Volume 2, Number 2 December 2022
Transparency, Policy Accountability and Performance of The Educational Bureaucracy
Hadi Laksono
Madrasah Aliyah Swasta Darul Muttaqin Kabupaten Kotawaringin Barat Email: [email protected]
Abstract
Law No. 20 of 2003 concerning the National Education System, clearly states that the obligation of an educator is to have a professional commitment to improve the quality of education. Meanwhile, good governance is a guideline for managing an organization that is oriented towards stakeholders, which is one of the efforts to improve performance. One of the central and important roles of government institutions and their apparatus is to provide the best service to their customers (the community). However, the condition of public services, which are less transparent and less accountable, has made it difficult to meet the demand for the best services. Respect for the position of the public as citizens or customers is a prerequisite for establishing a transparent and accountable government in a country. At that time, this situation will strengthen the legitimacy and presence of the government in the eyes of the people. The problem of this research is how transparency and accountability of policies and performance of education bureaucracy. Meanwhile, the purpose of this research is that theoretically the results of this study are expected to provide knowledge about policy transparency and accountability as well as the performance of the education bureaucracy. The type of research that the author uses is a type of research library research study. The approach used is a qualitative approach. The result of this research is that the characteristics of transparency have three characteristics, namely: informative (informative), and openness (openness). disclosure, while the dimensions of public accountability are as follows: legal accountability and honesty, managerial accountability, program accountability, policy accountability, and financial accountability, while the performance of the education bureaucracy is; work procedures, organizational systems, and decision-making power.
Meanwhile, the application of the principles of transparency, policy accountability, and education bureaucracy lies with the government and regional heads, leaders and staff of educational institutions, educators and education staff, and school residents.
Keywords: Transparency, Accountability, Bureaucracy, Education
INTRODUCTION
The success of achieving educational goals as outlined in Law Number 2003 20 concerning the National Education System is inseparable from the success of the talent element which plays an important role in determining the success of schools. Potential, professional and talented people from the institution can make a significant contribution in helping the school achieve its goals. Therefore, it is clear that it is impossible to improve the
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quality of education without improving the educational process and the quality of its administration.Law Number 2003 20 concerning the National Education System clearly states that the task of educators is to have a professional commitment to improve the quality of education. In this way, the teacher has a big duty and responsibility to educate the life of the country. Therefore, teachers must ultimately be able to support outstanding professional achievements.
Considering that the learning process is the core of the teaching process, the teacher's performance can be seen from the learning process.1 Teacher performance is an important condition for achieving educational success.2 Law Number 14 of 2005 concerning Teachers and Teachers also explains that teachers are obliged to organize a quality learning process and continuously improve and develop academic qualifications and abilities in carrying out their professional duties.
Educational reforms and reforms that are systematic, directed and sustainable are urgently needed by educational institutions or schools that can produce talented people so they can compete in this globalization era. Ideally, to achieve this, teachers need to have academic abilities and qualifications to meet the demands of the globalization era.
Theoretically there are various factors that can affect teacher performance, one of which is the ability of the principal to manage. The principal plays an important role in the process of managing school institutions. One of them includes the financial side. Finance and finance are an integral part of education management. In other words, considering that all school activities require money, this financial and funding component is more effective and efficient so that existing funding can support the achievement of educational goals in schools. Transparency, and accountability must be managed. Requests from all existing stakeholders.
According to Sarni, good governance is an effort to improve performance, a guideline for managing stakeholder organizations. The implementation of institutional management based on the principles of good governance creates solid, responsible and
1 Muslimah, dkk., “Desain Pembelajaran Akhlak Berbasis Pendekatan Contextual Teaching and Learning ( Ctl ),” Edukasi Islami: Jurnal Pendidikan Islam 11, no. 1 (2022): 1149–62, https://doi.org/10.30868/ei.v11i01.2813.
2 Muslimah & Umi Kulsum, “The Nature and Mission of Islamic Educational Institutions (Madrasah) at Indonesia,” Innovative Education Journal 6, no. 1 (2024): 65–72, https://doi.org/http://dx.doi.org/10.51278/aj.v6i1.957.
corrupt management because the organizational management mechanism prevents erratic organizational management, wrong allocation of investment funds. no party is dominant.3
Lately, many of our people are concerned about the lack of transparency and accountability in public services. This is primarily due to the increasingly widespread practices of corruption, collusion and nepotism by our government officials who seem untouched by the institutions and rules of law that apply. In addition, the institutions entrusted with the task of auditing the performance of government agencies or government organizational units seem to have been affected by chronic bureaucratic pathology so that they have never been able to carry out an assessment and evaluation of the performance of these government agencies. The innumerable wastage and misuse of state finances committed by government officials has been widely known by the public and has even become a stigma in the public bureaucracy that the public has never forgotten.
