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"This handbook provides a state of the art overview of recent scholarship on public accountability. It collects, consolidates, and integrates an upsurge of inquiry currently scattered across many disciplines and subdisciplines. It provides a one-stop-shop on the subject, not only for academics whostudy accountability, but also for practitioners who are designing, adjusting, or struggling with mechanisms for accountable governance. Drawing on the best scholars in the field from around the world, The Oxford Handbook of Public Accountability showcases conceptual and normative as well as the empirical approaches in public accountability studies. In addition to giving an overview of scholarly research in a variety of disciplines,it takes stock of a wide range of accountability mechanisms and practices across the public, private and non-profit sectors, making this volume a must-have for both practitioners and scholars, both established and new to the field."

"Tesis ini meneliti efektivitas penerapan Sistcm Akuntabilitas Kinerja Pemerintah (SAKIP) dengan dikeluarkannya Pedoman Penyusunan Laporan Akuntabilitas Kinerja Pemerintah (LAKIP) pada tahun 2003. Tujuan pertama tesis ini adalah meneliti pengaruh penerapan SAKIP - sebagai alat rnanajemen stratcgis dan laporan akuntabilitas - terhadap kinelja pemerintah Kabupaten Tasikmalaya yang diwakili oich Dinas-dinas Pendidikan, Kesehatan, Pertanian, dan Pekerjaan Umum. Pengaruh penerapan SAKIP sesudah diterapkannya Pedoman LAKTP diuji menggunakan data time series dengan metode uji beda berpasangan terhadap efektivitas kinerja pencapaian sasaran Renstra yang dilaporkan dalam LAKIP tahun 2003, 2004, 2005, dan 2006. Hasilnya, SAKIP secara signifikan berpengaruh terhadap peningkatan efektivitas kinerja pencapaian sasaran secara keseluruhan. SAKIP berpengaruh berbeda tcrhadap peningkatan kinerja bidang pendidikan, kesehatan, pertanian, dan pekemjaan umum. SAKIP secara signifikan meningkatkan kinerja bidang pendidikan dalam periode 2003-2006 pada taraf signifikansi >=90%. SAKIP juga secara signifikan meingkatkan kinexja bidang-bidang Iainnya tetapi pada tingkat signiiikansi yang lebih rendah (85-90%) dan hanya pada sebagian tahun diantara tahun 2004, 2005 dan 2006. Tujuan kedua adalah untuk meprediksi faktor-falctor yang mempengaxuhi efcktivitas penerapan SAI-(IP. Empat variahel utama atau variabel laten digunakan dalarn penelitian ini, yaitu: tiga variabel bebas yang terdiri atas: Pcdoman LAKIP (L), Komitrnen Pemerintah Daerah (K), dan Dukungan Pemexintah Pusat (D), serta satu variabel tidak bebas, yaitu: Efektivitas Penerapan SAKIP (P). Setiap variabei laten diamati melalui indikator-indikator atau variabel-variabel pengukuran yang terdiri alas 20 item yang diidentifikasi dan diuji sebagai faktor-faktor efcktivilas penerapan SAKIP. Penelitian ini mcnggunakan data primer dari persepsi responden yang dihasilkan dari pengumpulan data menggunakan kuisioner dengan metode angket. Metode analisis yang digunakan untuk menguji hipotuesis adalah PLS (Partial Least Square) yang merupakan salah satu metode dalam Structural Equation Modeling (SEM). Kesimpulan yang dihasilkan adalah: Pedoman LAKLP, Komitmen Pemedntah Daerah, dan Dukungan Pemerintah Pusat secara signifikan berpengaruh terhadap Efektivitas Penerapan SAKJP. Melalui analisis model struktural dengan program Smart PLS faktor-faktor lebih detil dapat dipilih untuk keperluan pembuatan kebiiakan dan pengambilan keputusan untuk memperbaiki penerapan SAKIP selanjutnya,;This thesis assessed effectiveness of Government Performance Accountability System (Sistem Akuntabilitas Kinerja Pemerimah - SAKIP) in Kabupaten Tasikmalaya.

