Budget Accountability in The Perspective of Habermas Communicative Action Theory

Main Article Content

M. Mahdalena
H. Haliah
S. Syarifuddin
Darwis Said

Abstract

Objectively, the purpose of this study is to produce a concept of accountability that is free from domination, which can synergize the accountability of the executive, legislative, and community and is oriented towards the liberation of communication. The expected result of this research is to be able to contribute, both theoretically and practically. The ideas from this research can be used as a reference for other researchers to test empirically with different approaches. Virtually, this research provides an idea for the opening of space for the public to be actively involved in all stages of the public accountability process to give input or criticism in the context of policy-making. To explore social reality as empirical material, the collaboration of several methods in this research was carried out as follows: Observation and interviews. Furthermore, based on the collected data, it will be netted and grouped based on specific categories and codes. Based on the previous description, this study produces a concept of accountability which the author calls triple accountability. Practically in the author's view, this concept is quite effectively implemented. This view adopts Habermas's communicative action theory that communication based rationality effectively overcomes social problems in human life, including government order.

Article Details

How to Cite
Mahdalena, M., Haliah, H., Syarifuddin, S., & Said, D. . (2021). Budget Accountability in The Perspective of Habermas Communicative Action Theory. Golden Ratio of Social Science and Education, 1(2), 61 - 72. https://doi.org/10.52970/grsse.v1i2.73
Section
Articles

References

Ahyaruddin, M., & Akbar, R. (2016). The relationship between the use of a performance measurement system, organizational factors, accountability, and the performance of public sector organizations. Journal of Indonesian Economy and Business, 31(1), 1–22. https://doi.org/10.22146/jieb.10317

Arze del Granado, F. J., Martinez-Vazquez, J., & Simatupang, R. R. (2008). Local government fiscal competition in developing countries: The case of Indonesia. Georgia State University ScholarWorks.8, 13-45

Boland, T. (2016). Seeking a role: disciplining jobseekers as actors in the labour market. Work, Employment and Society, 30(2), 334–351. https://doi.org/10.1177%2F0950017015594097

Bos, R. ten. (2003). Business ethics, accounting and the fear of melancholy. Organization, 10(2), 267–285. http://dx.doi.org/10.1177/1350508403010002005

Brammli-Greenberg, S., Waitzberg, R., Medina-Artom, T., & Adijes-Toren, A. (2014). Low-budget policy tool to empower Israeli insureds to demand their rights in the healthcare system. Health Policy, 118(3), 279–284. https://doi.org/10.1016/j.healthpol.2014.11.005

Crowther, D., Oubrich, M., Barzi, R., & Abdaless, S. (2012). Linking competitive intelligence to corporate governance: insight from stakeholder perspective. Proceedings of 2nd Organisational Governance Conference: Global Governance: The Raising of Awareness, Rabbat, September 14, 15, 34–49.

Damayanti, T. W. (2012). Changes on Indonesia Tax Culture, Is there a way? Studies through theory of planned behavior. Researchers World, 3(4), 231-239. https://doi.org/10.26905/jkdp.v22i2.1580

Gamage, D. (2010). Preventing state budget crises: Managing the fiscal volatility problem. California Law Review, 98(3), 749–812. http://dx.doi.org/10.2307/27896694

Johnson, J. (1991). Habermas on strategic and communicative action. Political Theory, 19(2), 181–201. https://doi.org/10.1177%2F0090591791019002003

Khairudin, K., Pratiwi, T. R., & Daud, S. (2019). Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung. Jurnal Ilmiah ESAI, 13(1), 1–8. https://doi.org/10.25181/esai.v13i2.1302

Laurens, S., & Putra, A. H. P. K. (2020). Poverty Alleviation Efforts through MDG’s and Economic Resources in Indonesia. The Journal of Asian Finance, Economics and Business, 7(9), 755–767. https://doi.org/10.13106/jafeb.2020.vol7.no9.755

Macagno, F., & Walton, D. (2015). Classifying the patterns of natural arguments. Philosophy & Rhetoric, 48(1), 26–53. https://dx.doi.org/10.2139/ssrn.2577387

