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All Journal JURNAL ILMU SOSIAL Jurnal Ilmu Sosial dan Humaniora Journal of Government and Civil Society Jurnal Bina Praja Jurnal Ners Jurnal Desentralisasi dan Kebijakan Publik (JDKP) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis
Setyowati, Kristina
Badan Perencanaan Pembangunan Daerah, Penelitian dan Pengembangan Kabupaten Sragen
Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : BISNIS

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Accountability Model of Financial Management in the Public Sector: A Study on Panggungharjo Village Budget Basuki, Ayudya Fitri; Setyowati, Kristina; Wahyunengseh, Rutiana Dwi
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 1
Publisher : UI Scholars Hub

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Abstract

Most research on public accountability is carried out in government agencies. Little looks at the accountability model for village financial management. Little is also known about villages in developing countries having successfully managed their finance that fulfills both formal and substantive aspects of public accountability. This research attempts to analyze Bovens accountability model framework which increases three important accountability elements: right of authority, answerability and enforceability in village financial management. Data are collected through interviews with informants and secondary data from village financial reports. We find that village community forum takes place democratically to ask for accountability but cannot be a substantive accountee. Panggungharjo Village is studied here as depiction of a top performing village at national level that has procedurally and normatively fulfilled the answerability aspect of vertical accountability. However, the potential problem of accountability arises from the essence of accountability from the aspect of democracy, where public participation as accountees is still biased so answerability has not yet emerged on horizontal accountability. Culture of the society and technocratic policies become confounding variables. A theoretical implication simultaneously enriches Bovens’ model is the need to look at the environmental context, namely, bureaucrats’ attitudes in the political context as accountor and the cultural environment of the community as accountee.
High Performance is Not Always Directly Proportional to Service Quality: A Case of One-stop Service of Sragen Chairudin, Moehhamad; Setyowati, Kristina; Suharto, Didik G.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 24, No. 2
Publisher : UI Scholars Hub

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One-Stop Service (OSS) of public, investment and business permits (Badan Perizinan Terpadu dan Penanaman Modal/BPTPM) Regency (Kabupaten) of Sragen is considered to have high performance, as evidenced by having received many awards in the field of public services, including four times received the award as the best regency of investment or Investment Award from Badan Koordinasi Penanaman Modal. This research is to test whether high performance can always give satisfactory service quality, and to analyze the cause using Importance Performance Analysis (IPA) method, in terms of six dimensions: tangibles, reliability, responsiveness, assurance, empathy, and accessible, by comparing the expectation of the customers to the actual service performance. Collecting data with randomly questionnaires to 100 customers during period October 24 - November 18, 2016. BPTPM Kabupaten Sragen customers highly expect the best service on reliability dimension, but service performance score on reliability dimension is not good enough, and still less than tangibles, empathy, and responsiveness dimensions score, thereby reducing the level of customer satisfaction. This is what causes the quality of service is not satisfactory, although overall is considered to have a high level of service performance. From this research, it is proven that high service performance, does not always result in satisfactory quality of service, because it is also influenced by the level of customer expectation on each service factors. Thus, service providers should give priority to improve service performance on the aspect most desired by the customers first, to improve the quality of service.
Co-Authors Aji Putri, Masykurotur Rizqi Al-Azkiya, Muhammad Emir Asep Yudha Wirajaya Atik Catur Budiati Basuki, Ayudya Fitri Chairudin, Moehhamad Desiderius Priyo Sudibyo, Desiderius Priyo Diana Tantri Cahyaningsih Didik G. Suharto, Didik G. Fazira, Arni Harmoko, Hendro Leny Noviani Nugroho, Rino Ardhian Orpa Dimara, Yemima Inanse Parwiyanto, Herwan Rutiana Dwi Wahyunengseh Senatama, Gandung Seta, Heka Jalu Siti Khoiriyah sudarmo sudarmo Sudarsana Suharto, Didik Gunawan Supriyadi Suryawati, Retno Tuhana Widowati, Linda Ximenes, Manuel Yudi Rinanto