Public Management and Accounting Review

Public Management Innovation in Improving the Quality of Public Services: A Systematic Literature Review 2015–2025

Chekwume Okolie — 2026-01-31

Purpose: This study seeks to systematically identify, analyze, and synthesize the scientific literature on public management innovation and its impact on public service quality. The aim is to clarify how innovation strategies contribute to improving responsiveness and effectiveness in contemporary governance.

Method: A Systematic Literature Review (SLR) was conducted using the PRISMA protocol to ensure rigor and transparency. The selection process yielded 10 relevant articles published between 2015 and 2025 from reputable scientific databases, which were then analyzed and synthesized to capture prevailing themes and evidence.

Findings: The review reveals that public management innovation significantly enhances service quality when supported by collaborative governance, citizen co-creation, evidence-based measurement, and adaptive institutional frameworks. However, challenges persist, including organizational resistance to change, inadequate measurement frameworks for innovation outcomes, limited citizen engagement capacity, and fragmented inter-organizational coordination.

Implication: The findings carry theoretical implications by reinforcing the role of innovation as a determinant of public service quality, practical implications by highlighting the need for integrated approaches that combine technological, organizational, and citizen-centered dimensions, and policy implications by urging governments to design strategies that address resistance, strengthen citizen participation, and improve coordination across institutions.

Originality: This study contributes originality by offering a comprehensive synthesis of recent literature on public management innovation through a structured SLR approach. It highlights both the enabling factors and barriers to innovation, providing a nuanced understanding that can guide future research and inform policy-making for sustainable improvements in public service delivery.

Efektivitas Implementasi Kebijakan Publik di Negara Berkembang: Tinjauan Literatur Sistematis Tahun 2014–2024

Bima Ramdani — 2026-01-31

Purpose: This study aims to examine the effectiveness of public policy implementation in developing countries by identifying key factors supporting success and the main obstacles preventing optimal policy outcomes. The focus is to provide a comprehensive overview of the dynamics of policy implementation within the context of governance in developing countries.

Method: The method used was a Systematic Literature Review (SLR) following the PRISMA guidelines. The selection process was conducted on literature from various trusted scientific databases, resulting in 10 articles meeting the inclusion criteria from 2014–2024. This approach allows for a systematic and structured analysis of relevant findings.

Findings: The study's findings indicate that the effectiveness of public policy implementation in developing countries is determined by bureaucratic capacity, inter-agency coordination, political support, public participation, and digital innovation. Meanwhile, dominant obstacles include institutional fragmentation, limited resources, corrupt practices, and weak regulatory frameworks. These factors collectively contribute to the gap between policy objectives and actual implementation outcomes.

Implication: The implications of this research emphasize the need for a multidimensional approach that integrates institutional capacity building, increased transparency and public participation, and the adoption of digital-based governance. This strategy is expected to strengthen the effectiveness of policy implementation while narrowing the gap between the formulation of policy objectives and the achievement of results on the ground.

Originality: The originality of this research lies in its systematic synthesis of recent literature on the effectiveness of public policy implementation in developing countries. By highlighting the integration of institutional factors, public participation, and digitalization, this study offers a new perspective relevant to the development of public administration and governance studies in the modern era.

ABSTRAK

Tujuan: Penelitian ini bertujuan untuk menelaah efektivitas implementasi kebijakan publik di negara berkembang dengan mengidentifikasi faktor-faktor kunci yang mendukung keberhasilan serta hambatan utama yang menghalangi pencapaian hasil kebijakan yang optimal. Fokusnya adalah memberikan gambaran komprehensif mengenai dinamika implementasi kebijakan dalam konteks tata kelola pemerintahan di negara berkembang.

Metode: Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengikuti panduan PRISMA. Proses seleksi dilakukan terhadap literatur dari berbagai basis data ilmiah terpercaya, sehingga diperoleh 10 artikel yang memenuhi kriteria inklusi dalam rentang tahun 2014–2024. Pendekatan ini memungkinkan analisis yang sistematis dan terstruktur terhadap temuan-temuan yang relevan.

Temuan: Hasil kajian menunjukkan bahwa efektivitas implementasi kebijakan publik di negara berkembang ditentukan oleh kapasitas birokrasi, koordinasi antarinstansi, dukungan politik, partisipasi masyarakat, serta inovasi digital. Di sisi lain, hambatan yang dominan meliputi fragmentasi kelembagaan, keterbatasan sumber daya, praktik korupsi, dan lemahnya kerangka regulasi. Faktor-faktor ini secara bersama-sama memengaruhi kesenjangan antara tujuan kebijakan dan hasil implementasi nyata.

Implikasi: Implikasi dari penelitian ini menekankan perlunya pendekatan multidimensi yang mengintegrasikan penguatan kapasitas kelembagaan, peningkatan transparansi dan partisipasi publik, serta adopsi tata kelola berbasis digital. Strategi tersebut diharapkan mampu memperkuat efektivitas implementasi kebijakan sekaligus mempersempit kesenjangan antara perumusan tujuan kebijakan dan pencapaian hasil di lapangan.

Orisinalitas: Orisinalitas penelitian ini terletak pada sintesis sistematis literatur terbaru mengenai efektivitas implementasi kebijakan publik di negara berkembang. Dengan menyoroti integrasi faktor kelembagaan, partisipasi masyarakat, dan digitalisasi, studi ini menawarkan perspektif baru yang relevan bagi pengembangan kajian administrasi publik dan tata kelola pemerintahan di era modern.

Kata Kunci: kebijakan publik, implementasi kebijakan, efektivitas, negara berkembang, tinjauan literatur sistematis.

Determinan Agresivitas Pajak Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2025

Adelia Putri — 2026-01-31

Purpose: This study aims to analyze the influence of capital intensity, inventory intensity, and firm size on tax aggressiveness. The study focuses on healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period, thus providing a more specific picture of tax behavior in this sector.

