Analisis Transparansi Pengelolaan Keuangan di Daerah Jawa Tengah

Dwi Luthfiana Furqon, Universitas Negeri Yogyakarta
Aulia Sulfiannur Naila, Universitas Negeri Yogyakarta
Indah Fitrotun Chasanah, Universitas Negeri Yogyakarta
Safira Nurul Aini, Universitas Negeri Yogyakarta
Ashilly Achidsti, Universitas Negeri Yogyakarta

 10.21831/joppar.v8i2.20705

Abstract


Analisis Transparansi Pengelolaan Keuangan dalam mewujudkan e-government (Azlim, 2012), pemerintah kabupaten/kota di Jawa Tengah hendaknya menyediakan konten di website daerah masing-masing untuk mendukung praktik tata kelola yang baik dalam hal transparansi. Metode yang digunakan dalam penyusunan artikel ini yaitu menggunakan studi literatur yang mana metode pengumpulan data ini merupakan mencari studi Pustaka. Metode library research ini mencari pada jurnal - jurnal internasional dan nasional yang telah terjamin kredibilitas nya serta menggunakan sumber dari media massa. Setelah data diperoleh kemudian dianalisis untuk mendapatkan sesuatu data yang dicari, kemudian disimpulkan untuk mendapat hasil terkait data melalui studi literatur. Hasil yang dihasilkan untuk memastikan bahwa informasi terkait pengelolaan keuangan mempunyai dampak yang signifikan terhadap masyarakat, maka seluruh informasi yang dimuat dalam suatu website minimal harus memenuhi standar ketersediaan dan aksesibilitas. Laporan keuangan di daerah Jawa Tengah mudah diakses dari 10 tahun sebelumnya oleh masyarakat umum, melalui website resmi BPKAD Provinsi Jawa Tengah. Pemerintah daerah Provinsi Jawa Tengah melakukan praktik-praktik tersebut dalam pengelolaan keuangan mereka, diharapkan dapat beroperasi dengan tingkat keterbukaan yang tinggi dalam hal pendapatan, pengeluaran, dan kebijakan keuangan, yang memungkinkan masyarakat mengakses data terkait anggaran dan pelaksanaan program. 

Full Text:

PDF

References


Azlim, Pengaruh Penerapan Good Governance dan Standar Akuntansi, Banda Aceh: Universitas Syiah, 2012.

Zed Mestika, Metode penelitian Kepustakaan / Mestika zed, Jakarta: Yayasan Obor Indonesia, 2008.

Harahap, Sofyan Syafari, Analisis Kritis atas Laporan Keuangan, Jakarta: Raja Grafindo Persada, 2018.

Sukirno, "Evaluasi Sistem Akuntansi Pertanggungjawaban Program Diploma III Wates Fakultas Ilmu Sosial Universitas Negeri Yogyakarta," Jurnal Pendidikan Akutansi Indonesia, pp. 1-19, 2005.

Amanda Y. Kong, Vivian Qingzi Too, Shelly d. Golden, "Thematic Content Analysis of 2010–2015 State Tobacco Control Legislation in the United States: Bill Rationales and Priority Populations," Preventive Medicine Reports, vol. 36, p. 36, 2023. https://doi.org/10.1016/j.pmedr.2023.102446

Yoga Andriyan, "Pengelolaan Keuangan Daerah di Pemerintah Kabupaten Magelang," Jurnal Pemerintahan dan Kebijakan (JPK), Vols. vol. 3, no. 1, pp. 47-54, 2021. https://doi.org/10.18196/jpk.v3i1.12847

Asri Suwarsih Irwan Taufiq Ritonga, M.Buss, Ph.D, C.A, "Suwarsih, A., Ritonga, I. T., Buss, M., Akuntansi, M.,Analisis Transparansi Pengelolaan Keuangan Daerah Berbasis Website Pada Pemerintah Daerah di Sumatra," Accounting and Business Information System Journal, vol. 5, no. 1, 2017.

Asri Usman, Hillman Wirawan, Zulkifli, "The Effect Of Human Capital and Physical Capital on Regional Financial Condition:The Moderating Effect of Management Control System. Heliyon," Heliyon, Vols. Vol. 7, No. 5, no. 5, 2021. https://doi.org/10.1016/j.heliyon.2021.e06945

Ayupov, A. A., & Kazakovtseva, M. V., "Management of Financial Stability of the Non-Tax Income of Regional Budgets.," Procedia - Social and Behavioral Sciences, p. 187–192, 2014. https://doi.org/10.1016/j.sbspro.2014.04.102

Chang, Y.Y. Choi, S.-K. Park, B. H. S. Kim, "Regional Demographic Changes and Financial Independence of Local Governments in Korea," . Asian Journal of Social Science., vol. 51, no. 3, 2023. https://doi.org/10.1016/j.ajss.2023.05.001

Cheng Hu, Yan Wang, "Assessing Regional Economic Growth Through Green Financial Policy: Insights from PSM-DID Model on 107 Cities of China. Heliyon, vol. 9, no. 9, 2023," Heliyon, vol. 9, no. 9, 2023. https://doi.org/10.1016/j.heliyon.2023.e19568

Chiara Lodi, Giovanni marin, Marco Modica, "The Public Finance Response to Floods of Local Governments in Italy," Journal of Environmental Managemen, vol. 332, 2023. https://doi.org/10.1016/j.jenvman.2023.117352

Fajarrudin, Konsep Transparansi Dalam Pengelolaan Keuangan Daerah, Indonesia: SINTESa : Seminar Nasional Teknologi Edukasi dan Humaniora., 2021.

