Beyond Moral Trust: Reframing Amanah as an Institutional Accountability Principle in Indonesia’s Decentralized Governance

Abstract

Corruption in Indonesia’s decentralized governance remains a significant challenge to institutional integrity, public accountability, and the equitable distribution of public resources. Although decentralization is intended to improve democratic participation and local governance, its effectiveness depends on institutional arrangements that ensure public authority is exercised responsibly. This study aims to reconceptualize amanah in fiqh siyasah as an institutional accountability principle for strengthening anti-corruption governance in Indonesia. It employs normative legal research using conceptual and statutory approaches. Data are collected through library research involving legislation, Islamic normative sources, scholarly books, and peer-reviewed journal articles, and are analyzed qualitatively through legal interpretation and conceptual synthesis. The findings demonstrate that amanah extends beyond individual moral integrity to encompass institutional obligations in the exercise of public authority. Its practical relevance can be articulated through four interrelated dimensions: public responsibility, transparency, institutional oversight, and enforceable accountability. These dimensions provide a normative framework for connecting Islamic political ethics with contemporary governance mechanisms, particularly in regional administration, where decentralized authority requires effective monitoring and clear responsibility. The study concludes that amanah can strengthen the ethical foundations of anti-corruption governance when translated into institutional rules, administrative procedures, and enforceable accountability mechanisms. However, it cannot replace positive law or formal oversight institutions. Accordingly, regional governments should integrate amanah-based values into public service standards, budget transparency, conflict-of-interest prevention, and internal and external supervision. Future research should empirically examine how these dimensions can be implemented and evaluated across different regional governance contexts.