The Indonesian Journal of Accounting Research

Detail Cakupan

Abstract: E-governance has become increasingly important to deliver better public services, and increase public trust. One of Indonesia’s e-government reform initiatives was to improve public spending efficiency through public e-procurement system. It is argued that an effective national e-procurement system will potentially generate great savings in the government expenditure, assist in delivering better public services and increase trust. Despite the reform, Indonesia’s public e-procurement has not been very successful due to socio-economic problems. With a specific focus on e-procurement and the issues of transparency and accountability in Indonesia, this research aims to investigate the role and barriers of information technology in enhancing information transparency and accountability to the public. Actor-network theory and the notion of delegation approach are employed in this research. Six semi-structured interviews were conducted with the developers and management of Indonesia Government e-Procurement System, which includes the e-Procurement Directory staff in the Institution of Government Procurement Policy (IGPP), and the users of an e-procurement system. This research concludes that information technology was delegated to automate the procurement process to increase transparency, accountability and prevent fraud. However, barriers of e-literacy, lack of leadership, a reluctance of implementation, and lack of infrastructure created obstacles to attain the goals. This infers that social and technical aspects are interrelated and empower each other to support the technology in enhancing information transparency and accountability. This research suggests that there should be an increased collaborative approach between the developers and users in the application development and implementation to improve e-procurement system implementation to achieve transparency and accountability.Abstrak: E-governance telah menjadi semakin penting untuk memberikan layanan