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首页> 外文会议>Padang International Conference on Education, Economics, Business and Accounting >Potrait of Accountability and Transparency in Local Budget Management by the Regional Government in West Sumatera Province; Indonesia: An Anomaly in Digital Era
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Potrait of Accountability and Transparency in Local Budget Management by the Regional Government in West Sumatera Province; Indonesia: An Anomaly in Digital Era

机译：西苏门答腊省区域政府在地方预算管理中的责任与透明肖像; 印度尼西亚：数字时代的异常

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This study aims to provide an overview to the public whether the publication of increasing the status of BPK opinion from qualified to unqualified opinion on district and city government financial reports in West Sumatera province is directly proportional to the consistency of district and city governments making it easier for the public to access documents related to management regional budget every year. The research subjects were 19 official websites of the regency and city governments in the province of West Sumatera; as well as the official website of the BPK representative of the province of West Sumatera. Research data consists of BPK's opinion on district and city government financial report; as well as 12 documents related to management stored in the budget management transparency feature or other links available on the official website of the district and city government for the past 7 years (2012-2018). This study found an anomaly between accountability and public transparency related to financial management and local budgets. Public accountability has improved in the last 7 years (2012-2019); represented in the form of all district and city government financial report obtained unqualified opinion by BPK in 2018. However; in the same period public transparency did not increase significantly. Only a small number of district and city governments consistently provide access and publish most (5-7 documents) of 12 documents related to budget management on the budget management transparency menu on the official website of the local government.
机译：本研究旨在向大众提供向西和市政府在西苏马特省的区域和城市政府财务报告中提高BPK意见的出版物的出版物，与地区和市政府的一致性成正比，使其更容易成比例为公众每年访问与管理区域预算有关的文件。研究科目是西苏马特省的摄政和城市政府的19个官方网站;以及西萨姆帕特省的BPK代表的官方网站。研究数据包括BPK关于地区和市政府财务报告的意见;除了在过去7年（2012-2018）的区域和市政府官方网站上提供的预算管理透明度特征或其他环节有关的12个文件。本研究发现与财务管理和地方预算相关的问责制和公共透明度之间的异常。过去7年（2012-2019）的公共责任有所改善;以所有地区和市政府财务报告的形式代表于2018年通过BPK获得了不合格的意见。然而;在同一时期公共透明度没有显着增加。只有少数地区和城市政府一贯提供与当地政府官方网站上的预算管理透明度菜单上的预算管理有关的12份文件的访问权限（5-7份文件）。

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