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The first objective is to investigate the effect of SAKIP - as a strategic management tool and accountability report - on the local govemment performance of Kabupatcn Tasikmalaya represented by education, health, agriculture, and public works sectors. The effect of SAKIP implementation within period of 2003-2006 since LAKIP guideline issuance in 2003 is tested using paired sample test using time series data of effectiveness of Renstra?s goal achievement reported in the LAKIP of 2003, 2004, 2005 and 2006. The result shows that SAKIP is significantly affecting Renstra?s goal achievement of the whole sectors, and is also significantly affecting Renstra?s goal achievement by sector in different weight of effect. By sector, SAKIP is significantly increasing education performance within the period of 2003-2006 at significance level of >=90%, and is also significantly increasing the other sectors? performance but at lower significance level (85-90%) and only at partial year amongst 2004, 2005 and 2006. The second objective is to predict the affecting factors of effectiveness of SAKIP. Four types of main or latent variables involved in this research are: three independent or exogenous variables consisting of: L (LAKIP Guideline - Pedoman LAKIP), K (Local Government Commitment - Komitmen Pemerinfah Daerah), and D (Central Government Support - Dukungan Pemerintah Pusat); and one dependent or endogenous variable namely P (Effectiveness of SAKIP - Efékrivitas Penerapan SAKIP). Each latent variable is observed by measurement indicators/variables consisting of 20 items which are identified and tested as factors of effectiveness of SAKIP. This research used primary data of respondents perception resulted ti-om data collection using questionnaire with envelope method. Analytical method used for testing hypothesis is Smart PLS (Partial Least Square) one of Sfruclural Equation Modeling (SEM) methods. Conclusions resulted from this research is: LAKIP Guideline, Local Government Commitment, and Central Government Support are significantly affecting the effectiveness of SAKIP. Through Smart PLS analysis, detailed factors affecting effectiveness of SAKIP can be selected for purpose of policy and decision making for improvement of SAKIP implementation in the future."

"Skripsi ini membahas mengenai kewajiban Bank Pembangunan Daerah BPD sebagai Badan Usaha Milik Daerah BUMD untuk menerapkan Good Corporate Governance GCG berdasarkan UU Nomor 23 Tahun 2014. Secara khusus, skripsi ini akan menganalisis bagaimana bentuk penerapan prinsip transparansi pada suatu BPD khususnya, pada PT Bank Pembangunan Daerah Jawa Timur Tbk Bank Jatim sesuai peraturan perundang-undangan yang berlaku. Dengan menggunakan metode penelitian yuridis normatif, penelitian ini menyimpulkan bahwa pada prinsipnya, bentuk penerapan prinsip transparansi pada BPD terbagi menjadi tiga bagian, yaitu menyusun laporan, mempublikasikannya, dan memastikan bahwa laporan tersebut dapat diakses oleh publik. Terdapat setidaknya terdapat 8 delapan bentuk penerapan prinsip transparansi pada BPD, yaitu laporan publikasi bulanan, laporan publikasi triwulanan, laporan publikasi tahunan, laporan publikasi SBDK, laporan publikasi informasi atau fakta material, informasi produk, informasi penggunaan data nasabah, serta laporan pelaksanaan tata kelola. Untuk BPD yang berbentuk Perusahaan Terbuka juga wajib membuat ringkasan risalah rapat RUPS dan informasi kebijakan kebijakan komunikasi dengan pemegang saham atau investor. Selain itu penelitian ini juga menemukan bahwa bentuk penerapan prinsip transparansi Bank Jatim telah sesuai dengan peraturan perundang-undangan yang berlaku.Kata kunci: prinsip transparansi, good corporate governance, bank pembangunan daerah.

