Public Sector Reforms and Financial Transparency: Experiences from Indonesian Districts

Stein Kristiansen, Agus Dwiyanto, Agus Pramusinto, Erwan Agus Putranto

Contemporary Southeast Asia: A Journal of International and Strategic Affairs, Volume 31, Number 1, April 2009, pp. 64-87 (Article)

Published by Institute of Southeast Asian Studies

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Contemporary Southeast Asia Vol. 31, No. 1 (2008), pp. 64 8! DOI: 10.1355/cs31-1c 2009 ISEAS ISSN 0219-797X print / ISSN 1793-284X e ectr!nic

Public Sector Reforms and Financial Transparency: Experiences from Indonesian Districts1
STEIN KRISTIANSEN, AGUS DWIYANTO, AGUS PRAMUSINTO AND ERWAN AGUS PUTRANTO

As in many Asian, African, and Latin American c !ntries, dem crati"ati n and de# $!ti n ref rms %a#e c%aracteri"ed t%e recent de#e$ &ment f &!'$ic mana(ement in Ind nesia) T%is artic$e ana$yses t%e c!rrent de#e$ &ment f *( d ( #ernance+ in Ind nesian $ ca$ ( #ernment) T%e main ',ecti#e is t assess t%e $e#e$ f trans&arency, t%e mec%anisms f r %idin(, and t%e e-tent f c rr!&ti n in district '!d(etin( and acc !ntin() T%e em&irica$ data c nsists f .// in0de&t% inter#ie1s 1it% mem'ers f t%e e-ec!ti#e, $e(is$ati#e and ci#i$ s ciety instit!ti ns in si- districts) T%e artic$e c nc$!des t%at nati na$ systems and traditi ns f & $itics and '!rea!cracy %a#e a str n( ne(ati#e im&act n $ ca$ administrati#e &r ced!res, $ea#in( n$y mar(ina$ s&ace f r re(i na$

S"EIN #$IS"IANSEN is %r!&ess!r !& De'e !p(ent St)*ies +t t,e Dep+rt(ent !& Ec!n!(ics +t -ni'ersit. !& A/*er0 N!r1+.. A2-S D3I4AN"O is %r!&ess!r !& %)5 ic A*(inistr+ti!n +t t,e 6+c) t. !& S!ci+ +n* %! itic+ St)*ies. A2-S %$A7-SIN"O is + Seni!r 8ect)rer +n* t,e Direct!r !& t,e 7+sters %r!/r+( in %)5 ic A*(inistr+ti!n +n* E$3AN A2-S %-"$AN"O is Seni!r 8ect)rer +n* t,e Dep)t. Direct!r !& t,e 7+sters %r!/r+( in %)5 ic A*(inistr+ti!n +t 2+*9+, 7+*+ -ni'ersit.0 4!/.+:+rt+0 In*!nesi+.

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P!'$ic Sect r Ref rms and 2inancia$ Trans&arency

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#ariance and im&r #ements) T%ere is a remar3a'$e $ac3 f trans&arency, and c%ec3s and 'a$ances in &!'$ic financia$ affairs are $ar(e$y a'sent in a$$ districts) Key words: c!rr)pti!n0 *ecentr+ i<+ti!n0 p)5 ic (+n+/e(ent0 !c+ /!'ern(ent0 In*!nesi+.

%)5 ic +*(inistr+ti!n in In*!nesi+ ,+s c,+n/e* *r+(+tic+ . since 2001. ",e c!)ntr. ,+s /!ne t,r!)/, !ne !& t,e &+stest +n* (!st c!(pre,ensi'e *e'! )ti!n re&!r(s e'er seen. 7+n+/eri+ +n* &in+nci+ resp!nsi5i ities ,+'e 5een *ecentr+ i<e* &r!( centr+ /!'ern(ent0 (!st . t! !c+ /!'ern(ent +t t,e *istrict e'e . ",ere +re n!1 473 *istricts0 representin/ t,e t,ir* +.er !& + &i'e-tier /!'ern(ent ,ier+rc,.. ",e re&!r(s &! !1e* t,e se'ere ec!n!(ic crisis t,+t st+rte* in 1997 +n* t,e intr!*)cti!n !& () ti-p+rt. e ecti!ns +n* *e(!cr+tic /!'ern+nce in 1999. N!t1it,st+n*in/ t,ese *e'e !p(ents0 tr+nsp+renc. re(+ins 'er. i(ite* +n* t,ere +re c e+r si/ns !& esc+ +tin/ c!rr)pti!n +t t,e !c+ /!'ern(ent e'e . 2 ",ere +re str!n/ ten*encies t! p! itic+ c+pt)re0 1,ic, &)rt,er t,e interests !& ne1 !c+ e ites0 3 +n* c!ntin)e* *e(!cr+tic *e'e !p(ent is t,re+tene* 5. t,e pe!p e=s +c: !& tr)st in t,e ci'i ser'ice +n* !c+ p! itic+ instit)ti!ns. 4 Decentr+ i<+ti!n (+. ,+'e 5een + step t!1+r*s >/!!* /!'ern+nce? 5)t (+in . re& ects + c,+n/e in t,e n+ti!n+ p!1er 5+ +nce0 1,ic, /i'es incre+se* c,+nces &!r !pp!rt)nistic +n* rent-see:in/ 5e,+'i!)r +(!n/ 5)re+)cr+ts +n* p! itici+ns +t t,e !c+ e'e . En,+nce* e'e s !& +cc!)nt+5i it. +n* tr+nsp+renc. s,!) * i*e+ . i(pr!'e t,e /!'ern+nce s.ste(0 5)t st+te *!c)(ents re(+in c!n&i*enti+ 0 t,e p! itic+ 1i t! i(p e(ent t,e 6ree*!( !& In&!r(+ti!n Act is +c:in/0 +n* t,e /!'ern(ent +t '+ri!)s e'e s *e(!nstr+tes itt e interest +n* +5i it. in per&!r(+nce-!riente* 5)*/etin/. 5 7ec,+nis(s &!r c!ntr! in/ t,e 5)re+)cr+c. +re sti 'er. 1e+:. Steps s,!) * 5e t+:en t! *e'e !p ess +(5i/)!)s +cc!)nt+5i it. str)ct)res +n* i(pr!'e s.ste(s !& (!nit!rin/ +n* e'+ )+ti!n. ",is +rtic e +i(s t! ,e p s,!1 t,e 1+. &!r1+r*. ",e (+in !59ecti'e !& t,is +rtic e is t! +ssess t,e i(p+cts !& +*(inistr+ti'e re&!r(s +n* p! itic+ r,et!ric !n s.ste(s +n* @)+ it. !& /!'ern+nce +t t,e !c+ e'e . $ese+rc, @)esti!ns inc )*e t,e &! !1in/: 3,. +re e'e s !& tr+nsp+renc. in /!'ern(ent &in+nci+ +&&+irs /ener+ . !1 in In*!nesi+A 3,+t (ec,+nis(s +re )se* t! re*)ce p)5 ic insi/,t in *istrict 5)*/etin/ +n* +cc!)ntin/A 3,+t c+n

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Stein Kristiansen et a$)

5e *!ne t! en,+nce &in+nci+ tr+nsp+renc. +t !c+ e'e s +n* t,ere5. re*)ce e'e s !& c!rr)pti!n +(!n/ 5)re+)cr+ts +n* p! itici+nsA ",e +rtic e 5e/ins 1it, + *escripti!n !& t,e ci'i ser'ice in In*!nesi+ +n* eBp +ins t,e tr+*iti!ns !& !p+cit. in p)5 ic (+n+/e(ent. ",e &! !1in/ secti!n c!(prises + iter+t)re re'ie1 +n* presents recent t,e!ries +n* e(piric+ &in*in/s !n tr+nsp+renc. +n* +cc!)nt+5i it. re +te* t! p)5 ic /!'ern+nce. 7et,!*! !/. +n* st)*. +re+s +re intr!*)ce* in t,e t,ir* secti!n0 &! !1e* 5. + present+ti!n +n* *isc)ssi!n !& e(piric+ &in*in/s. Traditions and Systems of !ana"ement pacity in Indonesian Public

",e In*!nesi+n ci'i ser'ice ,+s its r!!ts in t,e D)tc, c! !ni+ +*(inistr+ti!n0 1,ic, 1+s n!t !pen t! insi/,t &r!( !r*in+r. citi<ens. ; D)tc, 5)siness interests c! )*e* c !se . 1it, c! !ni+ +*(inistr+t!rs0 +n* c!rr)pti!n 1+s + seri!)s pr!5 e(. 7 D)rin/ t,e &irst t1! presi*encies !& t,e ne1 rep)5 ic C )n*er S):+rn! +n* S!e,+rt! &r!( 1949 t! 1998 C str!n/ &!rces 1!r:e* t! c!ncentr+te p!1er in t,e ,+n*s !& eBec)ti'e 5!*ies in D+:+rt+ +n* i(ite* in& )ence 1+s /i'en t! e ecte* +sse(5 ies. As &+r +s p!ssi5 e0 p!1er 1+s n!t *i&&)se*0 +n* in&!r(+ti!n !n st+te +n* +*(inistr+ti'e iss)es 1+s (!n!p! i<e* +n* !n . p!rti!ne* !)t c+re&) . &!r t,e 5ene&it !& 1e -est+5 is,e* p!1er ,! *ers.8 D)rin/ t,e S!e,+rt! er+ in p+rtic) +r0 t,e ci'i ser'ice ser'e* t,e *)+ &)ncti!n !& + p! itic+ instr)(ent +s 1e +s + str!n/ +n* 1i*er+n/in/ +*(inistr+ti'e +pp+r+t)s. It /re1 t! enc!(p+ss (!re t,+n &!)r (i i!n e(p !.ees0 &r!( centr+ +n* !c+ +*(inistr+ti'e )nits t! t,e p! ice0 (i it+r.0 sc,!! s +n* ,e+ t, instit)ti!ns. Decentr+ i<+ti!n re&!r(s in 2001 ,+* s!(e i(p+cts !n t,e !r/+ni<+ti!n +n* &)ncti!n !& t,e ci'i ser'ice. A (+in pr!'isi!n !& t,e ne1 +1 !n re/i!n+ /!'ern(ent E8+1 22/1999F 1+s t,e +5! iti!n !& t,e pre'i!)s . strict ,ier+rc,ic+ re +ti!ns,ip 5et1een t,e centr+ /!'ern(ent0 pr!'inces +n* *istricts. An!t,er pr!'isi!n 1+s t,+t re/i!n+ ,e+*s +t 5!t, pr!'inci+ +n* *istrict e'e s s,!) * 5e ,e * +cc!)nt+5 e t! re/i!n+ e/is +ti'e 5!*ies r+t,er t,+n t! ,i/,er e'e s !& /!'ern(ent. $ecent .0 t,e re/i!n+ ,e+*s ,+'e 5een e ecte* *irect . 5. t,eir respecti'e c!nstit)encies +n* ,e * resp!nsi5 e t! t,e(. ",e 473 *istricts E 3a'!&aten43 ta F0 1it, +n +'er+/e p!p) +ti!n !& 50000000 ,+'e 5ec!(e resp!nsi5 e &!r t,e &)n*in/ +n* i(p e(ent+ti!n !& +cti'ities in sect!rs inc )*in/ e*)c+ti!n0 ,e+ t, +n* p)5 ic 1!r:s.
P!'$ic Sect r Ref rms and 2inancia$ Trans&arency ;7

