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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) · pp. 109–123

DOI
10.22437/jca.v16i2.46741
ISSN
3123-1918, 1979-4851
Published
2024-08-01
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 119 co-authorship links · 5 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Hasanuddin University
  • Institut Agama Islam Negeri Kendari
  • Universitas Airlangga
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sri RahayuHasanuddin University14
Kholis RoisahAffiliation unknown5
Jauhari SyamsiyahAffiliation unknown5
Muhammad RidwanHasanuddin University4
Vita Ratri CahyaniAffiliation unknown3
MIRZA ARSIATY ARSYADUniversitas Halu Oleo2
TERRY PAKKIUniversitas Halu Oleo2
Asniah AsniahUniversitas Halu Oleo2
Arnanda YusliwidakaAffiliation unknown2
Misni ErwatiAffiliation unknown2
Hildegardis MissaAffiliation unknown2
Anselmus Boy BaunseleAffiliation unknown2
Dwi SiswantaAffiliation unknown2
Johnson N. NaatAffiliation unknown2
Khansadhia Afifah WardanaAffiliation unknown2
Iskandar SamAffiliation unknown2
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 MURDIKAAffiliation unknown1
NURIADI NURIADIAffiliation unknown1
Siti Belinda AmriAffiliation unknown1
Sachrul RamadhanAffiliation unknown1
Taufik TaufikUniversitas Airlangga1
Abdul KadirInstitut Agama Islam Negeri Kendari1
Ansharullah AnsharullahUniversitas Halu Oleo1
La KarimunaAffiliation unknown1
Muhamad Nafi Uz ZamanAffiliation unknown1
Zinatul Ashiqin ZainolAffiliation unknown1
Mohd Zamre Mohd ZahirAffiliation unknown1
Zaki MubarokAffiliation unknown1
Ajar BuditamaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>
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