Thank you for visiting my page. It is my pleasure to welcome you to this page as an easy access to my articles, lectures, books and all academic works that I have developed as a scholar. This page is provided for students, academics, bureaucrats, journalists, politicians, and any guests who are interested to my works and activities. I am a lecturer and researcher at the Department of Public Policy and Management, or formerly Department of Public Administration, Faculty of Social and Political Science, Gadjah Mada Unive...[detail]
Revenue Sources in Indonesian State Budget
18 April 2018
In a modern and democratic state, the main source of revenues should be from the surpluses of income of the whole society. Therefore, tax is a fundamental source of state revenue. The Indonesian government has been able to transform the state budget from natural-resource dependent revenues in 1970s and 1980s to a tax-based budgeting system in the last two decades. Amid the urgent need to revive infrastructures to maintain its economic growth, however, there are new challenges for tax system and tax administration in the country. The low level of tax coverage and tax ratio, the big number of unregistered tax-payers, the integrity in the tax administration, are just a few elements of policy challenges that have to be answered by public authorities at the national as well as the regional levels.
Case #3, Good Public Official in A Quandary
26 Februari 2018
As part of a learning process on self positioning in a moral dilemma, a case on public procurement is presented to the students. This case is something that would be practically faced by many of the public officials in Indonesia. A systemic issue on integrity, a problem on relations between political appointees and career bureaucrats, and the modal dilemma among public officials, are supposedly presented in this case. Students are requested to analyse the case and discuss with their colleagues in the class, and they are expected to propose strategic recommendations to the issue of public accountability in Indonesia.
Politics of Public Budgeting in Indonesia: A Quest for Transparency and Accountability, Murdoch-UGM Joint Seminar, Jogja
13 Februari 2018
For an intensive joint workshop on Asian political development conducted by Murdoch university and Gadjah Mada university, I presented an Indonesian case of public budgeting. Democracy has opened up the way Indonesian government carries out activities, including those related to the use of financial resources within the government. The budget itemizing has been improved in the last two decades and many elements of legislatures and government authorities are currently involved in budgeting process, and it applies both for preparing the national budget (APBN) or sub-national budgets (APBD). New concepts of values for money, performance-based budgeting, accrual-based government accounting, and more universal standards for public budgeting are put in place. Indonesian position on budget transparency is at the upper-middle rank among Asian countries.
Nevertheless, such newly introduced systems have not been able to stop political corruptions, leakages, and malfeasance in Indonesian public budget. Cases that are recently brought to the court even indicate that political corruptions, involving legislatures, governors, and heads of districts, are still rampant.
I would argue that the issue in Indonesia is rather unique because transparency is not the main factor for creating good governance in public budgeting. Transparency has to be supported by a stronger public engagement to enhance accountability in public budgeting. And what is meant by accountability should be extended beyond the accounting and procedural mechanisms, to ensure that all financial resources should result in better services and quality of life for all citizens.
Legitimacy and Compliance
17 November 2017
After the Midterm exam, the topic on legitimacy and compliance is still relevant to discuss. Academic literatures on power and authorities usually talk about sources of power that any individual can have. The main moral justice for anybody who hold the power is that it has to be controlled, and/or to be used for the betterment of all. Hence, the concept of legitimacy is actually derived from the importance of responsibility and accountability. Any use of power is legitimate as long as it is followed by a good will to deliver or to give to others. The more technical discussions about authorities, a legal form of power, is also related to compliance, i.e. how every individuals who hold authorities should comply with public values of accountability.
Lecture #1, What is accountability and why is it imperative?