Narrow Concept of Accountability in Public Sector Expenditure: Measuring Accountability Proportionately and Progressively

Abstract

Accountability is one of the main elements of the realization of good governance which is currently being pursued in Indonesia. The government is asked to report the results of the programs that have been implemented so that the public can assess whether the government has worked economically, efficiently and effectively. Accountability can be seen from an accounting perspective, a functional perspective and an accountability system perspective. This Scientific Journal uses normative legal research and uses a statutory approach and a legal concept approach. the development of the public service paradigm from a broad concept of accountability to a narrow concept of accountability in public sector procurement spending that uses providers of goods and services, both as business entities and individuals, is done through the selection of providers of goods and services. The power to set policies is exercised by the legislature, specifically in the policy of setting the state budget, known as budget rights. Meanwhile, the executive power in the field of state finances is known as the general power for managing state finances. Based on this, the concept of governance which emphasizes the mechanism in carrying out functions by actors involved in certain sectors has not shown a certain mechanism, as well as the principle of accountability which is an element of governance that is still an accountability concept with general evaluative character (umbrella concept). The very broad, general and evaluative, is very difficult to define practically and empirically because there are no operational standards for accountable behavior.