",ree-@)+rters !& t,e ci'i ser'ice0 inc )*in/ te+c,ers +n* ,e+ t, 1!r:ers0 +re n!1 +ssi/ne* t! !c+ /!'ern(ents0 pre*!(in+nt . +t t,e *istrict e'e . A ne1 . recr)ite* ci'i ser'+nts sti ,+'e t! p+rticip+te in + 9!int tr+inin/ pr!/r+((e EPra,a'nasF 1,ere t,e. +re t+)/,t (i it+r. *iscip ine0 /!'ern(ent re/) +ti!ns +n* +*(inistr+ti'e pr!ce*)res +n* (+n+/e(ent. ",e tr+inin/ is inten*e* t! i(pr!'e c!(petenc. +n* cre+te c e+n +n* /!!* /!'ern+nce.9 An!t,er p)rp!se !& t,e Pra,a'nas is t! pr!(!te !.+ t. t! t,e st+te +n* t,e n+ti!n+ c!nstit)ti!n. ",e res) t is t,e c!ntin)!)s c!nstr)cti!n !& + r+t,er eBc )si'e c )5 !& !&&icers )ni&ie* in + n!n-e&&icient +n* se &-5ene&ici+ 5)re+)cr+tic c) t)re.10 Decentr+ i<+ti!n re&!r(s in In*!nesi+ re!r/+ni<e* t,e 1,! e s.ste( !& p! itics +n* 5)re+)cr+c. +n* cre+te* + ne1 c +ss !& p! itici+ns +n* >t,eir +/ents0 t,e ci'i ser'+nts?.11 $e/i!n+ p! itic+ +n* 5)re+)cr+tic instit)ti!ns 1ere *e'e !pe* int! (e+ns &!r 5)i *in/ pri'+te 1e+ t, +n* rec!'erin/ t,e c!sts +ss!ci+te* 1it, c+pt)rin/ p!1er&) p!siti!ns0 12 +n* !c+ p! itici+ns n!1 re/+r* recei'in/ /i&ts &r!( t,e eBec)ti'e +s c!(p ete . n+t)r+ .13 3it, re/+r* t! t,e p)5 ic 5)*/etin/ pr!cess0 pre'i!)s e(piric+ st)*ies ,+'e c!nc )*e* t,+t t,e pr+ctice !& (!ne. p! itics +n* pr!c)re(ent (+r:-)ps is sti 1i*espre+*. 14 ",e c!ntr! in/ r! es +n* r!)tines !& !c+ p+r i+(ents ,+'e tr+*iti!n+ . 5een 1e+:. 3it, t,eir incre+sin/ +)t,!rit. +n* t,e *!(in+tin/ pers!n+ interests !& (e(5ers !& p+r i+(ent0 e'e s !& tr+nsp+renc. (+. +ct)+ . ,+'e 5een re*)ce* +&ter *ecentr+ i<+ti!n.15 -n*er %resi*ent S):+rn!0 &in+nci+ +cc!)nt+5i it. 'irt)+ . c! +pse* 5ec+)se !& +*(inistr+ti'e *eteri!r+ti!n.1; 7!re!'er *)rin/ t,e Ne1 Or*er er+0 +(5i/)!)s r) es +n* t,e (iB !& p! itic+ +n* 5)re+)cr+tic resp!nsi5i ities c!ntri5)te* t! n!n-tr+nsp+renc. +n* ine&&icienc. in p)5 ic &in+nci+ (+n+/e(ent.17 ",e!retic+ .0 t,e ne1 5)*/etin/ s.ste( +&ter *ecentr+ i<+ti!n re&!r(s 1ere intr!*)ce* s,!) * ,+'e cre+te* + (!re +cc!)nt+5 e0 tr+nsp+rent +n* ,!nest 5)*/etin/ p! ic. in !c+ /!'ern(ent. In pr+ctice0 ,!1e'er0 st)*ies in*ic+te t,+t ,!ri<!nt+ +cc!)nt+5i it. sti ten*s t! 5e 'er. 1e+:. 8!c+ p+r i+(ent (e(5ers r+re . /+in +ccess t! *istrict 5)*/et *et+i s0 18 +n* *istrict +cc!)nts +re i(p!ssi5 e t! !5t+in 5. +n.!ne !)tsi*e seni!r !&&ici+ s in t,e !c+ +*(inistr+ti!n.19 7e+n1,i e0 t,e centr+ /!'ern(ent ,+s !st c!ntr! !'er !c+ /!'ern(ents= &in+nci+ +rr+n/e(ents.20 2ener+ .0 in In*!nesi+ t!*+. t,ere +re n! instit)ti!ns t,+t c+n seri!)s . *e+ 1it, !r*in+r. citi<ens= c!(p +ints re/+r*in/ )n&+ir !r ine&&icient p)5 ic ser'ice. ",e O(5)*s(+n s.ste( ,+s n!t 5een

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pr!per . est+5 is,e* +s +n e&&icient instit)ti!n0 +n* seri!)s ci'i s!ciet. 1+tc,*!/s +re +5sent in (!st *istricts. 21 St)*ies + s! c!nc )*e t,+t !c+ /!'ern(ents in In*!nesi+ +re n!t *!in/ en!)/, t! pr!'i*e in&!r(+ti!n t! !r*in+r. citi<ens 5. (!*ern +n* tr+nsp+rent (e+ns s)c, +s e/!'ern(ent.22 #iterature Re$iew As *isc)sse* +5!'e0 t,e 5)re+)cr+c. in In*!nesi+ is c,+r+cteri<e* 5. c!rr)pti!n +n* ine&&icienc.0 t,e res) t !& !n/-st+n*in/ tr+*iti!ns +n* str!n/ c) t)r+ n!r(s. G!n*iti!ns ,+'e n!t i(pr!'e* &! !1in/ *e(!cr+ti<+ti!n +n* *ecentr+ i<+ti!n0 in spite !& &re@)ent t+ : !& t,e nee* &!r >/!!* /!'ern+nce?. Disc)ssi!n !n t,is ter( re(+ins c !)*. +n* t,ere is + nee* t! s,+rpen +n+ .tic+ t!! s 1,en se+rc,in/ &!r re+s!ns 5e,in* +n* s! )ti!ns t! >5)re+)cr+tic &+i )res?0 &r+)* +n* ine&&icienc.. 23 In (!st 3estern c!)ntries0 princip es !& >ne1 p)5 ic (+n+/e(ent? 1ere intr!*)ce* in t,e 1990s in resp!nse t! *!c)(ente* ine&&icienc. +n* ine&&ecti'eness in t,e p)5 ic sect!r. Decentr+ i<+ti!n0 pri'+ti<+ti!n +n* (+n+/e(ent +cc!)ntin/ 5ec+(e cr)ci+ e e(ents in t,e re'ise* p)5 ic /!'ern+nce str)ct)res0 1,ic, 1ere re!r/+ni<e* in +n +tte(pt t! (+:e t,e( /!+ -*ri'en +n* c ient-!riente*. 24 "! + +r/e eBtent0 ne1 p)5 ic (+n+/e(ent t,e!ries 1ere *eri'e* &r!( ec!n!(ic !r/+ni<+ti!n t,e!ries0 i:e p)5 ic c,!ice +n* princip+ -+/ent (!*e s. %)5 ic-sect!r +/encies +re +ss)(e* t! 5e >se &-intereste* 5!*ies t,+t nee* t! 5e c!ntr! e*?. 25 In *e'e !pin/ c!)ntries0 t,e ter( >/!!* /!'ern+nce? si(i +r . c+(e int! '!/)e in t,e +te 1990s02; c+rr.in/ 1it, it (+n. !& t,e s+(e e e(ents +s ne1 p)5 ic (+n+/e(ent str+te/ies. In In*!nesi+0 t,e *ecentr+ i<+ti!n !& /!'ern(ent in 2001 1+s +n ep!c,-(+:in/ e e(ent in p)5 ic +*(inistr+ti!n re&!r(s. ",e !&&ici+ /!+ 1+s t! tr+ns&er p! itic+ p!1er +n* +*(inistr+ti'e resp!nsi5i it. t! !c+ e'e s t,ere5. en,+ncin/ &in+nci+ tr+nsp+renc. +n* p)5 ic scr)tin.. I*e+ .0 *e'! )ti!n re&!r(s s,!) * 5e &! !1e* 5. + r!5)st &!r( !& !c+ /!'ern(ent +cc!)nt+5i it. t!1+r*s !c+ c!nstit)ents +n* + *e(+n* *ri'en pr!cess !& per&!r(+nce-5+se* 5)*/etin/. 27 ",e (+9!r intern+ti!n+ en*in/ instit)ti!ns re/+r* /!!* /!'ern+nce +s + c!(5in+ti!n !& &!)r &+ct!rs: +cc!)nt+5i it.0 tr+nsp+renc.0 pre*ict+5i it. +n* p)5 ic p+rticip+ti!n.28 Acc!r*in/ t! + (!re critic+ p!siti!n0 ,!1e'er0 t,e @)+ it. !& /!'ern+nce is *epen*ent !n )n*er .in/ p!1er str)ct)res r+t,er t,+n !n +*(inistr+ti'e re&!r(s0 +n* *ecentr+ i<+ti!n (+. e+si . res) t in ne1 >pre*+t!r. net1!r:s !& p+tr!n+/e?. 29

P!'$ic Sect r Ref rms and 2inancia$ Trans&arency

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I(p!rte* 3estern t,e!ries +n* str+te/ies re/+r*in/ p)5 ic (+n+/e(ent +re n!t e+si . i(p e(ente* in c!nteBts 1,ere ec!n!(ic +n* p! itic+ en'ir!n(ents +re c,+r+cteri<e* 5. '+st in&!r(+ti!n +s.((etries0 1e+: *e(!cr+tic tr+*iti!ns +n* i(ite* +*(inistr+ti'e c+p+cities.30 7+n+/e(ent (et,!*s cert+in . nee* t! 5e c!nteBt)+ i<e*0 t+:in/ instit)ti!n+ +s 1e +s re/i!n+ c,+r+cteristics int! c!nsi*er+ti!n 1,en i(p e(entin/ str+te/ies.31 In +**iti!n0 eBtern+ . in*)ce* *e(+n*s &!r c,+n/e in /!'ern+nce str)ct)res in *e'e !pin/ c!)ntries (+. 5e re9ecte* *)e t! inc!nsistencies 1it, !c+ '+ )es +n* tr+*iti!ns0 !r si(p . 5ec+)se t,e. +re re/+r*e* +s i(peri+ istic. 32 It is i(p!rt+nt t! +ssess (!re c !se . t,e (e+nin/ +n* c!ntent !& >+cc!)nt+5i it.? +n* >tr+nsp+renc.? in !r*er t! (+:e t,is ter(in! !/. (!re +ppr!pri+te &!r +n+ .ses !& +*(inistr+ti'e pr+ctices0 str+te/ies +n* re&!r(s in '+ri!)s p! itic+ +n* c) t)r+ c!nteBts. Acc!)nt+5i it. in its (!st &)n*+(ent+ sense re&ers t! t,e +ns1er+5i it. t! s!(e!ne &!r eBpecte* per&!r(+nce. ",ere +re +t e+st t1! *i(ensi!ns !& 5)re+)cr+tic +cc!)nt+5i it.0 1,ic, (+. 5e *i&&ic) t t! c!(5ine.33 6irst +n* &!re(!st0 +cc!)nt+5i it. i(p ies resp!nsi5i it. +n* i+5i it.0 5)t + cr)ci+ @)esti!n is t! 1,!( + 5)re+)cr+t &ee s resp!nsi5 e +n* i+5 e. ",ere (i/,t 5e *i'er/ent interpret+ti!ns !& !r*ers !& princip+ s0 +n* 5)re+)cr+ts !&ten &+ce () tip e s!)rces !& e/iti(+te +)t,!rit. +n* c!(petin/ eBpect+ti!ns !& per&!r(+nce. 34 In*i'i*)+ 5)re+)cr+ts (+. 5e intern+ . p)nis,e* &!r (+ &e+s+nce +n* re1+r*e* &!r s)ccess0 5+se* !n 9)*/e(ents (+*e 5. t,eir s)peri!rs. S)c, 9)*/e(ents (+. 5e 'er. *i&&erent &r!( t,!se !& p! itic+ !r 9)*ici+ instit)ti!ns +n* (+. 5e in !5'i!)s c!ntr+*icti!n t! 5)re+)cr+tic e&&icienc. +s re/+r*e* &r!( t,e perspecti'e !& !r*in+r. citi<ens. Sec!n* .0 +cc!)nt+5i it. i(p ies tr+nsp+renc. +n* >c!ntr! +5i it.?. ",is (e+ns t,+t t,e 5)re+)cr+c. s,!) * i*e+ . 5e s)59ect t! p)5 ic insi/,t +n* re/) +r eBtern+ re'ie1s +n* @)esti!nin/. Acc!)nt+5i it. in &in+nci+ (+tters is t,)s s)pp!rte* 5. tr+nsp+renc.. I*e+ .0 +n. in&!r(+ti!n re/+r*in/ t,e )se !& p)5 ic res!)rces C p+st0 c)rrent +n* &)t)re C s,!) * 5e *isc !se* t! t,e citi<enr..35 "r+nsp+renc. (+. 5e *e&ine* +s > e/+ 0 p! itic+ 0 +n* instit)ti!n+ str)ct)res t,+t (+:e in&!r(+ti!n +5!)t intern+ c,+r+cteristics !& /!'ern(ent +n* s!ciet. +'+i +5 e t! +ct!rs 5!t, insi*e +n* !)tsi*e !& t,e *!(estic p! itic+ s.ste(?.3; A *istincti!n (+. 5e (+*e 5et1een intern+ +n* eBtern+ tr+nsp+renc. +n* c!ntr! .37 EB+(p es !& c!ntr! in/ eBtern+ st+:e,! *ers +re e ecte* p! itici+ns0 9)*ici+ +)t,!rities !r ci'i s!ciet. in /ener+ . Intern+ tr+nsp+renc. +n* c!ntr!