Various kinds of policies such as Inherent Supervision, Clean and Authoritative Governance, Free from Corruption, Collusion and Nepotism, are very difficult to implement and have turned into lip service and rhetorical material for government officials simply as a tool to appease the people's anxieties over the absence of the horns of the apparatus which are very detrimental to the state and society. And what's amazing is that the people have never felt that they have obtained proper accountability from the apparatus that has received power from them. Consequently, until now we have never felt that we have a responsible government.
According to Puspita, the main causes of bureaucratic pathology are the low professionalism of the apparatus, non-transparent and accountable government policies, restraints on social control, the absence of participatory management, the flourishing of consumptive and hedonistic ideologies among the ruling elite, and there is no strong code of conduct that has been applied to officials at all levels accompanied by firm and fair sanctions. The successes and failures in realizing transparency and accountability will be of great significance for efforts to improve governance and the management of power in Indonesia.4 Therefore, serious efforts to increase transparency and accountability are a necessity if we want to build a new, better Indonesia.
3 M Sarni, S., & Muslimah, “The Commendable Leadership in Islamic Perspective,” Bulletin of Pedagogical Research 1, no. 2 (2021): 163–73.
4 Puspita, “RESTRUKTURISASI BIROKRASI DI PERGURUAN TINGGI: PENYETARAAN JABATAN STRUKTURAL KE FUNGSIONAL PERGURUAN TINGGI ISLAM NEGERI DI KALIMANTAN,” Jurnal EL-RIYASAH 13, no. 1 (2022): 50–67.
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Transparency and accountability are not only important in administering government but also in administering public services. This is reflected in a professional teacher in the world of education as stated by Puspita saying that professional contains an open meaning that really comes from the bottom of his heart,5 this statement contains ethical norms or values. And based on the background stated above, the author created the title Transparency and Accountability of Education Policy and Bureaucratic Performance.The problem in this study is how transparency and accountability of education policies and bureaucracy performance. While the purpose of this study is that theoretically the results of this study are expected to provide knowledge about Transparency and Accountability of Policy and Performance of the Education Bureaucracy. Practically the results of this research are expected to provide benefits and useful input in realizing the operation of an organization that is action oriented and the role of organizing in the success of strategies related to synergy issues in the world of education.
Picture 1. The Relationship between Transparency, Accountability and Participation in Schools/Madrasahs
RESEARCH METHODOLOGY
The type of research that the author uses is included in the type of library research or often referred to as library research, library research which focuses on collecting a collection of quotations from various books or articles and laws/regulations related to the
5 Puspita, “Electronic Archive Management in an Effort to Improve Service Quality at IAIN Palangka Raya.,”
Al Qalam: Jurnal Ilmiah Keagamaan Dan Kemasyarakatan, 18, no. 1 (2024): 434–48.
object of study.6 The approach used is a qualitative approach, collected in the form of opinions, answers, information, concepts and information in the form of descriptions when formulating problems. A qualitative approach is an approach that uses a non-numeric data approach or in the form of existing documents or thoughts, which are then categorized using the data based on their relevance to the topic.7
This research method is included in the type of library research or often referred to as library research, which collects data from written materials such as books, articles, newspapers, magazines and other documents related to the research topic. Data collection for this study was carried out using the documentation method. The documentation method looks for data about things or variables in the form of notes, books, transcripts, agendas, and so on.8 The data analysis technique uses content analysis which emphasizes scientific analysis of the contents of messages and communications.9 Almost all social science disciplines can apply content analysis techniques using procedures that can draw conclusions from a book or document. This analysis is then used by the authors to verify opinions from existing documentation. In addition, the method of data analysis used by the author uses the deductive method. The deductive method is a way of thinking that deviates from universal principles about certain things.
DISCUSSION Transparency
Transparency can be said to be openness in carrying out the decision-making process and openness in presenting material and relevant information about the company.
Transparency is a principle that guarantees access or freedom for everyone to obtain information about public administration, especially information about policies, the process of their elaboration and implementation, and their results achieved.10
6 Muslimah et al., Cara Mudah Membuat Proposal Penelitian, ed. M. Ag Dr. Normuslim, Narasi Nara, Palangka Raya (CV. Narasi Nara, 2020), http://digilib.iain-palangkaraya.ac.id/id/eprint/2456.