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This thesis discusses the obligation of Regional Development Bank RDB as a Regionally Owned Enterprises ROE to implement Good Corporate Governance GCG. In particular, this thesis analyzes the form of transparency principle on RDB, specifically on PT Bank Pembangunan Daerah Jawa Timur Tbk Bank Jatim according to exisiting regulations. By using legal normative method, this thesis concludes that in principle, the form of transparency principle on BPD is divided into three parts, namely preparing reports, publishing them, and ensuring that they are publicly accessible.

There are at least 8 eight forms of transparency principle, which are monthly report, quarterly report, annual report, prime lending rate report, report on material information or facts information regarding bank rsquo s product and use of customers data, and GCG report. For RDB in the form of Public Company also obligated to make summary of general meeting of shareholders minutes of meeting and information on communication with shareholder and investor. This study also found that the form of transparency principle implementation in Bank Jatim is already in accordance with existing regulations. "

"Pengukuran kinerja organisasi merupakan pondasi dalam mewujudkan pemerintahan berbasis kinerja sebagaimana tertuang dalam Peraturan Presiden Nomor 81 Tahun 2010 tentang Grand Design Reformasi Birokrasi 2010- 2025. Sasaran Strategis Reformasi Birokrasi di fase akhir ini (2020-2024) adalah terwujudnya pemerintahan berbasis kinerja, dimana basisnya adalah pengukuran kinerja. Oleh karena itu setiap organisasi pemerintah pusat dan daerah, harus mampu mewujudkan organisasinya agar berkinerja secara terukur. Penelitian menggunakan metode campuran untuk tujuan penelitian yaitu: 1)Menjelaskan 12 tahapan penerapan balanced scorecard dalam perbaikan akuntabilitas kinerja termasuk perbaikan perencanaan dan penganggaran serta pengelolan kinerja pemerintah; 2)Menjelaskan perkembangan kinerja KKP melalui peningkatan capaian empat perspektif BSC; dan 3)Menjelaskan peningkatan kinerja organisasi KKP sebelum dan sesudah menggunakan balanced scorecard. Penilaian kinerja organisasi dilakukan dengan kategori capaian NKO (Nilai kinerja organisasi): rendah/merah dimana X < 80%; sedang/kuning 80% ≤ X < 100%; tinggi/hijau 100% ≤ X ≤ 120%. Adapun NKP (Nilai kinerja perspektif): rendah/merah X<75%; sedang/kuning 75%≤X<90%; tinggi/hijau 90% ≤ X ≤ 120%; dengan bobot perspektif BSC 1) learn and growth (bobot 30%) ; 2) internal process (bobot 30%); 3) customer (bobot 15%) dan 4) perspektif stakeholder (bobot 25%). Pendekatan kuantitatif melalui penjelasan statistik deskriptif untuk mendeskripsikan keempat perspektif tersebut dalam perbaikan akuntabilitas kinerja KKP. Sementara pendekatan kualitatif untuk mendapatkan informasi lebih dalam mengenai penerapan BSC secara komprehensif. Dari empat perspektif dalam BSC menggambarkan tingkat capaian kinerja organisasi berjenjang dari level Menteri, Level Eselon I, Eselon II, Eselon III, hingga level eselon IV berdasarkan output-outcome pada sistem aplikasi pengukuran kinerja, yaitu sebanyak 1.122 IKU pada tahun 2015; 11.653 IKU pada tahun 2016; dan 13.050 IKU di tahun 2017. Hasil uji signifikansi sakip KKP berdasarkan standar nilai maksimal Kementerian PAN & RB, yaitu rata-rata di atas 0,5 (95%), sedangkan pencapaian kinerja organisasi pada BSC perspektif stakeholder KKP sebesar 96% (2015); 90% (2016); dan 95% (2017); dengan Nilai Kinerja Organisasi (NKO) yaitu 112% (2015); 104% (2016) dan 98% (2017). Berdasarkan hasil uji hubungan antar persepektif BSC, ditemukan hubungan langsung dan tidak langsung dimana perspektif Pertumbuhan dan Pembelajaran (Learn & Growth) memiliki hubungan langsung positif terhadap Internal proses IP (proses bisnis) sebesar 0.329; hubungan langsung positif terhadap CP (Customer perspective)sebesar 0.006; hubungan langsung negatif terhadap SH (stakeholder) sebesar -0.047. Perspektif IP memiliki hubungan positif terhadap CP sebesar 0.123 dan hubungan langsung ke SH positif 0.108. Dari hasil ini memperlihatkan bahwa antar perspektif memiliki hubungan meskipun nilai hubungan ini kecil namun tidak bisa diabaikan karena berlakunya prinsif kausalitas dari output hingga menghasilkan outcome/impact. Hal ini dapat dipahami bahwa perubahan indikator kinerja yang sifatnya outcome untuk pencapaian arah strategi (Strategic objective) organisasi, dibutuhkan jangka waktu yang lama. Hubungan tidak langsung yang rendah yaitu antara LG terhadap CP sebesar 0.038; IP terhadap SH sebesar 0.078, LG terhadap SH sebesar 0.066. Adapun sebaran intervensi sosial KKP ditemukan level macro pada perspektif. Pada level mezzo ditemukan pada perspektif costumer, sedangkan level micro lebih banyak ditemukan pada perspektif proses bisnis. Hasil capaian outcome pada stakeholder perspektif tertinggi dicapai pada tahun 2015 yaitu 96%; 2016 (90%) dan tahun 2017 (95%).

