Gender issues in local government accountability reports: insights from Islamic regions in Indonesia

Authors

  • Habib Muhammad Shahib Universitas Fajar, Makassar, Indonesia https://orcid.org/0000-0002-1744-4260
  • Nur Amanah Universitas Fajar, Makassar, Indonesia
  • Mohamed Omar Abdulrahim Misurata University, Misurata, Libya

DOI:

https://doi.org/10.21580/jiafr.2023.5.2.18062

Keywords:

accountability, gender, local government, Islamic values

Abstract

Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-programs-reporting to the public, especially in Islamic areas, in the context of a democratic country like Indonesia.

Method - The provincial governments of Aceh and West Sumatra were the main settings for this study, as they are the two main Islamic regions in Indonesia. This study used a qualitative content analysis approach to analyze the research data based on Accountability Reports in the span of 2017-2021, which was the primary data source for this research.

Result - The results showed that the disclosure of gender issues in the accountability reports of the two provincial governments was still low, below 50% of the 18 indicator items used in this study. In addition, there is no standardized format for submitting government performance indicators and explanations.

Implication - This research emphasizes that there is still a need for public encouragement for specific issues to receive an optimal policy share at the local government level.

Originality - This is the first study known to examine Islamic values and gender disclosures in local government settings.

Downloads

Download data is not yet available.

References

Abdul Latif Jameel Poverty Action Lab. (2021). Improving gender equality in Indonesia: The importance of addressing gender norms. https://www.povertyactionlab.org/blog/12-20-21/improving-gender-equality-indonesia-importance-addressing-gender-norms

Adams, C. A. (2015). Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment (Vol. 6, Issue 3, p. 441). https://doi.org/10.1108/sampj-04-2015-0021

Ampaire, E. L., Acosta, M., Huyer, S., Kigonya, R., Muchunguzi, P., Muna, R., & Jassogne, L. (2020). Gender in climate change, agriculture, and natural resource policies: Insights from East Africa. Climatic Change, 158(1), 43–60.

Aspinall, E. (2013). A NATION IN FRAGMENTS: Patronage and Neoliberalism in Contemporary Indonesia. Critical Asian Studies, 45(1), 27–54. https://doi.org/10.1080/14672715.2013.758820

Aspinall, E., & Mas’ udi, W. (2017). The 2017 Pilkada (local elections) in Indonesia: Clientelism, programmatic politics and social networks. Contemporary Southeast Asia: A Journal of International and Strategic Affairs, 39(3), 417–426.

Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036–1071. https://doi.org/10.1108/AAAJ-04-2012-00998

Christensen, T., Yamamoto, K., & Aoyagi, S. (2020). Trust in local government: Service satisfaction, culture, and demography. Administration & Society, 52(8), 1268–1296.

Cohen, S., Manes-Rossi, F., & Brusca, I. (2023). Are SDGs being translated into accounting terms? Evidence from European cities. Public Money & Management, 43(7), 669–678. https://doi.org/10.1080/09540962.2023.2243543

da Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S., & de Sousa, L. (2016). Measuring Local Government Transparency. Public Management Review, 18(6), 866–893. https://doi.org/10.1080/14719037.2015.1051572

de Souza Gonçalves, R., de Medeiros, O. R., Jreige Weffort, E. F., & Katsumi Niyama, J. (2014). A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms. In C. D. A. Wanderley & F. Frezatti (Eds.), Accounting in Latin America (Vol. 14, pp. 75–103). Emerald Group Publishing Limited. https://doi.org/10.1108/S1479-356320140000014002

Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65–87. https://doi.org/10.1016/j.cpa.2016.06.005

DW. (2022). Indonesia fights violence against women. https://www.dw.com/en/indonesia-fights-violence-against-women-with-new-law/a-61637677

Elalfy, A., Weber, O., & Geobey, S. (2021). The Sustainable Development Goals (SDGs): A rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116

Goolam, N. (2001). Gender equality in Islamic family law: Dispelling common misconceptions and misunderstandings. Stellenbosch L. Rev., 12, 199.

Guarini, E., Mori, E., & Zuffada, E. (2022). Localizing the Sustainable Development Goals: A managerial perspective. Journal of Public Budgeting, Accounting & Financial Management, 34(5), 583–601. https://doi.org/10.1108/JPBAFM-02-2021-0031

Guthrie, J., Manes-Rossi, F., & Orelli, R. L. (2017). Integrated reporting and integrated thinking in Italian public sector organisations. Meditari Accountancy Research, 25(4), 553–573. https://doi.org/10.1108/MEDAR-06-2017-0155

Guthrie, J., & Martin-Sardesai, A. (2020). Contemporary challenges in public sector reporting. New Trends in Public Sector Reporting: Integrated Reporting and Beyond, 1–14.

Hahn, R., & Lülfs, R. (2014). Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies. Journal of Business Ethics, 123(3), 401–420. https://doi.org/10.1007/s10551-013-1801-4

Hakim, H. A., Sung, M. H., Praja, C. B. E., Masithoh, M. Q. D., & Rahadatul’Aisy, S. (2021). The Islamic Law within the‎ Indonesian Legal System‎(A Case Study of Islamic Sharia Law‎ in Aceh)‎. TSAQAFAH: Jurnal Peradaban Islam, 17(2), 349–362.

