Analisis Implementasi Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Tangerang
DOI:
https://doi.org/10.59024/jis.v4i2.1891Keywords:
Transparency, Accountability, Regional Financial Management, BPKAD, SIPD.Abstract
Transparent and accountable regional financial management is one of the essential principles in achieving good governance. This study aims to analyze the implementation of transparency and accountability in regional financial management at the Regional Financial and Asset Management Agency (BPKAD) of Tangerang Regency. This research employed a qualitative approach using a descriptive method. Data were collected through in-depth interviews with five informants consisting of the Head of General Affairs and Personnel Subdivision, Accounting Staff, Regional Government Information System (SIPD) Operator, Budget Division Staff, and the Information and Documentation Management Officer (PPID) of BPKAD Tangerang Regency. The interviews were conducted on June 3, 2026. The results show that transparency in regional financial management has been implemented through the provision of public information, the utilization of SIPD, and information services managed by PPID. Meanwhile, accountability is reflected in the preparation of financial reports in accordance with Government Accounting Standards (SAP), budget management that follows established procedures, as well as supervision and follow-up actions on audit findings. Supporting factors in the implementation of transparency and accountability include the use of information technology, the implementation of SIPD, and coordination among divisions. However, several obstacles were identified, including delays in data submission, technical issues within the system, and the limited public understanding of regional financial information. Overall, the implementation of transparency and accountability in regional financial management at BPKAD Tangerang Regency has been carried out quite well, although several aspects still need improvement.
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