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Nur Handayani
Faculty of Economics, STIESIA Surabaya, Indonesia
Economics, Econometrics & Finance

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A Study of the Transformation of the Government Agency Performance Accountability System (SAKIP) of Surabaya City as a National Replication Model Pandji Harsanto; Nur Handayani
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p04

Abstract

This research is motivated by the fact that the implementation of the Government Agency Performance Accountability System (SAKIP) across various local governments still faces challenges, such as poor integration between planning and budgeting, performance measurement that is not yet fully outcome-oriented, and reporting that tends to be merely administrative. Amidst these conditions, the Surabaya City Government has demonstrated outstanding achievements by securing the SAKIP "AA" rating, with scores of 90.24 in 2024 and 91.83 in 2025. This study aims to analyze SAKIP implementation, performance accountability mechanisms, and their link to local performance outcomes. A descriptive-qualitative method was employed, utilizing a case study approach involving interviews and document analysis. The findings indicate that Surabaya's SAKIP success is driven by leadership commitment, digital integration via the GRMS, individual performance measurement, transparent reporting, and robust internal oversight. This success is reflected in the SAKIP "AA" rating, an Unqualified Opinion (WTP) on financial statements, strong financial performance, and improvements in development indicators. Despite lingering challenges regarding human resource capacity and coordination, the Surabaya model holds potential for replication by other local governments.
Co-Authors Pandji Harsanto