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All Journal Perisai : Islamic Banking and Finance Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Abdimas: Papua Journal Of Community Service International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Prosiding Konferensi Nasional PKM-CSR Jurnal Ekonomika Dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Seminar Nasional Teknologi dan Multidisiplin Ilmu Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Proceeding of The International Conference on Management, Entrepreneurship, and Business WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Aditya Surya Nanda
Universitas Wijaya Putra
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Public Sector Accounting and Distributed Accountability in Stunting Policy: An Agent Based Framework Pramandyah Fitah Kusuma; Aditya Surya Nanda
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3220

Abstract

Stunting prevention has become a major policy priority in many developing countries, particularly within decentralized governance systems where local governments are responsible for implementing public health interventions. In this context, public sector accounting plays an important role in structuring how policy resources are allocated, monitored, and reported. However, ensuring accountability in complex social policies such as stunting prevention remains challenging because policy outcomes depend on interactions among multiple actors operating across administrative and household contexts. This study aims to examine how public sector accounting shapes accountability dynamics in decentralized stunting policy implementation. The research adopts a qualitative approach using a conceptual agent-based framework to analyze interactions among governance actors. Data were collected through interviews, document analysis, and field observations involving administrative institutions, operational service providers, and beneficiary households. The findings indicate that accounting mechanisms strengthen procedural accountability through budgeting, monitoring, and reporting processes within administrative structures. However, policy effectiveness is also influenced by household decision-making dynamics that determine how program resources are utilized. These interactions produce distributed accountability, where policy outcomes emerge from the interaction between administrative governance mechanisms and household behavior.
Co-Authors ., Fitryani Achmad Zaki Fadhil Agus Sarwo Edi Alfin Maulana Andi Farouq Hasan Aristyanto, Erwan Bayu Murti, Agung Ermawati, Yuli Erwan Arist Yanto Erwan Arist yanto Erwan Arist yanto Fitryani Fitryani Fitryani Fitryani Fitryani Fitryani Fitryani Fitryani, Fitryani fityani fitryani Irmajaya, Elistrida Iskandar Ritonga M.SEI, Fitryani S.EI., Pramandyah Fitah Kusuma Riduwan Vidya Wahyu Prihatanti Yanto, Erwan Arist Yuli Ermawati Yuli Ermawati Yuli Ermawati