Institutional Integration and Accountability in Indonesia’s Public Financial Management: A Governance Framework for State Financial Administration

Abstract

This study develops a governance framework explaining how institutional integration and accountability can strengthen Indonesia's public financial management. A qualitative policy-study design was applied through document analysis of financial laws, government regulations, audit reports, and peer-reviewed studies published between 2015 and 2026. The findings identify five interdependent requirements: integrated planning and budgeting, reliable treasury and accounting, risk-based internal control, interoperable digital information, and enforceable audit follow-up. Although Indonesia has established a comprehensive regulatory architecture, fragmented systems, compliance-oriented reporting, uneven institutional capacity, and weak use of performance information continue to constrain public value. The proposed framework links financial data, organizational responsibility, ethical leadership, citizen-accessible disclosure, and outcome-based evaluation across the budget cycle to improve fiscal accountability and administrative performance.