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...

Full description

Bibliographic Details
Main Authors: Anissa Adriana, Irwan Taufiq Ritonga
Format: Article
Language:English
Published: Universitas Negeri Semarang 2018-03-01
Series:Jurnal Dinamika Akuntansi
Subjects:
Online Access:https://journal.unnes.ac.id/nju/index.php/jda/article/view/12558
_version_ 1818838653517955072
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