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All Journal Asian Journal of Management Analytics
Afifah Fauzah Lathifah
Universitas Nusa Cendana
Decision Sciences, Operations Research & Management

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Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management Afifah Fauzah Lathifah; Markus A.K.B Hallan; Filipus Argentano Guntur Suryaputra
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16640

Abstract

This study analyzes the governance of Unforeseen Expenditures (BTT) during the Mount Lewotobi eruption in East Flores Regency. Employing a qualitative case study with stewardship theory, data were gathered through documentary analysis and semi-structured interviews with regional disaster agency (BPBD) and village officials. The findings reveal a governance paradox: internal administrative accountability is rigorously enforced through an eleven-tier document verification system, yet public transparency is heavily constrained. Financial data in the digital system (SIPD) is highly aggregated, while field-level information depends on manual ledgers and village loudspeakers, causing severe information asymmetry for independent evacuees. This research implies a critical need to transition emergency financial reporting toward open, interactive digital transparency.
Co-Authors Filipus Argentano Guntur Suryaputra Markus A.K.B Hallan