Method: The study employed a quantitative method with multiple linear regression analysis as the primary technique. The study population consisted of 38 healthcare companies listed on the Indonesia Stock Exchange (IDX), all of which were sampled using a purposive sampling method. A total of 152 observational panel data were analyzed. Tax aggressiveness was measured using the Effective Tax Rate (ETR) indicator, which is the ratio of total tax burden to pre-tax profit.

Findings: The results of the study show that capital intensity, inventory intensity, and firm size do not affect the tax aggressiveness of health sector companies on the IDX.

Implication: These findings have important implications: internal factors such as capital, inventory, and firm size are not strong enough to explain variations in tax aggressiveness in the healthcare sector. This opens up opportunities for future research to consider other variables, such as corporate governance, tax regulations, or tax management strategies. For regulators and corporate management, these results emphasize that tax policy is not solely influenced by corporate structure, but also by more complex external factors and strategies.

Originality: The uniqueness of this study lies in its original focus on the healthcare sector on the IDX, which is relatively understudied compared to other sectors. Using panel data for the 2022–2025 period and involving the entire population of healthcare companies, this study provides a comprehensive overview of tax aggressiveness in this sector. Furthermore, the results showing the insignificance of the classic variables open up new opportunities for further research to explore other, more relevant factors.

ABSTRAK

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, intensitas persediaan, dan ukuran perusahaan terhadap agresivitas pajak. Fokus penelitian diarahkan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2025, sehingga diharapkan dapat memberikan gambaran yang lebih spesifik mengenai perilaku pajak di sektor tersebut.

Metode: Penelitian menggunakan metode kuantitatif dengan analisis regresi linear berganda sebagai teknik utama. Populasi penelitian terdiri dari 38 perusahaan sektor kesehatan yang terdaftar di BEI, dan seluruhnya dijadikan sampel melalui metode purposive sampling. Total data observasi yang dianalisis berjumlah 152 data panel. Agresivitas pajak diukur menggunakan indikator Effective Tax Rate (ETR), yaitu rasio antara total beban pajak dengan laba sebelum pajak.

Temuan: Hasil penelitian menunjukkan bahwa intensitas modal, intensitas persediaan, dan ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak perusahaan sektor kesehatan di BEI.

Implikasi: Temuan ini memberikan implikasi penting bahwa faktor internal seperti modal, persediaan, dan ukuran perusahaan tidak cukup kuat untuk menjelaskan variasi agresivitas pajak di sektor kesehatan. Hal ini membuka peluang bagi penelitian selanjutnya untuk mempertimbangkan variabel lain, seperti tata kelola perusahaan, regulasi perpajakan, atau strategi manajemen pajak. Bagi regulator dan manajemen perusahaan, hasil ini menekankan bahwa kebijakan pajak tidak semata-mata dipengaruhi oleh struktur perusahaan, melainkan juga oleh faktor eksternal dan strategi yang lebih kompleks.

Orisinalitas: Keunikan penelitian ini terletak pada orisinalitas fokusnya terhadap sektor kesehatan di BEI, yang relatif jarang diteliti dibandingkan sektor lain. Dengan menggunakan data panel periode 2022–2025 dan melibatkan seluruh populasi perusahaan kesehatan, penelitian ini memberikan gambaran komprehensif mengenai agresivitas pajak di sektor tersebut. Selain itu, hasil yang menunjukkan ketidak-signifikanan variabel klasik membuka ruang baru bagi penelitian lanjutan untuk mengeksplorasi faktor-faktor lain yang lebih relevan.

Kata Kunci: intensitas modal, intensitas persediaan, ukuran perusahaan, agresivitas pajak, sektor kesehatan.

Good Governance Dalam Mewujudkan Akuntabilitas dan Transparansi Pemerintahan: Tinjauan Literatur Sistematis Tahun 2015–2025

Andra Dewi Mareta — 2026-01-31

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.

Digital Transformation in Public Policy: A Systematic Literature Review of E-Government Implementation and Its Impact on Public Services

Syed Hussain — 2026-01-31

Purpose: The purpose of this study is to systematically identify, analyze, and synthesize scientific literature on the implementation of e-government and its impact on public service quality. By employing a Systematic Literature Review (SLR) approach guided by PRISMA standards, the research seeks to clarify how digital transformation in governance contributes to efficiency, transparency, and citizen satisfaction in public service delivery.

Method: The study adopts a Systematic Literature Review (SLR) methodology, strictly following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. The selection process screened scientific databases and identified 10 articles published between 2015 and 2025 that met the inclusion criteria. These articles were then analyzed to extract insights on e-government implementation and its outcomes for public service quality.

Findings: The findings reveal that e-government initiatives significantly enhance public service efficiency, transparency, and citizen satisfaction, provided they are supported by institutional reform, digital competency development, and inclusive access strategies. However, several challenges persist, including gaps in digital infrastructure, limited digital literacy among bureaucrats, institutional resistance to change, and risks of digital exclusion among marginalized groups.

Implications: This study highlight the necessity of a holistic approach to e-government implementation. Sustainable improvements in public service delivery require not only technological investment but also capacity building in human resources, strengthening of legal frameworks, and genuine citizen engagement. Policymakers and practitioners must therefore integrate digital transformation with broader governance reforms to ensure inclusivity and long-term impact.

Originality: This study contributes originality by synthesizing recent literature on e-government within the 2015–2025 timeframe, offering a comprehensive overview of both benefits and challenges. Its emphasis on integrating technological, institutional, and social dimensions provides a nuanced perspective that goes beyond technical efficiency, underscoring the importance of inclusive and reform-oriented strategies in digital governance.