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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Ilomata International Journal of Management Edunomics Journal Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Joong-Ki
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of Accounting Science

 1 
Exploring Performance Accountability in Practice: A Phenomenological Approach Nikki Lare Bagoes, Nikki; Respati, Novita Weningtyas
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2044

Abstract

General background: Accountability is a key principle that ensures every action can be justified. Specific background: In 2023, the SAKIP assessment at the South Kalimantan Land Office of the Ministry of ATR/BPN recorded a decline compared to the previous year, raising the need to identify its causes. Knowledge gap: Existing research provides limited frameworks to explain recurring government performance issues and rarely examines accountability within the latest AKIP regulation, Permen PANRB No. 88/2021. Objective: This research explores the development of SAKIP within that regulation to understand the reality versus the ideal of AKIP. Methods: Using a qualitative phenomenological method with interviews and document analysis. Results: This study identified key barriers as misalignment between programs and strategic plans, lack of appreciation, and human resource qualifications that do not align with the required educational background. Novelty: The study contributes by applying a phenomenological perspective based on Regulation No. 88/2021, revealing methodological and contextual insights for accountability reform. Implications: It highlights that performance reports serve as a core expression of accountability, while also exposing the gap between the ideals of AKIP and their implementation on the ground
Co-Authors ., Rusniati AA Sudharmawan, AA Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Dwi Perwita Sari Sutono Elvia Launa Faizah Naila Sofa Fatimah fatimah Fatimah Fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Hafizah, Nurul Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Nikki Lare Bagoes, Nikki Noor, Syamsu Rizal Rusma Nailiah Rusniati Rusniati Sarwani Sarwani, Sarwani Sri Maryani Sri Maryani Sutomo, Ibnu Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari