Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java
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 w...
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Format: | Article |
Language: | English |
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Universitas Negeri Semarang
2018-03-01
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Series: | Jurnal Dinamika Akuntansi |
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Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/12558 |
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author | Anissa Adriana Irwan Taufiq Ritonga |
author_facet | Anissa Adriana Irwan Taufiq Ritonga |
author_sort | Anissa Adriana |
collection | DOAJ |
description | 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. |
first_indexed | 2024-12-19T03:41:49Z |
format | Article |
id | doaj.art-5dc2c1f0dd714dfaa67aaa2ea7e8dedf |
institution | Directory Open Access Journal |
issn | 2085-4277 2502-6224 |
language | English |
last_indexed | 2024-12-19T03:41:49Z |
publishDate | 2018-03-01 |
publisher | Universitas Negeri Semarang |
record_format | Article |
series | Jurnal Dinamika Akuntansi |
spelling | doaj.art-5dc2c1f0dd714dfaa67aaa2ea7e8dedf2022-12-21T20:37:12ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772502-62242018-03-01101132610.15294/jda.v10i1.125587305Analysis of Local Financial Management Transparency Based on Websites on Local Government in JavaAnissa Adriana0Irwan Taufiq Ritonga1Universitas Gadjah MadaUniversitas Gadjah MadaThe 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.https://journal.unnes.ac.id/nju/index.php/jda/article/view/12558transparencygood governancelocal governmentmanagement of regional financewebsite |
spellingShingle | Anissa Adriana Irwan Taufiq Ritonga Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java Jurnal Dinamika Akuntansi transparency good governance local government management of regional finance website |
title | Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java |
title_full | Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java |
title_fullStr | Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java |
title_full_unstemmed | Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java |
title_short | Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java |
title_sort | analysis of local financial management transparency based on websites on local government in java |
topic | transparency good governance local government management of regional finance website |
url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/12558 |
work_keys_str_mv | AT anissaadriana analysisoflocalfinancialmanagementtransparencybasedonwebsitesonlocalgovernmentinjava AT irwantaufiqritonga analysisoflocalfinancialmanagementtransparencybasedonwebsitesonlocalgovernmentinjava |