Potrait of Accountability and Transparency in Local Budget Management by the Regional Government in West Sumatera Province, Indonesia: An Anomaly in Digital Era

DOI

10.2991/aebmr.k.200305.064How to use a DOI?

Keywords

accountability, transparency, budget management documents, cities and districts official website

Abstract

This study aims to provide an overview to the public whether the publication of increasing the status of BPK opinion from qualified to unqualified opinion on district and city government financial reports in West Sumatera province is directly proportional to the consistency of district and city governments making it easier for the public to access documents related to management regional budget every year. The research subjects were 19 official websites of the regency and city governments in the province of West Sumatera, as well as the official website of the BPK representative of the province of West Sumatera. Research data consists of BPK’s opinion on district and city government financial report, as well as 12 documents related to management stored in the budget management transparency feature or other links available on the official website of the district and city government for the past 7 years (2012-2018). This study found an anomaly between accountability and public transparency related to financial management and local budgets. Public accountability has improved in the last 7 years (2012-2019), represented in the form of all district and city government financial report obtained unqualified opinion by BPK in 2018. However, in the same period public transparency did not increase significantly. Only a small number of district and city governments consistently provide access and publish most (5-7 documents) of 12 documents related to budget management on the budget management transparency menu on the official website of the local government.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Henri Agustin
AU  - Fefri Indra Arza
PY  - 2020
DA  - 2020/03/10
TI  - Potrait of Accountability and Transparency in Local Budget Management by the Regional Government in West Sumatera Province, Indonesia: An Anomaly in Digital Era
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 154
EP  - 166
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.064
DO  - 10.2991/aebmr.k.200305.064
ID  - Agustin2020
ER  -