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Analysis of the Effectiveness and Accountability of Budget Management at the General Election Supervisory Agency (BAWASLU) of North Toraja Regency

  • 1*,2,3,4 Uiversitas Andi Djemma

* Corresponding Author: Serli Banna

Open Access
DOI
https://doi.org/10.59431/ijer.v6i2.837
Published
Pages
826–835

Issue

Vol. 6 No. 2 (2026)

Indonesian Journal Economic Review (IJER)
June

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.

Keywords

Accountability Budget Effectiveness Bawaslu of North Toraja

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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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.

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Copyright (c) 2026 Serli Banna, Nasrun Julyarman, Nasruddin, Bakhtiar

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