A Contextual Analysis and Critical of e-Government as a Form of Public Accountability and Equitable Public Service Delivery

Nanda Widaninggar (Faculty of Economics and Business, Abdurachman Saleh University, Situbondo, Indonesia)
Lita Permata Sari (Abdurachman Saleh University, Situbondo, Indonesia)
Muhammad Firdaus (Mandala Institute of Technology and Science, Jember)
Yulia Variska Putri (Abdurachman Saleh University, Situbondo, Indonesia)

E-JURNAL AKUNTANSI
Vol 35 No 1 (2025)

The purpose of this study is to critically analyze and contextualize the implementation of e-government in Situbondo Regency. E-government is adopted by the government with the belief that it can strengthen public accountability and enhance the distribution of public services. However, a significant portion of citizens remains unable to access e-government services. The research uses a contextual analysis approach combined with in-depth interviews to explore key ideas relevant to the analysis. The bureaucratic reform in the public policy system lacks humanistic values, diminishes the spirit of public service, and does not reflect good governance. E-government while seen as a technological revolution, faces the challenge of the digital divide, which silences citizens' rights due to a lack of digital literacy. As a result, public accountability is not effectively established through e-government. Keywords: E-Government;, Accountability, Digital Dividen, Equitable Public Services