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In this era, technology has influenced several sectors such as education, economy and governance. One of the utilizations of technology in government is the use of electronic governance. Decentralization becomes a way to realize electronic governance. Regional government as a product of decentralization has created innovation from the combination of government management and technology advance. Village is a product of the lowest hierarchical decentralization. Therefore, village has a right to manage government, service, and financial management. The number of fund issued by the central government causes the abuse. Therefore, Banyuwangi government uses technology of electronic governance to conduct innovation in supervising village financial management in order to be accountable and transparent. The innovations are electronic village budgeting and electronic monitoring system. Both applications are utilized well by Banyuwangi government to reach achievement. This research uses descriptive qualitative approach by selecting certain location, Banyuwangi government. The result of the research is an application synergy of electronic village budgeting and electronic monitoring system which becomes the strategy to realize accountability and transparency.

international journal of multicultural and multireligious understanding

The utilization of electronic government in realizing transparency and accountability of village government: Synergy of implementation of electronic village budgeting and electronic monitoring system by Banyuwangi government