Article Sidebar

Download
Download Article

Main Article Content

Abstract

Budget accountability is an important aspect of regional financial management based on the principles of good governance, particularly transparency, accountability, effectiveness, and efficiency. This study aims to examine budget accountability in the Secretariat of the Jayapura Regency Regional Representative Council (DPRD) and identify factors that influence the effectiveness of its implementation. This study uses a descriptive qualitative approach, with data collected through in-depth interviews with five informants directly involved in budget management, as well as observation and documentation. The results show that procedural budget accountability is in accordance with the provisions of laws and regulations, but does not fully meet the principles of transparency, effectiveness, and performance accountability. The main problems found include low budget realisation due to delays in implementing activities, delays in submitting Accountability Reports (SPJ), inaccurate budget allocations, and a weak internal control system. In addition, disclosure of financial information to the public remains limited, and public participation in budget oversight remains suboptimal. Therefore, increasing human resource capacity, utilising information technology in financial reporting, and strengthening internal and external oversight are strategic steps to improve budget accountability in the Jayapura Regency DPRD Secretariat.

Keywords

Budget Accountability Transparency Accountability DPRD Secretariat Local Government

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Nurhayati, W. O. S. (2026). Budget Accountability in the Jayapura Regency DPRD Secretariat Qualitative Study. Golden Ratio of Finance Management, 6(1), 108–123. https://doi.org/10.52970/grfm.v6i1.1803
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abbasov, R. (2025). The effectiveness of performance-based budgeting in the public sector: An empirical analysis and policy implications. iBusiness, 17(1), 56–76. https://doi.org/10.4236/ib.2025.171003
  2. Adiputra, I. M. P., Utama, I. M. K., & Rossieta, H. (2018). Local government transparency and financial reporting quality: Evidence from Indonesia. Journal of Public Budgeting, Accounting & Financial Management, 30(4), 456–475.
  3. Afiah, N. N., & Azwari, P. C. (2015). The effect of the implementation of the government's internal control system on the quality of financial reporting and its impact on good governance. International Journal of Research in Business, Economics and Management, 1(1), 1–14.
  4. Amanah Journal. (2025). Analysis of transparency and accountability in public budgeting: The contribution of e-budgeting. Amanah Journal. https://doi.org/10.55299/amanah.v2i1.10
  5. Aquino, A. C. B. (2024). Accountability from the periphery to the centre of the local government research agenda. Local Government Studies, 50(6), 1129–1142. https://doi.org/10.1080/03003930.2024.2415683
  6. Benito, B., Brusca, I., & Montesinos, V. (2021). Accountability and transparency in public sector governance: New perspectives. Public Management Review, 23(5), 701–719.
  7. Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
  8. Bowen, G. A. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27–40. https://doi.org/10.3316/QRJ0902027
  9. Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
  10. Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). SAGE Publications.
  11. Cucciniello, M., Porumbescu, G. A., & Grimmelikhuijsen, S. (2017). 25 years of transparency research: Evidence and future directions. Public Administration Review, 77(1), 32–44. https://doi.org/10.1111/puar.12685
  12. Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47. https://doi.org/10.5465/amr.1997.9707180258
  13. Demirag, I., & Khadaroo, I. (2011). Accountability and value for money in private finance initiative contracts. Financial Accountability & Management, 27(2), 137–160. https://doi.org/10.1111/j.1468-0408.2011.00523.x
  14. Denzin, N. K. (1978). The research act: A theoretical introduction to sociological methods (2nd ed.). McGraw-Hill.
  15. Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management.
  16. Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government Internal Control System.
  17. Grimmelikhuijsen, S. (2012). Linking transparency, knowledge, and citizen trust in government: An experiment. International Review of Administrative Sciences, 78(1), 50–73. https://doi.org/10.1177/0020852311429667
  18. Grimmelikhuijsen, S., & Meijer, A. (2014). Effects of transparency on the perceived trustworthiness of a government organization: Evidence from an online experiment. Journal of Public Administration Research and Theory, 24(1), 137–157. https://doi.org/10.1093/jopart/mus048
  19. Halim, A. (2020). Public sector accounting: Local government financial accounting. Salemba Empat.
  20. Hecimovic, A., et al. (2025). Collaboration challenges in multidisciplinary audit teams for public sector assurance. Journal of Public Budgeting, Accounting & Financial Management. https://doi.org/10.1108/JPBAFM-04-2025-0098
