PENGARUH PENERAPAN E-GOVERNMENT TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DI INDONESIA
DOI:
https://doi.org/10.5281/zenodo.4719373Keywords:
e-government, transparansi, keuangan daerahAbstract
Penelitian ini bertujuan untuk menjelaskan dampak implementasi e-government terhadap transparansi pengelolaan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Teknik pengambilan data primer menggunakan teknik analisis isi (content analysis), yaitu dengan melakukan penelusuran pada website resmi pemerintah daerah di Indonesia. Pemilihan sampel dengan menggunakan purposive sampling dengan menetapkan kriteria-kriteria tertentu. Kriteria yang digunakan dalam penetapan sampel tersebut, diantaranya pemerintah daerah yang mempunyai website resmi dan dapat diakses pada waktu penelitian dari bulan Maret-Agustus 2020, dan memiliki data transparansi pengelolaan keuangan daerah tahun anggaran 2019. Selanjutnya, data dianalisis menggunakan teknik analisis regresi linier sederhana. Hasil penelitian menginformasikan bahwa implementasi e-government berdampak secara positif terhadap transparansi pengelolaan keuangan daerah. Temuan ini menguatkan riset sebelumnya dan sejalan dengan tujuan dikeluarkannya Instruksi Presiden Nomor 3 Tahun 2003. Informasi penelitian ini bermanfaat, untuk dijadikan referensi tambahan bagi para pengambil kebijakan terkait dengan impelementasi e-government dan peningkatan transparansi keuangan pemerintah pada masa mendatang.
References
Abu-Shanab, E. A. (2013). The relationship between transparency and egovernment: An empirical support. Lecture Notes in Informatics (LNI), Proceedings - Series of the Gesellschaft Fur Informatik (GI), P-221, 84–91.
Adiloglu & Vuran. (2012). The Relationship Between The Financial Ratios And Transparency Levels Of Financial Information Disclosures Within The Scope Of Corporate Governance : Evidence From Turkey. The Journal of Applied Business Research, Vol. 28, pp. 543–554.
Alcaraz-quiles, F. J., Urquia-grande, E., Muñoz-colomina, C. I., & Rautiainen, A. (2018). E-Government Implementation : Transparency , Accessibility and Usability of Government Websites. 291–306. https://doi.org/10.1007/978-3-319-63284-1
Andersen, K. N., Henriksen, H. Z., Medaglia, R., Danziger, J. N., Sannarnes, M. K., & Enemærke, M. (2010). Fads and facts of E-government: A review of impacts of E-government (2003-2009). International Journal of Public Administration, 33(11), 564–579. https://doi.org/10.1080/01900692.2010.517724
Ardielli, E. (2016). Public Administration Transparency in E - government at Local Level of Czech Government 2 . Research Methods and Data. 2(8), 24–33. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.28.1003
Armstrong, E. (2005). Integrity, transparency and accountability in public administration: Recent trends, regional and international developments and emerging issues. United Nations, Department of Economic and Social …, (August), 1–16. Retrieved from http://unpan1.un.org/intradoc/groups/public/documents/UN/UNPAN020955.pdf
Bannister, F., & Connolly, R. (2014). ICT, public values and transformative government: A framework and programme for research. Government Information Quarterly, 31(1), 119–128. https://doi.org/10.1016/j.giq.2013.06.002
Bertot, John C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264–271. https://doi.org/10.1016/j.giq.2010.03.001
Bertot, John Carlo, Jaeger, P. T., & Grimes, J. M. (2011). Promoting transparency and accountability through ICTs , social media , and collaborative e-government. 78–91. https://doi.org/10.1108/17506161211214831
Bertot, John Carlo, Jaeger, P. T., & Grimes, J. M. (2012). Promoting transparency and accountability through ICTs, social media, and collaborative e-government. Transforming Government: People, Process and Policy, 6(1), 78–91. https://doi.org/10.1108/17506161211214831
Bonsón, E., Torres, L., Royo, S., & Flores, F. (2012). Local e-government 2.0: Social media and corporate transparency in municipalities. Government Information Quarterly, 29(2), 123–132. https://doi.org/10.1016/j.giq.2011.10.001
