Good Governance Dalam Mewujudkan Akuntabilitas dan Transparansi Pemerintahan: Tinjauan Literatur Sistematis Tahun 2015–2025
(Good Governance in Realizing Government Accountability and Transparency: A Systematic Literature Review 2015–2025)
Abstract
Purpose: This study aims to examine the scientific literature on good governance, focusing on government accountability and transparency. Using a Systematic Literature Review (SLR) approach based on the PRISMA guidelines, this study seeks to present a systematic and comprehensive synthesis of the role of these two aspects in public governance.
Method: The method used was SLR with the PRISMA protocol, which allows for a structured and transparent literature selection process. Ten articles meeting the inclusion criteria were selected from various reliable scientific databases spanning the period 2015–2025, allowing for in-depth and targeted analysis.
Findings: The study's findings indicate that transparency and accountability are two distinct yet complementary pillars within the framework of good governance. Both contribute to government legitimacy and public trust, despite challenges such as the difficulty of measuring transparency's impact, the tendency to equate transparency with accountability, institutional resistance to openness, and contextual differences in how transparency translates into public trust.
Implication: The implication of these findings is the need for an integrated public governance framework. Such a framework should combine proactive information disclosure, robust accountability mechanisms, and increased capacity for citizen participation. This will achieve sustainable governance and strengthen government legitimacy.
Originality: The uniqueness of this research lies in the use of the SLR approach with the PRISMA protocol to examine the relationship between good governance, transparency, and accountability. By reviewing the literature from 2015–2025, this research provides a comprehensive synthesis and offers new perspectives for the development of public governance theory and practice.
ABSTRAK
Tujuan: Penelitian ini bertujuan untuk menelaah literatur ilmiah mengenai good governance dengan fokus pada akuntabilitas dan transparansi pemerintahan. Melalui pendekatan Systematic Literature Review (SLR) berbasis panduan PRISMA, penelitian ini berusaha menyajikan sintesis yang sistematis dan komprehensif tentang peran kedua aspek tersebut dalam tata kelola publik.
Metode: Metode yang digunakan adalah SLR dengan protokol PRISMA, yang memungkinkan proses seleksi literatur dilakukan secara terstruktur dan transparan. Dari berbagai basis data ilmiah terpercaya, diperoleh sepuluh artikel yang memenuhi kriteria inklusi dalam rentang waktu 2015–2025, sehingga analisis dapat dilakukan secara mendalam dan terarah.
Temuan: Hasil kajian menunjukkan bahwa transparansi dan akuntabilitas merupakan dua pilar berbeda namun saling melengkapi dalam kerangka good governance. Keduanya berkontribusi terhadap legitimasi pemerintah dan kepercayaan publik, meskipun terdapat tantangan seperti kesulitan mengukur dampak transparansi, kecenderungan menyamakan transparansi dengan akuntabilitas, resistensi institusional terhadap keterbukaan, serta perbedaan konteks dalam penerjemahan transparansi menjadi kepercayaan warga.
Implikasi: Implikasi dari temuan ini adalah perlunya kerangka tata kelola publik yang terintegrasi. Kerangka tersebut harus menggabungkan pengungkapan informasi secara proaktif, mekanisme akuntabilitas yang kuat, serta peningkatan kapasitas partisipasi warga. Dengan demikian, tata kelola yang berkelanjutan dapat tercapai dan legitimasi pemerintah semakin diperkuat.
Orisinalitas: Keunikan penelitian ini terletak pada penggunaan pendekatan SLR dengan protokol PRISMA untuk menelaah hubungan antara good governance, transparansi, dan akuntabilitas. Dengan meninjau literatur dalam periode 2015–2025, penelitian ini memberikan sintesis yang komprehensif sekaligus menawarkan perspektif baru bagi pengembangan teori maupun praktik tata kelola publik.
Kata Kunci: good governance, akuntabilitas, transparansi, kepercayaan publik, tinjauan literatur sistematis.
