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All Journal Jurnal Politik dan Pemerintahan Daerah Public Corner Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Journal of Social and Policy Issues Journal of Feminism and Gender Studies Jurnal Abdimas Kartika Wijayakusuma Bidik : Jurnal Pengabdian kepada Masyarakat Dinamika Jurnal Ilmu Administrasi Negara Public Sphere Review Aplikasi Administrasi: Media Analisa Masalah Administrasi Jurnal Masyarakat Madani Indonesia JPMP JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) Indonesian Journal of Public Administration Review Jurnal Penelitian Pendidikan Indonesia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Ragam Pengabdian
Dewi Casmiwati
Universitas Hang Tuah
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Dinamika

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AKUNTABILITAS TRACK ACCESS CHARGE PERKERETAAPIAN INDONESIA Mahelvi, Aurida; Casmiwati, Dewi
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 6 No. 1 (2026): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v6i1.1092

Abstract

This article analyzes the accountability of the Track Access Charge (TAC) policy in Indonesia’s railway sector. The study employs a qualitative conceptual approach through policy document analysis. The analytical framework is grounded in Bovens’ theory of public accountability, enriched by Romzek and Dubnick’s concepts of bureaucratic and public financial accountability, as well as Behn’s notion of performance accountability. Data are derived from audit reports issued by the Audit Board of the Republic of Indonesia, statutory regulations governing TAC and Non-Tax State Revenue (PNBP), and relevant scholarly literature. The analysis focuses on identifying the relationships among policy actors, accountability mechanisms, and policy outcomes. The findings indicate that although the TAC policy is supported by a robust regulatory framework, its implementation continues to face major challenges, particularly limited transparency in cost calculation, fragmented oversight among actors, and tensions between fiscal objectives and the improvement of railway service performance. This article argues that TAC accountability should be understood as an instrument of public financial governance oriented toward performance and public value, rather than merely as a form of administrative compliance.
PRAKTIK AKUNTABILITAS KINERJA PADA DIREKTORAT JENDERAL PERHUBUNGAN UDARA REPUBLIK INDONESIA TAHUN 2023 Graha, Bernadus Satya; Casmiwati, Dewi
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 6 No. 1 (2026): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v6i1.1093

Abstract

This study aims to analyze the implementation of performance accountability at the Direktorat Jenderal Perhubungan Udara (DJPU) ) of the Ministry of Transportation of the Republic of Indonesia based on the 2023 Government Agency Performance Accountability Report (LAKIP). Performance accountability is a key instrument for assessing public sector organizations’ ability to account for the achievement of strategic objectives and public service quality. This research employs a qualitative approach using a documentary study method. The primary data source is the 2023 LAKIP of the Directorate General of Civil Aviation obtained from the official institutional website. Data were analyzed using content analysis to examine the alignment between performance targets and achievements as well as reported accountability practices. The results indicate that the overall performance of the Directorate General of Civil Aviation in 2023 was categorized as very good, with an average performance achievement of 101.82 percent. Aviation safety and security indicators showed very high achievement, while public service quality was reflected in the user satisfaction index and on time performance exceeding the targets. However, the air transportation connectivity ratio did not fully meet the target, indicating structural and operational challenges. The study concludes that performance accountability at the Directorate General of Civil Aviation has been implemented effectively, although continuous improvement is required, particularly in enhancing air transportation connectivity.
Co-Authors Abdurahman Afifuddin, Achmad Arrizal Aisiah Cici Faridah Aisiah Cici Faridah Alivia Novita Nur Laili Aliyu Dawuha Abdullahi Anette Evania Setyoningtyas Sjahrinal Aniek Sulestiani Arentama, Reza Atyah. S, Umi Azari, Chasan Chorida Maulidil Zahrotul Ulya Deasy Arieffiani, Deasy Elli Setiyo Wahyuni Graha, Bernadus Satya Ike Rizky Olifia Laksono, Bintang Lubis, Lunariana Lunariana Lubis M. Husni Tamrin, M. Husni Mahelvi, Aurida Mas Roro Lilik Ekowanti Mas Roro- - Lilik E. Nabila Raharjo, Atha Nauval. N, Muhammad Nur Kumala, Gading Berlian Wati Nur Wahyuni R.A Ratih Sonia Paradita Raharja, Wildan Taufik Rianto, Budi Rini Fatmawati Saribulan Z, Re Aprilia Senaen, Windriyani Maharani Setiawan, Hanzen Bagus Simbolon, Delima Siti Rosalinda Amaral Pinto Sofi Putri Febrianti Sri Hartati Suprayitno P. Dayu Suprayitno Paendri Dayu Tasya, Meilana Tegar. P, Satrio Tri - Ratnawati Vera Nurdayanti Wahyuni, Elly Setiyo Wildan Taufik Rahardja Wildan Taufik Raharja Yoyong Apriliana Sigit