Penguatan Tata Kelola Keuangan Publik melalui Partisipasi Masyarakat dan Transparansi Informasi

Lasando Lumban Gaol; Eli Budi Santoso; Agus Prasetyo

doi:10.31933/mwca7592

Authors

Lasando Lumban Gaol Universitas Terbuka Author https://orcid.org/0009-0002-7584-1720
Eli Budi Santoso Universitas Terbuka Author
Agus Prasetyo Universitas Terbuka Author

DOI:

https://doi.org/10.31933/mwca7592

Keywords:

Tata Kelola Keuangan Publik, Partisipasi Masyarakat, Transparansi Informasi, Akuntabilitas

Abstract

Tata kelola keuangan publik yang baik merupakan dasar penting bagi pemerintahan yang efektif dan akuntabel. Dalam konteks ini, partisipasi masyarakat dan transparansi informasi memainkan peran krusial dalam memperkuat akuntabilitas dan efisiensi pengelolaan keuangan publik. Teori yang mendasari penelitian ini mencakup konsep partisipasi masyarakat dan transparansi informasi sebagai pilar utama tata kelola keuangan publik yang baik. Partisipasi aktif masyarakat dalam proses penganggaran dan pengawasan diharapkan dapat meningkatkan responsivitas dan akuntabilitas pemerintah. Transparansi informasi memungkinkan masyarakat untuk mengakses data keuangan publik sehingga dapat memantau penggunaan dana dan mencegah korupsi. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen. Lokasi penelitian adalah Kabupaten Lampung Timur dengan subjek penelitian meliputi pejabat pemerintah daerah, anggota DPRD, perwakilan LSM, dan warga masyarakat. Hasil penelitian menunjukkan bahwa partisipasi masyarakat dalam proses penganggaran di Kabupaten Lampung Timur mengalami peningkatan signifikan, meskipun masih terdapat kendala dalam pemahaman teknis anggaran. Transparansi informasi melalui portal web pemkab Lampung Timur telah meningkatkan kepercayaan masyarakat terhadap pemerintah daerah, meskipun akses informasi di daerah terpencil masih perlu diperbaiki. Partisipasi masyarakat dan transparansi informasi terbukti efektif dalam memperkuat tata kelola keuangan publik di Kabupaten Lampung Timur. Namun, diperlukan upaya lebih lanjut untuk meningkatkan edukasi masyarakat tentang proses penganggaran dan memperbaiki infrastruktur internet di daerah terpencil.

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