THE INFLUENCE OF BUDGET TRANSPARENCY ON PUBLIC PARTICIPATION IN REGIONAL FINANCIAL SUPERVISION: A SYSTEMATIC LITERATURE REVIEW
Main Article Content
Lilis Karfina AR
Haliah
Nirwana
This systematic literature review explores the impact of budget transparency on public participation in regional financial supervision. The review highlights the essential role of transparency in promoting accountability, fostering public trust, and enhancing the efficiency of local governance. Public participation, as a key element in the budgeting process, helps to ensure that government expenditures align with the needs and priorities of citizens, thereby improving the effectiveness of financial oversight. The review also addresses the challenges and barriers faced in implementing budget transparency and public participation, such as limited public access to financial information, lack of civic engagement, and political resistance. By synthesizing findings from various studies, the review underscores the significance of fostering a transparent, inclusive environment that encourages active public participation in regional financial management. The study concludes that effective budget transparency, coupled with robust public involvement, is essential for achieving sustainable development and good governance at the regional level.
Tamaela, E. Y., & Pattiasina, V. (2020). Regional financial monitoring models with community participation and public policy transparency as moderators. International Journal of Psychosocial Rehabilitation, 24(2), 4223-4232.
Bure, M. R., Khuzaini, K., & Santoso, B. H. (2023). The Influence Of Board Members Competency, Public Accountability and Public Policy Transparency on Regional Financial Supervision Community Participation As A Mediation Variable. JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), 7(2), 537-541.
Ahmad, M. L. (2020). THE EFFECT OF BUDGET CLARITY, PUBLIC PARTICIPATION, AND MANAGERIAL PERFORMANCE ON REGIONAL FINANCIAL TRANSPARENCY AND ACCOUNTABILITY IN EAST LOMBOK DISTRICT OF INDONESIA. Russian Journal of Agricultural and Socio-Economic Sciences, 106(10), 40-51.
Rotinsulu, C. N. M., & Nurnajamuddin, M. (2021). The Effect Of Budget Participation, Transparency and Internal Control on Accountability and Regional Financial Performance Banggai District. American Journal of Humanities and Social Sciences Research.
Johan, R., & Rahmawati, A. (2023). The Effect of Accountability of Regional Financial Report and Budget Transparency on SKPD Performance with Regional Financial Supervision as a Moderating Variable. Saudi Journal of Economics and Finance, 7(02), 77-83.
Masdar, R., Furqan, A. C., Masruddin, M., & Meldawaty, L. (2021). The role of transparency and professional assistance in regional financial management in the Indonesian regional governments. Journal of Public Affairs, 21(3), e2666.
Nainggolan, S. G. V. (2022). Knowledge Analysis Of The Council In Affecting Regional Financial Supervision: Community Participation And Public Policy Transparency As Moderating Variables. Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi, 8(1), 12-26.
Ríos, A. M., Bastida, F., & Benito, B. (2016). Budget transparency and legislative budgetary oversight: An international approach. The American Review of Public Administration, 46(5), 546-568.
Cuadrado-Ballesteros, B., & Bisogno, M. (2022). Budget transparency and financial sustainability. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 210-234.
Muthomi, F., & Thurmaier, K. (2021). Participatory transparency in Kenya: Toward an engaged budgeting model of local governance. Public administration review, 81(3), 519-531.
Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. ATESTASI: Jurnal Ilmiah Akuntansi, 4(2), 230-245.
Jung, S. M. (2022). Participatory budgeting and government efficiency: evidence from municipal governments in South Korea. International Review of Administrative Sciences, 88(4), 1105-1123.
