The Role of AI Governance and Digital Accountability in Promoting Inclusive Economic Development in Central Kalimantan

Pratiwi Subianto, Abdul Halim, Tiur Roida Simbolon, Kasi Eselonirmala Waruwu

Abstract


Artificial Intelligence (AI) has emerged as a key driver of global economic transformation, offering opportunities for productivity growth, public service efficiency, and regional innovation. However, AI also poses risks of socioeconomic inequality, algorithmic bias, digital exclusion, and weak accountability, challenges particularly pronounced in developing regions like Central Kalimantan. This study analyzes the role of AI Governance and accountability in driving inclusive economic development and formulates a Digital Accountability Framework for Central Kalimantan using a Systematic Literature Review (SLR) with a PRISMA approach. Findings reveal that AI can support inclusive growth through agriculture productivity, forest fire monitoring, targeted public services, and SME strengthening. Without ethical governance, however, AI risks deepening inequality, marginalizing indigenous communities, and creating dependency on nontransparent systems. Therefore, AI Governance must function as institutional development infrastructure. The proposed framework encompasses transparency, fairness, human oversight, data governance, grievance mechanisms, and multistakeholder involvement for inclusive, adaptive, and sustainable development in Central Kalimantan.


Full Text:

PDF

References


Ahmad, M., & Wilkins, S. (2025). Purposive sampling in qualitative research: a framework for the entire journey. Quality and Quantity, 59(2), 1461–1479. https://doi.org/10.1007/s11135-024-02022-5

Ahmed, S. K., Mohammed, R. A., Nashwan, A. J., Ibrahim, R. H., Abdalla, A. Q., M. Ameen, B. M., & Khdhir, R. M. (2025). Using thematic analysis in qualitative research. Journal of Medicine, Surgery, and Public Health, 6, 100198. https://doi.org/10.1016/j.glmedi.2025.100198

Bachtiar, G., & Fin, F. (2025). Embedding Ethical AI in Digital Public Infrastructure : Strategic Governance Pathways for Indonesia. Journal of Infrastructure Policy and Management, 8(2), 175–185. https://doi.org/10.35166/jipm.v8i2.123

Bakri, M. R., Bagiada, P., Yogantari, N., & Marlina, L. (2024). Accountability and fiscal transfer: The perfect duo for enhancing the regional economy. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 10(1), 105–122.

https://doi.org/10.28986/jtaken.v10i1.1639

Cheong, B. C. (2024). Transparency and accountability in AI systems: safeguarding wellbeing in the age of algorithmic decision-making. Frontiers in Human Dynamics, Volume 6-2024. https://doi.org/10.3389/fhumd.2024.1421273

Comunale, M. (2024). The {Economic} {Impacts} and the {Regulation} of {AI}: A {Review} of the {Academic} {Literature} and {Policy} {Actions}. IMF Working Papers, 2024(065), 1. https://doi.org/10.5089/9798400268588.001

Desouza, K. C., & Picavet, M. E. B. (2024). Realising Trustworthy and Inclusive Artificial Intelligence for Indonesia Realising Trustworthy and Inclusive. In Business of Government (p. 25). https://www.businessofgovernment.org/report/

Díaz-Rodríguez, N., Del Ser, J., Coeckelbergh, M., López de Prado, M., Herrera-Viedma, E., & Herrera, F. (2023). Connecting the dots in trustworthy Artificial Intelligence: From AI principles, ethics, and key requirements to responsible AI systems and regulation. Information Fusion, 99, 101896.

https://doi.org/10.1016/j.inffus.2023.101896

Domino. (2024). 97% of AI Leaders Commit to Responsible AI, Yet Nearly Half Lack Resources to Achieve the Necessary Governance. Domino.

https://domino.ai/press-releases/revelate-2024

Dotulung, M. T. P. (2025). Kajian Yuridis Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah Berbasis Elektronik. Kajian Yuridis Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah Berbasis Elektronik, 5(4), 4630–4645. https://doi.org/10.31004/innovative.v5i4.20729

Faisal, M. (2025). Regulasi dan Tantangan Hukum Penggunaan AI di Sektor Publik dalam Risiko, Akuntabilitas, dan Kebijakan Strategis. CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, 2(1), 109–116. https://doi.org/10.62335/n1prjk86

Flick, U., Pratt, M. G., Köhler, T., & Welch, C. N. V.-0. (2025). Trustworthiness in Qualitative Research: Reconsidering Replication BT - The Sage Handbook of Qualitative Research Quality (pp. 451–468). Sage Publications Ltd.

https://doi.org/10.4135/9781036243401.n30

Harry Booth. (2025). What the Numbers Show About AI’s Harms. Time.

