Penganggaran Daerah yang Transparan : Meningkatkan Akuntabilitas dan Partisipasi

Abstrak

Regional budget transparency constitutes a fundamental pillar of good governance in enhancing accountability and public participation. Within the framework of Indonesia’s regional autonomy, local government budgets (APBD) are required to be managed in a transparent, participatory, and accountable manner to gain public legitimacy. This study aims to comprehensively examine the concept, implementation, and impact of transparent budgeting on accountability and public engagement. A qualitative method using a literature review approach was employed by analyzing accredited national journals, conference proceedings, and relevant scholarly sources. The literature review indicates that transparency in regional budgeting plays a vital role in strengthening fiscal accountability and stimulating citizen participation. By providing open access to budget information, public oversight can be conducted more effectively, thereby minimizing the potential for misappropriation of funds. Public participation has been shown to enhance the legitimacy of budgetary policies, although its effectiveness largely depends on the availability of adequate data and the level of public awareness regarding budget policies. Furthermore, the competence of local government officials is a key factor in supporting transparency and accountability in budget management. Therefore, synergy between budget transparency, citizen participation, and capacity building of government officials is an essential prerequisite for achieving accountable and sustainable regional financial management. Accordingly, strengthening regulatory frameworks, utilizing information technology, and enhancing the capacity of government officials are necessary to ensure sustainable transparent and participatory regional budgeting.