<![CDATA[Purpose – This study examines how legislative oversight is translated into performance accountability across selected strategic economic institutions in Indonesia, focusing on the oversight relationship between Commission VI of the House of Representatives (DPR RI) and the Ministry of Trade, state-owned enterprises and Danantara Indonesia, BP Batam, and state-owned banking institutions. Design/methodology/approach – The study employs qualitative document analysis and structured secondary-data triangulation. The empirical corpus comprises parliamentary records and communications, institutional performance reports, laws and regulations, official institutional releases, and reports from established news agencies. The analysis applies a public-governance framework comprising four oversight functions: information acquisition, performance interrogation, corrective direction, and follow-up accountability. Evidence is examined across financial, operational, governance, public-value, and adaptive-performance dimensions. Findings – Legislative oversight strengthens performance accountability when scrutiny systematically connects resources, targets, implementation problems, institutional outcomes, and public consequences. Effective oversight extends beyond procedural compliance to examine relationships among budget inputs, organizational outputs, service quality, economic outcomes, and public value. However, accountability is constrained by fragmented indicators, inconsistent performance definitions, information asymmetry, limited follow-up, and tensions between political responsiveness and managerial autonomy. These challenges are particularly evident in the emerging governance architecture of Danantara and in BP Batam’s simultaneous achievement of strong investment outcomes and exposure to scrutiny over budget efficiency, land governance, and transparency. Originality/value – The study develops the Oversight-to-Accountability Conversion Framework (OACF), which explains how legislative scrutiny generates public value when information demands are converted into verifiable commitments, corrective actions, and systematic follow-up. The framework integrates legislative oversight, performance management, hybrid governance, and public-value perspectives.]]>
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