Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management
DOI:
https://doi.org/10.55927/ajma.v5i3.16640Keywords:
Governance Analysis, Accountability, Transparency, Disaster Management, Stewardship TheoryAbstract
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.
Downloads
References
Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x.
Chrisman, J. J., Chua, J. H., Kellermanns, F. W., & Chang, E. P. (2007). Are economic, management, and family business theories applicable to all small firms? Entrepreneurship Theory and Practice, 31(5), 775–782. https://doi.org/10.1111/j.1540-6520.2007.00196.x.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47. https://doi.org/10.5465/amr.1997.9707180258.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Schoorman, F. D., Mayer, R. C., & Davis, J. H. (2007). An integrative model of organizational trust: Past, present, and future. Academy of Management Review, 32(2), 344–354. https://doi.org/10.5465/amr.2007.24348410.
Van Slyke, D. M. (2007). Agents or stewards? Using theory to understand the government-nonprofit contracting relationship. Journal of Public Administration Research and Theory, 17(2), 157–187. https://doi.org/10.1093/jopart/mul012.
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Afifah Fauzah Lathifah, Markus A.K.B Hallan, Filipus Argentano Guntur Suryaputra

This work is licensed under a Creative Commons Attribution 4.0 International License.





























