Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024)

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Answerability and Enforcement of Special Autonomy Funds in Southwest Papua Province

Authors
Bernadus Asmuruf1, *
1Public Administration, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: bertas2507@gmail.com
Corresponding Author
Bernadus Asmuruf
Available Online 5 August 2025.
DOI
10.2991/978-94-6463-791-5_85How to use a DOI?
Keywords
Accountability; Financial Management; Special Autonomy Funds
Abstract

This study aims to explain how the Accountability of Financial Management of Special Autonomy Funds in the Province of West Papua. This study uses a qualitative method with a case study research design. Data collection techniques through observation, interviews, and document review. Then the data analysis technique is carried out by data collection, data reduction, data presentation, and verification and confirmation of conclusions. The research results show that Accountability for Financial Management of the Special Autonomy Fund in Southwest Papua Province has been realized but is not yet optimal. In terms of answerability indicators, the financial accountability model by Southwest Papua Province is in accordance with real conditions through program planning, submission of disbursement in the form of TOR which is input to SIPD. However, the financial report is only internal and cannot be accessed by the public. Then in the enforcement indicator, the party or agency that oversees financial management is the Inspectorate of Southwest Papua Province. The Southwest Papua Province Inspectorate’s response if an agency violates the rules is to issue a first to third warning letter. If this is not heeded, then the agency will be given sanctions in accordance with the SOP for Southwest Papua Province.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 August 2025
ISBN
978-94-6463-791-5
ISSN
2352-5398
DOI
10.2991/978-94-6463-791-5_85How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Bernadus Asmuruf
PY  - 2025
DA  - 2025/08/05
TI  - Answerability and Enforcement of Special Autonomy Funds in Southwest Papua Province
BT  - Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024)
PB  - Atlantis Press
SP  - 872
EP  - 878
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-791-5_85
DO  - 10.2991/978-94-6463-791-5_85
ID  - Asmuruf2025
ER  -