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Journal of Governance and Accountability Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 27746739     DOI : https://doi.org/10.35912/jgas
Core Subject : Social,
Social Sciences
The Journal of Governance and Accountability Studies (JGAS) is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various social, political and government issues. JGAS welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas of governance and accountability issues.
Arjuna Subject : Ilmu Sosial - Sosiologi dan Ilmu Politik
Articles 151 Documents
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Mapping and Analysis of Bangka’s Local Tax Potential Darus Altin; Muhammad Qomaruddin Ridwan; Nanang Wahyudin; Elma Elma
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3434

Abstract

Purpose: The aim of this research is to compile data on the potential tax of hotels, restaurants, and entertainment in Bangka Regency in 2023. Research Methodology: We used in this study are primary and secondary data. The researcher used stratified random sampling for fifty-one Local Taxpayers in Bangka Regency. Data analysis employed a micro approach to obtain target projections and potential local tax revenue projections in Bangka Regency, specifically for Certain Goods and Services Tax (Restaurant Tax, Hotel Tax, and Entertainment Tax). Results: Research findings indicate that it is possible to improve the realization of Restaurant Tax revenue in the future. The biggest potential for Hotel from 4-star hotels.About 11% of Entertainment Tax potential has been realized, so it is very likely to improve the realization of Entertainment Tax revenue in the future. Conclusions: Hotel and restaurant taxes fall into the developing category, while entertainment tax falls into the backward category. The growth projections for hotel and restaurant taxes can be further improved in the future. Innovative programs and more attention to local taxes in the backward category are efforts to enhance regional tax revenue. Limitations: This research is limited to examining three studies of local tax objects in Bangka Regency. Contribution: For future researchers, it is recommended to further examine the aspects of compliance of Local Taxpayers and to delve deeper into other Local Tax objects not included in this study.
Determinants of Motorcycle Taxpayer Compliance: Evidence from a Border Region in Eastern Indonesia Margareta Diana Pangastuti; Yuliati Sengkoen
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3521

Abstract

Purpose: This study aims to examine the effects of the tax amnesty program, income, moral obligation, and access to tax services on motorcycle taxpayer compliance in Timor Tengah Utara (TTU) Regency, a border region with relatively low tax compliance. Research Methodology: A quantitative approach was employed using a survey method. The study involved 100 respondents selected through the Slovin formula. Primary data were collected via structured questionnaires and analyzed using multiple linear regression. Results: The findings show that, simultaneously, the four variables significantly influence taxpayer compliance. Partially, the tax amnesty program, income, and moral obligation have a positive and significant effect, while tax access has a negative and significant effect on compliance. Conclusions: Taxpayer compliance in TTU Regency is influenced not only by economic capacity but also by moral awareness and accessibility to tax services. Policies that optimize tax amnesty programs, expand digital-based tax services, and strengthen moral and social education grounded in local culture can enhance voluntary tax compliance. Limitations: The study is limited to motorcycle taxpayers in TTU Regency and uses cross-sectional survey data, which may not capture changes in behavior over time. Contribution: This study contributes to the understanding of tax compliance behavior in border regions, offering practical insights for local governments and policymakers to improve regional revenue collection through culturally sensitive and accessible tax policies.
Impact of Fiscal Indiscipline on External Debt in Sub Saharan Africa Talent Kondo; Victoria Masere; Pretty Moyo
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.2813