Downloads
References
Adzroo, N. U., & Suryaningrum, D. H. (2023). Pengaruh Leverage, Likuiditas, Profitabilitas, Sales Growth, Good Corporate Governance dan Corporate Social Responsibility Terhadap Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. Jurnal Ilmiah Wahana Akuntansi, 18(1), 128–150. https://doi.org/10.21009/10.21009/wahana.18.018
Barbera, C., Grossi, G., Steccolini, I., & Papenfuß, U. (2025). Governance and accountability in reshaping public services: Open challenges and wicked problems of the 21st century. Public Administration, 103(1), 1–20. https://doi.org/10.1111/padm.70012
Cucciniello, M., Porumbescu, G. A., & Grimmelikhuijsen, S. (2017). 25 years of transparency research: Evidence and future directions. Public Administration Review, 77(1), 32–44. https://doi.org/10.1111/puar.12685
Grimmelikhuijsen, S. G., & Feeney, M. K. (2017). Developing and testing an integrative framework for open government adoption in local governments. Public Administration Review, 77(4), 579–590. https://doi.org/10.1111/puar.12689
Grimmelikhuijsen, S., & Knies, E. (2017). Validating a scale for citizen trust in government organizations. International Review of Administrative Sciences, 83(3), 583–601. https://doi.org/10.1177/0020852315585950
Krah, R. D., & Mertens, G. (2020). Transparency in local governments: Patterns and practices of twenty-first century. State and Local Government Review, 52(4), 283–294. https://doi.org/10.1177/0160323X20970245
Lourenço, R. P., Piotrowski, S., & Ingrams, A. (2017). Open data driven public accountability. Transforming Government: People, Process and Policy, 11(1), 42–57. https://doi.org/10.1108/TG-12-2015-0050
Mabillard, V., & Zumofen, R. (2017). The complex relationship between transparency and accountability: A synthesis and contribution to existing frameworks. Public Policy and Administration, 32(2), 110–129. https://doi.org/10.1177/0952076716653651
Meijer, A., 't Hart, P., & Worthy, B. (2018). Assessing government transparency: An interpretive framework. Administration & Society, 50(4), 501–526. https://doi.org/10.1177/0095399715598341
Overman, S., & Schillemans, T. (2022). Toward a public administration theory of felt accountability. Public Administration Review, 82(1), 12–22. https://doi.org/10.1111/puar.13417
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Pérez-Durán, I. (2024). Twenty-five years of accountability research in public administration: Authorship, themes, methods, and future trends. Public Administration, 102(1), 3–23. https://doi.org/10.1177/00208523231211751
Piotrowski, S. J. (2017). The "open government reform" movement: The case of the open government partnership and U.S. transparency policies. American Review of Public Administration, 47(2), 144–171. https://doi.org/10.1177/0275074016676575
Ramadhan, A. Z., & Suryaningrum, D. H. (2020). Analisis Penerapan Prinsip Good Governance pada Kinerja Keuangan Organisasi Nirlaba. Public Management and Accounting Review, 1(1), 1-9. https://doi.org/10.61656/pmar.v1i1.18
Samaratunge, Q. (2021). Accountability and transparency in emerging countries: Governance, democratic currents and change. Public Administration and Development, 41(4), 147–156. https://doi.org/10.1002/pad.1963
Schillemans, T. (2015). Managing public accountability: How public managers manage public accountability. International Journal of Public Administration, 38(6), 433–441. https://doi.org/10.1080/01900692.2014.949738
Schillemans, T. (2016). Calibrating public sector accountability: Translating experimental findings to public sector accountability. Public Management Review, 18(9), 1400–1420. https://doi.org/10.1080/14719037.2015.1112423
Copyright (c) 2026 Andra Dewi Mareta, Rendra Brajahadi, Januar Ichsan, Andreas Eko
This work is licensed under a Creative Commons Attribution 4.0 International License.