Olilingo, F. Z., & Putra, A. H. P. K. (2020). How Indonesia Economics Works: Correlation Analysis of Macroeconomics in 2010-2019. Journal Asian Finance Economic and Business, 7(8), 117–130. https://doi.org/10.13106/jafeb.2020.vol7.no8.117

Peters, B. G. (2012). Governance as political theory. In Civil society and governance in China (pp. 17–37). Springer. https://doi.org/10.1057/9781137092496_2

Povarova, A. I. (2018). Problems related to regional budgeting amid fiscal consolidation. Economic and Social Changes: Facts, Trends, Forecast, 11(2), 100–116. http://dx.doi.org/10.15838/esc.2018.2.56.7

Purnawansyah, D., & Lestari, Y. (2016). Implementasi Undang-Undang Nomor 14 Tahun 2008 Tentang Keterbukaan Informasi Publik di DPRD Kabupaten Sidoarjo. JKMP (Jurnal Kebijakan Dan Manajemen Publik), 2(1), 67–78. http://dx.doi.org/10.21070/jkmp.v2i1.409

Randa, F., & Daromes, F. (2014). Transformasi Nilai Budaya Lokal Dalam Membangun Akuntabilitas Organisasi Sektor Publik. Jurnal Akuntansi Multiparadigma, 5(3), 477–484. http://dx.doi.org/10.18202/jamal.2014.12.5035

Reiss, L. (2013). Structural Budget Balances: Calculation, Problems and Benefits. Monetary Policy and the Economy Q, 1, 12–28.

Ritonga, I. T., & Alam, M. I. (2010). Apakah Incumbent Memanfaatkan Anggaran Pendapatan dan Belanja Daerah (APBD) Untuk Mencalonkan Kembali Dalam Pemilihan Umum Kepala Daerah (Pemilukada). Simposium Nasional Akuntansi, 13.

Samsons, L., & Aditya Halim Perdana Kusuma, P. (2020). Poverty Alleviation Efforts through MDG’s and Economic Resources in Indonesia. Journal of Asian Finance, Economics and Business, 7(9), 755–767. http://dx.doi.org/10.13106/jafeb.2020.vol7.no9.755

Santoso, D., Suwitri, S., Setyoko, P. I., & Zauhar, S. (2017). The Mitigation of Transient Poverty: Agenda-Setting Discourse in the Formulation Process of the Policy of Poverty Alleviation in Indonesia. Journal of Social Science Studies, 4(1), 189–206.

Santoso, U., & Pambelum, Y. J. (2008). Pengaruh penerapan akuntansi sektor publik terhadap akuntabilitas kinerja instansi pemerintah dalam mencegah fraud. Jurnal Administrasi Bisnis, 4(1). https://doi.org/10.26593/jab.v4i1.363.%25p

Steccolini, I., Saliterer, I., & Guthrie, J. (2020). The role (s) of accounting and performance measurement systems in contemporary public administration. Public Administration, 98(1), 3–13. https://doi.org/10.1111/padm.12642

Suparmi, Kusumawardani, N., Nambiar, D., Trihono, & Hosseinpoor, A. R. (2018). Subnational regional inequality in the public health development index in Indonesia. Global Health Action, 11(sup1), 41–53. https://doi.org/10.1080/16549716.2018.1500133

Syafiie, I. K. (2013). Ilmu negara: kajian ilmiah dan kajian keagamaan. Pustaka Reka Cipta.

Veugelers, W. (2011). The moral and the political in global citizenship: Appreciating differences in education. Globalisation, Societies and Education, 9(3–4), 473–485. https://doi.org/10.1080/14767724.2011.605329

Yahya, I., Torong, M. Z. B., & Lufti, M. (2016). Factors Affecting The Growth Of Regional Revenue In The District/City Of North Sumatera. 1st International Conference on Social and Political Development (ICOSOP 2016), 84–88.

Yang, D. C., & Kao, C.-R. (1994). A Comparison between the FASB Conceptual Framework and the Draft of Accounting Standards of the People’s Republic of China. Journal of International Accounting, Auditing and Taxation, 3(1), 71–83. https://doi.org/10.1016/S0020-7063(97)90022-4