Abstract

Purpose: This study examines the impact of fiscal indiscipline on external debt in SSA. Methodology: A panel analysis using a Random Effect Model with data spanning September 2009 to December 2020 was employed. Results: The Results from the Random Effects Model (REM) indicate that the primary fiscal balance has a negative impact on external debt. This implies that a primary fiscal deficit raises external debt, whereas a primary fiscal surplus reduces external debt. Conclusions: In estimating the impact of fiscal indiscipline on external debt, this study observed that primary fiscal balances significantly and negatively affect external debt; that is, the lower the primary fiscal balance to a deficit, the larger the external debt accumulated. The study concludes that fiscal indiscipline affects external debt in SSA. Limitations: The study's scope was limited to periods with available data, acknowledging the potential impact of data quality on these findings. Contributions: This study guides policymakers and governments of SSA countries by providing possible ways to maintain a balance between government revenues and expenditures. Novelty: This study offers actionable recommendations for policymakers in Sub-Saharan Africa, emphasizing the need for balanced government revenues and expenditures to promote economic stability. Focusing on sub-Saharan Africa addresses a significant gap in the literature and sets the foundation for future research on effective economic strategies in developing countries. Overall, the findings of this study are essential for enhancing fiscal policies and promoting economic resilience in the region.
Policy Learning in The Implementation of The One Map Policy Period of 2016-2024 Dinda Shafira Dwi Arlan; Teguh Kurniawan
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.3463

Abstract

Purpose: This study analyzes the implementation of the One Map Policy (OMP) in Indonesia between 2016 and 2024 from the perspective of policy learning theory. This study aims to identify how learning from past experiences, evaluations, and interactions between actors influences changes in OMP regulations and governance from 2016 to 2024. Methodology: This study used a qualitative descriptive method with a document review. Data were collected from laws and regulations related to the OMP, government reports, academic writings and official institutional publications. The data were analyzed descriptively using Howlett’s policy learning framework to map the dynamics of policy change. Results: The study finds that OMP implementation embodies three distinct, interconnected dimensions of policy learning: technical, socio-political, and institutional. These learning processes have led to regulatory revisions (from Presidential Regulation No. 9/2016 to No. 23/2021), enhanced cross-agency coordination, and strengthened national spatial data infrastructure and transparency. Conclusions: The findings demonstrate that the One Map Policy is not merely a technocratic project but also a dynamic policy learning process. This multidimensional learning strengthens national spatial data governance, promotes inclusivity and transparency, and provides valuable lessons for policy learning in developing countries. Limitations: The study’s reliance on secondary sources and a single theoretical framework may constrain the scope of perspectives and broader applicability of its findings. Contributions: This study enriches the literature on policy learning with evidence from Indonesia and provides lessons for strengthening inclusive, data-driven, and sustainable spatial governance.
SPBE Policy Evaluation in Army Physical Services Toward One Physical Data Service R. Aris Sumowijoyo; Muhamad Nur Afandi; Sait Abdullah; Hendrikus T Gedeona
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.3476

Abstract

Purpose: This study aims to evaluate the implementation of the Electronic-Based Government System (SPBE) within the Indonesian Army’s Physical Services Department (Dinas Jasmani Angkatan Darat od Disjasad), focusing on the Physical Information System (Sisfojas) as a digital service innovation for managing single physical data. The evaluation seeks to identify challenges and formulate strategies to improve the system’s effectiveness, efficiency, and integration. Methodology: This study uses a descriptive qualitative approach based on William N. Dunn’s policy evaluation model, which includes six dimensions: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. Data were collected through interviews, observations, and document reviews, and analyzed using Miles and Huberman’s interactive model with triangulation. Results: The findings indicate that Sisfojas has not been optimally implemented as an evidence-based decision-making tool. The limitations include low data update frequency, uneven participation among units, and lack of regulatory reinforcement. Despite its potential to support leadership decisions and data integration, current SPBE practices remain centralized within a single unit (Infolahta) and lack comprehensive coordination. Conclusions: Improving SPBE implementation requires six key actions: regulatory updates, human resource capacity building, system modernization, role restructuring, hybrid work integration, and performance incentives linked to SPBE data, summarized in a logical framework for sustainable improvement. Limitations: The study is limited to Sisfojas in Disjasad and does not cover other military branches or broader populations. Contributions: This study contributes theoretically by adapting Dunn’s evaluation model to military digital governance and practically by proposing a policy roadmap for improving SPBE through regulatory, cultural, and technological reforms.
Relationship between Local Government Commitment and Digital Public Service Implementation Under Prabowo Subianto Dodi Rahmat Setiawan
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.3646

