Skripsi
AKUNTABILITAS LAPORAN KETERANGAN PERTANGGUNGJAWABAN (LKPJ) KEPALA DAERAH DI SEKRETARIAT DAERAH KOTA PALEMBANG
This study aims to analyze the accountability of the Mayor of Palembang’s Accountability Report (LKPJ) for the year 2024. The LKPJ serves as an accountability instrument of the regional head to the Regional House of Representatives (DPRD) regarding the implementation of local governance within a fiscal year. This research employs a qualitative approach with a descriptive method. Data were collected through interviews, documentation, and observacy. Data analysis was conducted using the Miles and Huberman model, while the accountability framework was based on Bovens’ theory, which includes the dimensions of information, explanation, and consequences. The findings indicate that the LKPJ of the Mayor of Palembang has been prepared and submitted in accordance with prevailing regulations and contains information on performance achievements and financial realization. However, in terms of the information dimension, public access to the LKPJ remains limited. Regarding the explanation dimension, high performance achievements are not fully accompanied by in-depth analysis of supporting factors and implementation constraints. Furthermore, in the consequence dimension, the follow-up to DPRD recommendations remains procedural and has not yet resulted in significant improvements in policies or governmental performance. In conclusion, the accountability of the Mayor of Palembang’s LKPJ has been fulfilled administratively, but it has not yet fully reflected substantive public accountability. Keywords: Accountability, LKPJ, Local Government, Bovens
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