A Contextual Analysis and Critical Examination of e-Government as a Form of Public Accountability and Equitable Public Service Delivery

Authors

  • Nanda Widaninggar Mandala Institute of Technology and Science, Jember, Indonesia
  • Lita Permata Sari Mandala Institute of Technology and Science, Jember, Indonesia
  • Muhammad Firdaus Mandala Institute of Technology and Science, Jember, Indonesia
  • Yulia Variska Putri Mandala Institute of Technology and Science, Jember, Indonesia

Keywords:

E-Government, Accountability, Digital Divide, Equitable Public Services

Abstract

The purpose of this study is to critically analyze and contextualize the
implementation of e-government in Situbondo Regency. E-government
is adopted by the government with the belief that it can strengthen
public accountability and enhance the distribution of public services.
However, a significant portion of citizens remains unable to access e
government services. The research uses a contextual analysis approach
combined with in-depth interviews to explore key ideas relevant to the
analysis. The bureaucratic reform in the public policy system lacks
humanistic values, diminishes the spirit of public service, and does not
reflect good governance. E-government, while seen as a technological
revolution, faces the challenge of the digital divide, which silences
citizens' rights due to a lack of digital literacy. As a result, public
accountability is not effectively established through e-government.

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Published

17-04-2026

How to Cite

Nanda Widaninggar, Lita Permata Sari, Muhammad Firdaus, & Yulia Variska Putri. (2026). A Contextual Analysis and Critical Examination of e-Government as a Form of Public Accountability and Equitable Public Service Delivery . E-Jurnal Akuntansi, 35(1). Retrieved from https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4845

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Section

Articles