Developing Accountability Model of Local Government Organization: From Managerial Accountability to Public Accountability (Naturalistic Study on Local Government Tana Toraja)

This research aims to develop models and indicators of public accountability that the public expects as a principal to moderate the managerial accountability of the local governments. This research was conducted in the local Government of Tana Toraja with Qualitative naturalistic approach. The result shows that accountability understanding of the society as prinsipal is very simple at infrastructure supporting the public activities and Deliberation of Development Planning (MUSRENBANG) becomes the best communication media. The Government and the Local Representatives (Dewan Perwakilan Rakyat Daerah=DPRD) as agent understand the accountability as PEA (Political Economic Accountability) and MUSRENBANG only as a ceremorial activities.