International Journal of Multidisciplinary Reseach
Vol. 2 No. 2 (2026): April

OPTIMIZATION OF TRANSPARENT AND ACCOUNTABLE REGIONAL FINANCIAL MANAGEMENT AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY (BPKAD) OF EAST LAMPUNG REGENCY

Tathia Yolanda Arvaresa (Universitas Bandar Lampung)
M. Oktaviannur (Universitas Bandar Lampung)



Article Info

Publish Date
18 Apr 2026

Abstract

The research method used is descriptive qualitative research. This method is used to describe the optimization of transparent and accountable regional financial management at the Regional Financial and Asset Management Agency of East Lampung Regency. All data were obtained directly from informants in the field using interviews and document studies. The results of the study indicate that: (1) Transparency Dimension: Regional financial management at the Regional Financial and Asset Management Agency of East Lampung Regency has been guided by the principle of openness; (2) Accountability Dimension: Regional financial management has been implemented in accordance with regulations; (3) Efficiency and Effectiveness Dimension: The use of the regional budget has not fully reflected optimal efficiency and effectiveness. (4) Management Systems and Information Technology Dimension: The use of financial management systems and information technology has assisted the regional financial administration process. (5) Supervision Dimension: Regional financial management has been implemented through internal and external mechanisms.

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Journal Info

Abbrev

ijmr

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

Description

International Journal of Multidisciplinary Reseach (ISSN : 3109 9777) is a scholarly journal that publishes research across various branches of science through a multidisciplinary approach. Its scope covers the humanities and social sciences, including cultural studies, sociology, anthropology, ...