JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Vol 7, No 2 (2021): November 2021

Indeks Transparansi Pengelolaan Anggaran Daerah: Bagaimana Perkembangannya?

Nulailah Nulailah (Sekolah Tinggi Ilmu Ekonomi Panca Bhakti Palu)
Syamsul Syamsul (Sekolah Tinggi Ilmu Ekonomi Panca Bhakti Palu)



Article Info

Publish Date
25 Oct 2021

Abstract

The purpose of this research is to measure the transparency of regional budget management (TPAD). This type of research is descriptive research, using documentation data collection techniques. The data analyzed is regional budget management data, which is obtained through observations on the official website of local governments in Indonesia. The results of the analysis show that the first rank of the TPAD index was achieved by the Provincial Government of West Sumatra, the second rank was occupied by the Provincial Government of Riau, and the third rank was occupied by the Provincial Government of South Kalimantan. In addition, it was also found that the average value of the TPAD index was 24.24 percent. This means that the overall level of TPAD is still classified as insufficient, in other words, the management of regional budgets in Indonesia is still very non-transparent. However, this study also shows that the TPAD index in Indonesia continues to improve from year to year.

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Journal Info

Abbrev

jurnalakundanbisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor ...