IMPLEMENTASI KEBIJAKAN TRANSPARANSI KEUANGAN DI DAERAH

Edah Jubaedah

Abstract


The concept of transparency in government finance has been established during recent decades as an instrument in the fight against organizational and individual irregularities such as corruption, fraud, and financial scandals as well as promoting good governance in such organizations as local government bodies. The laws governing access to the financial information held by the local government authorities are mainly aimed at increasing the transparency of governmental
budget. However in practice, it seems that local government organizations often remain reluctant to freely and voluntarily reveal their financial information. Local governments still cope with several barriers in implementing financial tranparency
policy.


Keywords


policy implementation, local government, financial transparency

Full Text:

PDF

References


Anderson, Kjell. 2008. Transparency and Accountability in

Science and Politics: The Awareness Principle,

London: Palgrave Macmillan.

Andersson, Kjell, Drottz-Sjöberg, Britt-Marie, Espejo,

Raul, Fleming, Patricia Ann dan Wene, Clas-Otto.

Models of Transparency and Accountability in

the Biotech Age, Bulletin of Science Technology

Society, 26; 46-56.

Ball, Carolyn. 2009. What is Transparency. Public

Integrity, Fall 2009, vol. 11, no. 4, pp. 293–307.

Bolivar, Manuel Pedro Rodriguez, Perez, Carmen Caba,

& Hernandez, Antonio M. Lopez. 2006. Cultural

Context and Governmental Digital Reporting,

International Review of Administrative Science,

(2): 269-290.

Buckwalter, Neal D. 2010. Transparency in Government: A

Search for Clarity, 22nd Annual Conference of the

Association for Budgeting and Financial

Management, Omaha Nebraska, 7 – 9 Oktober

Direktorat Urusan Pemerintahan Daerah Direktorat

Jenderal Otonomi Daerah Departemen Dalam

Negeri. 2007. Panduan Operasional Program

Prakarsa Pembaruan Tata Pemerintahan Daerah

(P2TPD), Volume 2, Pelembagaan Transparansi

dan Partisipasi.

Etzioni, Amitai. 2010. Is Transparency the Best

Disinfectant? The Journal of Political Philosophy,

Oxford: Blackwell Publishing Ltd.

Finel, Bernard I, dan Lord, Kristin M. 1999. The Suprising

Logic of Transparency, International Studies

Quarterly, Vol. 43, No. 2 (June), pp. 315-339.

Finklestein, Neal D (ed). 2005. Transparency in Public

Policy: Great Britain and the United Stated, London:

Palgrave Macmillan.

Florini, Ann M. 2002. Increasing Transparency in

Government, International Journal on World Peace,

XIX: 3 (September): 3 – 37.

Fox, Jonathan. 2007. The Uncertain Relationship Between

Transparency and Accountability, Development in

Practice, Volume 17, Numbers 4–5, August.

Freedom of Information Network Indonesia. 2010.

Catatan Akhir Tahun Implementasi UU No.

/2008 tentang Keterbukaan Informasi Publik

(KIP) di Indonesia.

Fung, Archon, Graham, Mary dan Weil, David. 2007.

Full Disclosure: The Politics, Perils and Promise of

Targeted Transparency, Cambridge: Cambridge

University Press.

Gregorczuk, Helen. 2005. FOI – A Damp Squib or a Culture

Change in the making? Open Government: a Journal

on Freedom of Information, Volume 1 Issue 2.

Grimmelikhuijsen, Stephan & Welch, Eric W. 2010. A

Theoritical Framework for Government Transparency:

Factors Affecting Disclosure of Environmental

Information of Local Government in The Netherlands,

th IRSPM Conference, Berne, 7 9 April 2010.

Henriques, Adrian. 2007. Corporate Truth: The Limits to

Transparency, London: Eartscan.

Komisi Transparansi dan Partisipasi Kabupaten Lebak.

Laporan Kinerja Tahun 2010.

Lathrop, Daniel dan Ruma, Laurel (ed). 2010. Open

Government: Collaboration, Tranparency, and

Participation in Practice, California: O'Reilly Media

Inc.

Lembaga Studi Pers dan Pembangunan. 2006. Laporan

Studi Pemetaan Kesiapan Badan Publik dalam

Memenuhi Hak Masyarakat Atas Informasi.

Maddison, Sarah, dan Denniss, Richard. 2009. An

Introduction to Australian Public Policy: Theory and

Practice, Cambridge: Cambridge University Press.

Jurnal Ilmu Administrasi + Volume VIII + No. 3 + Desember 2011 299

Implementasi Kebijakan Transparansi Keuangan Di Daerah

» Edah Jubaedah

Meijer, Albert. 2009. Understanding Modern Transparency,

International Review of Administrative Science,

(2): 255-269.

Montoya, Monica Lindh dan Garsten, Christina. 2008.

Introduction: examining the politics of transparency.

Dalam Transparency in A New Global Order:

Unveiling Organizational Visions, Editor Monica

Lindh Montoya & Chr i s t ina Ga r s t en,

Massachusetts: Edward Elgar Publishing Ltd.

