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All Journal Anglo-Saxon : Jurnal Ilmiah Program Studi Pendidikan Bahasa Inggris JMM (Jurnal Masyarakat Mandiri) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Peternakan (Jurnal of Animal Science) JURNAL PENDIDIKAN TAMBUSAI Minda Baharu Journal of the Indonesian Medical Association : Majalah Kedokteran Indonesia Jurnal Pengabdian kepada Masyarakat Nusantara Stock Peternakan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Arfannur: Journal of Islamic Education Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) SENTRI: Jurnal Riset Ilmiah Journal of Government Science Studies ANTHOR: Education and Learning Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Bisnis dan Manajemen West Science ANTHOR: Education and Learning Journal Ekopedia: Jurnal Ilmiah Ekonomi
Mahrani, Mahrani
Universitas Graha Nusantara, Padangsidimpuan City, Indonesia
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Journal : Journal of Government Science Studies

 1 
The Application of Good Governance Principles in Regional Financial Management at the Regional Financial and Asset Management Agency (BPKAD) of Maluku Province Mahrani, Mahrani; Normawati, Normawati; Tuanaya, Wahab; Layn, Safrudin Bustam
Journal of Government Science Studies Vol 5 No 1 (2026): April 2026: in-Process
Publisher : Prodi Ilmu Pemerintahan, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66254/jgssvol5issue1page44-56

Abstract

This research examines the application of good governance principles in financial management at the BPKAD of Maluku Province, focusing on public participation, transparency, accountability, effectiveness, efficiency, and the rule of law. Conceptually, governance is understood as a collaborative process between the state and non-state actors, with key principles emphasizing transparency, accountability, participation, rule of law, effectiveness, and efficiency. The legal framework refers to Law 17/2003, Law 1/2004, Government Regulation 12/2019, and Minister of Home Affairs Regulation 77/2020. The method used is qualitative, based on interviews, observations, and document analysis, and is analyzed using the interactive model of Miles, Huberman, and Saldana. The study results show that the implementation of good governance has been normatively pursued through the digitization of the financial system, the application of e-budgeting and e-procurement, and BPK supervision. However, practices remain predominantly procedural: low fiscal independence, routine spending dominance, weak audit follow-up, limited public literacy, and participation tends to be formalistic as per Arnstein's concept of tokenism. Obstacles are also related to technological readiness, the apparatus's capacity, and the pattern of incremental budgeting. In conclusion, the regional financial governance in Maluku shows structural progress but is not yet substantively optimal. Strengthening human resource capacity, consistency in law enforcement, expanding participation channels, and accelerating digitalization are necessary to enhance fiscal integrity and promote public financial reform in the context of regional autonomy.
Co-Authors A, Finu Audian A, Yoshi Lia Achmad Lamo Said Adha, Nurul Adi Kurniawan Adikahriani Adikahriani, Adikahriani Adinda, Gadistya Novitri Aditya, Femas Albert Efendi Pohan Andini Putri Anggraini, Yoshi Lia Anwar Anwar Athina Rizqa Batubara, Silviana El Darman, Atiqa Azza Emilia, Linda Faisal Herisetiawan Jafar Faisal, Hana Firdaus, Muh Irfan Fitrianto Fitrianto Fridiarty, Lelly Gharama, Fadhl Mohammed Awadh Gusparia, Widya Sandi, Handayani, Mira Harahap, Darmadi Erwin Harahap, Tinur Rahmawati Iffa Mutmainah Infitria, Infitria Jamalludin, Jamalludin Jannah, Nurfadilah Magfiratul Jiyanto, Jiyanto Karlina, Rina Kartini Kartini Karuna, Elisabeth Evelin Layn, Safrudin Bustam Lia A, Yoshi Librianty, Nurfanida M, Ihwal M Mansur Mansur Mardianti, Serly Mardillah, Mardillah Marlina, Gusti Marwadhani, Sarah Shafa Mashadi Mashadi Maulizar Maulizar Maya, Ade Melisasmi, Melisasmi Mursyidah, Zakia Normawati Normawati, Normawati Nur Alia, Nur Octavianna Lubis, Rizky Mery Pajri Anwar Paramita Khairan, Paramita Pathuansyah, Yusuf Pratama, Berli Eka Prawirohardjo, Pukovisa Putri, Ananda Tasya Rahmawati, Fitriana Nur Raisa Fathia Ramadani. A, Ines Putri Ridwan, Irmayani Risman Risman Rosnelli, Rosnelli Rosni Harahap Samosir, Khairunnisa Sari, Uti Nilam Sasmi, Meli Setyaningrum, Saumi Setyaningrum, Vidya Siska, Imelda Siti Meutia Sari Surniati Chalid susanto, haris Syamsiah Depalina Siregar Syamsuriyani, Syamsuriyani Tri Nugroho Tuanaya, Wahab Vera Monica, Vera Wardani, Rizki Yeni Haerani, Yeni Yoshi Lia Anggrayni Yoshi, Yoshi Lia Anggrayni Yulianisah Yulianisah