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Novira Sartika
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Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/iakp.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali setahun (Semi Annually Publication) pada bulan Juni dan Desember. Jurnal IAKP merupakan jurnal ilmiah yang berupa artikel penelitian, review dan kajian ilmiah yang bertujuan mempublikasikan dan mengeksplorasikan disiplin ilmu bidang: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika Profesi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol. 4, No. 1, Juni 2023" : 11 Documents clear
Transparansi Pengelolaan Keuangan Daerah Pemerintah Kabupaten/Kota di Kalimantan Barat Endang Kusmana; Bob Mustafa; Uray Muhammad Noor
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3288

Abstract

This study aims to describe the level of transparency in regional financial management that has been carried out by the Regency/City Government based on the Minister of Home Affairs Instruction No. 188.52/1797/SJ of 2012. This research was conducted in 14 districts/cities in West Kalimantan. The data analysis method used in this research is the descriptive quantitative analysis which focuses on measuring the transparency index of regional financial management. Descriptive statistics in this study were used to look at the level of regional transparency in general and based on each indicator at the APBD planning stage, APBD implementation stage, and APBD reporting and accountability stages consisting of 10 (ten) indicators. The results of the study show that the average level of transparency in regional management for 14 district/city governments in West Kalimantan is still very low, namely 5.30% or overall the district/city governments in West Kalimantan are still in the qualification of insufficient transparency. . The Sanggau District Government has the highest regional financial management transparency index, with a score of 4.5 out of a maximum score of 29 (15.52%). Meanwhile, Mempawah Regency Government, Ketapang Regency Government, Bengkayang Regency Government, Sekadau Regency Government, Melawi Regency Government, Kayong Utara Regency Government, Kubu Raya Regency Government, and Pontianak City received the lowest score, and index, namely a score of 1 (3.45%).Keywords: Transparency, Regional Finance

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