Harun, H., An, Y., & Kahar, A. (2013). Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money and Management, 33(5), 383–388. https://doi.org/10.1080/09540962.2013.817131

Jose, A., Lee, S., & Lee, S. (2017). Disclosures Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures. Journal of Business, 72(4), 307–321.

Kabeer, N. (2015). Gender, poverty, and inequality: A brief history of feminist contributions in the field of international development. Gender & Development, 23(2), 189–205.

Kamali, M. H. (2012). Maqasid Al-Shari’ah, Ijtihad and Civilization Renewal (Vol. 20). International Institute of Islamic Thought (IIIT).

KataData. (2022). 10 Provinsi dengan Persentase Muslim Terbesar Tahun 2021 | Databoks. https://databoks.katadata.co.id/datapublish/2022/02/14/10-provinsi-dengan-persentase-muslim-terbesar-tahun-2021

Komnas Perempuan. (2022). Siaran Pers Komnas Perempuan Tentang Peringatan Kampanye Internasional Hari 16 Anti Kekerasan terhadap Perempuan (25 November – 10 Desember 2022). Peringatan Kampanye Internasional Hari 16 Anti Kekerasan Terhadap Perempuan. https://komnasperempuan.go.id/siaran-pers-detail/siaran-pers-komnas-perempuan-tentang-peringatan-kampanye-internasional-hari-16-anti-kekerasan-terhadap-perempuan-25-november-10-desember-2022

Kompas.id. (2023, March 29). Kesejahteraan dan Kualitas Fasilitas Kesehatan Perlu Dijamin. kompas.id. https://www.kompas.id/baca/humaniora/2023/03/29/kesejahteraan-dan-kualitas-fasilitas-kesehatan-adalah-kunci-pemerataan-dokter-spesialis

Larasati, N. P. A. (2021). Gender Inequality in Indonesia: Facts and Legal Analysis. Law Research Review Quarterly, 7(4), 445–458. https://doi.org/10.15294/lrrq.v7i4.48170

Markoff, J. (2015). Waves of democracy: Social movements and political change. Routledge.

Melitski, J., & Manoharan, A. (2014). Performance measurement, accountability, and transparency of budgets and financial reports. Public Administration Quarterly, 38(1), 38–70.

Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative data analysis: A methods sourcebook. Thousand Oaks, SAGE Publications, Inc.

Pew Research Center. (2019). The Future of the Global Muslim Population. https://www.pewresearch.org/religion/2011/01/27/the-future-of-the-global-muslim-population/

Quinlivan, D., Nowak, M., & Klass, D. (2014). From Accountability to Assurance—Stakeholder Perspectives in Local Government. Australian Journal of Public Administration, 73(2), 206–217. https://doi.org/10.1111/1467-8500.12080

Said, R., Abd Samad, K., Mohd Sidek, N. Z., Ilias, N. F., & Omar, N. (2018). Corporate social responsibility disclosure index of Malaysian Shariah – compliant companies. International Journal of Ethics and Systems, 34(1), 55–69. https://doi.org/10.1108/IJOES-09-2016-0068

Salim, D. P. (2015). The transnational and the local in the politics of Islam: The case of west Sumatra, Indonesia. Springer.

Shahib, H. M., Sukoharsono, E. G., Achsin, M., & Prihatiningtias, Y. W. (2020). Assessing Government’s Social-Environmental Accountability in Industrial Revolution 4.0 Era: A Review of Indonesian Setting. 136(Ambec 2019), 99–105. https://doi.org/10.2991/aebmr.k.200415.020

Shu, C., Hashmi, H. B. A., Xiao, Z., Haider, S. W., & Nasir, M. (2021). How do Islamic values influence CSR? A systematic literature review of studies from 1995–2020. Journal of Business Ethics, 1–24.

Siscawati, M., Adelina, S., Eveline, R., & Anggriani, S. (2020). Gender equality and women empowerment in the national development of Indonesia. Journal of Strategic and Global Studies, 2(2), 3.

UN. (2022). Global indicator framework for the Sustainable Development Goals and targets of the 2030 Agenda for Sustainable Development. Statistic Division. https://unstats.un.org/sdgs/indicators/indicators-list/

UNDP. (2018). Sustainable Development Goals. United Nations Development Programme. http://www.id.undp.org/content/indonesia/en/home/sustainable-development-goals.html

VOA Indonesia. (2022, July 28). Perempuan Korban Paling Rentan Akibat Konflik Sumber Daya Alam. https://www.voaindonesia.com/a/perempuan-korban-paling-rentan-akibat-konflik-sumber-daya-alam/6675986.html

Woodward, K. E. (2015). Indonesian Schools: Shaping the Future of Islam and Democracy in a Democratic Muslim Country. Journal of International Education and Leadership, 5(1), n1.

Zailani, M. N., Satar, N. H. M., & Zakaria, R. H. (2022). Maqasid Al-Shariah based index of socio-economic development: A literature review. The Journal of Muamalat and Islamic Finance Research, 19(1), 47–62. https://doi.org/10.33102/jmifr.v19i1.409

Downloads

Published

2023-11-29

Issue

Vol. 5 No. 2 (2023)

Section

Articles

License

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the journal with an acknowledgment of initial publication to this journal.

The work under license Creative Commons Attribution License