Accountability on Paper, Performance in Question: An Edward III Analysis of LPPD Implementation in West Kutai Regency, Indonesia

Abstract

The Regional Government Administration Report (LPPD) is a form of accountability submitted by regional heads to the Central Government on the implementation of regional affairs, serving as the basis for the Regional Government Administration Evaluation (EPPD). In practice, LPPD preparation in West Kutai Regency faces challenges including differing understanding of Key Performance Indicators (KPIs), limited human-resource competency, delayed data submission, and suboptimal inter-agency coordination. This study analyzes LPPD- preparation policy implementation under Minister of Home Affairs Regulation No. 19 of 2024 in West Kutai Regency, using a qualitative descriptive approach grounded in George C. Edward III's policy implementation model (communication, resources, disposition, and bureaucratic structure). Data were collected through interviews with seven purposively selected informants, observation, and documentation, and analyzed using the Miles, Huberman, and Saldana interactive model.Findings show that policy implementation has generally proceeded effectively, though not yet optimally. Communication occurred through coordination meetings, official correspondence, technical guidance, and mentoring, though indicator interpretation differences and delayed data submission persisted. Resources, facilities, and the SILPPD/e-LPPD application were provided, though HR competency and data management need improvement. Implementers showed positive commitment, though compliance and data quality varied across agencies. Bureaucratic structure supported implementation through clear task division, coordination mechanisms, and review procedures. Correspondingly, West Kutai's LPPD score rose from 2.15 (2021) to a peak of 2.9996 (2023), then declined to 2.5789 (2024), shifting the regency from moderate to low performance status. Supporting factors included leadership commitment, clear regulation, effective coordination, and IT; inhibiting factors included limited HR competency, operator turnover, delayed data, inadequate documents, and geographic constraints. The study recommends strengthening apparatus capacity, enhancing coordination and mentoring, developing more comprehensive SOPs, and conducting regular monitoring and evaluation.