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Abstract
Introduction/Main Objectives: Public service delivery constitutes a central foundation of governmental legitimacy, particularly in decentralized governance systems where citizen experience shapes institutional trust. This study aims to examine the influence of accountability, supervision, and transparency on citizen-perceived public service performance at the urban village (kelurahan) level. Background Problems: Existing governance scholarship predominantly emphasizes macro-level financial performance and examines governance mechanisms independently. Limited empirical attention has been directed toward frontline administrative units and citizen-centered service outcomes such as responsiveness, accessibility, and satisfaction. Novelty: This study develops and tests an integrative governance–performance model that conceptualizes accountability, supervision, and transparency as functionally interdependent determinants of citizen-perceived service outcomes at the grassroots administrative level. Research Methods: A quantitative descriptive–causal design was employed using census data from 57 service providers at Batu Kuning Urban Village, Indonesia. Data were collected through structured questionnaires and analyzed using multiple linear regression with classical assumption testing. Finding/Results: All governance variables positively and significantly influence public service performance both partially and simultaneously (p < 0.05). Supervision emerged as the most dominant predictor. The model explains 41.9% of the variance in service performance (R² = 0.419). Conclusion: Integrated governance mechanisms significantly enhance citizen-perceived service performance, confirming that coherent accountability, supervisory, and transparency arrangements are critical in frontline administrative settings.
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References
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References
Augustine, A. A. (2025). Auditing in Local Governments: Panacea for Accountability, Transparency, and Ethical Standards in Grassroots Governance and Service delivery in the 21st Century. International Journal of Management and Economics Invention, 11(03), 4124–4135. https://doi.org/10.47191/ijmei/v11i3.15
Bahmani-oskooee, M., Wooton, I. & Cui, Z. (2025). Public Service Management And Citizens ’ Trust In Local Government : A Comparative Study Of Municipal Governments In Sweden. Journal of Educational Management, Learning Center and Social Knowledge, 2(1), 13–24.
Budiana, M. (2025). Building Government Legitimacy : The Role of Public Trust , Transparency , and Social Media Effectiveness in the Dynamics of Public Perception. International Journal of Educational Research Excellence (IJERE), 4(2), 608–618. https://doi.org/10.55299/ijere.v4i2.1460
Denhardt, J. V. & Denhardt, R. B. (2015). The New Public Service: Serving, Not Steering (4th ed.). Routledge.
Gabinete, G., Tanan, C., Tutor, J. A. & Escantilla-Lebuna, M. L. (2022). Pakistan Journal of Life and Social Sciences Public Service Delivery Assessment Using the Citizen Satisfaction Index System in Western Visayas , Philippines. Pakistan Journal of Life and Social Sciences, 20(1), 36–44.
Hai, N. C. (2025). Citizen satisfaction with the quality of public administrative services: Public administration reform in Vietnam. In Strategies and Solutions for Public Sector Burnout. https://doi.org/10.4018/979-8-3373-0169-3.ch009
Hasibuan, D. H. & Khomsiyah. (2020). The Effect Of Legislative Oversight, Budget Transparency, And Internal Auditor Quality On Local Government Performance With Total Asset Moderation: A Case Study In Indonesia. Academy of Accounting and Financial Studies Journal, 24(6), 1–13.
Hasibuan, M. S. P. (2019). Manajemen Sumber Daya Manusia (Edisi Revi). Bumi Aksara.
Hatry, H. P. (2018). Performance measurement principles and techniques: An overview for local government. In Public Sector Performance: Management, Motivation, and Measurement. https://doi.org/10.4324/9780429497964
Makanga, C. N. (2025). The mediating role of ethical work climate in the relationship between oversight mechanism and public accountability. Journal of Economics and Development, 27(4), 341–357. https://doi.org/10.1108/JED-03-2025-0085
Mardiasmo. (2021). Akuntansi Sektor Publik (Edisi Terb). ANDI.
Meirinhos, G., Bessa, M., Leal, C., Sol, M., Carvalho, A. & Silva, R. (2022). administrative sciences Municipal Executive Recommendation by Citizens : Who Is Most Significant ? Administrative Sciences 12:, 12(18). https://doi.org/https://doi.org/ 10.3390/admsci12030081
Muchtar, M., Hadita, A., Hermana, D. & Wufron, W. (2023). Village Government Management and the Effectiveness of Achieving the Village Autonomy Program through the Performance of Village Apparatuses in Garut Regency. 11, 2406–9515. https://doi.org/10.21831/jnp.v11i2.58214
Muhtar, Arifin, T. & Sutaryo. (2021). Performance Accountability In Indonesian Local Governments : Does Monitoring Really Work? International Journal of Business and Society, 22(3), 1673–1692.
Mursyidi. (2009). Akuntansi Pemerintahan di Indonesia. PT Refika Aditama.
Oni, S., Adenuga, A. E. & Dele-dada, M. P. (2025). Legislative Oversight and Government Accountability : Implications for Good Governance in Nigeria. International Journal Of Research And Innovation In Social Science (IJRISS), IX(XI), 2516–2528. https://doi.org/10.47772/IJRISS
Pratolo, S., Jatmiko, B., Anwar, M. & Widiyanta, M. (2018). Effect Of Accountability And Transparency On Government Performance With Value For Money Method Through The Information Technology Usage (Survey On Financial Management Skpd Bantul District). International Journal of Civil Engineering and Technology (IJCIET), 9(7), 833–843.
Pribadi, U., Iqbal, M., Ibrahim, M. A., Juhari & Ahdarrijal, Y. (2024). Nexus of public organization, transparency, and accountability in Indonesia’s digital governance. Journal of Public Affairs, 24(3). https://doi.org/10.1002/pa.2940
Shi, J., Dai, X., Duan, K. & Li, J. (2023). Exploring the performances and determinants of public service provision in 35 major cities in China from the perspectives of efficiency and effectiveness. Socio-Economic Planning Sciences, 85. https://doi.org/10.1016/j.seps.2022.101441
Siagian, S. P. (2018). Manajemen Sumber Daya Manusia (Edisi 1, C). Bumi Aksara.
Suprayitno. (2018). Good Governance Implementation Towards Sub-Districts Governance Service: A Case Study Of Sidoarjo Districts, Indonesia. Russian Journal of Agricultural and Socio-Economic Sciences, 78(6), 218–225. https://doi.org/10.18551/rjoas.2018-06.24
Suwardi, & Pramono, J. (2025). Service Quality of National Public Service Management System in People’s Online Aspiration and Complaint Services. KnE Social Sciences, 10(17), 117–134. https://doi.org/10.18502/kss.v10i17.19320
Thahir, A. G., Mus, A. R., Ramlawati & Nur, A. N. (2024). Effect Of Budget Participation, Transparency And Internal Control Of Accountability And Local Government Financial Performance Bulukumba Regency. RGSA – Revista de Gestão Social e Ambiental ISSN:, 18(5), 1–19.
Widajatun, V. W. & Kristiastuti, F. (2020). The Effect of Regional Financial Supervision , Accountability and Transparency of Regional Financial Management on Local Government Performance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 3(4), 2966–2974.
Zafarullah, H. & Siddiquee, N. A. (2021). Open government and the right to information: Implications for transparency and accountability in Asia. Public Administration and Development, 41(4), 157–168. https://doi.org/https://doi.org/10.1002/pad.1944