Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

Anissa Adriana, Irwan Taufiq Ritonga

Abstract


The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.



Keywords


transparency; good governance; local government; management of regional finance; website

Full Text:

PDF

References


Arista, D. (2015). Transparansi informasi situs web pemerintah daerah di sulawesi selatan sebagai implementasi keterbukaan informasi publik. Hasanuddin University. Retrieved from http://repository.unhas.ac.id/handle/123456789/14625

Attila, G. (2012). Agency Problems in Public Sector. Journal of the University of Oradea : Economic Science, 1(1), 708–712.

Caba Pérez, M. del C., Rodríguez Bolívar, M. P., & López Hernández, A. M. (2014). The determinants of government financial reports online. Transylvanian Review of Administrative Sciences, (42), 5–31.

Creswell, J. W. (2012). Educational research: Planning, conducting, and evaluating quantitative and qualitative research. Educational Research (Vol. 4). https://doi.org/10.1017/CBO9781107415324.004

Dian, R. A., & Haryanto. (2013). Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Akuntansi Di Internet Oleh Pemerintah Daerah. http://eprints.undip.ac.id/39616/. Diponegoro University.

Harnowati, A. I. P. (2017). Determinan Pengungkapan Laporan Keuangan Pemerintah Daerah Di Indonesia. Lampung University. Retrieved from http://digilib.unila.ac.id/id/eprint/25596

Hermana, B., Tarigan, A., Medyawati, H., & Silfianti, W. (2012). E-Government Implementation in Indonesia : Financial Transparency on the Web. 3rd - International Conference on E-Education, E-Business, E-Management and E-Learning IPEDR, 27, 194–199.

Huwae, K. (2016). Analisis Tingkat Keterbukaan Informasi Pengelolaan Keuangan Daerah (Studi di Provinsi Daerah Istimewa Yogyakarta). Universitas Gadjah Mada.

Ibrahim. (2015). Metode Penelitian Kualitatif. Bandung: Alfabeta.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X

Johnston, M. (2006). Good governance: Rule of law, transparency, and accountability. New York: United Nations Public Administration Network. New York: United Nations Public Administration Network.

Lane, J.-E. (2013). The Principal-Agent Approach to Politics: Policy Implementation and Public Policy-Making. Open Journal of Political Science, 3(2), 85–89.

Marais, D. L., Quayle, M., & Burns, J. K. (2017). The Role Of Access To Information In Enabling Transparency And Public Participation In Governance-A Case Study Of Access To Policy Consultation Records In South Africa. African Journal of Public Affairs, 9(6), 36–49.

Martani, D., & Fitriasari, D. (2014). Financial and Performance Transparency on the Local Government Website in Indonesia. Journal of Theoretical and Applied Information Technology, 60(3), 504–516.

Maulana, M. (2013). Budget Brief Indeks Keterbukaan Badan Publik. Jakarta: SEKNAS FITRA.

Nosihana, A., & Yaya, R. (2016). Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 3(2), 89–104.

Puspita, R., & Martani, D. (2013). Analisa Pengaruh Kinerja dan Karakteristik Pemda Terhadap Tingkat Pengungkapan dan Kualitas Informasi Dalam Website Pemda. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004

Rahim, W. M., & Martani, D. (2015). Analisis Pengaruh Tingkat Akses Internet, Kompetisi Politik, Opini Audit, Karakteristik Pemda, Dan Karakteristik Demografi Terhadap Pengungkapan Informasi Keuangan Dan Non-Keuangan Website Pemerintah Daerah. Indonesia University. Retrieved from https://staff.blog.ui.ac.id/martani/2016/04/21/analisis-faktor-yang-mempengaruhi-website-pemda/

Sargiacomo, M., & Gomes, D. (2011). Accounting And Accountability In Local Government: Contributions From Accounting History Research. Accounting History, 16(3), 253–290.

Soepriyanto, G., & Aristiani, R. (2011). Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet : Studi pada Pemerintah Daerah Indonesia. Jurnal Binus Business Review, 2(1), 192–201.

Syamsul, S., & Ritonga, I. T. (2017). Pengaruh Tata Kelola Pemerintah Daerah Terhadaptransparansi Pengelolaan Keuangan Daerah: Bukti Empiris Pada Pemerintah Provinsi Di Indonesia. Jurnal Akuntansi, 21(3), 448–460.

Tayib, M., Coombs, H. M., & Ameen, J. R. M. (1999). Financial Reporting By Malaysian Local Authorities: A Study Of The Needs And Requirements Of The Users Of Local Authority Financial Accounts. International Journal of Public Sector Management, 12(2), 103–121.

UNESCAP. (2009). What is Good Governance ? United Nations Economic and Social Comission for Asia and the Pacific, 1–3. https://doi.org/10.1016/B978-012397720-5.50034-7

Yusuf, J.-E., & Jordan, M. M. (2015). Popular Financial Reports: Tools for Transparency, Accountability and Citizen Engagement. The Journal of Government Financial Management, 64(1), 12–17.




DOI: https://doi.org/10.15294/jda.v10i1.12558

Refbacks

  • There are currently no refbacks.




Creative Commons License
Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License