My Master Thesis on Accountability

Title: Accountability Reporting in Indonesia: Perceived Performance, Measurement System, and Implementation Approach

This thesis provides a preliminary study about the practice of accountability reporting in Indonesia government units. There are three conclusions:

(1) common phenomenon of self-serving attributions in self-reporting was proven to exist strongly and most units attribute it to themselves for a good performance but blame external factors for failure.
(2) finding also shows the difficulty for government units to measure their performance in terms of outcome, benefit, and impact. Exaggeration in reporting performance was proven to exist.
(3) implementation approach is related with improper measurement.

This is my thesis in Graduate School for International Development & Cooperation (IDEC), Hiroshima University, Japan (2004). Abstract (English, pdf) could be downloaded from Finance Education & Training Agency (FETA), MOF. Full thesis could be seen at Library of FETA, Jl. Purnawarman No. 99, Jakarta Selatan, 12110.

Penggabungan Laporan Keuangan dan Laporan Kinerja Instansi Pemerintah: Perkembangan & Permasalahan

Title in English: Combining Financial Report and Accountability Report in Government Units: Progress and Problems

Abstract: Before enactment of Government Regulation Number 8/2006, Accountability Report and Financial Report are disclosed separately. In order to implement performance budgeting, it is mandatory to combine governmental accounting system and performance management system. Since in Indonesia those systems are in early step of development, such combination still has numbes of problems. This article will elaborate problems of current system and try to offer recommendation derived from literature reviews.

This article is published in Jurnal Akuntansi Pemerintah, Vol. 2, No. 2, November 2006, Pp. 1-15. Full article in Bahasa Indonesia can be downloaded from Finance Education & Training Agency (FETA), Ministry of Finance.

Mendanai Modernisasi Alutsista TNI AL (Funding Navy’s Weapons Modernization)

This article attempts to answer a question whether government could generate funds from illegal fishing eradication. Some scholars say that government could use money generated from illegal fishing elimination to fund navy’s weapons modernization. I argue that while many regulations make it possible for government to use the money, but the amount of the money is clearly not enough. Publicly cited data from Ministry of Marine & Fishery shows that Indonesia suffer from illegal fishing Rp30 trillion a year. Whit this figure, if the Ministry and Navy could save 1% of illegal fishing, may Navy would be able to buy one battle ship each year with fund from this special operation. I am certain that this number is only a potential number. In fact, the actual number is much lower. The article is in Bahasa Indonesia. It was first published in Republika (newspaper) under title “Mendanai Modernisasi Alutsista TNI AL” on March 5, 2008. You can download it in full article from Republika or Fiscal Policy Office Ministry of Finance or myartikel.