The Role of Websites in Transparency of Good Governance of Regional Financial Performance: Qualitative Study of East Kutai Regency

RATNA DEWI YANTI, Titin Ruliana, Imam Nazarudin Latif, Eddy Soegiarto K

Abstract


The Role of Websites in Good Governance Transparency of Regional Financial Performance: A Qualitative Study of East Kutai Regency.

Objective: This analytical descriptive qualitative research aims to analyze the strategic role of the official website of the local government in realizing transparency of regional financial performance and identifying obstacles in budget management in East Kutai Regency (Kutim). Transparency is the main pillar in the principles of Good Governance and the mandate of various regulations such as Law No. 23 of 2014 and Government Regulation No. 12 of 2019.

Methods: This study used an empirical normative approach, which combines the analysis of normative provisions with empirical findings in the field. Data was collected through document reviews, literature studies, and observations in East Kutai Regency. Data analysis was conducted inducively to find relevant patterns and themes related to transparency practices.

Findings: The results of the study show that the level of transparency of financial management in East Kutai Regency still varies significantly. Although websites have a very important and strategic role as an Internet Financial Reporting (IFR) tool for the publication of mandatory documents (such as the APBD and LKPD), its use is not optimal. The main obstacles found are the limited capacity of Human Resources (HR), lack of adequate Information Technology (IT) infrastructure, and lack of public education in accessing and understanding financial information. This variation in transparency has an impact on the low level of public trust in local governments.

Implications: To increase accountability and build public trust, the East Kutai Regency Government needs to take concrete steps, namely increasing the capacity of human resources through training focused on transparency, the development of IT infrastructure, and the implementation of a more firm and comprehensive transparency policy. Optimizing website functions is absolutely necessary to ensure that financial information can be accessed easily, quickly, and accurately.


Keywords


Good Governance, Budget Management, East Kutai.

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References


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