Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management

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FORMOSA NEWS - Kupang - Centralized Disaster Reporting Shielded Financial Audits but Isolated Independent Evacuees During Mt. Lewotobi Eruption. A 2026 study examining emergency financial responses during the Mount Lewotobi volcanic eruption in East Flores Regency revealed a critical governance paradox: while local authorities achieved absolute internal administrative compliance, restricted digital reporting left frontline communities and independent evacuees isolated from vital aid information. The research was conducted by Afifah Fauzah Lathifah, Markus A.K.B Hallan, and Filipus Argentano Guntur Suryaputra from Universitas Nusa Cendana. Published in the Asian Journal of Management Analytics, the study highlights how rigid internal auditing mechanisms can inadvertently disrupt horizontal public transparency during active natural disasters.

Research Methodology
To examine this administrative dynamic, the research team from Universitas Nusa Cendana employed a qualitative case study design focused on East Flores Regency, East Nusa Tenggara. The team analyzed governance structures across the Regional Disaster Management Agency (BPBD), the Regional Financial Management Agency (BKAD), and frontline village administrations in Konga and Boru. Data collection involved structural triangulation:

• Semi-Structured Interviews: Conducted with key decision-makers, including the Head of BPBD East Flores, the agency treasurer, financial controllers, logistics directors, financial managers from BKAD, and local village chiefs.
  
• Field Observations: Direct inspection of distribution hubs, village announcement boards, and emergency shelters.
  
• Documentary Analysis: Comprehensive review of official disaster decrees, Emergency Budget Plans (RKB), and eleven core verification instruments required for fund disbursement.
  

The researchers evaluated these inputs using stewardship theory, assessing whether administrative procedures satisfied both legal compliance and grassroots transparency.

Key Findings: The Governance Paradox and Information Asymmetry
The empirical investigation revealed that BPBD East Flores maintained an exceptionally rigid internal control system. To satisfy formal compliance mandates and prevent post-disaster legal liabilities, organizational stewards executed a mandatory eleven-tier documentary verification sequence:

1. Disaster Emergency Decree (SK Status Tanggap Darurat): Issued by the Regent of East Flores to activate emergency fiscal authority.
   
2. Budget Execution Plan (RKB): Detailed itemized cost estimations for field logistics.
   
3. Official BTT Placement Request: Inter-agency transmission requesting treasury allocation.
   
4. Financial Provision Decree (SP2D BTT): Issued by BKAD to authorize fund transfers to the BPBD emergency account.
   
5. Procurement Contracts: Legally binding agreements signed by the Commitment-Making Officer (PPK) for tents, food, and supplies.
   
6. Logistics Verification Ledger: Real-time tracking of incoming inventory at central warehouses.
   
7. Official Handover Receipt (BAST): Joint certification confirming delivered goods match contract specifications.
   
8. Expense Accountability Statement (SPTB): Signed by the Head of BPBD to assume complete legal liability for spending.
   
9. Payment Order (SPM): Internal clearance confirming all documentation is complete.
   
10. Cash Transfer Receipt: Banking records confirming direct payment transfers to third-party vendors.
    
11. Post-Crisis Accountability Report (SPJ Fungsional BTT): Final aggregated dossier submitted for regional audit evaluation.
    

While this eleven-step system achieved complete internal accountability and eliminated financial fraud risks, public transparency suffered significantly. Local financial execution was synchronized through the centralized Digital Local Government Information System (SIPD). However, data within SIPD was heavily aggregated into single macro-figures (dana gelondongan) and hidden from public view. Consequently, external observers could not verify specific itemized distributions. Because digital channels lacked itemized public reporting, field officers relied on manual ledgers and village loudspeakers (corong desa). While these physical methods reached evacuees staying in official government encampments, they failed to reach independent evacuees residing in remote areas or private family homes. This breakdown created severe information asymmetry, causing independent evacuees to suffer from information poverty and leading to widespread distrust regarding aid distribution.

Real-World Impact and Policy Implications
The findings offer actionable strategies for disaster management, public accounting, and municipal governance:

• Public Financial Dashboards: Municipal administrations must build open, interactive emergency financial dashboards that bypass the aggregated limits of centralized accounting systems like SIPD, providing real-time data to civilian observers.
  
• Modernized Grassroots Communication: Village offices must upgrade communication channels beyond physical loudspeakers by integrating dynamic digital networks, such as dedicated mobile broadcast groups, to keep independent evacuees informed.
  
• Shift to Proactive Transparency: Regulatory frameworks must encourage public officials to balance defensive audit protection with active, open disclosure during humanitarian crises.
  

Author Profiles
Afifah Fauzah Lathifah, S.Ak., M.Acc. Universitas Nusa Cendana. Expertise: Public Sector Accounting, Disaster Accounting, and Regional Financial Governance.
Markus A.K.B Hallan, S.E., M.Si. Universitas Nusa Cendana. Expertise: Regional Financial Management and Public Sector Governance.
Filipus Argentano Guntur Suryaputra, S.E., M.Sc. Universitas Nusa Cendana . Expertise: Public Policy and Governance Analysis.

Source
Afifah Fauzah Lathifah, Markus A.K.B Hallan, Filipus Argentano Guntur Suryaputra. Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management. Asian Journal of Management Analytics (AJMA). Vol. 5, No. 3, Hal. 543-552.
DOI : https://doi.org/10.55927/ajma.v5i3.16640
URL: https://journal.formosapublisher.org/index.php/ajma