E-Jurnal Akuntansi
Vol. 35 No. 1 (2025)

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

Nanda Widaninggar (Unknown)
Lita Permata Sari (Unknown)
Muhammad Firdaus (Unknown)
Yulia Variska Putri (Unknown)



Article Info

Publish Date
17 Apr 2026

Abstract

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 egovernment 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.

Copyrights © 2025






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...