Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management

Authors

  • Afifah Fauzah Lathifah Universitas Nusa Cendana
  • Markus A.K.B Hallan Universitas Nusa Cendana
  • Filipus Argentano Guntur Suryaputra Universitas Nusa Cendana

DOI:

https://doi.org/10.55927/ajma.v5i3.16640

Keywords:

Governance Analysis, Accountability, Transparency, Disaster Management, Stewardship Theory

Abstract

This study analyzes the governance of Unforeseen Expenditures (BTT) during the Mount Lewotobi eruption in East Flores Regency. Employing a qualitative case study with stewardship theory, data were gathered through documentary analysis and semi-structured interviews with regional disaster agency (BPBD) and village officials. The findings reveal a governance paradox: internal administrative accountability is rigorously enforced through an eleven-tier document verification system, yet public transparency is heavily constrained. Financial data in the digital system (SIPD) is highly aggregated, while field-level information depends on manual ledgers and village loudspeakers, causing severe information asymmetry for independent evacuees. This research implies a critical need to transition emergency financial reporting toward open, interactive digital transparency.

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Published

2026-07-26

How to Cite

Lathifah, A. F., Hallan, M. A., & Suryaputra, F. A. G. (2026). Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management. Asian Journal of Management Analytics, 5(3), 543–552. https://doi.org/10.55927/ajma.v5i3.16640

Issue

Section

Articles