Abstract

Purpose: This study investigates how the organizational commitment of local governments is linked to the adoption of digital public services in the first year of President Prabowo Subianto administration (2024-2025). Methodology: The explanatory approach to quantitative research was applied in the current study with references to primary data obtained via local government officials and secondary data provided by UN E-Government Survey 2024. Simple linear regression was employed to determine the impact of organizational commitment on the digital implementation of public services. Results: The findings revealed a positive and statistically significant correlation between organizational commitment and digital public service implementation (ß = 0.642; p = 0.001), with a coefficient of determination (R2) of 0.535. This outcome indicates that the more committed an organization is, the more local government officials increase the effectiveness, transparency, and efficiency of digital public services. Conclusions: To successfully digitalize local government, supportive work culture, adaptive leadership, and building digital capacity should be concepts that strengthen organizational commitment. Limitations: In this research, the regions considered are selected, and the first year of the administration of Prabowo Subianto is considered, thereby limiting generalization. Contributions: This study provides empirical data on how commitment to the organization is a critical predictor of digital public service execution in the initial stages of the current Indonesian government.
Public Sector Reform and Service Delivery: A Catalyst for National Development in Nigeria Chibuzo Charles Nwosu
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.3657

Abstract

Purpose: This study explores the nexus between administrative restructuring, institutional efficiency, and the quality of public service delivery as key determinants of sustainable national progress. Drawing on the principles of New Public Management (NPM), this study examines how decentralization, transparency, accountability, and performance-based management influence the responsiveness and effectiveness of Nigeria’s public institutions. Methodology: A descriptive qualitative design was employed, utilizing documentary analysis to systematically review the literature, policy documents, and reform reports. Content and thematic analyses were used to interpret the findings. Results: The study argues that achieving meaningful national development requires reforms that not only streamline administrative processes but also strengthen human capital, technological innovation, and ethical standards in public administration. Conclusions: To achieve sustainable national development, Nigeria's public sector must transform into a citizen-centered, performance-driven, and digitally enabled institution. Limitations: This study addresses a critical gap by using the New Public Management theory to assess how managerial and accountability reforms impact the performance of service delivery. It explores institutional and governance barriers and offers policy recommendations aimed at strengthening Nigeria's public sector to ensure effective and sustainable service delivery. Contributions: This study makes significant contributions to the existing body of knowledge on public administration, governance, and development studies by providing novel insights into the interplay between public sector reforms, service delivery, and national development in Nigeria.
Understanding Work Motivation among Urban Park Management Personnel: A Case Study of Sukabumi City Mohammad Sahid; Ely Sufianti; Muhamad Nur Afandi; Teni Listiani
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.3817

Abstract

Purpose: This study examines the level and determinants of work motivation among urban park management personnel at the Sukabumi City Public Works and Public Housing Agency using Herzberg’s Two-Factor Theory and explores the presence of a mid-career plateau. Methodology: A quantitative descriptive approach was employed using a census of 49 participants. Data were collected through structured questionnaires on motivator and hygiene factors, complemented by semi-structured interviews for data triangulation. Quantitative data were analyzed descriptively, and qualitative data provided contextual interpretation. Results: Findings show that work motivation is generally good, with hygiene factors (mean = 3.31) slightly exceeding motivator factors (mean = 3.19). Working relationships were rated the highest, whereas working conditions and salary were rated the lowest. A mid-career plateau was observed among employees with 6–10 years of service, influenced by limited welfare, constrained career opportunities and inadequate work facilities. Conclusions: Despite overall positive motivation, structural issues related to compensation, career development, and the work environment continue to hinder sustained motivation. Addressing these challenges requires integrated interventions across short-, medium-, and long-term strategies. Limitations: This study was limited by its cross-sectional design, single institutional context, and exclusion of broader attitudinal variables. Contributions: This study provides empirical insights into work motivation among operational-level urban park workers and offers practical recommendations for local governments to improve public service workforce management.
Collaborative Governance in Implementing Child-Friendly City Policy: Bandung City Case Study Yolanda Rossi; Ely Sufianti; Abdul Rahman; Nita Nurliawati
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.3929