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(ec,+nis(s c+n 5e in re +ti!n t! !&&ice ,e+*s0 ,i/,er e'e s !& + ,ier+rc,ic+ !r*er !r intern+ +)*it!rs. "r+nsp+renc. s,!) * enc!(-p+ss s)c, +ttri5)tes +s ti(e iness0 e+s. +ccess0 c!(pre,ensi'eness0 re e'+nce0 @)+ it.0 c!(p+r+5i it. +n* re i+5i it. !& in&!r(+ti!n. 38 I& e*)c+ti!n+ e'e s +n* p! itic+ +1+reness +re !10 t,ere is + nee* t! e(p,+si<e t,+t tr+nsp+renc. s,!) * n!t !n . (+:e in&!r(+ti!n +ccessi5 e0 5)t + s! )n*erst+n*+5 e 5. eBtern+ st+:e,! *ers +n* t,e /ener+ p)5 ic.39 ",e &!c)s !n tr+nsp+renc. in p)5 ic +*(inistr+ti!n is re +ti'e . 40 ne10 +n* i(ite* e(piric+ rese+rc, ,+s 5een c!n*)cte* !n t,is iss)e in *e'e !pin/ c!)ntries. %ress)res t! en,+nce p)5 ic e&&icienc. +n* re*)ce c!rr)pti!n0 ,!1e'er0 c!(5ine* 1it, t,e recent +'+i +5i it. !& (!*ern in&!r(+ti!n tec,n! !/.0 (+:e incre+se* tr+nsp+renc. + t!pic+ iss)e in (!st *e'e !pin/ c!)ntries.41 8+c: !& tr+nsp+renc. is !&ten seen +s t,e (+9!r &+ci it+t!r &!r c!rr)pti!n. 42 It is /ener+ . rec!/ni<e* t,+t &r+)* & !)ris,es 1,en +/ents ,+'e (!n!p! . p!1er !'er c ients0 1,en +/ents ,+'e /re+t &ree*!( !& c,!ice !r ,i/, *iscreti!n+r. p!1er +n* 1,en +cc!)nt+5i it. !& +/ents t! t,e princip+ s is 1e+:.43 H)re+)cr+ts 1,! +re n!t 5ein/ c,ec:e* 5. p! itici+ns !r ci'i s!ciet. instit)ti!ns ten* t! !per+te in + n!n-tr+nsp+rent (+nner +n* 1it, i(ite* +cc!)nt+5i it.0 +n* incre+sin/ in&!r(+ti!n +s.((etr. ten*s t! /i'e p)5 ic (+n+/ers ,i/,er *iscreti!n+r. &ree*!(.44 %!1er&) ci'i ser'ice e ites in *e'e !pin/ c!)ntries t,ere&!re ten* t! stri'e t! (+int+in c!ntr! !'er ,!1 in&!r(+ti!n is *isc !se*. %re'i!)s rese+rc, re'e+ s t,+t +n incre+se in tr+nsp+renc. is ne/+ti'e . +ss!ci+te* 1it, ,i/, e'e s !& +)t!n!(. +(!n/ 5)re+)cr+ts.45 In In*!nesi+=s c+se0 t,e !1 e'e !& &in+nci+ tr+nsp+renc. is str!n/ . c!rre +te* 1it, !pp!rt)nities t! en/+/e in c!rr)pt +cti'ities. 8!c+ 5)re+)cr+ts (+. 5e +/ree+5 e t! !penness !n . s! !n/ +s it *!es n!t c!ntr+*ict t,eir pri'+te ec!n!(ic interests. 4; ",e!retic+ .0 en,+nce* tr+nsp+renc. (+. 5e *ri'en 5. 5!t, t,e s)pp . +n* *e(+n* si*es. On t,e s)pp . si*e0 5)re+)cr+ts in s!(e c+ses ,+'e + nee* t! cre+te tr+nsp+renc. +s + (e+ns t! e/iti(i<e t,eir p!1er +n* *e(!nstr+te resp!nsi5i it..47 I!1e'er0 in c!)ntries 1it, ,i/, e'e s !& c!rr)pti!n +n* (+ +*(inistr+ti!n0 t,e s)pp . si*e (!ti'es 1i pr!5+5 . 5e 1e+: +5!'e t,is 5+sic e/iti(i<in/ &)ncti!n. 48 6r!( t,e *e(+n* si*e0 (!ti'es &!r en,+nce* tr+nsp+renc. (+. inc )*e c!rr)pti!n er+*ic+ti!n0 en,+nce* e&&icienc. in t,e )se !& p)5 ic (!nies0 9)*/in/ t,e *istri5)ti!n !& p! ic. 5ene&its +n* ,i/,er @)+ it. !& p)5 ic ser'ice *e i'er.. I!1e'er0 /!'ern(ent in&!r(+ti!n (+. 5e *i&&ic) t t! c!(pre,en*0 n!t e+st

P!'$ic Sect r Ref rms and 2inancia$ Trans&arency

71

in &in+nci+ (+tters. ",ere is !&ten + sc+rcit. !& *irect )sers !& &in+nci+ in&!r(+ti!n0 i(itin/ t,e p!1er !& t,e *e(+n* *ri'e &!r tr+nsp+renc.0 especi+ . in c!)ntries 1it, !1 e'e s !& ec!n!(ic *e'e !p(ent +n* 1e+: *e(!cr+tic c) t)res.49 A n)(5er !& st)*ies ,+'e c!nc )*e* t,+t it is 1e -in&!r(e* +n* 5etter-c!nnecte* citi<ens 1,! *e(+n* i(pr!'e(ents in tr+nsp+renc. +n* p)5 ic ser'ice *e i'er..50 H+se* !n t,e &!re/!in/ present+ti!n !& t,e In*!nesi+n ci'i ser'ice +n* !)r t,e!retic+ *isc)ssi!n0 1e eBpect t! &in* 1e -(+int+ine* ,i/, e'e s !& *iscreti!n+r. p!1er in t,e !c+ 5)re+)cr+c. +n* i(ite* res) ts &r!( *ecentr+ i<+ti!n +n* *e(!cr+ti<+ti!n !n &in+nci+ tr+nsp+renc. in !c+ /!'ern(ent. H!t, t,e s)pp . +n* *e(+n* *ri'es t!1+r*s tr+nsp+renc. +re eBpecte* t! 5e 1e+:0 +n* eBtern+ +cc!)nt+5i it. !& t,e 5)re+)cr+c. is t,ere&!re pr!5+5 . i(ite*. In t,e e(piric+ p+rt !& t,e +rtic e0 1e c!nsi*er t,e e'e s +n* (ec,+nis(s !& tr+nsp+renc. +n* +cc!)nt+5i it. in 5)*/etin/ +n* +cc!)ntin/ in + se ecti!n !& In*!nesi+n *istricts. ",e (+in !59ecti'e is t! *eter(ine i& +*(inistr+ti'e re&!r(s +n* p! itic+ r,et!ric ,+'e c!ntri5)te* t! /!!* /!'ern+nce +t t,e !c+ e'e .

!et%odolo"y and Study &reas ",e e(piric+ rese+rc, is 5+se* (+in . !n @)+ it+ti'e (et,!*! !/.. ",ere +re n! sin/ e +ns1ers t! @)esti!ns !n c)rrent s.ste(s +n* t,e @)+ it. !& +cc!)nt+5i it. +n* tr+nsp+renc. in In*!nesi+n !c+ /!'ern(ent. N+ti!n+ +1s +n* re/) +ti!ns (+. stip) +te tr+nsp+renc. in p+rts !& t,e 5)*/etin/ +n* +cc!)ntin/ pr!ce*)res0 5)t +1s +re interprete* *i&&erent . +n* (+. n!t 5e pr!per . !5e.e*. ",e eBec)ti'e +n* t,e e/is +ti'e 1i ,+'e *i'er/ent !pini!ns !n t,e *esir+5i it. +n* re+ ities !& &in+nci+ tr+nsp+renc. in (+n. c+ses0 +n* e*)c+te* +n* 1e in&!r(e* represent+ti'es !& ci'i s!ciet. (+. s!(eti(es 5e t,e (!st re i+5 e in&!r(+nts. Appr!Bi(+te . 200 in-*ept, inter'ie1s 1ere c!n*)cte* 1it, se ecte* resp!n*ents in siB st)*. +re+s. ",ree (+in /r!)ps !& resp!n*ents ,+'e 5een inc )*e*0 n+(e . 5)re+)cr+ts0 !c+ p+r i+(ent (e(5ers +n* ci'i s!ciet. represent+ti'es. 6r!( t,e eBec)ti'e0 e+*in/ !&&icers &r!( &!)r *ep+rt(ents 1ere in'ite*: ,e+ t,0 e*)c+ti!n0 p)5 ic 1!r:s +n* p +nnin/. A s! *istrict ,e+*s !r t,eir secret+ries ESe3daF +re inc )*e* +(!n/ t,e resp!n*ents. 6r!( t,e e/is +ti'e 5r+nc, 1e inter'ie1e* +t e+st t,ree (e(5ers !& t,e !c+ p+r i+(ent ED%$D0 De1an Per1a3i$an Ra3yat Daera%F in e+c, *istrict0 +i(in/ &!r t,e ,e+*s !& (+9!r c!((ittees. 6r!( ci'i s!ciet. 1e se ecte* e+*in/ represent+ti'es &r!( !c+ (e*i+

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Stein Kristiansen et a$)

instit)ti!ns +n* N2Os. 8!c+ )ni'ersit. &+c) t. +n* (e(5ers !& !c+ 5)siness +ss!ci+ti!ns 1ere + s! inter'ie1e*. Inter'ie1s 1ere c!n*)cte* in +te 200; +n* e+r . 2007. E+c, inter'ie1 +ste* &!r +n +'er+/e !& t1! ,!)rs. 6r!( 400 ,!)rs !& t+pe rec!r*e* inter'ie1s0 t,e +)t,!rs (+*e tr+nscripts !& t,e p+rts c!'erin/ @)esti!ns in t,e inter'ie1 /)i*e. A inter'ie1s 1ere c!n*)cte* in H+,+s+ In*!nesi+n 5. rese+rc,ers &r!( 2+*9+, 7+*+ -ni'ersit.. Inter'ie1ers 1ere sensiti'e t! cre+tin/ +n +t(!sp,ere !& tr)st +n* !pen c!(()nic+ti!n0 +n* t,e resp!n*ents 1ere /i'en +(p e ti(e +n* &ree*!( t! eBpress t,e(se 'es. Appr!Bi(+te . t1ent. @)esti!ns0 (!st . !pen-en*e*0 !n 5)*/etin/ +n* +cc!)ntin/ 1ere eBpresse* in *i&&erent 1+.s in e+c, !& t,e inter'ie1 /)i*es &!r t,e t,ree resp!n*ent /r!)ps. S!(e resp!n*ents re&)se* t! +ns1er s!(e !& t,e @)esti!ns0 ,!1e'er0 +n* s!(e + s! eBc)se* t,e(se 'es 5ec+)se !& + +c: !& :n!1 e*/e !n cert+in iss)es. A**iti!n+ sec!n*+r. *+t+ 1+s c! ecte* &r!( 1e5sites r)n 5. *istricts !r &r!( t,eir (!st recent . p)5 is,e* st+tistic+ .e+r5!!:s EKa'!&aten Da$am An(3aF. D)*ici+ in&!r(+ti!n ,+s 5een t+:en &r!( c)rrent n+ti!n+ +n* !c+ +1s +n* re/) +ti!ns re +te* t! t,e se ecte* t!pic. ",e inter'ie1 /)i*es + s! c!nt+ine* se'er+ @)esti!ns t,+t en+5 e* s!(e 5+sic @)+ntit+ti'e c!(p+ris!ns. 6!c)s /r!)p *isc)ssi!ns 1ere c!n*)cte* +t t,e en* !& *+t+ c! ecti!n in s!(e *istricts0 1it, +tten*ees &r!( /!'ern(ent instit)ti!ns0 p! itici+ns +n* ci'i s!ciet. instit)ti!ns. In&!r(+ti!n &r!( t,e pre'i!)s inter'ie1s +n* !t,er *+t+ c! ecti!n 1+s presente* +s + 5+sis &!r *isc)ssi!n. ",e siB *istricts 1ere se ecte* 5+se* !n t,e criteri!n !& 5ein/ represent+ti'e &!r !ne )r5+n +n* !ne r)r+ *istrict 1it,in pr!'inces +t *i&&erent !c+ ities: centr+ ED.I. 4!/.+:+rt+F0 se(i-perip,er+ EN)s+ "en//+r+ H+r+tF0 +n* perip,er+ E2!r!nt+ !F. ",e st)*. +re+s 1ere 'er. *i'erse in ter(s !& p!p) +ti!n0 e*)c+ti!n +n* ec!n!(ic *e'e !p(ent Esee "+5 e 1F. #!t+ 4!/.+:+rt+ is t,e +*(inistr+ti'e +n* c!((erci+ centre !& 4!/.+:+rt+ pr!'ince0 centr+ . !c+te* in D+'+. ",e cit. !& 4!/.+:+rt+ ,+s + p!p) +ti!n !& 4500000 +n* (!re t,+n 100 instit)ti!ns !& ,i/,er e+rnin/ 1it,in its s)rr!)n*in/s. 4!/.+:+rt+ pr!'ince0 1it, + p!p) +ti!n !& 3.5 (i i!n0 ser'es +s + centre !& ,i/,er e*)c+ti!n &!r t,e 1,! e c!)ntr.. #+5)p+ten 2)n)n/ #i*) is !c+te* in 4!/.+:+rt+ pr!'ince0 1it, its +*(inistr+ti'e centre !n . 40 :i !(etres &r!( t,e cit. !& 4!/.+:+rt+. ",e (+in s!)rce !& inc!(e is +/ric) t)re +n* t,e *istrict is c,+r+cteri<e* 5. !1 e*)c+ti!n+ +n* inc!(e e'e s. #!t+ 7+t+r+( +n* #+5)p+ten Hi(+ +re *istricts 1it,in t,e pr!'ince !& N)s+ "en//+r+ H+r+t0 (+in . c!(prisin/ t,e t1! is +n*s !& 8!(5!:

"+5 e 1 'asic (%aracteristics of Study &reas Ka'!&at en P %!1at ! 1080544 20.8 4.;

K ta Y (ya3arta %!p) +ti!n E*)c+ti!n e'e J 8e'e !& ec!n!(ic *e'e !p(entK 4430112 75.; 17.5

Ka'!&aten G!n!n( Kid!$ ;830389 35.3 ;.4

K ta Mataram 34305;3 ;0.9 5.1

Ka'!&aten 5ima 4100;82 44.5 3.9

K ta G r nta$ 15;0390 C 4.7

NOTES: * %ercent+/e !& +/e /r!)p +tten*in/ seni!r ,i/, sc,!! . 2r!ss re/i!n+ pr!*)ct per c+pit+ Ein (i i!n $)pi+,F. SO-$GE: District st+tistic+ .e+r5!!:s 200; +n* 2007.

