Implementation of Akelamo Village Leadership in Mediating Budget Optimization Administrative Facilitation: Contingency Analysis and Fiscal Governance in Tidore Islands City

Muzakkir Ishak; Thamrin Husain; Aji Deni

doi:10.55927/ijsmr.v3i12.748

Authors

Muzakkir Ishak Universitas Muhammadiyah Maluku Utara
Thamrin Husain Universitas Muhammadiyah Maluku Utara
Aji Deni Universitas Muhammadiyah Maluku Utara

DOI:

https://doi.org/10.55927/ijsmr.v3i12.748

Keywords:

Contingency Leadership, Budget Optimization, Dual Efficiency, Fiscal Governance, Akelamo Village

Abstract

The urgency of this study arises from the crucial gap between macro fiscal accountability demands and micro-implementation realities at the kelurahan (urban village) level. The Lurah (Village Head) of Akelamo (Tidore Islands City), as the public service frontline, plays a central role in optimizing the Administrative Facilitation Budget (AFA), which is vital for local strategic development targets. Failure to optimize the AFA is seen as a failure to facilitate administrative processes that underpin citizen welfare. The main purpose of this article is to analyze the implementation of the Lurah’s leadership in mediating and optimizing the utilization of the AFA, viewed through the lens of Fiedler's Contingency Theory of Leadership and modern Fiscal Governance principles. The method employed is descriptive-qualitative with a single case study strategy, analyzing the secondary Accountability Reports (SPJ) of the Akelamo Village Expenditure Treasurer for 2023 and 2024. Findings reveal a contingent shift in the Lurah’s leadership style: from a 2023 compliance orientation (marked by high operational tax payments of IDR 23,585,607.0) to an efficiency focus in 2024, evidenced by a drastic reduction in operational tax payments (>52%), successfully reducing waste in Goods/Services Expenditures.

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