# IMPLEMENTATION ACCOUNTABILITY, REPORTING ROUTINES, AND SOCIAL TRUST IN LOCAL SERVICE DELIVERY
> Farida U.

URL kanonis: https://discover.unhas.ac.id/publications/pub_scopus_105042663801
Jurnal / Konferensi: Public Policy and Administration
Tahun terbit: 2026
DOI: https://doi.org/10.13165/VPA-26-25-2-09
ISSN: 16482603
Kuartil SJR: Q3
Citations: 0

## Authors
- Farida U.

## Abstract
Public policy is often judged at delivery points, community forums, and the routine administrative work that keeps programmes running. In capacity‑constrained settings, accountability can become a paradox: documentation and reporting strengthen procedural control, while trust remains fragile when verification is costly. This study explains how implementation accountability routines shape social trust and perceived legitimacy in a performance‑oriented local service programme linked to minimum service standards. We use a qualitative explanatory case study. Data combine 38 semi‑structured interviews across key local actors and programme documents. Using an abductive thematic approach, we trace mechanism pathways connecting accountability routines, verification constraints, and citizen perceptions. We find (i) a persistent trust deficit tied to information asymmetry and principal–agent vulnerabilities; (ii) extensive accountability work through audit trails, bank‑based disbursement, compulsory bookkeeping, and routine reporting, including downward accountability within groups; and (iii) performance accountability through outcome reporting alongside risks of paper compliance and indicator‑driven distortion under limited field verification. We contribute a mechanism‑based explanation of when procedural accountability becomes socially recognised legitimacy and when it does not, and we derive design implications for accountability under high transaction costs, including capacity support, usable citizen‑facing transparency, and risk‑based verification. Keywords: implementation accountability; reporting routines; social trust; minimum service standards; risk-based verification.

## Keywords
- Accountability
- Public relations
- Service delivery framework
- Business
- Social accounting
- Legitimacy
- Audit
- Documentation
- Service provider
- Service (business)
- Qualitative research
- Thematic analysis
- Work (physics)
- Exploratory research
- Public service
- Social work
- Database transaction
- Compliance (psychology)
- Public administration
- Public trust
- Delegation
- Empirical evidence
- Accounting
- Nonprobability sampling
- Focus group
- Scope (computer science)
- Trust management (information system)
- Openness to experience
- Field (mathematics)
- Social responsibility
- Public sector
- Enforcement
- Key (lock)

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Sumber: Discover Unhas — RIMS Universitas Hasanuddin.
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