompok Sasaran Dan Mitra. Informasi, 47(2), 149–166. https://doi.org/10.21831/informasi.v47i2.16079.
Kurniawan, N. I., & Rye, S. A. (2014). Online Environmental Activism And Internet Use In The Indonesian Environmental Movement. Information Development, 30(3), 200–212. https://doi.org/10.1177/0266666913485260.
Lanis, R., & Richardson, G. (2013). Corporate Social Responsibility and Tax Aggresiveness: a Test of Legitimacy Theory. Accounting, Auditing & Accountability Journal, 26(1), 75–100. https://doi.org/10.1080/0969160x.2015.1093778.
Lapsley, I. (2009). New public management: The cruellest invention of the human spirit? Abacus, 45(1), 1–21. https://doi.org/10.1111/j.1467-6281.2009.00275.x.
Lee, P. S. N., So, C. Y. K., & Leung, L. (2015). Social Media And Umbrella Movement: Insurgent Public Sphere In Formation. Chinese Journal of Communication, 8(4), 356–375. https://doi.org/10.1080/17544750.2015.1088874.
Lorenz, C. (2012). If you’re so smart, why are you under surveillance? Universities, neoliberalism, and new public management. Critical Inquiry, 38(3), 599–629. https://doi.org/10.1086/664553.
Lotan, G., Graeff, E., Ananny, M., Gaffney, D., & Pearce, I. (2011). The Arab Spring | the revolutions were tweeted: Information flows during the 2011 Tunisian and Egyptian revolutions. International Journal of Communication, 5, 31.
Masinambow, B. W. L., & Gosal, P. H. (2021). Tantangan dan Peluang Dunia Jasa Konstruksi di Tengah Pandemik Covid-19. Media Matrasain, 17(1), 9–14.
Mir, M. Z., Chatterjee, B., & Taplin, R. (2015). Political competition and environmental reporting Evidence from New Zealand local governments. Asian Review of Accounting, 23(1), 17–38. https://doi.org/10.1108/ARA-02-2014-0027.
Navarro Galera, A., De Los Ríos Berjillos, A., Ruiz Lozano, M., & Tirado Valencia, P. (2014). Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis. Journal of Cleaner Production, 64, 495–504. https://doi.org/10.1016/j.jclepro.2013.07.038.
Niemann, L., & Hoppe, T. (2018). Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201–223. https://doi.org/10.1080/14719037.2017.1293149.
Parker, L. D. (2009). Photo-elicitation: An ethno-historical accounting and management research prospect. Accounting, Auditing and Accountability Journal, 22(7), 1111–1129. https://doi.org/10.1108/09513570910987439.
Perez-Lopez, G., Prior, D., & Zafra-Gómez, J. L. (2015). Rethinking New Public Management Delivery Forms and Efficiency: Long-Term Effects in Spanish Local Government. Journal of Public Administration Research and Theory, 25(4), 1157–1183. https://doi.org/10.1093/jopart/muu088.
Pina, V., Torres, L., & Royo, S. (2010). Is E-Government Leading To More Accountable and Transparent Local Governments? an Overall View. Financial Accountability & Management, 26(1), 3–20. https://doi.org/10.1111/j.1468-0408.2009.00488.x.
Prabowo, T. J. W., Leung, P., & Guthrie, J. (2017). Reforms in Public Sector Accounting and Budgeting in Indonesia (2003-2015): Confusions In Implementation. Journal of Public Budgeting, Accounting & Financial Management, 29(1), 104–137.
Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government. Accounting, Auditing & Accountability Journal, 24(1), 93–128. https://doi.org/10.1108/09513571111098072.
R. William Liddle. (2013). Improving the Quality of Democracy in Indonesia: Toward a Theory of Action. Indonesia, (96), 59. https://doi.org/10.5728/indonesia.96.0057.
Rajiani, I. (2011). A cultural ecology of new public management in Indonesia. Journal of Administrative Science, 8(1), 17–31.
Ramanna, K. (2013). A framework for research on corporate accountability reporting. Accounting Horizons, 27(2), 409–432.
