Beyond Compliance: A Systematic Review of Ethics, Accountability, And Transparency in Indonesian Governance
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Abstract
This article discusses a Systematic Review of Ethics, Accountability, and Transpar- ency in Indonesian Governance. This topic falls within the public ethics and public accountability cluster in public administration studies, which emphasizes how moral principles, institutional integrity, and accountability mechanisms establish transparent and trustworthy governance. For a long time, accountability studies focused more on fiscal reporting and administrative control, while transparency focused on regulations and digitalization, and ethics related to corruption or the individual behaviour of of- ficials. However, there are significant lacks of research that systematically integrates these three aspects. This article fills that gap through a systematic literature review of publications from 2015 to 2025 regarding ethics, accountability, and transparency in the public sector in Indonesia. Based on the classic Friedrich-Finer debate, prin- cipal-agent theory, and the Public Accountability Framework, this analysis positions ethics as a normative foundation, transparency as an information tool, and account- ability as a multidimensional practice. The results show that despite digitization initia- tives, a weak ethical foundation hinders their effectiveness in preventing corruption and eroding public trust. This article synthesizes diverse literature and proposes an integrated public administration governance framework that emphasizes the impor- tance of ethical, accountable, and transparent governance in Indonesia, while also enriching the governance discourse.
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RAHMAH HANIFA, Maftuh et al.
Beyond Compliance: A Systematic Review of Ethics, Accountability, And Transparency in Indonesian Governance.
Policy & Governance Review, [S.l.], v. 10, n. 1, p. 85-102, jan. 2026.
ISSN 2580-4820.
Available at: <https://journal.iapa.or.id/pgr/article/view/1361>. Date accessed: 17 jan. 2026.
doi: https://doi.org/10.30589/pgr.v10i1.1361.
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006). New public management is dead - Long live digital-era governance. Journal of Public Administration Research and Theory, 16(3), 467– 494. https://doi.org/10.1093/jopart/mui057
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Fitriani, D., Md Shahbudin, A. S., & Shauki, E. R. (2024). Exploring BUMDES accountability: Balancing expectations and reality. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2402083
Fox, J. (2007). The uncertain relationship between transparency and accountability. Development in Practice, 17(4–5), 663–671. https://doi. org/10.1080/09614520701469955
Friedrich, C. J. (1940). Public Policy and the Nature of Administrative Responsibility. Public Policy: A Yearbook of the Graduate School of Public Administration, 1, 3–24.
Gailmard, S. (2014). Accountability and Principal–Agent Theory. The Oxford Handbook of Public Accountability, April 2018, 1–19. https://doi.org/10.1093/oxfordhb/9780199641253.013.0016
Ginting, A. H., Widianingsih, I., Mulyawan, R., & Nurasa, H. (2023). Village Government’s Risk Management and Village Fund Administration in Indonesia. Sustainability (Switzerland), 15(24), 1–17. https://doi.org/10.3390/su152416706
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does competency, commitment, and internal control influence accountability? Journal of Asian Finance, Economics and Business, 7(4), 223–233. https://doi.org/10.13106/JAFEB.2020.VOL7.NO4.223
Haryanto, Berenschot, W., & Aspinall, E. (2025). Participation without accountability: deliberative democracy in village Indonesia. South East Asia Research, 33(1), 49–67. https://doi.org/10.1080/ 0967828X.2025.2483162
Heald, D. (2006). Transparency as an instrumental value. Proceedings of the British Academy, 135, 59–73.
Hoesein, Z. A., Halim, P., & Arifuddin, A. (2021). State ethics as the basicof legal policy for handling of Covid-19 in Indonesia. International Journal of Criminology and Sociology, 10(021), 244–248. https://doi.org/10.6000/1929-4409.2021.10.29
Hood, C. (2006). Transparency The Key to Better Governance? In Transparency The Key to Better Governance? (Issue May). https://doi. org/10.5871/bacad/9780197263839.001.0001
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