Regional Revenue And Expenditures Budget Transparency In The Context Of Regional Financial Law
| Author | Eka Pala Suryana |
| Position | Local Politic and Public Policy Study Center (LP3S Center) |
| Pages | 21-46 |
REGIONAL BUDGET TRANSPARENCY
21
Regional Revenue and Expenditures Budget Transparency in
the Context of Regional Financial Law
Eka Pala Suryana
Cite this article as:
Suryana, E. P. (2020). Regional Revenue and Expenditures Budget
Transparency in the Context of Regional Financial Law. Unnes Law
Journal, 6(1), 21-46. https://doi.org/10.15294/ulj.v6i1.8230
TABLE OF CONTENTS
Abstract ……………………………………………………...
22
Introduction ………………………………………………….
23
Method ………………………………………………………
26
Transparency of Semarang City’s Regional Budget:
Problems and Challenges ……………………………...…….
27
Transparency of Semarang City Regional Budget: Beyond
Practices and Mechanism ……………………………………
36
Transparency of Semarang City Regional Budget: Obstacles
in Practice ……………………………………………………
39
Conclusion …………………………………………………..
42
References …………………………………………………...
43
UNNES LAW JOURNAL 6(1) 2020
22
Regional Revenue and Expenditures
Budget Transparency in the Context
of Regional Financial Law
Eka Pala Suryana
ABSTRACT. This research aims to describe the transparency of the use of the
Semarang City Regional Revenue and Expenditure Budget and discover the forms,
mechanisms and constraints in obtaining transparency of information on the use of
the Semarang City Revenue and Expenditure Budget, this research uses a
sociological juridical research type approach method, by using primary data and
secondary data which are then analyzed using qualitative data analysis.The results
of the study can be seen that the transparency of the use of the Semarang City
Regional Revenue and Expenditure Budget already has internal regulations in the
form of Mayor Regulation number 26 of 2012 and forms and mechanisms in
accordance with Law number 14 of 2008 although internal and external obstacles
are still found that result implementation is less than optimal so that it inhibits the
realization of good governance. The conclusions from the results of the study show
that the transparency of the use of the Semarang City Regional Revenue and
Expenditure Budget is in accordance with Law number 14 of 2008 and already has
forms and internal mechanisms, although in the implementation phase there are still
obstacles both internally and externally.
KEYWORDS. Regional Revenue and Expenditures Budget; Transparency; Public
Information Disclosure; Good Governance; Regional Financial Law
To continue reading
Request your trial