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Accountability in Village Fund Management: A Qualitative Study of Transparency, Responsibility, Control, and Responsiveness in Tilango District, Gorontalo Regency Dauhi, Kartin; Tohopi, Rustam; Tui, Fenti Prihatini; H. Badjuka, Alexander
Abdurrauf Science and Society Vol. 2 No. 1 (2025): Abdurrauf Science and Society
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/asoc.v2i1.410

Abstract

This study examines the implementation of accountability in the management of village funds in Tilango District, Gorontalo Regency, Indonesia. The research adopts a qualitative descriptive approach within the constructivist paradigm to understand how local actors interpret and apply accountability principles in daily administrative practice. Data were collected through interviews, observations, and document analysis from village officials, community representatives, and government facilitators. The findings reveal that accountability mechanisms have been implemented but remain procedural and fragmented across five dimensions: transparency, responsibility, control, answerability, and responsiveness. Transparency is limited to formal disclosure, while responsibility is constrained by low administrative capacity. Control mechanisms are reactive rather than preventive, and accountability reports are often treated as bureaucratic requirements rather than reflective evaluations. Responsiveness to community aspirations is inconsistent, with limited follow-up on participatory decisions. These findings confirm that accountability in Tilango District demonstrates administrative adequacy but low substantive quality, aligning more with compliance than with participatory and performance-based governance. Theoretically, the study expands Aman et al.’s (2013) accountability framework within the context of Good Governance and New Public Management (NPM). Practically, it recommends capacity building, stronger preventive monitoring, and greater community engagement to improve financial transparency and institutional trust.
The Scope of Comparative Public Administration and the Objectives of Comparative Public Administration Studies Mozin, Sri Yulianty; H. Badjuka, Alexander; Latif, Fatmawati; Rumampuk, Fardan; Botutihe, Mohamad Iqshal
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 4 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17610006

Abstract

This study examines Comparative Public Administration (SPAN) with a focus on the paradigm shift from a classical approach emphasizing bureaucratic structures to a contemporary, multidimensional, adaptive, and applicable paradigm. The study is significant for understanding cross-country administrative practices as a reference for improving bureaucratic effectiveness, transparency, and public policy quality, particularly in the context of Indonesia’s government facing globalization, digitalization, and societal demands. The research aims to map the scope of SPAN, analyze integrative objectives, and evaluate the relevance of international administrative practices. A qualitative approach through literature review was employed, using content analysis of secondary data from journals, scholarly books, and official documents. Findings indicate that modern SPAN enables comprehensive analysis of public administration, strengthens governance capacity, and enhances bureaucratic responsiveness to local and global dynamics. The shift from purely theoretical orientation toward integrating theory, practice, policy, and global innovation confirms SPAN’s relevance for bureaucratic reform.