Indonesian Anti Corruption Studies
Vol. 1 No. 4 (2024): December, 2024

Fiscal Transparency and Corruption Control in Indonesia’s Budgeting Process

Zio Aksara Bhiru (Universitas Tadulako)



Article Info

Publish Date
31 Oct 2024

Abstract

Fiscal transparency is a cornerstone of effective corruption control in public finance management. This paper examines the role of transparency in Indonesia’s budgeting process as a tool for mitigating corruption risks. Using an evaluative framework, the study analyzes budget disclosure practices, public participation mechanisms, and oversight by legislative and civil society institutions. Data from government budget documents, transparency indices, and expert interviews highlight progress in open budgeting but also reveal persistent challenges such as opaque budget allocations, off-budget funds, and limited citizen engagement. These factors create opportunities for corruption and reduce accountability. The paper argues for institutionalizing comprehensive transparency reforms, strengthening parliamentary oversight, and fostering participatory budgeting to enhance anti-corruption efforts. By situating Indonesia’s experience within global fiscal governance debates, the study underscores the critical link between transparency and integrity in public financial management.

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Journal Info

Abbrev

anticorruption

Publisher

Subject

Description

Indonesian Anti Corruption Studies (e-ISSN: 3164-5836) is a peer-reviewed, open-access academic journal in the field of anti-corruption studies, published by COLLEGIUM JUSTICIA INDONESIA in online format (electronic journal). First published in 2024, the journal is issued quarterly in March, June, ...