Institutional Accountability in Local Government: A Case Study of the Secretariat of the Regional House of Representatives (DPRD) of Balangan Regency, Indonesia

Erma Rahmawati; Irawanto; Muhammad Jamili; Bakhtiar; Mukhlan Khariry; Cici asmawatiy

doi:10.55927/ijis.v4i10.635

Authors

Erma Rahmawati STIA Bina Banua Banjarmasin
Irawanto STIA Bina Banua Banjarmasin
Muhammad Jamili STIA Bina Banua Banjarmasin
Bakhtiar STIA Bina Banua Banjarmasin
Mukhlan Khariry STIA Bina Banua Banjarmasin
Cici asmawatiy STIA Bina Banua Banjarmasin

DOI:

https://doi.org/10.55927/ijis.v4i10.635

Keywords:

Performance Accountability, SAKIP, Governance Reform, Institutional Capacity, DPRD Secretariat

Abstract

This study examines the performance accountability of local government institutions through an in-depth analysis of the Secretariat of the Regional House of Representatives (DPRD) of Balangan Regency, Indonesia. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation of the Laporan Hasil Evaluasi Akuntabilitas Kinerja Instansi Pemerintah (LHE AKIP) for 2021–2023. The findings reveal a steady improvement in performance accountability scores, from 63.15 in 2021 to 76.90 in 2023, categorized as “very good” (sangat baik). This improvement indicates strengthened leadership commitment, enhanced integration of strategic planning and performance reporting, and a shift toward a result-based governance model. However, internal evaluation mechanisms and data validity remain weak. The study contributes to public sector accountability discourse by demonstrating that effective institutional accountability requires synergy between structure, leadership, and organizational culture key pillars of modern governance reform

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