Analysis of Transparency and Accountability of Regional Financial Management in the Perspective of Good Governance

Abstract

Transparency and accountability are fundamental principles in public financial management, particularly in the administration of regional government finances. Effective management of regional financial resources not only determines the success of development programs but also reflects the quality of governance implemented by local governments. This study aims to analyze the implementation of transparency and accountability in regional financial management from the perspective of good governance and to identify factors that influence its effectiveness in public administration practices. The research adopts a qualitative descriptive approach using literature study and policy document analysis. Data were obtained from scientific journals, government financial reports, policy documents, and relevant academic publications related to regional financial governance. The analysis was conducted through systematic stages including data reduction, data categorization, and interpretation of findings within the framework of good governance theory. The results indicate that transparency and accountability in regional financial management are strongly influenced by institutional capacity, the effectiveness of internal supervision systems, and the availability of accessible financial information for the public. In addition, the role of digital governance and information systems has become increasingly significant in improving transparency in public financial administration. However, several challenges remain, including limited administrative capacity, inconsistent policy implementation, and weak public participation in financial oversight. Strengthening institutional governance, improving administrative capacity, and expanding public access to financial information are essential strategies to enhance transparency and accountability in regional financial management.