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Transparency Information Website-Based Regional Finance Throughout Government Districts and Cities in Jambi Province in 2016-2018

Jurnal Cakrawala Akuntansi · Vol. 16 No. 2 (2024) · hlm. 109–123

DOI
10.22437/jca.v16i2.46741
ISSN
3123-1918, 1979-4851
Terbit
2024-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to measure the level of transparency of regional financial information in Jambi Province by reviewing three main aspects, namely planning, implementation, and budget reporting and accountability. The study was conducted on 11 official local government websites in Jambi Province with an observation period from 2016 to 2018. The method used was quantitative descriptive with secondary data sources obtained through literature study and observation. Data analysis referred to four main criteria, namely availability, accessibility, timeliness, and frequency of information disclosure, as developed by Huwae (2016), and categorized according to the Open Budget Index (OBI) standards. The results of the study show that all local governments in Jambi Province are in the category of inadequate transparency. Most regions are in the Scant or None category, while a small number are in the Minimal category. This indicates that transparency is not yet a top priority in local financial management in Jambi Province. These findings are expected to serve as evaluation material and input for local governments in improving the transparency of public financial information through online media in a consistent and sustainable manner.

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  • Universitas Halu Oleo
  • Hasanuddin University
  • Institut Agama Islam Negeri Kendari
  • Universitas Airlangga
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Rekan penulisOrganisasiArtikel bersama
Sri RahayuHasanuddin University14
Kholis RoisahAfiliasi tidak diketahui5
Jauhari SyamsiyahAfiliasi tidak diketahui5
Muhammad RidwanHasanuddin University4
Vita Ratri CahyaniAfiliasi tidak diketahui3
MIRZA ARSIATY ARSYADUniversitas Halu Oleo2
TERRY PAKKIUniversitas Halu Oleo2
Asniah AsniahUniversitas Halu Oleo2
Arnanda YusliwidakaAfiliasi tidak diketahui2
Misni ErwatiAfiliasi tidak diketahui2
Hildegardis MissaAfiliasi tidak diketahui2
Anselmus Boy BaunseleAfiliasi tidak diketahui2
Dwi SiswantaAfiliasi tidak diketahui2
Johnson N. NaatAfiliasi tidak diketahui2
Khansadhia Afifah WardanaAfiliasi tidak diketahui2
Iskandar SamAfiliasi tidak diketahui2
Abdul RahmanUniversitas Halu Oleo1
MUHAMMAD TAUFIKUniversitas Halu Oleo1
Sukma AyuUniversitas Halu Oleo1
MARIADI MARIADIUniversitas Halu Oleo1
YAS WENDAUniversitas Halu Oleo1
Vit Neru SatrahUniversitas Halu Oleo1
Asmar HasanUniversitas Halu Oleo1
Waode Siti Anima HiseinUniversitas Halu Oleo1
GUSTI MADE MURDIKAAfiliasi tidak diketahui1
NURIADI NURIADIAfiliasi tidak diketahui1
Siti Belinda AmriAfiliasi tidak diketahui1
Sachrul RamadhanAfiliasi tidak diketahui1
Taufik TaufikUniversitas Airlangga1
Abdul KadirInstitut Agama Islam Negeri Kendari1
Ansharullah AnsharullahUniversitas Halu Oleo1
La KarimunaAfiliasi tidak diketahui1
Muhamad Nafi Uz ZamanAfiliasi tidak diketahui1
Zinatul Ashiqin ZainolAfiliasi tidak diketahui1
Mohd Zamre Mohd ZahirAfiliasi tidak diketahui1
Zaki MubarokAfiliasi tidak diketahui1
Ajar BuditamaAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Transparency Information Website-Based Regional Finance Throughout Government Districts and Cities in Jambi Province in 2016-2018</dc:title>
	<dc:creator xml:lang="en">Zulfa, Atifa</dc:creator>
	<dc:creator xml:lang="en">Yudi, Yudi</dc:creator>
	<dc:creator xml:lang="en">Rahayu, Rahayu</dc:creator>
	<dc:subject xml:lang="en">Local Financial Information</dc:subject>
	<dc:subject xml:lang="en">Local Governments</dc:subject>
	<dc:subject xml:lang="en">Transparency</dc:subject>
	<dc:subject xml:lang="en">Website</dc:subject>
	<dc:description xml:lang="en">This study aims to measure the level of transparency of regional financial information in Jambi Province by reviewing three main aspects, namely planning, implementation, and budget reporting and accountability. The study was conducted on 11 official local government websites in Jambi Province with an observation period from 2016 to 2018. The method used was quantitative descriptive with secondary data sources obtained through literature study and observation. Data analysis referred to four main criteria, namely availability, accessibility, timeliness, and frequency of information disclosure, as developed by Huwae (2016), and categorized according to the Open Budget Index (OBI) standards. The results of the study show that all local governments in Jambi Province are in the category of inadequate transparency. Most regions are in the Scant or None category, while a small number are in the Minimal category. This indicates that transparency is not yet a top priority in local financial management in Jambi Province. These findings are expected to serve as evaluation material and input for local governments in improving the transparency of public financial information through online media in a consistent and sustainable manner.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2024-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46741</dc:identifier>
	<dc:identifier>10.22437/jca.v16i2.46741</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi ; 109-123</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46741/21686</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Atifa Zulfa, Yudi, Rahayu</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>