Abstract

Purpose: This study examines the collaborative governance model in the implementation of the Child-Friendly City (Kota Layak Anak/KLA) policy in Bandung City, identifies the key driving and inhibiting factors, and formulates strategic efforts to strengthen multi-stakeholder collaboration in child protection policy. Methodology: A qualitative case study approach was employed, using in-depth interviews, observations, and document analysis. Data were analyzed using an interactive qualitative model guided by the Ansell and Gash collaborative governance framework, focusing on initial conditions, institutional design, facilitative leadership, and collaborative processes. Results: The findings show that collaborative governance in the implementation of KLA in Bandung is present but not yet optimal. Collaboration remains fragmented across sectors, with challenges including unequal stakeholder capacity, limited incentives for non-governmental actors, and insufficient meaningful child participation. Existing initiatives rely heavily on administrative coordination, rather than sustained trust-based collaboration. Conclusions: The KLA policy’s success is strongly influenced by the quality of collaborative governance. Strengthening collaboration requires improving initial collaborative conditions, institutionalizing cross-sector mechanisms, enhancing facilitative leadership, and promoting inclusive stakeholder engagement, particularly at the community level. Limitations: This single-case study may limit the generalizability of the findings to other regions. Contributions: This study enriches the collaborative governance literature by applying the Ansell and Gash model to child protection policy. It also provides practical recommendations for strengthening multi-stakeholder collaboration for more effective Child-Friendly City initiatives.
When Laws Fail: Uganda’s Anti-Corruption Frameworks and Governance Challenges During COVID-19 Mesharch Katusiimeh; Sabiti Makara; Natal Ayiga; Abel Mucunguzi; Francis Akena; Robert B. Kakuru; Jacqueline Akello
Journal of Governance and Accountability Studies Vol. 6 No. 2 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i2.3808

Abstract

Purpose: The COVID-19 pandemic created conditions that heightened corruption risks worldwide. This was especially so in countries with fragile governance systems. Uganda, despite possessing a comprehensive set of anti-corruption laws and institutions, was widely accused of misuse of funds and resources during its pandemic response. This study assesses the effectiveness of Uganda’s legal frameworks in combating corruption under these emergency conditions. Methods: Using a qualitative research design, data were collected through 30 semi-structured interviews and 21 focus group discussions in Mbarara City, Mbarara District and Rukungiri District. This was complemented by reports from the Inspectorate of Government, the Public Procurement and Disposal of Public Assets Authority and the Auditor General. Thematic analysis revealed widespread corruption. Results: The results show that corruption during Uganda's response to COVID-19 was both systemic and opportunistic The Uganda’s anti-corruption architecture was strong in design but weak in practice and emergency conditions amplified enduring governance deficiencies. Conclusions: The study concludes that Uganda’s anti-corruption frameworks were ill-prepared structurally for crisis governance The study recommends a rethink of how best anti-corruption systems can be designed to function under stressful and emergency conditions like that of COVID19 Limitations: The study focused on Mbarara City, Mbarara District, and Rukungiri District. The districts may not be wholly representative of the whole country. The study also relied heavily on qualitative perceptions with interviews and focus groups dominating. Contributions: The study contributes to the literature by demonstrating that corruption in Uganda during COVID19 times was a predictable response of fragile institutions operating under the pressure during emergency, Keywords: corruption, Covid-19, governance, legal frameworks, Uganda

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