https://time.com/7346091/ai-harm-risk

Haverkamp G. (2025). With AI accountability stalling, boards must push tech giants for greater transparency. Reuters. https://www.reuters.com/sustainability/

International Monetary Fund. (2024). AI Will Transform the Global Economy. Let’s Make Sure It Benefits Humanity. International Monetary Fund.

https://www.imf.org/en/blogs/articles/

Juliyanti, W., & Ditasari, R. (2025). Does E-Government Maturity Enhance Transparency and Public Accountability in Local Government Finance? (An Empirical Study on Regency Governments in Indonesia 2020–2022. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 8(2), 1439–1620. https://doi.org/10.36778/jesya.v8i2.2146

Kitchenham, B. A., Budgen, D., & Brereton, P. (2020). Evidence-Based Software Engineering and Systematic Reviews. Taylor & Francis Group.

https://books.google.co.id/books?id=4qeSzQEACAAJ

Komarudin, D., Candra, E. ., & Nurdin, I. . (2024). Arus Jurnal Sosial dan Humaniora ( AJSH ) Dinamika Kebijakan Publik dan Inovasi Kecerdasan Buatan di. Arus Jurnal Sosial Dan Humaniora, 4(3), 1793–1803. https://doi.org/10.57250/ajsh.v4i3.758

Modelop. (2024). Responsible AI Benchmark Report 2024. Modelop.

https://www.modelop.com/resources-ebooks/responsible-ai-report-2024

OECD. (2024). OECD Economic Surveys: Indonesia 2024. In OECD Publishing. https://doi.org/10.1787/de87555a-en

Papagiannidis, E., Mikalef, P., & Conboy, K. (2025). Responsible artificial intelligence governance: A review and research framework. The Journal of Strategic Information Systems, 34(2), 101885. https://doi.org/10.1016/j.jsis.2024.101885

Schindler, M., Korinek, A., & Stiglitz, J. (2021). Technological Progress, Artificial Intelligence, and Inclusive Growth. IMF Working Papers, 2021(166), 1.

https://doi.org/10.5089/9781513583280.001

Schmitt, L. (2022). Mapping global AI governance: a nascent regime in a fragmented landscape. AI and Ethics, 2(2), 303–314. https://doi.org/10.1007/s43681-021-00083-y

Sri, F., Latowa, M., & Sunadi, I. G. E. (2025). Pemanfaatan Artificial Intelligence ( AI ) Sebagai Inovasi Digital Dalam Tata Kelola Pemerintah Daerah. Journal of Multi Technology (J-Multitechno), 1(1), 44–53.

https://doi.org/10.69623/j-multitechno.v1i1.137

Stanford. (2024). Artificial Intelligence Index Report 2024. In Stanford University (p. 502). https://hai.stanford.edu/ai-index/2024-ai-index-report

UNDP. (2022). Human development report 2021-22: Uncertain times, unsettled lives: Shaping our future in a transforming world. United Nations Development Programme. undp.org

Wadipalapa, R. P., Katharina, R., Nainggolan, P. P., Aminah, S., Apriani, T., Ma’rifah, D., & Anisah, A. L. (2024). An Ambitious Artificial Intelligence Policy in a Decentralised Governance System: Evidence From Indonesia. Journal of Current Southeast Asian Affairs, 43(1), 65–93.

https://doi.org/10.1177/18681034231226393

Wirawan, A., & Ratih, A. (2025). Integrasi Kecerdasan Buatan dalam Perencanaan Pembangunan Daerah : Pendekatan Evidence-Based Planning. Jurnal Ekspos, 3(2), 35–42. https://ejurnal.kuduskab.go.id/index.php/ekspos/article/view/77

Wirtz, B. W., Weyerer, J. C., & Sturm, B. J. (2020). The Dark Sides of Artificial Intelligence: An Integrated AI Governance Framework for Public Administration. International Journal of Public Administration, 43(9), 818–829.

https://doi.org/10.1080/01900692.2020.1749851

World Bank. (2023). Indonesia poverty assessment: Pathways towards economic security. World Bank. https://worldbank.org

World Economic Forum. (2023). World Economic Forum Launches AI Governance Alliance Focused on Responsible Generative AI. World Economic Forum. https://www.weforum.org/




DOI: https://doi.org/10.32535/jicp.v9i1.4686

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Pratiwi Subianto, Abdul Halim, Tiur Roida Simbolon, Kasi Eselonirmala Waruwu

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by:

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone:
+62 341 366222
Email: journal.jicp@gmail.com
Website:http://ejournal.aibpmjournals.com/index.php/JICP

Supported by: Association of International Business & Professional Management

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)

DOI:Prefix 10.32535 by CrossREF

Journal of International Conference Proceedings (JICP) INDEXED:

 

In Process


This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.