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All Journal Jurnal Manajemen Riset Inovasi Jurnal Kebijakan Pembangunan Daerah (JKPD)
Indra Devian Lumban Gaol
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Humanities Decision Sciences, Operations Research & Management Social Sciences

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AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DAERAH PADA INFRASTRUKTUR JALAN RAYA JIWAN Muhammad Akbar Akbar; Zaskia Nuha Zaskia; Indra Devian Lumban Gaol
Jurnal Kebijakan Pembangunan Daerah Vol 10 No 1 (2026): Juni 2026
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v10i1.416

Abstract

This study is based on the importance of applying accountability and transparency principles in managing local funds for road infrastructure development in Jiwan District, Madiun Regency, where various governance challenges are still encountered in practice. This study aims to examine the level of accountability and transparency implementation and to identify factors influencing the effectiveness of fund management. A qualitative descriptive approach was employed, with data collected through in-depth interviews with eight key informants, field observation, and documentation study, analyzed using Miles and Huberman's interactive analysis model. Data validity was tested through source and method triangulation. The findings reveal that administratively, the management of funds has fulfilled vertical accountability requirements through routine reporting to the DPUPR and inspectorate; however, horizontal accountability remains suboptimal due to the community's extremely limited involvement throughout the entire budget cycle. Furthermore, transparency has not been fully implemented, as indicated by the absence of project information boards in the field, non-publication of budget documents, and minimal public participation forums. These conditions result in a discrepancy between financial realization at 92% and physical achievement at only 78% of the 2024 target. This study contributes theoretically by confirming the accountability gap model in the context of road infrastructure at the sub-district level, while recommending strengthened e-government-based reporting systems, enhanced community participation, and improved external oversight mechanisms.
Sinkronisasi Digital: Analisis Integrasi E-planning dan E-budgeting dalam Peningkatan Sakip di Pemerintah Kota Surabaya Selomita Purnama Sari; Rosalina Meysela Nurtriana; Indra Devian Lumban Gaol
Jurnal Manajemen Riset Inovasi Vol. 4 No. 3 (2026): Jurnal Manajemen Riset Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v4i3.9352

Abstract

Surabaya City Government achieved the AA predicate in the 2024 SAKIP evaluation, becoming the first city in Indonesia to reach this highest distinction. Behind this achievement, the mandatory transition to SIPD RI presents real structural obstacles: program nomenclature mismatch, double-entry burden at the OPD level, and the risk of planning-budgeting linearity distortion. This study employs a systematic documentary analysis approach grounded in Digital Era Governance (DEG) and Policy-Budget Linkage Theory. The documentary corpus consists of the Surabaya RKPD 2024–2025, APBD documents, SIPD RI regulations, and SAKIP evaluation reports from KemenPANRB. The findings reveal that the system locking mechanism and digital-based performance cascading form the primary institutional foundation of Surabaya's SAKIP quality, while the compliance cost of SIPD RI standardization remains an unresolved institutional barrier. The novelty of this study lies in its analysis of digital system transition governance in a high-digital-maturity local government-a perspective consistently absent from Indonesian public administration literature, which predominantly examines regions with low digital capacity.
Co-Authors Muhammad Akbar Akbar Rosalina Meysela Nurtriana Selomita Purnama Sari Zaskia Nuha Zaskia