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Journal : BISNIS

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.
Social Media and Poverty: Paradoxes of Communicating Poverty Issues on Social Media Wahyunengseh, Rutiana Dwi; Hastjarjo, Sri; Suharto, Didik G.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 25, No. 3
Publisher : UI Scholars Hub

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From the democratic theory perspective, social media is a means to improve collaborative public governance between government, society, and business sector, in order to ensure effective public issues management as well as public services. On the other hand, there are preconditions for the effective use of media social; in the context of addressing poverty issues, these preconditions have potential to generate certain paradoxes. This article aims to answer a question “Is the use of social media effective to the poverty alleviation mainstreaming issue?” This study was conducted in one of the cities that won Smart City Award in Indonesia; using content analysis on the "Monggo Lapor" Facebook group combined with the mapping of Local Government Apparatus and poor people group’s perception on the use of social media for poverty issue through focus group discussion. The data then was analyzed using Institutional Theory approaches to identify the paradoxes that emerge from the using of social media in process of communication addressing poverty issues. The result shows that poverty issues were marginalized in the discussion using Facebook group, because of the culture of the bureaucracy in the local government and the culture of the society. The paradoxes arising were, i) democratic-elitist; ii) functional-artificial ones. The emerging paradoxes resulted from the inconsistency of the Local Government in implementing e-government for addressing poverty issues and the elitism in using the social media as a tool for power control by society. Social Media “Monggo Lapor” has not functioned intensively as the means of expressing voice and communicating between people and government for poverty issue, but it had functioned intensively for non-poverty issues, so that non-poor group enjoy its usefulness more. It indicated that the group with excess power had a higher ability of using social media. This paper recommends further research focusing on building social media readiness model, particularly for developing an inclusive regulation for poverty alleviation.
Challenges in Implementation of ICT for the Budget Accountability and Development of Budget Information Literacy Wahyunengseh, Rutiana Dwi; Hastjarjo, Sri
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

In the case of Karanganyar Regency, this study identify that al­though the public aspire to have an adequate understanding about the APBD, the access for obtaining the information is very limited. Data collection methods used in this research were: (1) documents study on the Local Government Development Plan (RKPD) and the Regional Budget (APBD); (2) semi open-ended questionnaires; (3) in-depth interviews; and (4) focus group discussions. The data then analyzed using descriptive analysis and interpretive analysis methods. This paper recognizes the potency of ICT in developing the forum for public access and deliberation related to the budget information; while also identifies the challenges facing the implementation of ICT for the local budget accountability and the development of budget information literacy among the public.
The Social Accountability Paradox in the Regional Democratic Budget Policy Making Wahyunengseh, Rutiana Dwi; Hastjarjo, Sri
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 21, No. 3
Publisher : UI Scholars Hub

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Social accountability has been believed as an approach to overcome the deficit of the formal accountability (both horizontal and vertical accountability). Social accountability is percieved as a public accountability which is initiated by and aimed for the society. Several studies found the effectiveness of social accountability in encouraging a more transparent government and a wider public involvement. Those studies identified variables which contribute to the social accountability, i.e. the degree of government openness; the density of community organizations and their advocation capability; social, political, and cultural environment; and the public information accessibility. Data for this paper is collected through in-depth interviews and focused group discussion with the major players in the budget policy making process, including local government officers, members of local house of representatives (DPRD), and activists of the local community groups in the Regency of Karanganyar. This paper argues that despite its effectiveness, social accountability also produce some counterproductive excesses. The term social accountability paradox is used in this paper to represent the abuse of social accountability and it risks. This paper aims to identify the practices of social accountability abuse in the local budget policymaking process, with the case of the Regency of Karanganyar. Based on the study, there are some requirement to be fulfilled In order to increase the social accountability of the public budget policy making process, i.e. (1) revision of regulations to encourage a more transparency in the budget public information; (2) the development of community-based monitoring and dialogues forums; and (3) the increasing of the capability of community groups in conducting social accountability audit.