Open AccessTRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) MELALUI PENERAPAN E-BUDGETING (Dalam Perspektif Teori Good Governance)
Author(s) -
Hendra Wijayanto
Publication year - 2015
Publication title -
the indonesian journal of public administration (ijpa)
Language(s) - English
Resource type - Journals
ISSN - 2460-0369
DOI - 10.52447/ijpa.v1i1.79
Subject(s) - transparency (behavior) , accountability , bureaucracy , public administration , good governance , accounting , business , political science , corporate governance , finance , politics , law
Penerapan reformasi birokrasi di bidang anggaran manajemen dianggap tidak memiliki sistem terstruktur. Dalam pemerintah daerah, hal ini ditandai dengan transparansi yang rendah dan akuntabilitas dalam sistem penganggaran lokal. Sistem manajemen keuangan yang mana masih kontradiktif dengan tujuan pemerintahan yang baik membutuhkan transparansi dan akuntabilitas dalam semua bidang pemerintahan. Munculnya e-budgeting secara tidak langsung menjadi bukti pemanfaatan program e-government di Indonesia. Trasnparansi dan partisipasi masyarakat diharapkan mendukung pemerintah untuk melakukan perbaikan dalam kualitas pelayanan publik.Kata Kunci : Reformasi Birokrasi, Good Governance, E-Budgeting, Good GovernanceThe application of bureaucracy reform in the field of management budget is considered not to having structurized systems. In a district government, it is characterized by low transparency and accountability in Local Budgeting system. Finance management system however still is contradictive with the objective of good governance that requires transparency and accountability in all areas of government. The emergence of e-budgeting indirectly becomes a proof of the utilization of e-government program in Indonesia. Transparency and public participation is expected to support government to make improvements in public service quality.Keywords : Bureaucratic Reform, Good Governance, E-Budgeting, Good Governance