Construction of the Meaning of Honesty as Social Accountability in PAD Reporting

Ritma Tri Astuthy; Alimuddin; Syarifuddin

doi:10.55681/economina.v5i6.2629

Authors

Ritma Tri Astuthy Universitas Hasanuddin, Makassar, Indonesia
Alimuddin Universitas Hasanuddin, Makassar, Indonesia
Syarifuddin Universitas Hasanuddin, Makassar, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i6.2629

Keywords:

Honesty, Social Accountability, PAD Reporting, Social Accounting, Bapenda

Abstract

This study aims to construct the meaning of honesty as a form of social accountability in reporting Regional Original Revenue (PAD) at the Regional Revenue Agency of Taliabu Island Regency. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with three informants, namely the Head of Bapenda, the Head of Revenue Division, and the Treasurer of Bapenda Receipts of Taliabu Island Regency. Data analysis was carried out through data reduction, theme categorization, interpretation of meaning, and drawing conclusions. The results of the study indicate that honesty in PAD reporting is constructed in five main meanings, namely honesty as a match between data and facts, honesty as the courage to convey PAD realization as it is, honesty as a public mandate, honesty as a moral control mechanism, and honesty as a basis for social accountability. The research findings indicate that PAD reporting is not only interpreted as an administrative and technical process, but also as a social practice that contains moral, legal, and public responsibilities. Honesty is an important foundation in building transparency, strengthening public trust, and producing accountable regional financial information. This research contributes to the development of public sector social accounting studies by placing the value of honesty as an important element in the practice of accountability in regional financial reporting.

Downloads

Download data is not yet available.

References

Adriana, A., & Ritonga, I. T. (2018). Analysis of local financial management transparency based on websites on local government in Java. Jurnal Dinamika Akuntansi, 10(1), 13–26. DOI: 10.15294/jda.v10i1.12558.

Badewin, B., Elizabeth, R., Rusmardiana, A., Rely, G., & Judijanto, L. (2025). Accountability and transparency in local government financial reporting: An empirical study in Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 13(4), 831–842. DOI: 10.37641/jiakes.v13i4.3642.

Fox, J. A. (2015). Social accountability: What does the evidence really say? World Development, 72, 346–361. DOI: 10.1016/j.worlddev.2015.03.011.

Fox, J. A. (2018). The political construction of accountability keywords. IDS Bulletin, 49(2), 65–80. DOI: 10.19088/1968-2018.136.

Li, Y., Koppenjan, J., & Wang, H. (2025). Individual, organizational, and institutional accountability: A systematic literature review in public administration. Public Management Review, 27(11), 2764–2794. DOI: 10.1080/14719037.2024.2369799.

Overman, S., & Schillemans, T. (2022). Toward a public administration theory of felt accountability. Public Administration Review, 82(1), 12–22. DOI: 10.1111/puar.13417.

Pérez-Durán, I. (2024). Twenty-five years of accountability research in public administration: Authorship, themes, methods, and future trends. International Review of Administrative Sciences. DOI: 10.1177/00208523231211751.

Prawati, L. D., & Murwaningsari, E. (2024). Determinant factors of financial reporting quality in local government: The evidence from public sector in Indonesia. Journal of Applied Finance and Accounting, 11(2). DOI: 10.21512/jafa.v11i2.12469.

Retolaza, J. L., & San-Jose, L. (2021). Understanding social accounting based on evidence. SAGE Open, 11(2), 1–14. DOI: 10.1177/21582440211003865.

Ritonga, I. T., & Syahrir, S. (2016). Mengukur transparansi pengelolaan keuangan daerah di Indonesia: Berbasis website. Jurnal Akuntansi dan Auditing Indonesia, 20(2), 110–126. DOI: 10.20885/jaai.vol20.iss2.art4.

Schillemans, T., Overman, S., Fawcett, P., Flinders, M., Fredriksson, M., Laegreid, P., Maggetti, M., Papadopoulos, Y., Rubecksen, K., Rykkja, L. H., Salomonsen, H. H., Smullen, A., & Wood, M. (2021). Understanding felt accountability: The institutional antecedents of the felt accountability of agency-CEO’s to central government. Governance, 34(3), 893–916. DOI: 10.1111/gove.12547.

Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2020). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1), 106801. DOI: 10.1016/j.jaccpubpol.2020.106801.