Journal of Legal, Ethical and Regulatory Issues (Print ISSN: 1544-0036; Online ISSN: 1544-0044)


Accountability Optimization of Local Budget Policy in Indonesia

Author(s): Siti Aisyah, Zainur Hidayah, Darmanto, Meita Istianda

 The purpose of this study is to analyze and formulate strategies to enhance the accountability of local budget policy by determining the supporting and inhibiting factors. This is a qualitative research carried out in South Tangerang City, Banten Province. Data were analyzed by coding and elaborating on the policies, in accordance with the objectives of local government in Indonesia. The research focuses on achieving accountability from the aspects of legitimacy, moral conduct, responsiveness, openness, optimal resource utilization, with an increase in efficiency and effectiveness to optimize regional budget policy. The result showed that performance-based budgeting has not supported the achievement of accountability of local budget policies in Indonesia because it tends to measure agency performance more than the impact on society. Therefore, the optimization in the implementation of local budget policy accountability can be carried out by balancing the orientation of local budget policy from pro-bureaucracy to pro- citizens, local government leaders committed to government ethics and local budgets prioritize openness and public participation. The implication of this research is the importance associated with evaluating the performance-based budgeting policy for citizens' welfare.

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