P !

7 3

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Stein Kristiansen et a$)

+n* S)(5+1+0 e+st !& H+ i. 7+t+r+( !n 8!(5!: is t,e c!((erci+ +n* +*(inistr+ti'e centre !& t,e pr!'ince +n* + s! t,e site !& t,e st+te )ni'ersit. +n* is ,!(e t! + +r/e n)(5er !& (e*i+ +n* ci'i s!ciet. instit)ti!ns. In c!(p+ris!n0 #+5)p+ten Hi(+ !n S)(5+1+ is r)r+ +n* re(!te +n* is *is+*'+nt+/e* in ter(s !& e*)c+ti!n st+n*+r*s +n* ec!n!(ic *e'e !p(ent. ",e t,ir* +n* (!st perip,er+ pr!'ince inc )*e* in !)r st)*.0 #!t+ 2!r!nt+ !0 1+s est+5 is,e* +s + sep+r+te +*(inistr+ti'e )nit in 2000 +n* is !c+te* !n t,e 7in+,+ss+ %enins) + in t,e n!rt,ern p+rt !& S) +1esi. #!t+ 2!r!nt+ ! is + s(+ t!1n +n* t,e pr!'inci+ centre0 1,i e #+5)p+ten %!,)1+t! is !c+te* in + r)r+ +re+ *!(in+te* 5. +/ric) t)r+ pr!*)cti!n. In t,e &! !1in/ present+ti!n !& &in*in/s0 1e ,+'e se ecte* + n)(5er !& represent+ti'e @)!t+ti!ns &r!( t,e '+ri!)s resp!n*ent /r!)ps t! i )str+te t,e +c: !& tr+nsp+renc. +n* &in+nci+ pr!ce*)res. %resent+ti!n !& inter'ie1 *+t+ is !r/+ni<e* +cc!r*in/ t! t,e +ss)(pti!ns (enti!ne* e+r ier +n* *isc)sse* t!/et,er 1it, t,e +ssess(ent !& +'+i +5 e 1ritten *istrict *!c)(ent+ti!n +n* n+ti!n+ +1s +n* re/) +ti!ns.

Findin"s As n!te* e+r ier0 !)r e(piric+ +ppr!+c, is (+in . 5+se* !n @)+ it+ti'e (et,!*! !/.0 t,)s s)pp e(entin/ t,e (+n. @)+ntit+ti'e c!rr)pti!n percepti!n st)*ies + re+*. c!n*)cte* in In*!nesi+. I!1e'er0 in t,e inter'ie1s 1e + s! +s:e* t,e resp!n*ents t! r+n: t,eir tr)st in t,e !t,er resp!n*ent /r!)ps +n* t,eir percepti!n !& c)rrent e'e s !& tr+nsp+renc. in 5)*/etin/ +n* +cc!)ntin/ in t,eir respecti'e *istricts. A(!n/ ci'i s!ciet. represent+ti'es0 tr)st in 5)re+)cr+ts is /ener+ . 'er. !1 in t,e (!re centr+ . !c+te* *istricts E4!/.+:+rt+0 2)n)n/ #i*) +n* 7+t+r+(F 1,i e re(+r:+5 . ,i/,er in t,e perip,er+ +re+s. "r)st in p! itici+ns is /ener+ . 'er. !1 + !'er. It is interestin/ t! n!te t,+t e'en 9!)rn+ ists +n* N2O represent+ti'es *! n!t tr)st t,eir peers 1,en it c!(es t! in'esti/+tin/ +n* p)5 is,in/ in&!r(+ti!n !n i icit &in+nci+ +cti'ities in !c+ /!'ern(ent. $esp!n*ents= !pini!ns !n e'e s !& &in+nci+ tr+nsp+renc. re'e+ s!(e *i&&erences +(!n/ *istricts +n* resp!n*ent /r!)ps0 +s c+n 5e seen in "+5 e 2. ",e *istrict /!'ern(ents in t,e cities !& 4!/.+:+rt+ +n* 7+t+r+( +re /ener+ . re/+r*e* +s t,e (!st tr+nsp+rent +(!n/ t,e siB st)*. +re+s 5. !)r ci'i s!ciet. resp!n*ents. On + sc+ e &r!( 1 t! 100 t,e. sc!re ;.0 +n* ;.2 respecti'e .. In c!(p+ris!n0 9!)rn+ ists +n* N2O represent+ti'es in t,e r)r+ *istrict !& 2)n)n/ #i*) /i'e +n +'er+/e

P!'$ic Sect r Ref rms and 2inancia$ Trans&arency "+5 e 2 Transparency Perception Index E(+B L 10F Le(is$ati#e 5!rea!crats #!t+ 4!/.+:+rt+ 2)n)n/ #i*) 7+t+r+( Hi(+ #!t+ 2!r!nt+ ! %!,)1+t! 8.1 7.2 7.5 7.0 7.8 7.8 mem'ers ;.0 8.0 8.0 5.1 9.0 ;.5

75

6i#i$ s ciety re&resentati#e s ;.0 3.9 ;.2 5.2 4.9 4.7

sc!re !& 3.9. N!t s)rprisin/ .0 t,ere is + si/ni&ic+nt *i&&erence in sc!res /i'en 5. ci'i s!ciet. represent+ti'es +n* 5. p!1er ,! *ers in t,e eBec)ti'e +n* e/is +ti'e. In 2!r!nt+ !0 &!r inst+nce0 t,e 5)re+)cr+c. /i'es +n +'er+/e sc!re !& 7.80 t,e e/is +ti'e (e(5ers 9.0 +n* ci'i s!ciet. represent+ti'es +re (!re critic+ +n* /i'e + sc!re !& 4.9. %ercei'e* tr+nsp+renc. is n!t0 ,!1e'er0 si/ni&ic+nt . *i&&erent +(!n/ *istricts. ",e /ener+ . ,i/, sc!res +(!n/ 5)re+)cr+ts +n* p! itici+ns e'er.1,ere in*ic+te t,e 1e+:ness !& t,e s)59ecti'e percepti!n (et,!*! !/. 1,en in'! 'in/ resp!n*ents 1,! ,+'e + c e+r (!ti'e t! +ns1er in 1+.s t,+t *ist!rt re+ it.. As +r/)e* in t,e pre'i!)s secti!n0 in*ept, inter'ie1s +n* !pen-en*e* @)esti!ns + s! ,+'e t,eir 1e+: p!ints0 5)t !&&er (!re p!ssi5i ities t! re'e+ ()r:. &in+nci+ iss)es +n* irre/) +r pr+ctices in 5)*/etin/ +n* +cc!)ntin/. Ne'ert,e ess0 in&!r(+ti!n +n* pers!n+ !pini!ns /i'en in t,e inter'ie1s ()st 5e interprete* 5+se* !n insi/,t int! c)rrent +1s +n* re/) +ti!ns +n* !n/!in/ p! itic+ *e5+tes. ",ere is + *e5+te in In*!nesi+ !n s.ste(s !& +cc!)nt+5i it. &!r *istrict eBec)ti'es. Inc )*e* in t,is *e5+te is t,e &! !1in/ @)esti!n: &!r 1,+t +n* t! 1,!( s,!) * 5)re+)cr+ts 5e +cc!)nt+5 eA District /!'ern(ents +n* t,eir incre+sin/ . p!1er&) e+*ers0 t,e '!&ati !r 1a$i 3 ta0 &i/,t t! (+int+in +n* &)rt,er stren/t,en t,eir ne1 .-/+ine* +)t!n!(. in re +ti!n t! t,e ,i/,er e'e s !& t,e ,ier+rc,ic+ eBec)ti'e s.ste(. Gentr+ /!'ern(ent e&&!rts t! stren/t,en 'ertic+ +cc!)nt+5i it. +re n!t p!p) +r +(!n/ e+*in/ *istrict 5)re+)cr+ts. 7e+n1,i e0 p! itici+ns in *istrict p+r i+(ents ED%$DF stri'e t! )p,! * t,eir +)t,!rit. +n* t,e s.ste( !& ,!ri<!nt+ +cc!)nt+5i it.0 intr!*)ce* 5. 8+1 22/1999 +n* i(p e(ente* in 2001.

7;

Stein Kristiansen et a$)

",e +cc!)nt+5i it. *e5+te +n* t,e centr+ - !c+ p!1er str)// e +re re& ecte* in + <i/<+/ !& n+ti!n+ /)i*e ines &!r &in+nci+ /!'ern(ent +t t,e !c+ e'e . H)*/etin/ +n* +cc!)ntin/ pr!ce*)res +re /)i*e* 5. +n incre+sin/ n)(5er !& ne1 +1s +n* re/) +ti!ns0 1,ic, +re &r!( *i&&erent (inistries +n* +*(inistr+ti'e +.ers +n* (+. 5e c!ntr+*ict!r.. 3,en e+*in/ 5)re+)cr+ts 1ere +s:e* 1,ic, n+ti!n+ +1s +n* re/) +ti!ns t,e. &! !1e* in &in+nci+ (+tters0 t1e 'e *i&&erent sets !& +1s +n* re/) +ti!ns 1ere i*enti&ie*.51 Acc!r*in/ t! t,e ,e+* !& +*(inistr+ti!n E Se3daF in 4!/.+:+rt+: >S!(eti(es t,e centr+ /!'ern(ent is inc!nsistentM t,e. !&ten iss)e re/) +ti!ns 5)t r+re . i(p e(ent t,e(.? A *ep+rt(ent ,e+* in %!,)1+t) c!(p +ine* t,+t: >3e ,+'en=t e'en &inis,e* i(p e(entin/ !ne re/) +ti!n +n* t,ere=s + re+*. + *i&&erent !ne intr!*)ce* N s!(eti(es t,e ne1 re/) +ti!n re'erts t! + per'i!)s !ne.? District 5)re+)cr+cies ten* t! t+:e +*'+nt+/e !& t,e c!ntr+*icti!ns +n* +(-5i/)it. !& +1s t! re*)ce t,eir eBtern+ +cc!)nt+5i it.0 ,!ri<!nt+ . +s 1e +s 'ertic+ .0 +n* en,+nce t,eir *iscreti!n+r. +)t,!rit. in &in+nci+ (+tters. As + res) t0 in !)r inter'ie1s0 *ep+rt(ent ,e+*s s+. t,+t &in+nci+ +cc!)nt+5i it. is +n intern+ +&&+ir +n* t,+t t,e. +re i+5 e t! t,e *istrict ,e+* E '!&ati !r 1a$i 3 taF. In t,eir *e&ence0 *istrict ,e+*s c+n p!int t! '+ri!)s +1s stip) +tin/ t,+t t,e. +re +cc!)nt+5 e eit,er t! t,e !c+ p+r i+(ent0 t! t,e centr+ /!'ern-(ent t,r!)/, t,e pr!'inci+ /!'ern!r !r *irect . t! t,eir !c+ c!nstit)encies. District 5)re+)cr+ts in !)r st)*. see( inc ine* t! c,!!se +n* &! !1 +1s +n* re/) +ti!ns t,+t /i'e t,e( (+Bi()( *iscreti!n+r. p!1er. Acc!r*in/ t! t,e ,e+* !& t,e p +nnin/ *ep+rt(ent in %!,)1+t! *istrict0 +n ! *er re/) +ti!n EPermenda(ri 29/2002 !n t,e (+n+/e(ent !& !c+ /!'ern(ent &in+nceF is pre&er+5 e &!r /)i*in/ t,e 5)*/etin/ pr!cess0 5ec+)se0 in ,is 1!r*s0 >3e c+n 5e (!re e +stic.? ",e (!st recent +10 Permenda(ri 13/200;0 !&&ers ess & eBi5i it. in t,+t it presents + strict n!(enc +t)re t,+t re@)ires e'er. ite( !& t,e +nn)+ *istrict 5)*/et EAP5D, An((aran Penda&atan dan 5e$an,a Daera%F t! &! !1 +n inte/r+te* c!*e s.ste(0 1,ic, is + s! +pp ic+5 e &!r t,e +nn)+ *istrict +cc!)nts. ",is re/) +ti!n + s! st+tes t,+t p)5 ic+ti!n !& t,e +)*ite* +cc!)nts0 i.e. t,e >A%HD re+ i<+ti!n?0 is n!1 c!(p) s!r.. 8e+*in/ 5)re+)cr+ts0 ,!1e'er0 @)esti!n t,e '+ i*it. !& p+r+/r+p,s in t,e ne1 re/) +ti!ns 1,en t,e. c!ntr+*ict t,e c!ntents !& n+ti!n+ +1s !& ,i/,er !r*er0 s)c, +s 8+1 EUUF 32/2004 !n !c+ /!'ern(ent +n* 2!'ern(ent $e/) +ti!n EPPF 58/2005 !n t,e (+n+/e(ent !& !c+ /!'ern(ent &in+nce.