7 Erlinawati, E., & Muslimah, “Test Validity and Reliability in Learning Evaluation.,” Bulletin of Community Engagemen 1, no. 1 (2021): 26–31.
8 & Muslimah Robiadi, R., “Memahami Pendekatan Ilmiah Dalam Penelitian Pendidikan Agama Islam.,” In Proceedings of Palangka Raya International and National Conference on Islamic Studies (PINCIS) 1, no. 1 (2021).
9 N Norhilaliyah and M Muslimah, “Memahami Hakekat Penelitian Dalam Pandangan Sains Dan Al- Qur’an,” Proceedings … 1 (2021): 519–26, https://e-proceedings.iain- palangkaraya.ac.id/index.php/PICIS/article/view/811%0Ahttps://e-proceedings.iain-
palangkaraya.ac.id/index.php/PICIS/article/download/811/871.
10 Arief Dwi Saputra, “Memotivasi Karyawan Melalui Desain Pekerjaan (Job Design) Pada Warung Steak Wow,” Journal: Sudut Pandang, 2020, 46–48, https://doi.org/https://doi.org/10.55314/jsp.v1i2.86.
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While the type of transparency according to Bushman, Piotroski and Smith (2003:76) divides into two types of corporate transparency, namely as follows:1. Financial Transparency Country-level financial transparency is prepared based on the intensity of company reporting, reporting time, number of reviews and media for distribution. The dimensions used in local government financial transparency are process transparency, honesty, legal transparency and transparency of policies
2. Government transparency. While the dimensions used by government transparency are the provision of clear information regarding procedures, costs and responsibilities, ease of access to information, the procedures used are good enough in terms of management of information systems, administrative procedures, public communication by the government.
The following are the steps for implementing transparency so that it is effective in its implementation, namely as follows:
1. Demonstrate whether resources are procured and used within the lawful budget and demonstrate compliance with legal and regulatory requirements.
2. Shows sources, allocation and use of resources, as well as the status of sources of financial budgets.
3. Shows how the government or its units carry out their activities and fulfill their obligations and commitments.
4. Provide information to assess the ability of the government or its units to finance its activities and fulfill its obligations and commitments
5. Provide information on the government's financial position and financial condition, to determine whether the government's financial position is improving or deteriorating 6. Provide information to determine whether government operations have contributed to
the present and future prosperity of the people
7. Provide information to evaluate the performance of government work units in terms of service costs, efficiency and implementation of activities.
8. Provide information to evaluate the efficiency and effectiveness of management of government assets and liabilities.
9. Contractual communication of resources and the risk of potential loss of resources.
10. Provide information to understand the nature, scope and extent of government financial activities in relation to the economy as a whole.
The transparency process according to Smith (2004:66) in Arifin Tahir (2011:164) is as follows:
1. Standard procedural requirements. The regulatory process must involve participation and pay attention to the needs of the community.
2. Consultation Process There is a dialogue between the government and the community.
3. Right to Appeal Main protection in the regulatory process, standard and simple, transparent to prevent corruption.
Transparency means open access for all interested parties to information such as regulations, government policies and others that can be accessed by the public, which means transparency is provided so that there is a fairly free flow of information to understand and monitor. Transparency can reduce government uncertainty in decision- making and, with information disclosure, the public can participate in giving voice/aspirations in decision-making, even if only for a few components.11 Transparency can also help reduce opportunities for fraud such as corruption and other things in the government environment because you can see all the processes and results of activities carried out by the government.12
The advantages of transparency according, consist of several advantages of transparency, namely: a. Prevent corruption b. It is easier to identify the weaknesses and strengths of policies c. Increasing accountability so that the community can better measure the performance of institutions d. Greater confidence in institutional commitment to decide on certain policies e. Strengthening social cohesion, thanks to public trust in institutions. f.
Creating a conducive investment climate and increasing business certainty.13
Characteristics Transparency has three characteristics,14 suggests these characteristics, namely:
1. Disclosure Providing flow of information, news, explanation of mechanisms, procedures, data, facts to stakeholders who need clear and accurate information. A. Timely financial reports must be presented in a timely manner so that they can be used as a basis for making economic, social and political decisions and to avoid delays in making these
11 Arief Dwi Saputra, Alfina Rahmatia, and Arni Surwanti, “Turnover Intentions? Symptoms on Job Satisfaction and Job Insecurity in The Face of a Pandemic,” Jurnal Bisnis Strategi 30, no. 2 (2021): 115–26, https://doi.org/10.14710/jbs.30.2.115-126.
