Analysis of Transparency and Accountability of Local Government Financial Reports

Abstrak

Purpose - This study discusses the importance of transparency, accountability, and public participation in improving the quality of local government financial reports. Transparency makes it easy for the public to obtain information on budget management openly, while accountability demands accountability for the use of public funds.

Design/Methodology/Approach - Data related to the research topic were collected through Google Scholar searches. The collected data were analyzed using narrative analysis techniques with the stages of data identification, data evaluation, and data extraction.

Findings - The results of this study inform that public involvement in the budget planning and oversight process has a positive impact on the clarity, ease of access, and integrity of information in financial reports.

Originality/Value - Focusing on public participation can lead to good cooperation between local governments and the community because it is essential to realize transparent, accountable, and public interest-oriented financial governance.