ANALISIS IMPLEMENTASI E-VILLAGE BUDGETING SEBAGAI PERWUJUDAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN

Abstract

This research aimed to analyze the factors of implementation of e-Village Budgeting (EVB) system as
manifestation of accountability and transparency of Local Government Financial Statement. While, there were
four criteria of it which as follows: accomodating of people’s voice/proposals, accountability of public funds,
timely presentation, and convinience of information access. Moreover, in Local Government Financial
Statement, the effectiveness of village budget realization and audit opinion of the Supreme Audit Agency (BPK)
became benchmark of accountability and transparency. The research was qualitative. Furthermore, the data
collection technique used interview on the Regional Work Unit (SKPD) for EVB system in Banyuwangi District
Government. Besides, it also used documents of, for instance, Consolidation Report of Village Fund Budget
Realization and 2017 Government Agency Performance Reports. The research result concluded the
implementation of e-Village Budgeting system had fulfilled the criteria as manifestation of accountability and
transparency of Local Government Financial Statement. In addition, the criteria were in terms of such indicators
namely accomodating of people’s voice/ proposals, accountability of public funds, timely presentation, and
convinience of information access. Besides, other indicators were the effectiveness of budget infiltration in village
government, and financial performance improvement with the achievement of Unqualified Opinion (WTP) of
BPK. Keyword: e-village budgeting, accountability, transparency, regional finance goverment reports, budget
realization reports