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Organizational performance measurement is the foundation in realizing performance-based government as stated in Presidential Regulation Number 81 of 2010 concerning the Grand Design of Bureaucratic Reform 2010-2025. The strategic target of Bureaucratic Reform in this final phase (2020-2024) is the realization of performancebased government, where the basis is performance measurement. The research uses mixed methods for research purposes, namely: 1) Explaining the 12 stages of implementing the balanced scorecard in improving performance accountability including improving planning and budgeting as well as managing government performance; 2) Explaining the development of KKP performance through improving the achievements of the four BSC perspectives; and 3) Explaining the improvement of KKP organizational performance before and after using the balanced scorecard. Organizational performance assessment is carried out in the category of NKO achievement (Organizational Performance Value): low/red where X < 80%; medium/yellow 80% X < 100%; high/green 100% X 120%. The NKP (Perspective performance value): low/red X<75%; medium/yellow 75%≤X<90%; high/green 90% X 120%; with BSC perspective weight 1) learn and growth (weight 30%); 2) internal process (weight 30%); 3) customer (weight 15%) and 4) stakeholder perspective (weight 25%). Quantitative approach through descriptive statistical explanations to describe the four perspectives in improving the accountability of KKP performance. Meanwhile, the qualitative approach is to obtain more in-depth information on the comprehensive implementation of the BSC. The four perspectives in the BSC describe the level of organizational performance achievement in tiers from the Minister level, Echelon I, Echelon II, Echelon III, to echelon IV levels based on the outputs of the performance measurement application system, which were 1,122 KPIs in 2015; 11,653 KPIs in 2016; and 13,050 KKP in 2017. The results of the KKP sakip significance test are based on the maximum standard value of the Ministry of PAN & RB, which is above 0.5 (95%), while the achievement of organizational performance in the BSC of the KKP stakeholder perspective is 96% (2015) ; 90% (2016); and 95% (2017); with Organizational Performance Value (NKO) of 112% (2015); 104% (2016) and 98% (2017). Based on the results of the relationship test between BSC perspectives, a direct and indirect relationship was found where the Growth and Learning perspective has a positive direct relationship to the Internal IP process (business process) of 0.329; positive direct relationship to CP (Customer perspective) of 0.006; negative direct relationship to SH (stakeholder) of -0.047. IP perspective has a positive relationship to CP of 0.123 and a direct relationship to SH is positive of 0.108. These results show that there is a relationship between perspectives, although the value of this relationship is small, it cannot be ignored because the principle of causality applies from the output to the outcome/impact. It can be understood that changes in performance indicators, which are outcome in nature, for achieving the organization's strategic objectives, need a long period of time. The low indirect relationship between LG and CP is 0.038; IP to SH is 0.078, LG to SH is 0.066. Meanwhile, the distribution of social intervention in the KKP was found at the macro level in perspective. At the mezzo level it is found in the customer perspective, while the micro level is found more in the business process perspective. The outcome of the highest stakeholder perspective was achieved in 2015, namely 96%; 2016 (90%) and 2017 (95%)."