12 A. D Kusumawati, R., & Saputra, “FASCA Leadership: Alternative Leadership Styles in an Era of Change.
In International Conference on Intelligent Networking and Collaborative Systems,” febuari 23-2024, n.d.
13 Puspita, “PENGELOLAAN DANA PIMPINAN DALAM PENINGKATAN KUALITAS BADAN PENDIDIKAN AGAMA ISLAM MUHAMMADIYAH DI KOTA MANADO (SEKOLAH TINGGI PENDIDIKAN DASAR DAN MENENGAH) (Disertasi Doktoral)” (IAIN MANADO, n.d.).
14 M Muliadi, E., & Muslimah, “Kebangkitan Pengetahuan Akuntansi Islam,” Daun Lontar: Jurnal Budaya, Sastra, Dan Bahasa (7), no. 1 (2021): hal 200-215.
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decisions. b. Adequate presentation of financial statements in accordance with generally accepted accounting principles in Indonesia, including the inclusion of adequate disclosure information on material matters. c. Clear information must be clear so as not to cause misunderstandings. d. Accurate information must be free from errors and not mislead users who receive and use the information. And. Comparability Financial relationships should be comparable across time periods and with similar institutions. f.Accessible information must be easily accessible to all parties.
2. Disclosure of public information gives everyone the right to obtain information by accessing data in public bodies and emphasizes that any public information must be open and accessible to all information users.
3. Disclosure Disclosure to the public or the public (stakeholders) on financial activities and performance. A. Financial Status A comprehensive view or financial condition of an organization or organizations over a certain period of time. b. Management structure Organizational structure shows division of labor and shows different functions or activities. c. Form of planning and results of activities A series of actions to achieve the desired results.
Indicators of transparency in the measurement model for the implementation of Good Governance according, namely: a. Availability of a legal umbrella for access to public information b. Availability of public access mechanism to information c. Availability of facilities and infrastructure to access information d. Availability of information to be published to the public e. Speed and ease of obtaining public information.
Transparency and accountability in public services is partly due to: (1) the lack of knowledge, attention and ability of social movements to aggregate interests and empower people to demand their rights. as the main constituent of public service. As a result, the government as an authorized body often pays little attention to the effectiveness and efficiency of the management of public resources for the greatest prosperity of the people;
(2) regional government does not yet have a system of transparency, accountability and is not responsive to public services. This condition will trigger the arbitrariness of the public bureaucracy in managing services.
Transparency will build mutual trust between the government and the community through the provision of accurate and adequate information,15 because information is an important requirement for the community to participate in services. In this regard, public
15 Muslimah, Nilai Religious Culture Di Lembaga Pendidikan (Yogyakarta: Aswaja Pressindo, 2016).
service providers need to be proactive in providing comprehensive information about policies and services provided to the public.
PUBLIC ACCOUNTABILITY
Accountability can be interpreted as a form of obligation to account for the success or failure of the organization's implementation in achieving predetermined goals and objectives, through a means of accountability which is carried out periodically.16
According to Abdul Halim (2012:20) the definition of public responsibility is as follows: "The obligation to provide accountability and explain the performance and actions of a person, legal entity, or organizational leader to other parties who have the right and obligation to ask for accountability and disclosure obligations."
Meanwhile, according to Ihyaul Ulum (2010:40) suggests that the responsibilities are as follows: "Accountability is the fulfillment of the obligation to account for the success or failure of the implementation of the organization's mission in achieving the goals and objectives that have been set by means of periodic accountability."
Based on the definitions above, it can be concluded that the obligation itself contains a statutory obligation to serve or facilitate independent monitors who have the right to report findings or information regarding financial administration. In other words, responsibility in the world of bureaucracy, a government body is required to present, report and account for all its activities, especially in the field of financial administration, so that its accountability to the public can be known.
The implementation of public accountability must pay attention to the principles of accountability according to LAN and BPKP, (Modul I 2000: 43), specifically as follows: 1.
There must be commitment from management and all institutional staff to manage the implementation of the mission so that it can be accounted for. 2. Must be a system capable of guaranteeing the use of resources in accordance with applicable laws and regulations. 3.
Must be able to demonstrate the level of achievement of the goals and objectives that have been set. 4. Must be oriented towards achieving the vision and mission, as well as the results and benefits obtained, must be honest, objective, transparent and innovative as a catalyst for management change in the form of updating methods and techniques for measuring performance and preparing accountability reports.
