Evaluation of the Performance of the Malang City Regional Government in the Implementation of the Government Agency Performance Accountability System (SAKIP)

Authors

DOI:

https://doi.org/10.69812/jgs.v2i3.192

Keywords:

Accountability, Governance, SPBE, SAKIP, Sustainable Development

Abstract

This study evaluates how the Malang City Government integrates accountability-based governance and sustainable development within the implementation of the Government Agency Performance Accountability System (SAKIP) in 2024. The study aims to (1) assess the effectiveness of SAKIP and the Electronic-Based Government System (SPBE) in strengthening governance performance, (2) analyze their linkage with key social, economic, and environmental outcomes, and (3) formulate an integrated interpretation of Malang City’s 2024 performance as a model of sustainable urban governance. A qualitative descriptive design with systematic document analysis was employed, drawing on the 2024 Government Agency Performance Report (LKjIP), the Local Government Implementation Report (LPPD), the 2024 AKIP Evaluation Report, regional development plans and complementary statistical and regulatory sources. The findings show that Malang’s performance achievement reached 101.51%, with a SAKIP score of 81.8 and an SPBE index of 4.24, accompanied by an increase in the Human Development Index to 83.42, economic growth of 5.93%, and an Environmental Quality Index of 61.76, supported by innovations in creative economy development, human resource improvement, digital public services, and community-based environmental management. The study concludes that the synergy between accountability instruments, digital transformation, and sustainability-oriented policies has positioned Malang City as a promising model of integrated urban governance, while highlighting remaining challenges related to digital inclusion, fiscal capacity, and long-term impact measurement that must be addressed to secure more equitable and resilient development in the future.

Downloads

Download data is not yet available.

References

Achmad, A., Hasyim, S., Dahlan, B., & Aulia, D. N. (2015). Modeling of urban growth in tsunami-prone city using logistic regression: Analysis of Banda Aceh, Indonesia. Applied Geography, 62, 237–246. https://doi.org/10.1016/J.APGEOG.2015.05.001

Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in So…. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/J.SBSPRO.2015.11.172

Benites, A. J., & Simões, A. F. (2021). Assessing the urban sustainable development strategy: An application of a smart city services sustainability taxonomy. Ecological Indicators, 127, 107734. https://doi.org/10.1016/J.ECOLIND.2021.107734

Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264–271. https://doi.org/10.1016/J.GIQ.2010.03.001

Bowen, G. A. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27–40. https://doi.org/10.3316/QRJ0902027/FULL/XML

Budi, N. F. A., Fitriani, W. R., Hidayanto, A. N., Kurnia, S., & Inan, D. I. (2020). A study of government 2.0 implementation in Indonesia. Socio-Economic Planning Sciences, 72, 100920. https://doi.org/10.1016/J.SEPS.2020.100920

Carter, N., Bryant-Lukosius, D., Dicenso, A., Blythe, J., & Neville, A. J. (2014). The use of triangulation in qualitative research. Oncology Nursing Forum, 41(5), 545–547. https://doi.org/10.1188/14.ONF.545-547

Chen, Y., & Chen, Z. (2024). Can e-government online services offer enhanced governance support? A national-level analysis based on fsQCA and NCA. Journal of Innovation & Knowledge, 9(3), 100526. https://doi.org/10.1016/J.JIK.2024.100526

Fajary, F. R., Lee, H. S., Kubota, T., Bhanage, V., Pradana, R. P., Nimiya, H., & Putra, I. D. G. A. (2024). Comprehensive spatiotemporal evaluation of urban growth, surface urban heat island, and urban thermal conditions on Java island of Indonesia and implications for urban planning. Heliyon, 10(13), e33708. https://doi.org/10.1016/J.HELIYON.2024.E33708

Firman, T. (2010). Multi local-government under Indonesia’s decentralization reform: The case of Kartamantul (The Greater Yogyakarta). Habitat International, 34(4), 400–405. https://doi.org/10.1016/J.HABITATINT.2009.11.005

Fossati, D. (2016). Beyond “Good Governance”: The Multi-level Politics of Health Insurance for the Poor in Indonesia. World Development, 87, 291–306. https://doi.org/10.1016/J.WORLDDEV.2016.06.020

Hall, S., & Liebenberg, L. (2024). Qualitative Description as an Introductory Method to Qualitative Research for Master’s-Level Students and Research Trainees. International Journal of Qualitative Methods, 23. https://doi.org/10.1177/16094069241242264;PAGEGROUP:STRING:PUBLICATION

Hilmawan, R., Aprianti, Y., Yudaruddin, R., Anggraini Bintoro, R. F., Suharsono, Fitrianto, Y., & Wahyuningsih, N. (2023). Public sector innovation in local government and its impact on development outcomes: Empirical evidence in Indonesia. Heliyon, 9(12), e22833. https://doi.org/10.1016/J.HELIYON.2023.E22833

Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. In Qualitative Data Analysis A Methods Sourcebook (3rd ed., Vol. 47, Issue Suppl 4). SAGE Publications. http://www.uk.sagepub.com/books/Book239534?siteId=sage-uk

Moon, M. D. (2019). Triangulation: A Method to Increase Validity, Reliability, and Legitimation in Clinical Research. Journal of Emergency Nursing, 45(1), 103–105. https://doi.org/10.1016/j.jen.2018.11.004

Muhammad, N. S., Hermawan, S., & Abadiyah, R. (2024). Effectiveness of the E-SAKIP Application in Monitoring and Evaluating Performance at the Surabaya High Religious Court. International Journal of Economics Development Research (IJEDR), 5(6), 5288–5309. https://doi.org/10.37385/IJEDR.V5I6.5947

Nofianti, L., & Suseno, N. S. (2014a). Factors Affecting Implementation of Good Government Governance (GGG) and their Implications towards Performance Accountability. Procedia - Social and Behavioral Sciences, 164, 98–105. https://doi.org/10.1016/J.SBSPRO.2014.11.056

Nofianti, L., & Suseno, N. S. (2014b). Factors Affecting Implementation of Good Government Governance (GGG) and their Implications towards Performance Accountability. Procedia - Social and Behavioral Sciences, 164, 98–105. https://doi.org/10.1016/J.SBSPRO.2014.11.056

Rakhman, F., & Wijayana, S. (2024). Human development and the quality of financial reporting among the local governments in Indonesia. Journal of International Accounting, Auditing and Taxation, 56, 100634. https://doi.org/10.1016/J.INTACCAUDTAX.2024.100634

Rustiadi, E., Pravitasari, A. E., Setiawan, Y., Mulya, S. P., Pribadi, D. O., & Tsutsumida, N. (2021). Impact of continuous Jakarta megacity urban expansion on the formation of the Jakarta-Bandung conurbation over the rice farm regions. Cities, 111, 103000. https://doi.org/10.1016/J.CITIES.2020.103000

Sabani, A., Farah, M. H., & Sari Dewi, D. R. (2019). Indonesia in the Spotlight: Combating Corruption through ICT enabled Governance. Procedia Computer Science, 161, 324–332. https://doi.org/10.1016/J.PROCS.2019.11.130

Saleh, H., Surya, B., Ahmad, D. N. A., & Manda, D. (2020). The Role of Natural and Human Resources on Economic Growth and Regional Development: With Discussion of Open Innovation Dynamics. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 103. https://doi.org/10.3390/JOITMC6040103

Sandelowski, M. (2010). What’s in a name? Qualitative description revisited. Research in Nursing and Health, 33(1), 77–84. https://doi.org/10.1002/NUR.20362

Sukmadilaga, C., Pratama, A., & Mulyani, S. (2015). Good Governance Implementation in Public Sector: Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. Procedia - Social and Behavioral Sciences, 211, 513–518. https://doi.org/10.1016/J.SBSPRO.2015.11.068

Tarigan, A. K. M., Sagala, S., Samsura, D. A. A., Fiisabiilillah, D. F., Simarmata, H. A., & Nababan, M. (2016). Bandung City, Indonesia. Cities, 50, 100–110. https://doi.org/10.1016/J.CITIES.2015.09.005

Tarigan, A. K. M., Samsura, D. A. A., Sagala, S., & Pencawan, A. V. M. (2017). Medan City: Development and governance under the decentralisation era. Cities, 71, 135–146. https://doi.org/10.1016/J.CITIES.2017.07.002

Tursina, Syamsidik, Kato, S., Afifuddin, M., & Al Farizi, M. D. (2025). Onshore probabilistic tsunami hazard assessments through compounding the dynamic interactions of sea level rise, tidal levels, and land use changes: A case study of Banda Aceh, 20 Years after the 2004 Aceh Tsunami. International Journal of Disaster Risk Reduction, 128, 105733. https://doi.org/10.1016/J.IJDRR.2025.105733

Usman, A., Wirawan, H., & Zulkifli. (2021). The effect of human capital and physical capital on regional financial condition: the moderating effect of management control system. Heliyon, 7(5), e06945. https://doi.org/10.1016/J.HELIYON.2021.E06945

Vidyattama, Y. (2016). Inter‐provincial migration and 1975–2005 regional growth in Indonesia. Papers in Regional Science, 95, S87–S106. https://doi.org/10.1111/PIRS.12120

Downloads

Published

2025-11-30

How to Cite

Wijaya, D. P., Laila, N., & Amiroh, W. A. (2025). Evaluation of the Performance of the Malang City Regional Government in the Implementation of the Government Agency Performance Accountability System (SAKIP). Journal Governance Society , 2(3), 149–162. https://doi.org/10.69812/jgs.v2i3.192