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

Anissa Adriana(1), Irwan Taufiq Ritonga(2),

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


(1) Universitas Gadjah Mada
(2) Universitas Gadjah Mada

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

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