P!'$ic Sect r Ref rms and 2inancia$ Trans&arency

77

As re'e+ e* in !)r st)*.0 t,e c)rrent st+t)s !& *istrict 5)re+)cr+cies is c,+r+cteri<e* 5. c!ntin)!)s eBtensi'e *iscreti!n+r. sp+ce +n* !1 e'e s !& eBtern+ +cc!)nt+5i it.0 1,ic, rests in t,e +c: !& tr+nsp+renc. in *istrict &in+nci+ (+tters. Acc!r*in/ t! !ne *istrict ,e+*0 5)*/et e+:s in ,is re/i!n c+n eBcee* 20O30 per cent. ",ere is n! re+s!n t! 5e ie'e t,+t t,ese &i/)res +re eB+//er+te* !r t,+t c!n*iti!ns +re +n. 5etter in !t,er *istricts. H)*/et+r. e+:s +re c+)se* 5. t,e eBec)ti'e=s *iscreti!n+r. p!1er0 +n* 5)re+)cr+ts ten* t! )se '+ri!)s (e+ns t! :eep i icit &in+nci+ c,+nne s !pen +n* p)5 ic insi/,t c !se*. It +ppe+rs t,+t *et+i e* +nn)+ 5)*/ets +re (!st . )n+'+i +5 e t! t,e p)5 ic0 t,!)/, /ener+ 5)*/et &i/)res +re p)5 is,e* in (!st *istricts. I!1e'er0 ite(s in 5)*/ets +n* +cc!)nts +re !&ten inc!(p+ti5 e0 1,ic, ,in*ers p)5 ic c,ec:in/ !& re+ spen*in/. 7!re!'er0 *et+i e* +nn)+ +cc!)nts re(+in )np)5 is,e* +n* in+ccessi5 e t! t,e p)5 ic in + t,e siB *istricts in !)r st)*.. H)re+)cr+t resp!n*ents in + *istricts +/ree t,+t per&!r(+nce in*ic+t!rs +re n!t +pp ie* in t,e 5)*/etin/ pr!cess +n* t,+t n! eBtern+ +/ent is +5 e t! (e+s)re t,eir e&&icienc.. ",e &!)r (ec,+nis(s !& (+int+inin/ t,e ,i/, e'e !& *iscreti!n+r. p!1er +n* t,e !1 e'e !& tr+nsp+renc. +re i )str+te* 5. e(piric+ &in*in/s 5e !1.

N n0a#ai$a'i$ity f 5!d(et Detai$s As:e* i& t,e +nn)+ 5)*/et is p)5 is,e*0 5)re+)cr+ts in (!st *istricts +ns1er in t,e +&&ir(+ti'e0 5)t in &+ct !n . /ener+ in&!r(+ti!n +n* !'er+ &i/)res +re (+*e +'+i +5 e t! t,e p)5 ic. H)re+)cr+ts in s!(e *istricts s+. A%HD 5)*/ets +re p)5 is,e* !n ine0 5)t 9!)rn+ ists +n* N2O represent+ti'es c!(p +in t,+t t,e 1e5sites +re in+ccessi5 e. In 2)n)n/ #i*) 0 + resp!n*ents +/ree t,+t n! *et+i s !& t,e *istrict 5)*/et +re +'+i +5 e t! t,e p)5 ic. A&ter t,e 5)*/et ,+s 5een +ppr!'e* 5. t,e *istrict p+r i+(ent0 !n . + 5rie& &in+nci+ rep!rt is p)5 is,e* in + !c+ 5) etin 1it, i(ite* circ) +ti!n. An N2O +cti'ist t,ere re(+r:e* t,+t t,e 5)re+)cr+c. sti c!nsi*ers A%HD t! 5e c!n&i*enti+ . ",e *istrict secret+r. in c,+r/e !& 5)*/etin/ +n* +cc!)ntin/ ESe3daF in 7+t+r+( +*(itte* t,+t *et+i s !& t,e A%HD +re n!t 1i*e . re e+se*. A 9!)rn+ ist in 4!/.+:+rt+ !pine* t,+t *istrict 5)*/et p)5 ic+ti!ns !n . stress p!siti'e +ttri5)tes0 1,i e +n N2O represent+ti'e in Hi(+ c!((ente* t,+t n!t,in/ +5!)t t,e A%HD 1+s tr+nsp+rent. Acc!r*in/ t! e ecte* p! itici+ns inter'ie1e* 5. t,e +)t,!rs0 t,e /ener+ p)5 ic is n!t c!(petent t! )n*erst+n* t,e *et+i s c!ncernin/ *istrict 5)*/ets0 +n* t,ere&!re n! p! itic+ press)re eBists t! 5e (!re tr+nsp+rent.

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",ere +re s!(e *i&&erences +(!n/ t,e *istricts +s re/+r*s t,e !penness !& t,e 5)*/etin/ pr!cess +n* t,e p)5 ic=s +ccess t! /ener+ 5)*/et in&!r(+ti!n. 7!re *et+i s +re +'+i +5 e in )r5+n *istricts0 especi+ . in 4!/.+:+rt+ +n* 7+t+r+(. Acc!r*in/ t! + e+*in/ *istrict !&&icer in 4!/.+:+rt+0 ,!1e'er0 !n . rese+rc,ers !cc+si!n+ . +s: +5!)t 5)*/et *et+i s. $)r+ *istricts i:e 2)n)n/ #i*) 0 Hi(+ +n* %!,)1+t) +/ 5e,in* +n* 5)re+)cr+ts t,ere r+re . re'e+ 5)*/et in&!r(+ti!n. E'en in 4!/.+:+rt+0 speci&ic 5)*/et + !c+ti!ns0 t,e s!-c+ e* $AS# E Rencana An((aran Sat!an Ker,aF0 +re 'irt)+ . i(p!ssi5 e t! !5t+in0 e'en &!r seni!r rese+rc,ers &r!( e+*in/ )ni'ersities. A seni!r !&&icer in t,e p)5 ic 1!r:s *ep+rt(ent t,ere c!((ente* t,+t t,e c!(()nit. is n!t re+*. .et t! t,in: +5!)t (+tters re +te* t! &in+nci+ /!'ern(ent p! ic.. Acc!r*in/ t! + c!((issi!n ,e+* in t,e !c+ p+r i+(ent !& 4!/.+:+rt+0 tr+nsp+renc. in t,ese (+tters ,+s t! *! 1it, c) t)re: >O)r c) t)re *i&&erenti+tes: i& D%$D +s:s &!r t,e 5)*/et t,en )s)+ . t,e eBec)ti'e 1i /i'e it t! )s0 1,i e t,e c!(()nit. P1!) * 5eQ ne/ ecte*. It nee*s ti(e t! c,+n/e.? H)re+)cr+ts /ener+ . +r/)e t,+t t,e p)5 ic ,+s + t,e!retic+ !pp!rt)nit. t! t+:e p+rt in +n !pen +n* 5!tt!(-)p 5)*/et p +nnin/0 t,e s!-c+ e* M!sren'an( Em!sya1ara% &erencanaan &em'an(!nan4 *e'e !p(ent p +nnin/ *e i5er+ti!nF pr!cess0 +n* t,ere5. + s! /+in insi/,t int! t,e pr!cess. Acc!r*in/ t! (!st ci'i s!ciet. +cti'ists0 ,!1e'er0 t,is pr!cess is eit,er n!n -eBistent !r essenti+ . c !se*. An N2O represent+ti'e in 7+t+r+( eBpresse* t,e 'ie1 t,+t t,ere 1+s + +c: !& /!!*1i t!1+r*s in'! 'in/ t,e p)5 ic in &in+nci+ p +nnin/. A p +nnin/ *ep+rt(ent !&&icer in Hi(+ +*(itte* t,+t t,e !c+ c!(()nit. ,+* n!t .et p+rticip+te* in t,e &r+(in/ !& t,e 5)*/et. A represent+ti'e &r!( +n N2O in 2!r!nt+ ! c!(p +ine* t,+t t,e (+.!r t,re+tene* t! rep!rt ,is !r/+ni<+ti!n t! t,e p! ice 1,en t,e. c!(p +ine* +5!)t 5)*/et + !c+ti!n. H)*/etin/ in t,e st)*ie* re/i!ns is /ener+ . re/+r*e* +s +n eBc )si'e pr!cess t+:in/ p +ce 1it,in t,e *istrict eBec)ti'e )nit. Acc!r*in/ t! t,e ,e+* !& 5a&&eda in 4!/.+:+rt+0 p! itici+ns in t,e !c+ p+r i+(ent !n . p+rticip+te in settin/ !)t /ener+ *e'e !p(ent p +ns. 8e+*in/ 5)re+)cr+ts e se1,ere0 i:e t,e ,e+* !& 5a&&eda in 2)n)n/ #i*) 0 s+. t,e e/is +ti'e=s r! e in &in+nci+ +&&+irs is !n . t! +ppr!'e t,e 5)*/et +s pr!p!se* 5. t,e eBec)ti'e. Acc!r*in/ t! + *istrict p+r i+(ent represent+ti'e in Hi(+0 + (!st + 5)*/etin/ +)t,!rit. is in t,e ,+n*s !& t,e H)p+ti. ",e ,e+* !& t,e p +nnin/ *ep+rt(ent in !ne *istrict + s! +*(its t,+t t,e *istrict 5)*/et p +nnin/ is 5+se* !n eBec)ti'e (e(5ers= pers!n+
P!'$ic Sect r Ref rms and 2inancia$ Trans&arency 79

interests r+t,er t,+n t,e nee*s !& s!ciet.: >",e pers!n+ interests P!& 5)re+)cr+tsQ c!)nt &!r 90 per cent +n* t,e nee*s !& s!ciet. !n . 10 per cent.? ",e *istrict 5)*/ets n!r(+ . )n*er/! &re@)ent +n* s)5st+nti+ re'isi!ns *)rin/ t,e .e+r0 1it, !n . i(ite* +ttenti!n &r!( instit)ti!ns +n* pers!ns !)tsi*e t,e 5)re+)cr+c.. N!r(+ .0 5)*/et re'isi!ns +re n!t p)5 is,e* !r (+*e +'+i +5 e t! t,e p)5 ic in t,e siB st)*ie* *istricts. 3,en +s:e* i& (+9!r re'isi!ns t! t,e 5)*/et 1ere p)5 is,e*0 t,e ,e+* !& t,e &in+nci+ *i'isi!n in 7+t+r+( rep ie*: >N!t +t + .? Acc!r*in/ t! D%$D (e(5ers in 7+t+r+(0 t,e eBec)ti'e + 1+.s ,+s t,e )pper ,+n* in &in+nci+ (+tters0 +n* &)n*s c+n e+si . 5e *i'erte* &r!( +ppr!'e* 5)*/ets. Lac3 f 6 m&ati'i$ity 'et1een 5!d(ets and Acc !nts ",e intr!*)cti!n !& t,e ne1 &in+nci+ re/) +ti!n E Permenda(ri 784.//9F 1it, its strict +n* )ni'ers+ 5)*/et n!(enc +t)re ,+s recei'e* + (iBe* resp!nse. It (+. i(pr!'e 5)*/et+r. e&&icienc. 5. stre+( inin/ t,e *istrict &in+nci+ s.ste(0 +n* s,!) * 5e 5ene&ici+ &!r tr+nsp+renc.. I!1e'er0 t,e *iscreti!n+r. p!1er !& 5)re+)cr+ts ,+s 5een re*)ce* t! + e'e t,+t c)r5s t,eir &in+nci+ & eBi5i it. +n* cre+ti'it.. A s!0 t,e ne1 re/) +ti!n 5 !c:s !c+ e/is +t)res &r!( /ettin/ in'! 'e* in t,e 5)*/etin/ pr!cessM !n . t,e &in+nce c!((ittee t+:es p+rt in *isc)ssi!ns. O)r inter'ie1s re'e+ t,+t t,e ne1 +1 is !n . 5ein/ p+rt . i(p e(ente*. H)re+)cr+ts inter'ie1e* 5. t,e +)t,!rs 1,! st+te* t,+t 5)*/et +n* +cc!)nt ite(s +re c)rrent . c!(p+ti5 e 1ere n!t 1i in/ t! present *!c)(ent+ti!n !n t,is (+tter *)rin/ !)r *isc)ssi!ns. ",e ,e+* !& t,e p +nnin/ *ep+rt(ent in 7+t+r+(0 &!r inst+nce0 s+i* t,+t 5)*/et +n* +cc!)nt ite(s s,!) * 5e c!(p+ti5 e +cc!r*in/ t! t,e /!'ern(ent n!(enc +t)re0 5)t n! eB+(p es 1ere presente* t! )s !n re@)est. >H)*/ets +n* +cc!)nts +re c)rrent . n!t c!(p+ti5 e. N 3e ,+'e pr!5 e(s i(p e(entin/ t,e ne1 n!(enc +t)re P!& %er(en*+/ri 13/200;Q?0 s+i* t,e *istrict secret+r. ESe:*+F in +n!t,er re/i!n. 7+n. !t,er e+*in/ 5)re+)cr+ts0 inc )*in/ t,e ,e+* !& H+ppe*+ in 4!/.+:+rt+0 + s! i*enti&ie* *i&&ic) ties i(p e(entin/ %er(en*+/ri 13/200;. Acc!r*in/ t! !ne !& t,e(: >",is %er(en 13 re+ . c!nstricts !)r sp+ce.? Ot,er (e(5ers !& t,e eBec)ti'e +c:n!1 e*/e* t,+t inc!(p+ti5i it. cre+te* + pr!5 e( &!r &in+nci+ tr+nsp+renc.0 +n* (+n. *ep+rt(ent ,e+*s +*(itte* t,+t (!re c!nsistenc. 5et1een 5)*/ets +n* t,eir re+ i<+ti!n 1+s nee*e* t! i(pr!'e &in+nci+ tr+nsp+renc. +n* e&&icienc..