"This timely and insightful book provides the key elements needed to understand the nature and prevalence of corruption in public governance, as well as the devastating public policy consequences."

"Tesis ini membahas tentang analisis proses penerapan akuntabilitas pelayanan publik yang diselenggarakan Pusfatekgan. Metode penelitian yang dipergunakan adalah kualitatif. Hasil dari penelitian ini adalah : untuk indikator acuan pelayanan sudah ada standar pelayanan yang ditetapkan hanya saja perlu diinformasikan secara lebih luas; untuk solusi pelayanan sudah dilakukan konsultasi pada tahap awal pemberian pelayanan; untuk prioritas pemenuhan kepentingan pengguna masih perlu perbaikan karena belum ada petugas khusus pelayanan. Transparansi informasi pelayanan masih kurang dipublikasikan ke masyarakat. Sedangkan untuk partisipasi masyarakat melalui pengaduan masyarakat yang masuk masih sangatlah sedikit.

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This thesis discusses an analysis of the implementation process of public service accountability organized by Pusfatekgan. The method used is qualitative research.The results of this study are as follows: there is already an existing standard for service reference indicator, but it needs to be informed more broadly; for service solution, a consultation has taken place at the early stages of service delivery; it is only the priority of fulfillment for the benefit of the users that is considered still requiring more improvements because there is not any special service attendant yet. The transparency of service information still has not been publicized enough, while there is still very little community participation through public complaints."

"SP4N menggunakan LAPOR! kini dikelola oleh Kementerian PANRB, Kantor Staf Presiden, Ombudsman RI, Kementerian Dalam Negeri, dan Kementerian Komunikasi dan Informatika yang pada PermenPANRB Nomor 46 Tahun 2020 disebut sebagai penyelenggara SP4N di level makro (nasional). Peraturan tersebut ditindaklanjuti dengan hadirnya Nota Kesepahaman, Perjanjian Kerja Sama, dan Rencana Aksi Bersama untuk menstimulasi sinergi kolaborasi dan pencapaian target sesuai dengan road map. Namun, selama perjalannya ditemukan berbagai permasalahan dan isu yang menjadi tantangan bagi para aktor. Hal ini perlu diatasi melalui peningkatan koordinasi dan interaksi dalam jejaring aktor SP4N di level makro sehingga diperlukan peninjauan terhadap keberhasilan atau kegagalan dari sisi proses jaringan tata kelolanya. Dengan demikian, tujuan dari penelitian ini adalah mengevaluasi proses governance network pada jejaring aktor penyelenggaraan SP4N di level makro. Penelitian ini menggunakan tiga kriteria penilaian proses governance network oleh Klijn & Koppenjan (2016), yakni kriteria content, kriteria process, dan kriteria network guna menilai keberhasilan atau kegagalan proses governance network. Penelitian ini menggunakan pendekatan post-positivist dengan teknik pengumpulan data kualitatif melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa proses governance network pada jejaring aktor penyelenggaraan SP4N di level makro selama ini telah cukup berhasil pada kriteria content, tetapi belum berhasil pada kriteria process dan kriteria network. Dengan demikian, proses governance network pada jejaring aktor penyelenggaraan SP4N di level makro masih membutuhkan berbagai upaya perbaikan, baik untuk penyelesaian isu yang menjadi permasalahan pada penyelenggaraan SP4N maupun untuk pengoptimalan keseluruhan proses governance network pada jejaring aktor penyelenggaraan SP4N di level makro ke depannya.