Ng'ongo, Jackline. 2010. Promoting Transparency in Public

Service in Kenya, Case Western Reserve University.

Oliver, Richard W. 2004. What is Transparency, New

York: McGraw-Hill.

Oltman, Shannon M. 2009. Information Access.

Bloomingtong: School of Library & Information

S c i e n c e I n d i a n a U n i v e r s i t y ,

http://bpm.slis.indiana.edu/scholarship/

oltmann_paper.pdf, diunduh tanggal 17

Desember 2010.

Park, Heungsik & Blenkinsopp, John. 2011. The Roles of

Transparency and Trust in the Relationship between

Corruption and Citizen Satisfaction, International

Review of Administrative Science, 77(2): 254-274.

Pasquier, Martial & Villeneuve, Jean-Patrick. 2007.

Organizational barriers to transparency: a typhology

and analysis of organizational behaviour tending to

prevent or restrict access to information, International

Review of Administrative Sciences 2007; 73; 147.

Peraturan Komisi Informasi Nomor 1 Tahun 2010

tentang Standar Pelayanan Informasi Publik.

Peraturan Komisi Informasi Nomor 2 Tahun 2010

tentang Prosedur Penyelesaian Sengketa

Informasi Publik.

Peraturan Menteri Dalam Negeri No 59 Tahun 2007

tentang Pedoman Pengelolaan Keuangan Daerah.

Peraturan Menteri Dalam Negeri Nomor 35 Tahun 2010

tentang Pedoman Pengelolaan Pelayanan

Informasi dan Dokumentasi di Lingkungan

Kementerian Dalam Negeri dan Pemerintahan

Daerah.

Peraturan Pemerintah Nomor 58 Tahun 2005 Tentang

Pengelolaan Keuangan Daerah.

Peraturan Pemerintah Republik Indonesia Nomor 61

Tahun 2010 tentang Pelaksanaan Undang-undang

Nomor 14 Tahun 2008 tentang Keterbukaan

Informasi Pubik.

Piotrowski, Suzane J. & Ryzin, Gregg Van. 2005. Desire

for Transparency: Dimensions and Determinants of

Attitudes Toward Governmental Transparency, 8th

Public Management Research Conference,

University of Southern California, September 29

Oktober 2005.

Piotrowski, Suzanne J. 2007. Governmental Transparency

in the Path of Administrative Reform, Albany: State

Universiry of New York Press.

Rodan, Garry. 2004. Transparency Authoritarian Rule in

Southeast Asia: Singapore and Malaysia, London:

Routledge Curzon.

Saxby, Stephen. 2010. UK Public Sector Information and

Re-Use Policy: A 2008 Analysis, dalam Access To

Public Sector Information: Law, Technology & Policy,

Volume 1, Brian Fitzgerald (ed), Sydney: Sydney

University Press.

Solihin, Dadang. 2007. Mewujudkan Keuangan Negara

yang Transparan, Partisipatif dan Akuntabel,

http://www.slideshare.net/DadangSolihin/me

wujudkan-keuangannegara-yang-transparanpartisipatif-

dan-akuntabel (diakses tanggal 22

Februari 2009)

The Asia Foundation dan Seknas Fitra. 2010. Laporan

Kinerja Pengelolaan Anggaran Daerah 2009: Study

di 41 Kabupaten/Kota di Indonesia.

Uhlir, Paul. 2010. Policy Guidelines for the Development and

Promotion of Governmental Public Domain

Information, dalam Access To Public Sector

Information: Law, Technology & Policy, Volume 1,

Brian Fitzgerald (ed), Sydney: Sydney University

Press.

Undang-undang No. 32 Tahun 2004 tentang

Pemerintahan Daerah.

Undang-undang Nomor 13 Tahun 2003 tentang

Keuangan Negara.

Undang-undang Nomor 14 Tahun 2008 tentang

Keterbukaan Informasi Publik.

Undang-undang Nomor 14 Tahun 2008 tentang

Keterbukaan Informasi Publik.

UU Nomor 33 Tahun 2004 Perimbangan Keuangan

antara Pemerintah Pusat dan Pemerintahan

Daerah.

Zetra, Aidinil. 2009. Strategi Pengembangan Kapasitas

SDM Pemerintah Daerah dalam Mewujudkan

Transparansi dan Akuntabilitas Pengelolaan Keuangan

D a e r a h , h t t p : / / w w w . b p k . g o . i d /

web/files/2009/07/270609-aidinil-zetra.pdf,

diunduh 12 November 2010.




DOI: https://doi.org/10.31113/jia.v8i3.291

Refbacks

  • There are currently no refbacks.




Copyright (c) 2019 Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Jurnal Ilmu Administrasi Indexed by:

     

 

@2017-2019

Jalan Cimandiri No. 34-38 Bandung

Laman: stialanbandung.ac.id

Powered by OJS (Open Jounal Systems)