16 Arief Nurkhori et al., “Strengthening Work Engagement through Digital Engagement, Gamification and Psychosocial Safety Climate in Digital Transformation,” Journal of Innovation in Business and Economics 5, no. 01 (2021): 35–48, https://doi.org/10.22219/jibe.v5i01.17477.
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The public as an objective evaluator who will determine obligations includes: a. Able to present public administration information openly, quickly and accurately. b. Able to provide satisfactory service to the community. c. Be able to explain the space where the community can be involved in the process of development and governance. d. There is a goal for the public to evaluate the government's performance. With public accountability, the public can assess how far the implementation of government programs/activities has been achieved.17Based on the expert opinion above, it can be said that accountability materials include: (a) Programs which contain reports on objectives, targets, methods, impacts, list of administrators, (b) Finances which contain a summary of the total costs of each program, performance achieved and financial ratios
Accountability is not only related to process, performance and management, but also financial management and output quality. Financial responsibility can be measured by small deviations in school financial management. A responsible financial manager will earn the trust of the school community and parents.18 In summary, the principle of transparency can be measured at least through a series of indicators such as a) a mechanism that guarantees a system of openness and standardization of all public service processes, b) a mechanism that facilitates public investigations of various policies and services. , as well as processes in the public sector., c) mechanisms that facilitate communication and dissemination of information as well as deviations from the actions of public officials in service activities.
Accountability is also a professional standard that must be achieved/implemented by government officials in providing services to the community. Accountability can be used as a tool/means to assess the quality of equipment performance so that it can correctly identify its strengths and weaknesses.19
Public accountability is the basis of the government process. This is necessary because government officials must be held accountable for their actions and work first with
17 Rahmatia Alfina & Saputra Dwi Arief, “Online Business Practices: A Study OfIslamic Business Ethics Perspectivein Indonesia,” International Conference on Islam, Law, and Society (INCOILS) 1, no. 7 (2021).
18 M Nema Ajimah Suja, “Analisis Terhadap Kebijakan Sistem Pendidikan Agama Islam Di SMP Negeri 1 Seruyan Hilir Timur,” Madinah: Jurnal Studi Islam 8 (2021): 58–71, http://ejournal.iai- tabah.ac.id/index.php/madinah/article/view/655%0Ahttp://ejournal.iai-
tabah.ac.id/index.php/madinah/article/download/655/469.
19 I Puspita, P., Ajahari, A., Misbah, M., Arifin, A., Asmawati, A., & Tejawiani, “Implementation Of Management Standards For MTs An-Nur Palangka Raya In Improving Madrasah Quality,” International Journal of Educational Research and Social Sciences (IJERSC) 3, no. 6 (2024): 2381–91.
the public and second with the organization they work for.20 With public responsibility, every apparatus must be able to present correct and complete information to evaluate its performance, whether it is carried out by the public, employment organizations/institutions, groups of service users or professionals. The aim is to explain how the responsibility is carried out, what methods are used to carry out the task, how is the reality of its implementation and what are the impacts.21
Accountability is often stated as a form of operational accountability and as such both are tar hook tight. Each apparatus must be responsible (accountable) for the effectiveness of carrying out their duties, namely by maintaining the continuity of their duties correctly and smoothly, are required to work with honesty, enthusiasm, and be able to carry out their duties based on competence and according to professionalism standards.22
The types of responsibility can be divided into several types which are divided into two parts according to,23 namely: 1. Internal responsibility 2. External responsibility the following is an explanation of the types of responsibility, in detail as follows:
First, internal accountability applies to all internal ranks of state administrators, including the government, where every official/public official, both individuals and groups, is obliged to be accountable to superiors regarding the performance trends/results of carrying out their duties. activities periodically or at any time if deemed necessary. The demands for internal government accountability are contained in Presidential Instruction No. 7 of 1999 concerning Responsibility for Performance of Government Agencies.
Second, external accountability is attached to every state institution as an organization to be accountable for all mandates that have been received and carried out or for developments that will be communicated to external parties and their environment.
20 M. (2021) Saputra, A. D., Rahmatia, A., & Muslimah, “How Far Are the Benefits of the Islamic Philanthropy and Social Entrepreneurship Movement?,” El-Qish: Journal of Islamic Economics 1, no. 1 (2021): 11–14.
