EVALUATING FISCAL COMMUNICATION BEYOND NUMBERS: A CONTINGENCY THEORY STUDY ON INDONESIA’S GOVERMENT TRANSITION

Authors

  • Neni Puji Artanti Universitas Brawijaya
  • Akhmad Muwafik Saleh Universitas Brawijaya
  • Bambang Dwi Prasetyo Universitas Brawijaya

DOI:

https://doi.org/10.52423/jikuho.v10i4.1893

Keywords:

Kehumasan Pemerintah, Strategi Komunikasi Fiskal, Teori Kontingensi Akomodasi

Abstract

The 2024 Indonesia’s governmental transition to President Prabowo Subianto significantly influenced fiscal policies under the Ministry of Finance. As fiscal policy significantly affects public interest,  the Ministry's communication strategy are critical for sustaining public trust. This study evaluates the Ministry’s communication strategies during the first 100 days of President Prabowo's administration in addressing sensitive fiscal issues. A qualitative approach was employed within the Contingency Theory of Accommodation framework, using in-depth interviews and document analysis to complement the quantitative indicators already applied in issue management. Finding reveal that although the Negative Opinion Index remained below the maximum target, several issues revealed communication gaps include disintegration information between government public relations, limited responsiveness of state debt issue, complaints over CoreTax, and social movement againts Value Added Tax increase and state budget eficiency. The analysis based on Contingency Theory factors reveals that predisposing factors were relatively adequate, but situational factors, such as the characteristics of the external public predominantly shape organization’s communication stance. This study recommends redesigning the communication strategy evaluation framework by integrating qualitative assessment of predisposing and situational factors for comprehensive evaluation, thereby extending the theoretical application of the Contingency Theory of Accommodation to governmental fiscal communication.

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Published

10/24/2025