Proceedings of the UUM 13th International Legal Conference 2025 (UUMILC 2025)

UUM 13th International Legal Conference 2025 (UUMILC 2025)

📍Sintok, Malaysia🗓️ 22-23 October 2025

Public Procurement Contract As Reflection of Social Accountability

Authors
Taufik Hidayat Lubis1, *, Zaiunuddin Zaiunuddin2, Ismail Koto3
1Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
2Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
3Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
*Corresponding author. Email: taufikhidayat@umsu.ac.id
Corresponding Author
Taufik Hidayat Lubis
Available Online 7 October 2026.
DOI
10.2991/978-94-6239-785-9_51How to use a DOI?
Keywords
Contract; Public Procurement; Social Accountability; Transparency
Abstract

Public procurement contracts occupy a unique position at the intersection of law, governance, and society. Far beyond their economic and administrative functions, these contracts serve as normative instruments that reflect and reproduce the values of accountability, transparency, and legitimacy in public decision-making. This paper advances the argument that procurement contracts operate as reflections of social responsibility, insofar as they embody the state’s commitment to procedural fairness and distributive justice. Drawing on governance theory and principles of public accountability, the study conceptualizes procurement as a relational framework in which legal norms, institutional practices, and societal expectations converge. By examining procurement regimes through the lens of accountability theory, the paper contends that contracts are not only mechanisms of resource allocation but also sites where power, trust, and legitimacy are negotiated. The analysis underscores that the true significance of procurement lies less in technical compliance with formal rules than in its capacity to institutionalize accountability as both a legal and governance practice.

Copyright
© 2026 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 UUM 13th International Legal Conference 2025 (UUMILC 2025)
Series
Atlantis Highlights in Social Sciences, Education and Humanities
Publication Date
7 October 2026
ISBN
978-94-6239-785-9
ISSN
2667-128X
DOI
10.2991/978-94-6239-785-9_51How to use a DOI?
Copyright
© 2026 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

TY  - CONF
AU  - Taufik Hidayat Lubis
AU  - Zaiunuddin Zaiunuddin
AU  - Ismail Koto
PY  - 2026
DA  - 2026/10/07
TI  - Public Procurement Contract As Reflection of Social Accountability
BT  - Proceedings of the UUM 13th International Legal Conference 2025 (UUMILC 2025)
PB  - Atlantis Press
SP  - 735
EP  - 745
SN  - 2667-128X
UR  - https://doi.org/10.2991/978-94-6239-785-9_51
DO  - 10.2991/978-94-6239-785-9_51
ID  - Lubis2026
ER  -