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Ann!a$ Acc !nts Remain Un&!'$is%ed and Inaccessi'$e Det+i s !n re+ spen*in/ !& *istrict &)n*s 1ere n!t (+*e +'+i +5 e t! t,e p)5 ic in +n. !& t,e *istricts in t,is st)*.0 +n* in s!(e re/i!ns s)c, in&!r(+ti!n 1+s n!t e'en +'+i +5 e t! !r*in+r. (e(5ers !& t,e e/is +t)re. Acc!r*in/ t! t,e ,e+* !& t,e &in+nce c!((ittee E K misi A F in t,e !c+ p+r i+(ent in 4!/.+:+rt+0 p)5 ic+ti!n pr!ce*)res +re ins)&&icient t! :eep s!ciet. in&!r(e* +5!)t t,e re+ )se !& p)5 ic &)n*s. Acc!)nts in + *istricts +re (+in . +)*ite* 5. +n intern+ +)*itin/ instit)ti!n0 5a1asda0 1,ic, rep!rts !n . t! t,e *istrict ,e+*. Acc!r*in/ t! + *istrict p+r i+(ent (e(5er0 t,e 5a1asda ,+s n! +)t!n!(.. Occ+si!n+ .0 se ecte* p+rts !& t,e *istrict +cc!)nts +re + s! +)*ite* 5. 5PKP E5adan Pemeri3sa Ke!an(an dan Pem'an(!nan / 6in+nci+ +n* De'e !p(ent A)*itin/ H!+r*F !r 5PK E5adan Pemeri3sa Ke!an(an/6in+nci+ A)*itin/ H!+r*F0 instit)ti!ns t,+t rep!rt t! t,e %resi*ent +n* t,e n+ti!n+ p+r i+(ent respecti'e .. Acc!r*in/ t! !ne !& !)r resp!n*ents0 + 9!)rn+ ist in Hi(+0 e'en 5PKP +n* 5PK +)*it!rs +re /ener+ . re/+r*e* +s >intern+ ?. I& +n. &in+nci+ irre/) +rities +re *isc!'ere*0 s+ncti!ns +re n!r(+ . i(ite* t! + re@)est t! c!rrect t,e (is)se !& p)5 ic &)n*s. N!ne !& t,e +)*itin/ instit)ti!ns ,+'e t,e +)t,!rit. t! 5rin/ c+ses )p &!r 9)*ici+ +cti!n. Acc!r*in/ t! ci'i s!ciet. resp!n*ents in (!st *istricts0 !n . t,e n!n*et+i e* +nn)+ +cc!)nt+5i it. rep!rt is presente* 5. t,e *istrict ,e+* &!r &!r(+ +ppr!'+ 5. t,e D%$D. A !c+ (e(5er !& p+r i+(ent in Hi(+ re(+r:e* t,+t t,e !c+ p+r i+(ent *!es n!t recei'e +n. +)*ite* +cc!)nts +n* t,+t0 +cc!r*in/ .: >D%$D is n!t in + p!siti!n t! /i'e +n. s+ncti!ns t! t,e eBec)ti'e &!r (is)se !& p)5 ic &)n*s.? Acc!r*in/ t! + D%$D (e(5er in %!,)1+t!0 t,e !c+ p+r i+(ent s,!) * recei'e t,e +)*ite* +cc!)nts rep!rt +cc!r*in/ t! t,e +10 5)t ne'er *i*. A (e(5er !& +n!t,er *istrict p+r i+(ent c!(p +ine* t,+t t,e 5)*/etin/ c!((ittee 1+s 1e+: +n* +c:e* (e(5ers 1it, &in+nci+ eBpertise. In 2!r!nt+ !0 5)re+)cr+ts +re /ener+ . !& t,e !pini!n t,+t +)*ite* +cc!)nts s,+ !n . 5e +ppr!'e* 5. t,e *istrict ,e+* +n* t,+t t,ese +cc!)nts s,!) * n!t 5e (+*e +'+i +5 e t! t,e p)5 ic 5ec+)se t,e. +re >st+te *!c)(ents? Ed 3!men ne(araF +n* t,ere&!re c!n&i*enti+ . ",e 'ice-c,+ir(+n !& t,e *istrict p+r i+(ent in 2!r!nt+ ! +*(itte* t,+t t,e D%$D c+nn!t re&)se t! +ccept t,e H)p+ti=s +cc!)nt+5i it. rep!rt +cc!r*in/ t! t,e c)rrent +1. Gi'i s!ciet. represent+ti'es +re /ener+ . 'er. critic+ !& t,e r! e !& t,e e/is +t)re in c!ntr! in/ t,e eBec)ti'e. Acc!r*in/ t! !ne in Hi(+: >3,en D%$D (e(5ers= ec!n!(ic interests ,+'e 5een &) &i e*0 t,e.
P!'$ic Sect r Ref rms and 2inancia$ Trans&arency 81

+re n! !n/er intereste* in (!nit!rin/.? Acc!r*in/ t! + 1e -in&!r(e* resp!n*ent in 7+t+r+(: >D%$D ,+s &!r(+ . en!)/, c!ntr! 5)t 1,en t,e. ,+'e t,e s+(e princip+ P+s t,e 5)re+)cr+tsQ0 t,e c!ntr! 5ec!(es n!n-tr+nsp+rent? Et,e (+.!r !& 7+t+r+( +n* t,e ,e+* !& t,e D%$D +re &r!( t,e s+(e p! itic+ p+rt.F. A ci'i s!ciet. represent+ti'e in +n!t,er *istrict st+te* t,+t: >D%$D is n!t 1i in/ t! c!ntr! t,e eBec)ti'e in &in+nci+ (+tters. ",e. PD%$D (e(5ersQ +re 'er. c !se t! t,e H)p+ti +n* +re + 1+.s r)nnin/ +r!)n* ,i(.? Limited Res& nsi'i$ity f r 2inancia$ Efficiency Dep+rt(ent ,e+*s inter'ie1e* 5. t,e +)t,!rs c e+r . +*(it t,+t t,e. ,+'e incenti'es &!r spen*in/ 5)t n!t &!r s+'in/. ",ere is n! *i&&erence +(!n/ t,e siB *istricts in !)r st)*. !n t,ese (+tters. Acc!r*in/ t! t,e ,e+* !& t,e p +nnin/ *ep+rt(ent in 4!/.+:+rt+0 &!r inst+nce0 per&!r(+nce in*ic+t!rs +re n!t re+ . i(p e(ente* t,ere0 +n* t,e !&&icer in t,e s+(e p!siti!n in 7+t+r+( s+i* t,+t n! re+ per&!r(+nce in*ic+t!rs 1ere +pp ie*. $e@)ire(ents &!r per&!r(+nce-5+se* *istrict 5)*/etin/ +re c e+r . st+te* in c)rrent n+ti!n+ re/) +ti!ns Ee./. Ke&men 29/2002F0 5)t 5)re+)cr+ts eBc)se t,e(se 'es 5. t,e &+ct t,+t e'en intern+ tr+nsp+renc. +n* sect!r in&!r(+ti!n +re (issin/. As eBpresse* 5. +n !&&icer in t,e p +nnin/ *ep+rt(ent in Hi(+: >I!1 c!) * 1e i(p e(ent per&!r(+nce in*ic+t!rs 1,en 1e *!n=t e'en ,+'e t,e 5+sic &i/)resA N ",e (+in pr!5 e( re +te* t! per&!r(+nce-5+se* 5)*/etin/ is +c: !& *+t+.? Acc!r*in/ t! + (e(5er !& p+r i+(ent in %!,)1+t)0 t,e *istrict 5)*/etin/ is 5+se* !n pr!9ect '+ )e +n* n!t per&!r(+nce0 c e+r . in*ic+tin/ t,+t 5)re+)cr+ts= pers!n+ /+ins incre+se 1it, ,i/,er p)5 ic c!sts. 6in+ .0 t,e &re@)ent +n* )n+nn!)nce* 5)*/et re'isi!ns *)rin/ t,e &in+nci+ .e+r + s! c!ntri5)te t! t,e i(ite* intern+ tr+nsp+renc. +n* t,e +c: !& necess+r. *+t+ &!r per&!r(+nce (e+s)re(ent.

(onclusion ",is +rtic e +ssesses t,e i(p+cts !& +*(inistr+ti'e re&!r(s +n* >/!!* /!'ern+nce? r,et!ric !n t,e pr+ctice !& &in+nci+ (+n+/e(ent +t t,e !c+ e'e in In*!nesi+. ",e se ecti!n !& st)*. +re+s 1it,in t,e c!)ntr. 1+s (+*e t! !5t+in +n e(piric+ 5+sis &!r c!(p+ris!n +n* /ener+ i<+ti!n. S+(p in/ !& resp!n*ents &!r in-*ept, inter'ie1s 1+s c+rrie* !)t &!r *+t+ tri+n/) +ti!n +n* &!r /+inin/ insi/,t +n* :n!1 e*/e 5+se* !n + spectr)( !& in*i'i*)+ resp!nsi5i ities0 eBperiences +n* perspecti'es. ",e @)+ it+ti'e rese+rc, (et,!*! !/. ,+s its str!n/

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+n* 1e+: p!ints. In p+rtic) +r0 /i'in/ t,e resp!n*ents +(p e ti(e t! t+ : 1it,!)t interr)pti!n 1+s c!(p+ti5 e 1it, In*!nesi+n c) t)re +n* !pene* &!r t,e *isc !s)re !& in&!r(+ti!n t,+t (i/,t n!r(+ . 5e ,i**en. On t,e !t,er ,+n*0 (!st in&!r(+ti!n 1+s s)59ecti'e +n* (+. + s! ,+'e 5een s:e1e*. 2!'ern(ent resp!n*ents c e+r . ,+'e + (!re p!siti'e !pini!n !n e'e s !& tr+nsp+renc. c!(p+re* t! ci'i s!ciet. represent+ti'es. S!(e rep!rte* *issi(i +rities 5et1een )r5+n +n* r)r+ *istricts (+. 5e 5est eBp +ine* 5. resp!n*ents= s)59ecti'it. +n* 5i+se* !pini!ns. -r5+n ci'i s!ciet. represent+ti'es +re /ener+ . (!re critic+ t,+n t,!se in r)r+ +re+s0 p!ssi5 . *)e t! ,i/,er e'e s !& e*)c+ti!n +n* 5etter in&!r(+ti!n & !1s. 7e+n1,i e0 r)r+ /!'ern(ent represent+ti'es ten* t! 5e (!re !pen re/+r*in/ i e/iti(+te pr+ctices0 p!ssi5 . 5ec+)se !& i(ite* ci'i s!ciet. +1+reness. ",ere see(s t! 5e + ten*enc. t,+t t,e ess tr+nsp+rent t,e /!'ern+nce0 t,e (!re !pen i icit &in+nci+ pr+ctices +re. 6!r inst+nce0 it is re(+r:+5 e t,+t t,e +*(inistr+ti'e ,e+* in + n!ntr+nsp+rent r)r+ *istrict !pen . +*(itte* in + &!r(+ inter'ie1 t,+t (!re t,+n 30 per cent !& ,is *istrict 5)*/et is sip,!ne* !&&. ",ere is i:e1ise + ten*enc. t,+t (!re s)r&+ce /!'ern(ent tr+nsp+renc. /!es + !n/ 1it, (!re s!p,istic+te* (e+ns !& ,i*in/ )n +1&) &in+nci+ pr!ce*)res. In t,e cit. !& 4!/.+:+rt+0 &!r inst+nce0 (!re &in+nci+ in&!r(+ti!n is p)5 is,e* 5)t pe!p e=s tr)st in t,e /!'ern(ent is sti 'er. !1 +n* (+n. st+te(ents &r!( !)r inter'ie1ees in*ic+te 1i*espre+* i e/iti(+te 5e,+'i!)r !& p!1er ,! *ers in (+tters re +te* t! 5)*/etin/ +n* +cc!)ntin/. Hi+se* +ns1ers t,)s (+:e it *i&&ic) t t! c!(p+re tr+nsp+renc. e'e s +n* +cc!)nt+5i it. r!)tines +(!n/ *istricts. 3e +re +5 e t! c!nc )*e0 ,!1e'er0 t,+t (ec,+nis(s !& tr+nsp+renc. +n* eBtern+ +cc!)nt+5i it. +re 'er. 1e+: in + *istricts0 &+ci it+tin/ c!rr)pti!n +n* t,e (is)se !& p)5 ic &)n*s. 2ener+ .0 5)*/et *et+i s +re n!t +'+i +5 e in t,e *istricts st)*ie* in t,is +rtic e. %!1er ,! *ers t.pic+ . +re !& t,e !pini!n t,+t t,e /ener+ p)5 ic neit,er ,+s t,e c!(petence n!r t,e c+p+cit. t! )n*erst+n* t,e p+rtic) +rs !& *istrict 5)*/etin/. H)re+)cr+ts t,)s p +. t,eir r! e in + !c+tin/ t,e 5)*/et 1it,!)t 5ein/ /!'erne* !r (!nit!re* 5. t,e p)5 ic. ",e +c: !& c!(p+ti5i it. 5et1een 5)*/et +n* +cc!)nt ite(s + s! ,in*ers tr+nsp+renc. +n* eBtern+ c!ntr! . ",ere is +n !5'i!)s +c: !& 1i in/ness 5. e+*in/ 5)re+)cr+ts t! i(p e(ent ne1 n+ti!n+ re/) +ti!ns t,+t 1!) * i(it t,eir *iscreti!n+ &in+nci+ sp+ce. In +**iti!n0 tr+nsp+renc. +n* eBtern+ +cc!)nt+5i it. +re i(ite* 5. t,e &+ct t,+t +nn)+ +cc!)nts re(+in )np)5 is,e* +n* in+ccessi5 e t! t,e p)5 ic +n* e'en t! e ecte* represent+ti'es in

