Answerability and Enforcement of Special Autonomy Funds in Southwest Papua Province

Bernadus Asmuruf ()
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Bernadus Asmuruf: Hasanuddin University, Public Administration, Faculty of Social and Political Sciences

A chapter in Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024), 2025, pp 872-878 from Springer

Abstract: Abstract This study aims to explain how the Accountability of Financial Management of Special Autonomy Funds in the Province of West Papua. This study uses a qualitative method with a case study research design. Data collection techniques through observation, interviews, and document review. Then the data analysis technique is carried out by data collection, data reduction, data presentation, and verification and confirmation of conclusions. The research results show that Accountability for Financial Management of the Special Autonomy Fund in Southwest Papua Province has been realized but is not yet optimal. In terms of answerability indicators, the financial accountability model by Southwest Papua Province is in accordance with real conditions through program planning, submission of disbursement in the form of TOR which is input to SIPD. However, the financial report is only internal and cannot be accessed by the public. Then in the enforcement indicator, the party or agency that oversees financial management is the Inspectorate of Southwest Papua Province. The Southwest Papua Province Inspectorate’s response if an agency violates the rules is to issue a first to third warning letter. If this is not heeded, then the agency will be given sanctions in accordance with the SOP for Southwest Papua Province.

Keywords: Accountability; Financial Management; Special Autonomy Funds (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-791-5_85

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DOI: 10.2991/978-94-6463-791-5_85

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