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

Habib Muhammad Shahib*    -  Universitas Fajar, Makassar, Indonesia
Nur Amanah  -  Universitas Fajar, Makassar, Indonesia
Mohamed Omar Abdulrahim  -  Misurata University, Misurata, Libya

(*) Corresponding Author
DOI: 10.21580/jiafr.2023.5.2.18062

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.

Keywords: accountability; gender; local government; Islamic values

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Journal of Islamic Accounting and Finance Research
Published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo Semarang, Indonesia
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 852-2589-5726
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Email: jiafr@walisongo.ac.id

ISSN: 2715-0429 (Print)
ISSN: 2714-8122 (Online)

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