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!c+ p+r i+(ents. 6in+ .0 1e ,+'e *!c)(ente* i(ite* resp!nsi5i it. &!r &in+nci+ e&&icienc. in *istrict +*(inistr+ti!n. N! per&!r(+nce in*ic+t!rs +re 5ein/ )ti i<e*0 +n* e+*in/ !c+ 5)re+)cr+ts +n* p! itici+ns +*(it t,+t t,e. ,+'e str!n/ incenti'es &!r spen*in/ +n* n!t &!r s+'in/ p)5 ic &)n*s. De(!cr+ti<+ti!n +n* *ecentr+ i<+ti!n 5r!)/,t *r+(+tic c,+n/es in p! itic+ p!1er +n* /!'ern(ent +*(inistr+ti!n in In*!nesi+0 5)t p!1er ,! *ers +t !c+ e'e s ,+'e stren/t,ene* t,eir (!n!p! ies !& p!1er +n* *iscreti!n+r. sp+ce0 !&ten +t ,i/, s!ci+ c!sts. Seni!r 5)re+)cr+ts &in* eBc)ses t! *is!5e. re/) +ti!ns c!nt+ine* in n+ti!n+ +1s t,+t 1!) * i(it t,eir &in+nci+ & eBi5i it. +n* c!ntr+*ict t,eir pers!n+ ec!n!(ic interests. G!ntr! 5. ci'i s!ciet. is e+si . i(ite* 5. p!1er ,! *ers= (!n!p! . !& in&!r(+ti!n +n* is + s! ,in*ere* 5. +c: !& :n!1 e*/e +(!n/ !r*in+r. citi<ens. A s!0 !c+ e/is +ti'e (e(5ers +n* e'en 9!)rn+ ists +n* N2O e+*ers c+n !&ten n!t 5e tr)ste* +s c,ec:s !n t,e eBec)ti'e=s & eBi5 e ,+n* in/ !& p)5 ic (e+ns +s t,e. +re t!! e+si . c!-!pte* 5. &in+nci+ incenti'es. 8!c+ (e(5ers !& p+r i+(ent +re n!r(+ . e ecte* 5+se* !n t,eir 1i in/ness t! p+. t,eir e ect!r+tes +n* +re t,ere&!re e+si . si ence* 5. &in+nci+ s,+rin/ +rr+n/e(ents 1it, t,e *istrict ,e+* +n* ,is te+( !& e+*in/ 5)re+)cr+ts. De'! )ti!n s,!) * i*e+ . 5rin/ 5)re+)cr+tic p!1er c !ser t! t,e pe!p e0 t,ere5. en,+ncin/ tr+nsp+renc. +n* c!ntr! +5i it.. In re+ it.0 in In*!nesi+ e'en +&ter +*(inistr+ti'e +n* p! itic+ re&!r(s c)st!(s !& !p+cit. ,+'e 5een (+int+ine*. G) t)r+ +n* p! itic+ tr+*iti!ns /ener+ . (+:e p!1er s,+rin/ *i&&ic) t in In*!nesi+. ",ere is + str!n/ 1i t! eBercise p!1er 5. s!(e +n* + 1i in/ness t! !5e. 5. !t,ers0 1,ic, is c!(5ine* 1it, t,e ri/,t t! 1it,,! * in&!r(+ti!n 5. s!(e +n* +'!i*+nce !& @)esti!ns 5. !t,ers. A tern+ti'e .0 5)re+)cr+ts e(p,+si<e t,e &)ncti!nin/ !& intern+ +cc!)nt+5i it.0 1,ic, ,+s i(ite* '+ )e &!r /!!* /!'ern+nce +s !n/ +s *ep+rt(ent +n* *istrict ,e+*s +s 1e +s +)*itin/ instit)ti!ns p+rt+:e in c! )si!n +n* c!rr)pti!n. %re'+i in/ pr+ctices !& secrec. +re + s! e/iti(i<e* 5. re&erence t! st+te sec)rit.. ",e ter( >st+te *!c)(ent? Ed 3!men ne(araF is !&ten (is)se*0 ren*erin/ (!st p)5 ic &in+nci+ *!c)(ents +s c +ssi&ie* !r c!n&i*enti+ . ",e p! itic+ +n* s!ci+ en'ir!n(ent is c,+r+cteri<e* 5. '+st in&!r(+ti!n +s.((etries0 +n* p!1er ,! *ers +c: incenti'es t! c,+n/e t,e st+t)s @)!. ",ere is + s! + /ener+ s!ciet+ c!ncern t,+t c!rr)pti!n 1!) * pr! i&er+te i& (!re e ite +/ents 1ere /i'en /+te:eepin/ p!siti!ns. ",e (!r+ ,+<+r* re +te* t! +s.((etric in&!r(+ti!n in *istrict &in+nci+ +&&+irs c+n pr!5+5 . !n . 5e re*)ce* 5. + !1in/ +n*

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e*)c+tin/ t,e /ener+ p)5 ic t! +ccess +n* c!(pre,en* 5)*/et +n* +cc!)nt &i/)res +n* pr!ce*)res in + 1+. t,+t 5re+:s t,e (!n!p! . !& p!1er +n* re*)ces t,e *iscreti!n+r. sp+ce !& t,e !c+ 5)re+)cr+c.. ",e *e(+n* *ri'e t!1+r*s &in+nci+ tr+nsp+renc. +n* eBtern+ +cc!)nt+5i it. +t t,e *istrict e'e s,!) * 5e stren/t,ene* 5. centr+ /!'ern(ent re/) +ti!ns. NO"ES

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",e +rtic e is 5+se* !n rese+rc, c!n*)cte* +t 2+*9+, 7+*+ -ni'ersit. )n*er t,e "r+nsp+renc. in 8!c+ 2!'ern(ents %r!/r+((e &)n*e* 5. t,e N!r1e/i+n 7inistr. !& 6!rei/n A&&+irs. ",e +)t,!rs +re /r+te&) t! t1! +n!n.(!)s re&erees &!r t,eir c!((ents !n +n e+r ier *r+&t !& t,is +rtic e. D. I+r.+*i +n* $. S)(in*+r0 5e$an,a05e$an,a De1an: St!di D 3!men An((aran 5e$an,a DPRD K ta 5and!n( 7;;<=.//. EH+n*)n/: H+n*)n/ Instit)te !& 2!'ern+nce St)*ies0 2002FM A. 7+cInt.re0 >Instit)ti!ns +n* t,e %! itic+ Ec!n!(. !& G!rr)pti!n in De'e !pin/ G!)ntries?0 Disc)ssi!n %+per0 3!r:s,!p !n G!rr)pti!n0 St+n&!r* -ni'ersit.0 2003. 6.X.A. S)s+nt+0 >#+p+sit+s D%$D *+ +( t+t+ pe(erint+,+n *e(!:r+tis?0 %r!/r+( %+sc+ S+r9+n+ 7+/ister A*(inistr+si %)5 i:0 -ni'ersit+s 2+*9+, 7+*+0 4!/.+:+rt+0 2004M %. G!!:0 G. #ir:p+tric:0 7. 7in!/)e0 +n* D. %+r:er0 e*s.0 Leadin( Iss!es in 6 m&etiti n, Re(!$ati n, and De#e$ &ment EG,e ten,+(: E*1+r* E /+r %)5 is,in/0 2004F0 p. 13. A. D1i.+nt!0 >"e +*+n *+n p+nt+n/+n *+ +( pen.e en//+r++n pe(erint+,+n *i In*!nesi+?0 %S##0 2+*9+, 7+*+ -ni'ersit.0 4!/.+:+rt+0 2003. 2.7. 2)ess0 >G!(p+r+ti'e Decentr+ i<+ti!n 8ess!ns &r!( %+:ist+n0 In*!nesi+0 +n* t,e %,i ippines?0 P!'$ic Administrati n Re#ie1 ;50 n!. 2 E2005F: 217O30M S)trisn!0 >An+ isis A%HD 5er*+s+r:+n :iner9+: St)*i pe +:s+n++n pen.)s)n+n A%HD 5er*+s+r:+n :iner9+?0 %r!/r+( %+sc+ S+r9+n+ 7+/ister A*(inistr+si %)5 i:0 2+*9+, 7+*+ -ni'ersit.0 4!/.+:+rt+0 2004. D.G. Sc!tt0 >I+n* in/ Iist!ric+ G!(p+ris!ns Gr!ss-n+ti!n+ .?0 in P $itica$ 6 rr!&ti n: 6 nce&ts and 6 nte-ts0 e*ite* 5. A.D. Iei*en,ei(er +n* 7. D!,nst!n ENe1 Derse.: "r+ns+cti!n %)5 is,ers0 2002F0 pp. 123O38. D.S.". R)+,0 >G!rr)pti!n in Asi+n G!)ntries: G+n it 5e 7ini(i<e*A? P!'$ic Administrati n Re#ie1 590 n!. ; E1999F: 483O94. 7. 8i(0 >6r!( 3+r-net t! Net-1+r: ",e Internet +n* $esist+nce I*entities in In*!nesi+?0 T%e Internati na$ Inf rmati n > Li'rary Re#ie1 350 n!. 2O4 E2003F: 233O 48M 2. N)/r!,!0 Ind nesia Pasca0.///, Era Te$e#isi P!'$i3 ED+:+rt+: #!(p+s0 2000F. D+ti(0 >%en/)()(+n %eneri(++n G%NS D+ti(? ED+1+ "i()r 2005F /!.i*T S111.9+ti(.

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%!siti!ns in In*!nesi+?0 6 ntem& rary S !t%east Asia 280 n!. 2 E200;F: 207O33.

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",e 3!r * H+n:0 6 m'atin( 6 rr!&ti n in Ind nesia: En%ancin( Acc !nta'i$ity f r De#e$ &ment E3+s,in/t!n0 D.G.: 3!r * H+n: E+st Asi+ %!'ert. $e*)cti!n +n* Ec!n!(ic 7+n+/e(ent -nit0 2003F0 p. 'i. S. #risti+nsen0 >$ec!'erin/ t,e G!sts !& %!1er: G!rr)pti!n in 8!c+ %! itic+ +n* Gi'i Ser'ice %!siti!ns in In*!nesi+?0 p+per presente* +t t,e GSIS 3!r:s,!p !n G!rr)pti!n0 D+:+rt+0 A)/)st 2008 :risti+nsen.p*&T. S,ttp://111.csis.!r//(e*i+/csis/e'ents/08071;V

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N. G,!i0 >8!c+ E ecti!ns +n* %+rt. %! itics in %!st-$e&!r(+si In*!nesi+: A 'ie1 &r!( 4!/.+:+rt+?0 6 ntem& rary S !t%east Asia 2;0 n!. 2 E2004F: 280O301. 8. As,+ri0 Dinami3a Pemerinta%an Ka'!&aten: 2 r!m, Perencanaan An((aran dan Trans&aransi St!di Kas!s di Ka'!&aten 5an(3a$an dan P s ED+:+rt+: H+n: D)ni+0 2004F. D. I+r.+*i +n* $. S)(in*+r0 5e$an,a05e$an,a De1an: St!di D 3!men An((aran 5e$an,a DPRD K ta 5and!n( 7;;<=.//.0 !p. cit. D.A.G. 7+c:ie0 >",e G!((issi!n !& 6!)r $ep!rt !n G!rr)pti!n?0 5!$$etin Ind nesian Ec n mic St!dies ;0 n!. 3 E1970F: 80O88. f

