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Revitalizing Governance: How West Java’s SAKIP Transformed Public Accountability Post-COVID-19 Werang, Maria Lusiana Florentin; Rizki, Mia; Yolandasari, Priscilia; Werang, Nicolaus Petrus Likuwatan
Ilomata International Journal of Social Science Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i2.1614

Abstract

In Indonesia’s public sector, the Performance Accountability System (SAKIP) is a vital governance mechanism, and its post-COVID-19 concretization necessitates thorough examination, especially at the provincial level. Next move, given that public accountability remains paramount in governance, this study investigates SAKIP’s implementation in West Java, specifically focusing on institutional strengthening and oversight mechanisms. Furthermore, a descriptive qualitative approach was used, whereby secondary data was collected from official documents and media reports to evaluate SAKIP’s effectiveness. Consequently, the analysis reveals that the West Java Provincial Government has demonstrated significant improvements, as evidenced by consistent increases in SAKIP scores from 2019 to 2022, while the integration of robust oversight mechanisms has effectively facilitated meaningful public scrutiny and engagement. Subsequently, several key outcomes emerged, including enhanced institutional performance metrics, successful establishment of transparent oversight mechanisms, and strengthened government-public relationships. Moreover, the implications provide practical insights for policymakers while demonstrating SAKIP’s dual role as both a compliance tool and a catalyst for improved governance.
The First Generation Theory of Fiscal Federalism: How Does It Affect Regional Governance? Werang, Nicolaus Petrus Likuwatan; Werang, Maria Lusiana Florentin
Indonesian Journal of Social Science Research Vol. 6 No. 1 (2025): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.06.01.14

Abstract

The First Generation Theory (FGT) approach in fiscal federalism plays a significant role in explaining how central government funding interventions should drive fiscal independence, dependence and effectiveness at the sub-national government level. This study explicitly stresses the budgetary performance of the Tarakan region to assess the level of fiscal autonomy, dependence, and effectiveness from 2011 to 2025. Then, this study adopts a quantitative descriptive approach and content analysis, where the findings are fiscal performance through three leading indicators: AFI ratio (≤0.53) indicating the status of “Towards Independence”, AFD ratio of 71.90% which as “Very High”, and AFE of 82.20% which as “Less Effective”. The research findings justify that the Tarakan region is still very dependent on fund transfers from the central government, has a weak ability to mobilise Regional Income (PAD), and has not consistently achieved the planned revenue targets. The final implication of this study is to inform local governments to strengthen their fiscal space by elevating the capacity of the regional revenue system and adopting accountable financial planning in proportion to local needs.
The First Generation Theory of Fiscal Federalism: How Does It Affect Regional Governance? Werang, Nicolaus Petrus Likuwatan; Werang, Maria Lusiana Florentin
Indonesian Journal of Social Science Research Vol. 6 No. 1 (2025): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.06.01.14

Abstract

The First Generation Theory (FGT) approach in fiscal federalism plays a significant role in explaining how central government funding interventions should drive fiscal independence, dependence and effectiveness at the sub-national government level. This study explicitly stresses the budgetary performance of the Tarakan region to assess the level of fiscal autonomy, dependence, and effectiveness from 2011 to 2025. Then, this study adopts a quantitative descriptive approach and content analysis, where the findings are fiscal performance through three leading indicators: AFI ratio (≤0.53) indicating the status of “Towards Independence”, AFD ratio of 71.90% which as “Very High”, and AFE of 82.20% which as “Less Effective”. The research findings justify that the Tarakan region is still very dependent on fund transfers from the central government, has a weak ability to mobilise Regional Income (PAD), and has not consistently achieved the planned revenue targets. The final implication of this study is to inform local governments to strengthen their fiscal space by elevating the capacity of the regional revenue system and adopting accountable financial planning in proportion to local needs.