Legal and Institutional Perspectives on Accountability in State Financial Management

Abstract

This study aims to analyze the phenomenon of accountability in state financial management based on Law No. 17 of 2003, Law No. 1 of 2004, and Law No. 15 of 2004. Using a narrative study approach, the research examines scholarly literature and legal frameworks concerning public accountability in the last five years period. The findings indicate that Indonesia’s accountability system has been supported by a strong legal foundation, yet its implementation still encounters various challenges, including limited bureaucratic competence, overlapping institutional authorities, and the weak integration of internal and external oversight mechanisms. Furthermore, the digitalization of public financial governance provides new opportunities to enhance transparency and efficiency, although it requires technological readiness, data integrity, and strengthened bureaucratic ethics. The study highlights the urgency of reconstructing an accountability system that integrates legal, institutional, and moral dimensions to achieve a transparent, effective, and sustainable state financial management framework capable of supporting good governance principles and maintaining public trust in financial administration.