Rusiadi, Aprilia, A., Adianri, V., & Verawati. (2020). Dampak Covid-19 Terhadap Stabilitas Ekonomi Dunia (Studi 14 Negara Berdampak Paling Parah). Jurnal Kajian Ekonomi Dan Kebijakan Publik, 5(2), 173–182.
Saldaña, J. (2013). The coding manual for qualitative researchers. In International Journal. Retrieved from https://books.google.com/books/about/The_Coding_Manual_for_Qualitative_Resear.html?id=V3tTG4jvgFkC.
Saputra, R. O. (2021). PENGATURAN PELAKSANAAN DEMONSTRASI PADA MASA PANDEMI COVID-19. Jurnal Gagasan Hukum, 3(02), 188–195.
Satuan Tugas Penanganan COVID-19. (2022). Data Covid-19 Indonesia. Retrieved January 30, 2022, from Information website: https://covid19.go.id/
Scopus. (2022). 62 documents have cited: Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis Navarro Galera A., De Los Rios Berjillos A., Ruiz Lozano M., Tirado Valencia P. (2014) Journal of Cleaner Producti. Retrieved January 30, 2022, from https://www.scopus.com/results/citedbyresults.uri?sort=plf-f&cite=2-s2.0-84890311145&src=s&imp=t&sid=fd93ce1fd064e64647394bc977c605aa&sot=cite&sdt=a&sl=0&origin=inward&editSaveSearch=&txGid=af4cca297aa2ee5dfc4904d23b2346fa
Shahib, H. M. (2021). Towards the Local Government’s Integrated Accountability Framework: A Critical Lesson from Socio-Environmental Issues in Indonesia. https://doi.org/10.1007/978-981-33-6617-6
Shahib, H. M., & Risky, F. R. (2017). Accountability in the Internet Era: A Lesson from Local Governments in Indonesia. Hasanuddin Economics and Business Review, 1(1), 57–74.
Shahib, H. M., Sukoharsono, E. G., Achsin, M., & Prihatiningtias, Y. W. (2020a). Assessing Government’s Social-Environmental Accountability in Industrial Revolution 4.0 Era: A Review of Indonesian Setting. Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019), 136(Ambec 2019), 99–105. https://doi.org/10.2991/aebmr.k.200415.020
Shahib, H. M., Sukoharsono, E. G., Achsin, M., & Prihatiningtias, Y. W. (2020b). Developing Local Government’s Socioenvironmental Accountability: Insights from Indonesian Socioenvironmental NGOs’ Annual Reports. In K. C. Yekini, L. S. Yekini, & P. Ohalehi (Eds.), Environmentalism and NGO Accountability (Advances in Environmental Accounting & Management)pp. 27-54 (Vol. 9, pp. 27–54). https://doi.org/10.1108/S1479-359820200000009003
Situmorang, J. R. (2012). Pemanfaatan internet sebagai new media dalam bidang politik, bisnis, pendidikan dan sosial budaya. Jurnal Administrasi Bisnis, 8(1). https://doi.org/10.26593/jab.v8i1.418.%25p.
Sugihamretha, I. D. G. (2020). Respon Kebijakan: Mitigasi Dampak Wabah COVID-19 Pada Sektor Pariwisata. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 4(2), 191–206.
Syaipudin, L. (2020). Peran Komunikasi Massa Di Tengah Pandemi Covid-19. Kalijaga, 2(1), 14–34.
Tarigan, H., Sinaga, J. H., & Rachmawati, R. R. (2020). Dampak pandemi covid-19 terhadap kemiskinan di indonesia. Pusat Sosial Ekonomi Dan Kebijakan Pertanian, 3, 457–479.
Transparancy International. (2015). Corruption Perception Index. Retrieved from http://www.transparency.org/cpi2015
Whyte, D., & Wiegratz, J. (2016). Neoliberalism and the Moral Economy of Fraud. New York: Routledge.
Copyright and permissions
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Bibliographic Information
-
Submitted
22 October 2021 -
Revised
12 January 2022 -
Accepted
Not available -
Published
30 March 2022