Accountability in the Internet Era: A Lesson from Local Governments in Indonesia

Nowadays, Indonesia is one of the countries with the highest internet user growth. In line with it, the local governments in Indonesia use their official website to report the government’s activities as an accountability form to the society. Thus, this study conducted for knowing the accountability characteristics and the factors that affect the level of internet accountability reports in the local government websites.Using content analysis based on Global Reporting Initiative (GRI) index in government agencies and OLS statistical approach on the 34 provinces’ official websites, this study finds, in general, the provinces’ websites have reported 63% of the total numbers that suggested by GRI. Furthermore, there are two main factors, i.e. the number of population and districts/cities, which positively affect the level of accountability reports in provinces’ website. However, no empirical evidence shows the press pressure affects the broad of website reporting in the Indonesia provinces context.Overall, this research indicates that the Indonesia local governments, in this case, provincial governments have focused on delivering their accountability to the society. Moreover, this is a good sign for the democracy growth in Indonesia. Furthermore, the Indonesia local governments may have to give more portions on their official website for answering the headline news from the mass media, specifically for the environmental and social themes. Therefore, it will further strengthen the governance-sustainability and democracy in Indonesia local government environment

Institusionalisasi Transaksi Non Tunai pada Pemerintah Provinsi DKI Jakarta

Penelitian ini bertujuan mengungkap secara dinamis institusionalisasi dan implikasi kebijakan transaksi non tunai di lingkungan Pemerintah Provinsi DKI Jakarta. Masuknya nilai-nilai baru kedalam sebuah organisasi menuntun peneliti menggunakan New Institusional Sociology sebagai alat analisis dan interpretasi data dengan pendekatan studi kasus. Hasil penelitian menunjukan, besarnya potensi kebocoran Anggaran Pendapatan dan Belanja Daerah menjadi urgensi penerapan kebijakan transaksi non tunai. Konsekuensinya, seluruh pos penerimaan dan pengeluaran diganti dengan sistem perbankan. Selanjutnya, terdapat gejala institutional isomorphism dalam upaya melembagakan transaksi non tunai yang didominasi oleh normative isomorphism dan coercive isomorphism berupa komitmen pemimpin daerah (Gubernur) sebagai katalisator utama dan peran-peran profesional dari Badan Pengelolaan Keuangan Daerah serta Bank DKI Jakarta. Pemerintah Provinsi DKI Jakarta menjadi pelopor implementasi transakasi non tunai pada pemerintah daerah di Indonesia, karena penerapannya jauh sebelum adanya peraturan dari Pemerintah Pusat. Realitas ini menunjukkan tidak adanya gejala mimetic isomorphism. Selain itu, peraktik decoupling juga terjadi, namun tidak berlangsung lama seiring meningkatnya pemahaman semua pihak. Implikasi lainnya, transaksi non tunai dapat memangkas budaya penyebab fraud serta meningkatkan transparansi dan akuntabilitas pengelolaan keuangan daerah