A.%.S. At(+*9+0 Me3anisme Pertan((!n(,a1a'an Ke!an(an Ne(ara: S!at! Tin,a!an Y!ridis ED+:+rt+: %". 2r+(e*i+0 198;FM D.3. #in/0 >H)re+)cr+c. +n* I(p e(ent+ti!n !& G!(p eB "+s:s in $+pi* . De'e !pin/ St+tes: E'i*ence &r!( In*!nesi+?0 St!dies in 6 m&arati#e Internati na$ De#e$ &ment 300 n!. 4 E1995F: 78O93. S. A(ir0 S. %+n*+n/+n0 A(enda dan Strate(i PPP Me1!,!d3an Trans&aransi Pen(e$ $aan AP5D EH+n*)n/: H+n*)n/ Instit)te !& 2!'ern+nce St)*ies0 200;FM S!p+n+,0 >",e In& )ence !& %)5 ic %+rticip+ti!n +n* "r+nsp+renc. !n t,e #n!1 e*/e !& t,e D%$D 7e(5ers +n* t,e 8!c+ H)*/et G!ntr! ?0 7+sters ",esis +t t,e Dep+rt(ent !& Acc!)ntin/0 2+*9+, 7+*+ -ni'ersit.0 4!/.+:+rt+0 2003. I. #+siri0 >",e I(p e(ent+ti!n !& Acc!)nt+5i it. +n* "r+nsp+renc. %rincip es !n t,e A%HD 6!r() +ti!n: A G+se St)*. +t t,e District !& S!)t, Hen/:) )?0 Dep+rt(ent !& %! itic+ Sciences0 2+*9+, 7+*+ -ni'ersit.0 4!/.+:+rt+0 2003M S. #risti+nsen +n* %r+ti:n!0 >Decentr+ i<in/ E*)c+ti!n in In*!nesi+?0 Internati na$ ? !rna$ f Ed!cati na$ De#e$ &ment 2;0 n!. 5 E200;F: 513O31. ".I. S):i+*i0 >%en.)s)n+n +n//+r+n %en*+p+t+n *+n 5e +n9+ *+er+, %r!pinsi S) +1esi "en//+r+?0 %r!/r+( %+sc+ S+r9+n+ 7+/ister A*(inistr+si %)5 i:0 -ni'ersit+s 2+*9+, 7+*+0 4!/.+:+rt+0 2004. 82S% W 7A%0 >8!c+ 2!'ern(ent Assess(ent?0 7+/ister A*(inistr+si %)5 i:0 2+*9+, 7+*+ -ni'ersit.0 4!/.+:+rt+0 200;. 7. $!se0 >De(!cr+ti<in/ In&!r(+ti!n +n* G!(()nic+ti!n 5. I(p e(entin/ E/!'ern(ent in In*!nesi+n $e/i!n+ 2!'ern(ent?0 T%e Internati na$ Inf rmati n > Li'rary Re#ie1 3;0 n!. 3 E2004F: 219O2;. D. 3+ is +n* H. D! er.0 >2!'ern(ent 6+i )re0 S!ci+ G+pit+ +n* t,e Appr!pri+teness !& t,e Ne1 Xe+ +n* 7!*e &!r %)5 ic Sect!r $e&!r( in De'e !pin/

18

19

20 21 22 23

G!)ntries?0 W r$d De#e$ &ment 290 n!. 2 E2001F: 245O;3.

24

2.D.Y. Ie *en0 >$ese+rc,in/ %)5 ic Sect!r "r+ns&!r(+ti!n: ",e r! e !& 7+n+/e-(ent Acc!)ntin/?0 2inancia$ Acc !nta'i$ity and Mana(ement 210 n!. 1 E2005F: 99O133.

8;

Stein Kristiansen et a$)

%. 8+e/rei*0 %.2. $!ness0 +n* #. $)5ec:sen0 >%er&!r(+nce 7+n+/e(ent in %r+ctice: ",e N!r1e/i+n 3+.?0 2inancia$ Acc !nta'i$ity and Mana(ement 220 n!. 3 E200;F: 251O70. ". 3eiss0 >2!'ern+nce0 2!!* 2!'ern+nce0 +n* 2 !5+ 2!'ern+nce: G!ncept)+ +n* Act)+ G,+ en/es?0 T%ird W r$d @!arter$y 210 n!. 5 E2000F: 795O815. 2. 6err+<<i0 >O5 i/+t!r. 6)ncti!ns +n* 7ini()( Ser'ice St+n*+r*s &!r In*!nesi+n $e/i!n+ 2!'ern(ent: Se+rc,in/ &!r + 7!*e ?0 P!'$ic Administrati n and De#e$ &ment 250 n!. 3 E2005F: 227O38. 2. #!pits +n* D. Gr+i/0 Trans&arency in G #ernment O&erati ns E3+s,in/t!n0 D.G.: I76 Occ+si!n+ %+per 1580 1998F. Y.$. I+*i<0 >Decentr+ i<+ti!n +n* De(!cr+c. in In*!nesi+: A Griti@)e !& Ne!instit)ti!n+ ist %erspecti'es?0 De#e$ &ment and 6%an(e 350 n!. 4 E2004F: ;97O717. D.D. 7!nt/!(er.0 >H)re+)cr+t0 Ie+ ",.se &Z 8ess!ns &r!( t,e ",ree A*(inistr+-ti'e $e&!r(s?0 W r$d De#e$ &ment 240 n!. 5 E199;F: 953O;0M %. #,+ e/,i+n +n*

25 26 27 28 29 30

13. 31

D+s 2)pt+0 >%)5 ic 7+n+/e(ent +n* t,e Essenti+ %)5 ic Ie+ t, 6)ncti!n?0 W r$d De#e$ &ment 330 n!. 7 E2005F: 1083O99. G. 7!ntes +n* 7. An*re1s0 >I(p e(entin/ $e&!r(s in H! i'i+: "!! 7)c, t! I+n* eA? Internati na$ ? !rna$ f P!'$ic Administrati n 280 n!. 3O40 E2005F: 273O90M 7. N!!r*e/r++& +n* ". A5(+0 >7+n+/e(ent 5. 7e+s)re(entA %)5 ic 7+n+/e(ent %r+ctices +(i*st A(5i/)it.?0 P!'$ic Administrati n 810 n!. 4 E2003F: 853O71. 2.7. 2)ess0 >G!(p+r+ti'e Decentr+ i<+ti!n 8ess!ns &r!( %+:ist+n0 In*!nesi+0 +n* t,e %,i ippines?0 P!'$ic Administrati n Re#ie1 ;50 n!. 2 E2005F: 217O30. D.2. #!ppe 0 >%+t,! !/ies !& Acc!)nt+5i it.: IGANN +n* t,e G,+ en/e !& U7) tip e Acc!)nt+5i ities Dis!r*er=?0 P!'$ic Administrati n Re#ie1 ;50 n!. 1 E2005F: 94O108. H.S. $!(<e: +n* %.3. In/r+,+(0 >Gr!ss %ress)res !& Acc!)nt+5i it.: Initi+ti'e0 G!((+n*0 +n* 6+i )re in t,e $!n Hr!1n % +ne Gr+s,?0 P!'$ic Administrati n Re#ie1 ;00 n!. 3 E2000F: 240O53. #. H+r+t+ +n* %. G+in0 >In&!r(+ti!n0 n!t "ec,n! !/.0 is Essenti+ t! Acc!)nt+5i it.: E ectr!nic $ec!r*s +n* %)5 ic-sect!r 6in+nci+ 7+n+/e(ent?0 T%e Inf rmati n S ciety 170 n!. 4 E2001F: 248. E.E. Oten.! +n* N.S. 8in*0 >6+ces +n* %,+ses !& "r+nsp+renc. $e&!r( in 8!c+ 2!'ern(ent?0 Internati na$ ? !rna$ f P!'$ic Administrati n 270 n!. 5 E2004F: 288. H.S. $!(<e: +n* %.3. In/r+,+(0 >Gr!ss %ress)res !& Acc!)nt+5i it.?0 !p. cit. 2. #!pits +n* D. Gr+i/0 Trans&arency in G #ernment O&erati ns0 !p. cit.M

32 33 34 35 36 37 38

4.

Ie+ *0 >6isc+ "r+nsp+renc.: G!ncepts0 7e+s)re(ent +n* -# %r+ctice?0 P!'$ic Administrati n 810 n!. 4 E2003F: 723O59M #. Ie+r*-8+)re!te0 >A "r+nsp+renc. 2+pA ",e G+se !& E)r!pe+n A/ric) t)r+ G!((ittee 2!'ern+nce?0 P!'$ic P $icy Administrati n 220 n!. 2 E2007F: 239O58.

39

S.%. 3+ 0 >%)5 ic D)sti&ic+ti!n +n* t,e "r+nsp+renc. Ar/)(ent?0 P%i$ s &%ica$ @!arter$y 4;0 n!. 185 E199;F: 501O08M D. Ne. +n*0 >Ac,ie'in/ "r+nsp+renc.: ",e Yisi5 e0 Iin'isi5 e +n* Di'isi5 e in Ac+*e(ic Acc!)nt+5i it. Net1!r:s?0 Or(ani"ati n 140 n!. 4 E2007F: 499O51;.

P!'$ic Sect r Ref rms and 2inancia$ Trans&arency

87

40 41 42 43 44 45 46 47 48 49 50

S.D. %i!tr!1s:i +n* 2. Y+n $.<in0 >Giti<en +ttit)*es t!1+r*s tr+nsp+renc. in !c+ /!'ern(ent?0 T%e American Re#ie1 f P!'$ic Administrati n 37 E2007F: 30;O23. E.E. Oten.! +n* N.S. 8in*0 >6+ces +n* %,+ses !& "r+nsp+renc. $e&!r( in 8!c+ 2!'ern(ent?0 !p. cit.0 p. 288. G. I!!*0 >"r+nsp+renc.?0 in Encyc$ &edia f Dem cratic T% !(%t0 e*ite* 5. %.H. G +r:e +n* D. 6!1er+:er E8!n*!n: $!)t e*/e0 2001F0 pp. 700O01. $. # it/++r*0 6 ntr $$in( 6 rr!&ti n EHer:e e.: -ni'ersit. !& G+ i&!rni+ %ress0 1988FM 3.G. 7itc,e +n* $.S. Si((!ns0 5ey nd P $itics: Mar3ets, We$fare, and t%e 2ai$!re f 5!rea!cracy EH!) *er0 GO: 3est'ie1 %ress0 1994F. D. 2i -2+rci+ +n* I.D. 7+rtine<-7!.+n!0 >-n*erst+n*in/ t,e E'! )ti!n !& E2!'ern(ent: ",e In& )ences !& S.ste(s !& $) es !n %)5 ic Sect!r D.n+(ics?0 Genter &!r "ec,n! !/. in 2!'ern(ent0 -ni'ersit. +t A 5+n.0 -S0 200;. E.3. 3e c, +n* 3. 3!n/0 >2 !5+ In&!r(+ti!n "ec,n! !/. %ress)re +n* 2!'ern(ent Acc!)nt+5i it.: ",e 7e*i+tin/ E&&ect !& D!(estic G!nteBt !n 3e5site Openness?0 ? !rna$ f P!'$ic Administrati n Researc% and T%e ry 110 n!. 4 E2001F: 509O38. A. D1i.+nt!0 >"e +*+n *+n p+nt+n/+n *+ +( pen.e en//+r++n pe(erint+,+n *i In*!nesi+?0 %S##0 2+*9+, 7+*+ -ni'ersit.0 4!/.+:+rt+0 2003. S.D. %i!tr!1s:i +n* 2. Y+n $.<in0 >Giti<en Attit)*es t!1+r*s "r+nsp+renc. in 8!c+ 2!'ern(ent?0 !p. cit. E.E. Oten.! +n* N.S 8in*0 >6+ces +n* %,+ses !& "r+nsp+renc. $e&!r( in 8!c+ 2!'ern(ent?0 !p. cit.0 p. 288. I5i*. I. 6),r0 >G!nstr)cti'e %ress)re +n* Incenti'es t! $e&!r(: 2 !5+ i<+ti!n +n* its I(p+ct t! %)5 ic Sect!r %er&!r(+nce +n* 2!'ern+nce in De'e !pin/ G!)ntries?0 P!'$ic Mana(ement Re#ie1 30 n!. 3 E2001F: 419O43M $. %)tn+(0 Ma3in( Dem cracy W r3: 6i#ic Traditi ns in M dern Ita$y E%rincent!n: %rincet!n -ni'ersit. %ress0 1993FM N. S)n*+r0 >Is De'! )ti!n De(!cr+ti<+ti!nA? W r$d De#e$ &ment 290 n!. 12 E2001F: 2007O23. ",e &! !1in/ is +n !'er'ie1 !& '+ri!)s t.pes !& In*!nesi+n +1s +n* re/) +ti!ns re/+r*in/ *ecentr+ i<+ti!n +n* &in+nci+ (+tters0 &r!( ,i/,er t! !1er r+n:: = UU4Undan(0Undan( is t,e ,i/,est-!r*er centr+ /!'ern(ent +10 &!r() +te* 5. t,e n+ti!n+ p+r i+(ent ED%$F +n* +ppr!'e* 5. t,e %resi*ent. = PP4Perat!ran Pemerinta% is + /!'ern(ent re/) +ti!n &!r() +te* 5. t,e %resi*ent &!r t,e c!(p eti!n +n* eBec)ti!n !& +n Undan(0Undan(. = In&res (e+ns Instr!3si Presiden !r %resi*enti+ Instr)cti!n. = Ke&res is t,e +55re'i+ti!n &!r Ke&!t!san Presiden0 1,ic, (e+ns %resi*enti+ Decree. = Ke&men (+ns Ke&!t!san Menteri !r 7inisteri+ Decree. = Permen4Permenda(ri is t,e +55re'i+ti!n &!r Perat!ran Menteri Da$am Ne(eri,

51

(e+nin/ + re/) +ti!n &r!( t,e 7inistr. !& I!(e A&&+irs. = Perda APerat!ran daera%B is + !c+ 5.- +10 &!r() +te* 5. t,e !c+ p+r i+(ent ED%$DF +n* +ppr!'e* 5. t,e /!'ern!r !r *istrict ,e+*.