  21. Hidayat, W. (2021). Factors causing low budget absorption and their impact on regional financial accountability. Journal of Accounting and Regional Policy, 7(2), 89–101.
  22. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
  23. Jipa, E. S., & Kusumastuti, R. (2025). The influence of budget planning, target accuracy, and internal control systems on performance accountability. J-Economics. https://doi.org/10.31219/osf.io/8c4ys
  24. Juliyanti, W. (2023). Public accountability and disclosure of local government financial statements in Indonesia. Reviu Akuntansi, Manajemen dan Bisnis, 3(1), 1–17. https://doi.org/10.35912/rambis.v3i1.2006
  25. Kroll, A. (2015). Drivers of performance information use: Systematic literature review and directions for future research. Public Performance & Management Review, 38(3), 459–486. https://doi.org/10.1080/15309576.2015.1006469
  26. Kusuma, R. (2020). The mismatch between budget planning and realisation and the effectiveness of regional financial management. Journal of Economics and Public Policy, 9(1), 45–58.
  27. Kvale, S., & Brinkmann, S. (2009). InterViews: Learning the craft of qualitative research interviewing (2nd ed.). SAGE Publications.
  28. Law of the Republic of Indonesia Number 17 of 2003 concerning State Finance.
  29. Law of the Republic of Indonesia Number 23 of 2014 concerning Regional Government.
  30. Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. SAGE Publications.
  31. Mahmudi. (2021). Public sector accounting (Revised ed.). UPP STIM YKPN.
  32. Mardiasmo. (2018). Public sector accounting. Andi.
  33. Mauro, S. G., Cinquini, L., & Grossi, G. (2017). Insights into performance-based budgeting in the public sector: A literature review and future research directions. Public Management Review, 19(7), 911–931. https://doi.org/10.1080/14719037.2016.1243810
  34. Meijer, A. (2009). Understanding modern transparency. International Review of Administrative Sciences, 75(2), 255–269. https://doi.org/10.1177/0020852309104175
  35. Merriam, S. B., & Tisdell, E. J. (2016). Qualitative research: A guide to design and implementation (4th ed.). Jossey-Bass.
  36. Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
  37. Ministry of Home Affairs Regulation of the Republic of Indonesia Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
  38. Moggi, S., Zardini, A., et al. (2025). When digitalisation enhances public (in)efficiency. Journal of Public Budgeting, Accounting & Financial Management. https://doi.org/10.1108/JPBAFM-11-2024-0217
  39. Muda, Y., et al. (2023). Accountability, transparency, and supervision of budget performance under the value-for-money concept. Public Sector Economics. https://doi.org/10.5281/zenodo.4009622
  40. OECD. (2015). OECD principles of corporate governance (2015 ed.). OECD Publishing.
  41. Patton, M. Q. (2015). Qualitative research & evaluation methods (4th ed.). SAGE Publications.
  42. Pertiwi, R. (2019). Transparency and accountability in DPRD budget accountability. Journal of Public Administration and Accounting, 6(1), 45–57.
  43. Porumbescu, G. A. (2015). Linking transparency to trust in government and voice. The American Review of Public Administration, 45(5), 520–537. https://doi.org/10.1177/0275074014522630
  44. Porumbescu, G. A. (2017). Does transparency improve citizens' perceptions of government performance? Evidence from a survey experiment. Public Administration Review, 77(3), 377–387. https://doi.org/10.1111/puar.12710
  45. Prasetyo, A. (2022). The influence of human resource capacity on the effectiveness of regional budget management and accountability. Government Accounting Journal, 14(2), 112–123. https://doi.org/10.21009/jap.14.2.112
  46. Rahayu, N., & Subroto, B. (2021). The influence of transparency and accountability on regional financial accountability effectiveness. Journal of Accounting and Public Policy, 9(3), 215–228. https://doi.org/10.24843/jakp.2021.v09.i03.p03
  47. Saldaña, J. (2021). The coding manual for qualitative researchers (4th ed.). SAGE Publications.
  48. Sari, Y. (2018). Implementation of Government Regulation No. 12 of 2019 on regional financial management: Challenges and opportunities. Indonesian Public Administration Journal, 5(2), 134–145.
  49. Sari, Y. (2018). The dynamics of budget politics and their impact on the effectiveness of financial accountability. Journal of Public Policy and Regional Government, 5(1), 75–88.
  50. Schmidthuber, L., Ingrams, A., & Hilgers, D. (2023). Government transparency and trust: The role of data accessibility and credibility. Government Information Quarterly, 40(1), 101–123. https://doi.org/10.1016/j.giq.2022.101723
  51. Siregar, A. (2021). The role of e-budgeting and e-reporting in improving regional financial transparency. Journal of Governance, 4(1), 66–78.
  52. STIEM ACID Journal. (2025). Accountability, transparency, and budgeting planning relationship to regional budget performance. Journal of Accounting Research. https://doi.org/10.52370/jurakun.v7i2.2033
  53. Suparmoko. (2019). State finance in theory and practice. BPFE.