Fanny Richter, Wladislav Gawenko, Uwe Götze, Michael Hinz, "oward a Methodology for Social Sustainability Assessment: a Review of Existing Frameworks and a Proposal for a Catalog of Criteria," Schmalenbach Journal of Business Research, vol. 75, pp. 587-626, 2023. https://doi.org/10.1007/s41471-023-00174-y

Florian Leon, Alexandra Zins, "Regional Foreign Banks And Financial Inclusion: Evidence from Africa. Economic Modelling," Economic Modelling, vol. 84, p. 102–116, 2020. https://doi.org/10.1016/j.econmod.2019.03.012

Hu, M., Zhang, J., & Chao, C., "Regional Financial Efficiency and its Non-Linear Effects on Economic Growth in China. I," nternational Review of Economics and Finance,, vol. Volume 59, p. 193–206, 2019. https://doi.org/10.1016/j.iref.2018.08.019

Liang Zhang, Wubin Yuan, "Can Local People’s Congress Supervision Improve the Expenditure Behavior of Local Governments? Evidence from Provincial Budget Review.," Heliyon, vol. 9, no. 12, 2023. https://doi.org/10.1016/j.heliyon.2023.e22395

Maher Alaref, Orwa Al-Abdulla, Zedoun al zoubi, Munzer Al Khalil, Abdulkarim Ekrayez, "Health System Governance Assessment in Protracted Crisis Settings: Northwest Syria," Health Research Policy and Systems,, vol. 21, no. 1, 2023. https://doi.org/10.1186/s12961-023-01042-1

Marlin Pareda, Jullie J. Sondakh, "Analisis Pengelolaan Keuangan Daerah Pemerintah Daerah Kabupaten Kepulauan Talaud," Jurnal Riset Akuntansi, vol. 8, no. 2, 2017.

Mengtao Zhang, Wenchuan Chen, Aidi Kou, Yanjun Wu, "Promotion Incentives, Tenureuncertainty, And Local Government Debt Risk," Finance Research Letters, vol. 56, 2023. https://doi.org/10.1016/j.frl.2023.104136

Qiqsong Ruan, Dayong Lv, Xiakun Wei, "High-Speed Rail and Local Government Financing Cost: Evidence from China," Economic Modelling,, vol. Volume 131, 2023. https://doi.org/10.1016/j.econmod.2023.106618

Rachel Etter-Phoya, Chisomo Manthalu, Frank Kalizinje, Farai Chigaru, Bernadetta Mazimbe, Ajib Phiri, Takondwa Chimowa, Waziona Ligomeka, Stephen Hall, Bernadetta o Hare, "Financing child rights in Malawi," BMC Public Health, vol. 23, no. 1, 2023. https://doi.org/10.1186/s12889-023-16319-x

Rahel Meili, Tabias Stucki, "Money Matters: The Role Of Money As a Regional and Corporate Financial Resource for Circular Economy Transition at Firm-Level.," Research Policy,, vol. 52, no. 10, 2023. https://doi.org/10.1016/j.respol.2023.104884

Riswanto, Natak, Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kabupaten Jember, Jember: Universitas Jember (UNEJ), 2016.

Sarmini, H.,Afrizal, A., & Artikel, I., "Analisis Pengaruh Transparansi dan Akuntabilitas Terhadap Pengelolaan Keuangan Daerah Kabupaten Rokan Hulu.," HIRARKI Jurnal Ilmiah Manajemen dan Bisnis, vol. Vol. 5/3, no. (Issue 1), 2019. http://journal.upp.ac.id/index.php/Hirarki.

Suryanto, S., "Analysis of Regional Financial Information Systems as a Media of Regional Financial Management Transparency in Indonesia.," IOP Conference Series: Materials Science and Engineering, Vols. Vol 662, No. 2, 2019. https://doi.org/10.1088/1757 899X/662/2/022080

Sutrisna, I Wayan, "Regional Financial Management Strategies To Improve The Community Welfare In Bali Province.," International Journal of Business, Economics and Law, , Vols. vol. 24, no. 1, no. Issue 1, 2021.




DOI: https://doi.org/10.21831/joppar.v8i2.20705

Refbacks

  • There are currently no refbacks.




SUPPORTED BY:

 

 

INDEX BY:

on Progress