21 E Puspita, P., Ajahari, A., Wasliman, I., & Dianawati, “Implementation of Bureaucratic Reform at IAIN Palangka Raya,” Borneo International Journal of Islamic Studies (BIJIS, 2022, 81–94.
22 Puspita, “Manajemen Pengelolaan Dana Bos Dalam Meningkatkan Mutu Pada Lembaga Pendidikan Islam Muhammadiyah Di Kota Manado (Perguruan Pendidikan Dasar Dan Menengah)” (IAIN MANADO, 2021).
23 M Suja, N. A., & Muslimah, “Analisis Terhadap Kebijakan Sistem Pendidikan Agama Islam Di SMP Negeri 1 Seruyan Hilir Timur,” Madinah: Jurnal Studi Islam 7, no. 1 (2020): 83–96.
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Accountability is also divided into several types or types, Jabra and Dwidevi, as explained by Sadu Wasistiono (2007: 50) suggests that there are five perspectives of accountability, namely:a. Administrative/Organizational Responsibilities Responsibilities between authorized officials and their subordinate units in a clear hierarchical relationship.
b. Legal Responsibilities This type of responsibility refers to the dominant public in relation to the legislative and judicial processes. This module can be in the form of a review of policies that have been adopted by public officials or cancellation of a regulation by a judiciary. The amount of legal responsibility is the applicable laws and regulations.
c. Political responsibility In this type related to the authority of political power holders to regulate, prioritize and distribute resources and ensure compliance with administrative and legal responsibilities. This responsibility focuses on democratic pressures expressed by public administration.
d. Professional accountability Refers to the implementation of performance and actions based on benchmarks set by people with the same profession. This responsibility emphasizes the quality aspects of performance and actions.
Moral responsibility This responsibility relates to the values prevailing in society.
More talk about the pros and cons of a performance or action taken by a person/legal entity/collective leader based on the dimensions of prevailing local values.
Types of public obligations Public obligations consist of two types, namely:
First, vertical accountability is accountability to a higher authority, e.g.
accountability of service heads to regents or mayors, ministers to the president, unit heads to branch heads, branch heads to the main director and so on. Second, horizontal responsibility (horizontal responsibility). Is accountability to the general public or other institutions that do not have a superior-subordinate relationship.
Meanwhile Ihyaul Ulum (2010:41) suggests two types of responsibility, namely as follows:
1. Financial responsibility financial responsibility is the responsibility of: a. Financial integrity b. Disclosure c. Compliance with regulations.
2. Performance accountability is about increasing accountability and accounting for the success or failure of the organization's implementation in achieving the objectives of its mandate to government officials.
Liability can be defined as the relationship between the person who controls and governs the entity and the person who exercises formal power over the parent. Government
responsibilities cannot be known without the government providing information to the public about resource collection and the community and its users.
The responsibilities of a government agency can be divided into four parts, namely:
1. Financial resources 2. Compliance with legal regulations and administrative policies 3.
Efficiency and economics of an activity 4. Results of government programs and activities reflected in achieving goals and effectiveness.
Furthermore, according to J.D Stewart in Nico Andrianto (2007:23-24) identifies that public obligations consist of five types, namely: a. Policy Accountability, or responsibility for the political choices made. b. Responsibility for the program, namely responsibility for achieving goals/results and for the effectiveness achieved. c. Performance Accountability, or responsibility for achieving efficient activities. d. Process accountability, namely accountability for the use of appropriate processes, procedures or actions in carrying out certain actions. And. Probity and Legality Accountability, namely responsibility for the legality and honesty of use and according to the approved budget or compliance with applicable laws and regulations.
The dimensions of public accountability that must be carried out by public sector organizations according to (Hopwood and Tomkins, 1984; Elwood, 1993) in Mahmudi (2013: 9) are as follows:
1. Legal accountability and honesty Legal responsibility and honesty are the responsibilities of public institutions to behave honestly in their work and comply with applicable legal provisions. The use of public funds must be carried out properly and have been legalized.
Legal responsibility concerns compliance with laws and other regulations required in organizational management, while honesty responsibility involves avoiding abuse of power, corruption and collusion. Legal accountability requires law enforcement, whereas honesty accountability requires sound organizational practices to avoid neglect and mismanagement.
2. Managerial accountability Managerial responsibility is the responsibility of public institutions to manage organizations efficiently and effectively. Managerial responsibility can also be interpreted as performance responsibility. The inefficiencies of public organizations are the responsibility of the entity concerned and should not be passed on to its customers or clients. Managerial responsibility is the responsibility of subordinates to superiors in an organization.
