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All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Juliyanti, Indri
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Economics, Econometrics & Finance Education Other

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Peran Akuntabilitas dan Transparansi dalam Pengelolaan Anggaran di Sekretariat Daerah Kabuapten Sumedang Juliyanti, Indri; Zakaria , Adam; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.13

Abstract

This study ains to analyze the role of accountability and transparency in budget management at the Regional Secretariat of Sumedang Regency. A qualitative descriptive method was applied, with data collected through in-depth interviews and document analysis. NVivo 12 software was used to identify dominant themes and patterns in the data. Accountability is demonstrated through regular reporting—such as LKIP, LPPD, and LKPJ—and supervision by the Inspectorate and Regional House of Representatives (DPRD). Transparency is reflected in the open disclosure of budget information and the use of digital systems like SIPD. However, challenges remain, including limited human resources, delays in reporting, and underutilization of public information platforms. The study recommends strengthening information systems and enhancing personnel capacity.
Co-Authors Khairunnisa, Hera Zakaria , Adam