TRANSPARANSI KEUANGAN DAN KINERJA PADA WEBSITE PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA
Abstract
E-government in Indonesia is starting since the issuance of Presidential Instruction No.
3/2003. The objective of this research to analysis the development of e-government which
focuses on the financial and performance information transparency. Using a descriptive
analysis on the 429 Indonesian local government websites during mid-May to July 2013,
this research finds that the level of financial and performance information transparency
is 15%. Most local government website disclose financial and performance information
in the form of news and Local Government in Figures. While for the most important
financial and performance information in the form of budgets, financial statements and
performance reports are disclosed only by not more than 10% local government. From
eleven local government with the best score, seven are located in Java and in the form of
city.
3/2003. The objective of this research to analysis the development of e-government which
focuses on the financial and performance information transparency. Using a descriptive
analysis on the 429 Indonesian local government websites during mid-May to July 2013,
this research finds that the level of financial and performance information transparency
is 15%. Most local government website disclose financial and performance information
in the form of news and Local Government in Figures. While for the most important
financial and performance information in the form of budgets, financial statements and
performance reports are disclosed only by not more than 10% local government. From
eleven local government with the best score, seven are located in Java and in the form of
city.