3. Program Accountability Program responsibility relates to assessing whether the stated goals can be achieved or not and whether alternative programs have been considered
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that provide alternative programs that provide optimal results at minimal cost. In other words, program accountability means that the organization's programs must be quality programs that support the strategy and achievement of the organization's mission, vision and goals.4. Accountability for policy Responsibility for policy relates to the responsibility of public institutions for the policies taken. Public institutions must be able to account for the policies that have been set by considering the impact in the future. In making a policy, it must be considered what the purpose of the policy is, why the policy was taken, who is the target, which stakeholders will be affected and will benefit and (negative) the impact of the policy.
5. Financial accountability This responsibility is the responsibility of public institutions to use public funds (public money) economically, efficiently and effectively, without waste and wastage of funds, as well as corruption. Financial responsibility is very important because it is the main focus of the company. This responsibility requires public agencies to prepare financial reports to describe the organization's financial performance to outsiders.
Meanwhile, according to Elwood in Mardiasmo (2009:21-22) explains that there are four dimensions of accountability that must be met by public sector organizations, namely:
1. Honesty and legal responsibility Honest accountability is related to avoiding abuse of power, while legal responsibility is related to ensuring compliance with laws and other regulations required in the use of public funding sources.
2. Process accountability Process responsibility relates to the fact that the procedures used in carrying out tasks are good enough in terms of the adequacy of accounting information systems, management information systems, and accounting procedures.
3. Program accountability Program accountability relates to considering whether or not the stated goals have been achieved and whether alternative programs have been considered that provide optimal results with minimal costs.
4. Policy Accountability Policy accountability refers to the accountability of the government, both central and regional, for the policies taken by the government towards the DPR, DPRD, and the wider community.
According to Syahrudin Rasul (2002:11) there are five dimensions of responsibility, namely as follows:
1. Accountability and honesty Legal responsibility is related to compliance with laws and other regulations required by the organization, while the responsibility of honesty is
related to avoiding bribery, corruption and collusion. Legal responsibility ensures the application of the rule of law, whereas honesty responsibility guarantees sound organizational practices.
2. Managerial accountability Managerial responsibility, which can also be interpreted as performance responsibility, is the responsibility to manage the organization effectively and efficiently.
3. Program accountability Program accountability also means that the organization's programs must be of high quality and support the achievement strategy the vision, mission and goals of the organization. The institution must be responsible for the program that has been prepared for the implementation of the program.
4. Policy accountability public institutions must be able to account for the policies that have been set by considering future impacts. In making a policy, it must be considered what the purpose of the policy is and why the policy is implemented.
5. Financial accountability This responsibility is the responsibility of public institutions to use public funds (public money) economically, efficiently and effectively, without waste and loss of funds, as well as corruption. Financial responsibility is very important because it is the main focus of the company.
Public service providers must use various communication channels such as brochures, pamphlets, advertisements through local newspapers, radio and television.
Government bureaucracies need to develop clear policies on how to obtain information. The policy will clarify the form of information that can be accessed by the public or the form of confidential information, how to obtain information, the time needed to obtain information and procedures for complaints if the information does not reach the public. Public service providers must be responsible for carrying out their authority properly, because the public has the right to control, question and hold government officials accountable (through their representatives) in the exercise of this authority, including budget revenues and expenditures. With public responsibility and accountability, every government apparatus is held accountable for their rights and obligations, their actions, their skills, even the time they spend in public. This is a tough task, but must be carried out by every government apparatus.
EDUCATIONAL BUREAUCRATIC PERFORMANCE
The talk of bureaucracy was introduced by Martin Albrow in 1745 and is still a hot topic of conversation in society, especially among academics. Ever since humans were born
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to die, they had always been involved in bureaucratic affairs. Babies who are born must have a birth certificate and those who die must have a death certificate. This fact justifies the statements of Etziomi Amitai and Gerald Caiden that life always requires bureaucracy and bureaucracy cannot be avoided by human life.The Big Indonesian Dictionary defines bureaucracy as: (a) a system of government run by government employees because it adheres to a hierarchy and position levels, and (b) a way of working or organizing work that is slow and according to rules that hit the stage a lot.
Etymologically, bureaucracy comes from the words bureau and kratia (Greek), bureau means desk or office and kratia means government. So bureaucracy means services provided by the government from table to table.