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SP4N using LAPOR! is now managed by the Kementerian PANRB, Kantor Staf Presiden, Ombudsman RI, Kementerian Dalam Negeri, and Kementerian Komunikasi dan Informatika, which in Regulation of the Minister of Administrative and Bureaucratic Reform Number 46 of 2020 is referred to as the SP4N organizer at the macro (national) level. The regulation was followed up by a Memorandum of Understanding, Cooperation Agreement, and Joint Action Plan to stimulate collaboration synergy and achieve targets per the road map. However, various problems and issues became challenges for the actors during the journey. These need to be addressed through increased coordination and interaction within the SP4N actor-network at the macro level, which requires a review of the success or failure of the governance network processes. Thus, this study aims to evaluate the governance network processes in the actor-network of the SP4N at the macro level. This research uses three criteria for assessing the governance network processes by Klijn & Koppenjan (2016), namely content criteria, process criteria, and network criteria to assess the success or failure of the governance network processes. This research uses a post-positivist approach with qualitative data collection techniques through in-depth interviews. The results showed that the governance network processes in the actor-network of the SP4N at the macro level have been quite successful in the content criteria but have yet to succeed in the process and network criteria. Thus, the governance network processes in the actor-network of the SP4N at the macro level still require various improvement efforts, both for resolving issues that become problems in the implementation of SP4N and for optimizing the overall governance network processes in the actor-network of the SP4N at the macro level in the future."

"ABSTRACTThis paper discusses current Indonesia local government accountability system which has undergone fundamental change since the reform era. Through a number of regulations, local governments now have to submit reports which include LPPD, LKPj, ILPPD, and LKPD. In line with what have been constructed by many experts, from normative perspective, those reports have the potential to facilitate a sound local government financial management and in turn, make them more accountable. Has current Indonesia local government accountability system been effectively implemented? Have these accountability mechanisms delivered their potential benefits as promised and constructed by many experts? In order to critically answer the questions, this study employs qualitative method with theory driven approach. The data is mainly obtained through conducting meta analysis through critically reviewing relevant sources or documents. Analysis goes from data reduction, to data organization and to interpretation. Research findings show that Indonesia existing local government accountability system has not been effectively implemented and brought all the potential benefits as calculated in both theoretical realm of accountability as well as constructed Indonesian government regulations. The findings of the study are particularly valuable in terms of filling the void on the analysis and information of current practice of local government accountability system in Indonesia reform era which have been marred by a number of problems, irregular and incomplete reporting, the absence of enforceability, limited capacity of local governments to produce appropriate reports, corruptive behavior of the auditors, and limited public participation."

"Skripsi ini membahas mengenai akuntabilitas kinerja di Kementerian BUMN yang saat ini dilaksanakan berdasarkan Peraturan Presiden No. 29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP). SAKIP merupakan sistem yang mengatur mengenai pertanggungjawaban kinerja instansi pemerintah, yang dalam pelaksanaannya masih terdapat berbagai kelemahan. Penelitian ini melihat penerapan SAKIP di Kementerian BUMN dengan menggunakan teori akuntabilitas kinerja berdasarkan pengukuran dan pelaporan kinerja. Penelitian ini dilakukan secara Post Positivist. Hasil penelitian menunjukan secara keseluruhan penerapan SAKIP di Kementerian BUMN masih terdapat kelemahan yang dilihat dari pengukuran maupun pelaporan kinerja, masih terdapat komponen yang belum dilaksanakan sehingga perlu dilakukan perbaikan dengan melibatkan seluruh pihak.

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This thesis discusses about the performance accountability in the Ministry of SOEs that are currently implemented by Presidential Regulation No. 29 Year 2014 about Government Performance Accountability System (SAKIP). SAKIP is an accountability system that regulates the performance of government institutions, which in practice there are still many weaknesses. The research looks at the implementation SAKIP in the Ministry of SOEs by using a theory that sees the accountability of performance based measurement and reporting of performance. This research is conducted in the Post Positivist. The results show an overall implementation SAKIP in the Ministry of SOEs there are still weaknesses as seen from the measurement and reporting of performance there are components that have not been implemented, so it needs to be improved by involving all parties."