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Articles
Articles
Analysis of the Effectiveness and Accountability of Budget Management at the General Election Supervisory Agency (BAWASLU) of North Toraja Regency
Serli Banna, Nasrun Julyarman, Nasruddin, Bakhtiar
View Author Affiliations
- Serli Banna: Uiversitas Andi Djemma, Indonesia
- Nasrun Julyarman: Uiversitas Andi Djemma, Indonesia
- Nasruddin: Uiversitas Andi Djemma, Indonesia
- Bakhtiar: Uiversitas Andi Djemma, Indonesia
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Abstract
This study aims to examine the accountability and effectiveness of budget management at the Election Supervisory Agency (Bawaslu) of North Toraja Regency. The study focuses on the conformity of administration, reporting, and accountability mechanisms for election funds with applicable regulations. A qualitative method with a phenomenological approach was applied. Data were collected through observation, interviews, documentation, literature review, and internet-based searches. The data analysis techniques consisted of data reduction, data display, and conclusion drawing. Data validity was tested using source and method triangulation. The findings indicate that the accountability of Bawaslu of North Toraja Regency is considered good and has followed the principles of transparency and central government regulations. Accountability is reflected in legal and honesty accountability, managerial accountability, policy accountability, and financial accountability. In terms of financial effectiveness, based on the Decree of the Minister of Home Affairs Number 690.900-327 of 1996, the realization of Bawaslu’s expenditure budget was classified as highly effective, reaching 90% in 2024 and increasing to 100% in 2025. However, the indicator related to the timeliness of monthly reporting to the Chairperson of Bawaslu was still categorized as not yet implemented (BT). Overall, budget management has been carried out optimally through the use of the Statement of Expenditure Responsibility (SPTB) and Accountability Report (SPJ) instruments to support election supervision duties.
Author Biographies
Serli Banna
Uiversitas Andi Djemma
Management and Entrepreneurship Study Program, Uiversitas Andi Djemma, Palopo City, South Sulawesi Province, Indonesia.
Nasrun Julyarman
Uiversitas Andi Djemma
Management and Entrepreneurship Study Program, Uiversitas Andi Djemma, Palopo City, South Sulawesi Province, Indonesia.
Nasruddin
Uiversitas Andi Djemma
Management and Entrepreneurship Study Program, Uiversitas Andi Djemma, Palopo City, South Sulawesi Province, Indonesia.
Bakhtiar
Uiversitas Andi Djemma
Management and Entrepreneurship Study Program, Uiversitas Andi Djemma, Palopo City, South Sulawesi Province, Indonesia.
Article Identifiers
- Article Title: Analysis of the Effectiveness and Accountability of Budget Management at the General Election Supervisory Agency (BAWASLU) of North Toraja Regency
- DOI: 10.59431/ijer.v6i2.837
- Publication Date: 2026-06-28
- Journal: Indonesian Journal Economic Review (IJER)
- Volume: 6
- Issue: 2
- Pages: 826–835
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Issue Information
Article Details
| Volume: | 6 |
| Issue: | 2 |
| Year: | 2026 |
| Published: | 2026-06-28 |
| Pages: | 826–835 |
| Section: | Articles |
Additional Information
How to Cite
Banna, S., Julyarman, N., Nasruddin, & Bakhtiar. (2026). Analysis of the Effectiveness and Accountability of Budget Management at the General Election Supervisory Agency (BAWASLU) of North Toraja Regency. Indonesian Journal Economic Review (IJER), 6(2), 826–835. https://doi.org/10.59431/ijer.v6i2.837
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This work is licensed under a Creative Commons License.
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