Bureaucracy is a tool of power to make political decisions. Power is associated with organizational leadership positions to manage the organization. Officials called bureaucrats carry out their duties according to their roles and functions. Bureaucracy occurs in an organization (government), while in an organization consists of working individuals. It is the working people who play a role in the bureaucracy. For this reason, it is also important to understand individual career motivations in organizations.24
From the explanation above, it can be understood that bureaucracy can mean: (a) work procedures, (b) organizational systems, and (c) power to make decisions. In this analysis he does not focus on a definition, but uses it transversally, meaning that bureaucracy can relate to bureaucratic organizational systems, work procedures, and decision-making processes. the three cannot be separated. In these three senses, bureaucracy is only a tool used by humans to carry out life in society
The education bureaucracy as an integral part of the government bureaucracy in general is also plagued by bureaucratic greed. Such an educational bureaucracy does more damage than builds education. The existence of education offices from the district to central level undermines more than contributes to education development.25
A heavy bureaucracy has emerged in the education sector. The long and tortuous level of education services from the lowest level of the education unit to the ministry is a
24 M. Kristiawan, M., Suhono, S., Yussof, M. H. B., & Muslimah, “The International School’s Culture in Indonesia and Brunei Darussalam.,” Jurnal Iqra’: Kajian Ilmu Pendidikan 6, no. 1 (2021): 180–91.
25 Sudarmo, S., & Muslimah, “Teacher’s Leadership Competency in Managing Online Instruction during the Pandemic Disruption in Indonesia.,” Nidhomul Haq: Jurnal Manajemen Pendidikan Islam 3, no. 2 (2020): 430–45.
form of bureaucracy that is often complained about.26 Therefore, it is important to know the face of the education bureaucracy after various efforts to reform the bureaucracy have been attempted.
In the analysis of the educational bureaucracy, this occurs through various perspectives. First, through the behavior of educational actors starting from schools/UPTs of education, education offices and bureaucratic agencies above them. Bureaucracy as a system consisting of various behaviors in an organization is the result of interaction between individuals in the organization.27 Thus bureaucratic behavior is determined by individual characteristics and organizational characteristics. Individual characteristics include skills, needs, beliefs, experiences, expectations, etc. Organizational characteristics include hierarchical arrangements, division of labor, tasks in certain positions.
This education bureaucracy is carried out through various perspectives, including:
1. Through the behavior of educational actors starting from schools/UPTs of education, education offices and bureaucratic agencies above them.
2. Judging from the level of service in the concept of public administration (because talking about bureaucracy is incomplete without looking at public administration discourse).
3. Authority to make educational decisions independently.
4. The quality of education bureaucrats is still weak, as can be seen from the number of education officials who have been imprisoned due to procedural and administrative errors.
Therefore the application of the principle of accountability in educational institutions is very important to measure the extent to which the principal (principal) is fully responsible for managing school finances, so that it complies with applicable laws and regulations.28 School efforts to realize transparency and accountability of financial information to stakeholders, including teachers as internal stakeholders, will encourage schools to comply with various applicable regulations (accountability), so as to create a good working climate for teachers, encourage more qualified teachers and schools. , and in the end will be able to encourage the achievement of an optimal increase in the performance of teachers and schools.
26 N Maysara, N. W., Muslimah,M., & Wahdah, “Pelatihan Tenaga Pendidik Tpa (Taman Pendidikan Al- Quran) Di Sidomulyo Palangka Raya.,” Jurnal Pengabdian Masyarakat Indonesia 2, no. 4 (2022): 483–90.
27 Suja, N. A., & Muslimah, “Analisis Terhadap Kebijakan Sistem Pendidikan Agama Islam Di SMP Negeri 1 Seruyan Hilir Timur.”
28 Muslimah, “Penanaman Nilai-Nilai Agama Dalam Keluarga (Upaya Menanamkan Nilai Tanggung Jawab, Studi Serial Usia Anak) Di Pangkalan Bun.,” 2015.
32
CONCLUSIONS, IMPLICATIONS AND RECOMMENDATIONSThe conclusion obtained is that policy transparency and accountability and the performance of the education bureaucracy must be carried out as well as possible to achieve this transparency and accountability, which will be very significant for efforts to improve public services in Indonesia. Therefore, if we want to create better public services, serious efforts are needed to increase transparency and accountability. Public participation should be a driving force for greater service transparency and accountability. Meanwhile, suggestions that can be recommended are that in the management of the education bureaucracy, school principals must always stand firm and apply the principles of good governance in a coherent and sustainable manner, due to the management of transparency, accountability and accountability for good education management. Education bureaucracy will create a good education bureaucracy.
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