Cook, F. L., Jacobs, L. R., & Kim, D. (2010). Trusting what you know: Information, knowledge, and confidence in social security. Journal of Politics, 72(2), 397–412. https://doi.org/10.1017/S0022381610000034
Cucciniello, M., Porumbescu, G. A., & Grimmelikhuijsen, S. G. (2017). 25 Years of Transparency Research: Evidence and Future Directions. Public Administration Review, 77(1), 32–44. https://doi.org/10.1111/puar.12685.25
Esteves de Araujo, J. F. F., & Tejedo-Romero, F. (2016). Local government transparency index: determinants of municipalities’ rankings. https://doi.org/10.1108/IJEBR-02-2016-0064
Grimmelikhuijsen, S. (2012). Linking transparency, knowledge and citizen trust in government: an experiment. International Review of Administrative Sciences, 78(1), 50–73. https://doi.org/10.1177/0020852311429667
Gupta, B., Dasgupta, S., & Gupta, A. (2008). Adoption of ICT in a government organization in a developing country: An empirical study. Journal of Strategic Information Systems, 17(2), 140–154. https://doi.org/10.1016/j.jsis.2007.12.004
Hill, J. (2004). Does better e-government increase transparency? An empirical study of e-government and corruption. The Public Purpose, 2, 73–81. Retrieved from https://ij.soc.american.edu/spa/publicpurpose/upload/does-better-e-government-increase-transparency_-an-empirical-study-of-e-government-and-corrupton-b926.pdf
Hirsch, W., & Osborne, E. (2000). Privatization of Government Services : Pressure-Group Resistance and Service Transparency. Journal of Labor Research, XXI(2), 315–326.
Iyer, L. S., & Rao RN, S. (2016). Transforming Government : People , Process and Policy Article information :
Jaeger, P. T., & Bertot, J. C. (2010). Transparency and technological change: Ensuring equal and sustained public access to government information. Government Information Quarterly, 27(4), 371–376. https://doi.org/10.1016/j.giq.2010.05.003
Kumar, R., & Best, M. L. (2006). Impact and sustainability of E-government services in developing countries: Lessons learned from Tamil Nadu, India. Information Society, 22(1), 1–12. https://doi.org/10.1080/01972240500388149
López-lópez, V., Iglesias-antelo, S., Vázquez-sanmartÃn, A., Connolly, R., & Bannister, F. (2018). e-Government , Transparency & Reputation : An Empirical Study of Spanish Local Government e-Government , Transparency & Reputation : An Empirical Study of Spanish Local. Information Systems Management, 35(4), 276–293. https://doi.org/10.1080/10580530.2018.1503792
Lupu, D., & Georgiana, C. (2015). Influence of e-government on the level of corruption in some EU and non-EU states. 20(15), 365–371. https://doi.org/10.1016/S2212-5671(15)00085-4
Lupu, D., & Lazăr, C. G. (2015). Influence of e-government on the Level of Corruption in some EU and Non-EU States. Procedia Economics and Finance, 20(15), 365–371. https://doi.org/10.1016/s2212-5671(15)00085-4
Meijer, A. (2013). Understanding the Complex Dynamics of Transparency. 73, 429–439. https://doi.org/10.1111/puar.12032.Understanding
Piotrowski, S. J. (2017). The “Open Government Reform†Movement: The Case of the Open Government Partnership and U.S. Transparency Policies*. American Review of Public Administration, 47(2), 155–171. https://doi.org/10.1177/0275074016676575
Putra, I Gusti Lanang Agung Raditya; Swastika, I. P. A. (2016). ANALISIS KERANGKA KERJA E-GOVERNMENT ASSESSMENT PADA SITUS WEBSITE PEMERINTAH DAERAH DI INDONESIA. 2016(Sentika), 18–19.
Ridha, M. A., & Basuki, H. (2012). Pengaruh tekanan eksternal, ketidakpastian lingkungan, dan komitmen managemen terhadap penerapan transparansi pelaporan keuangan. Skripsi Universitas Gajah Mada, Yogyakarta, (SNA 15 Banjarmasin Universitas Lambung Mangkurat 20-23 Sept 2012), 1–28. Retrieved from http://multiparadigma.lecture.ub.ac.id/files/2014/10/SNA-15-046.pdf
Ritonga, I. T. and Syamsul (2016) ‘Mengukur transparansi pengelolaan keuangan daerah di Indonesia : berbasis website’, Jurnal Akuntansi dan Audiiting Indonesia, 20(2). doi: http://dx.doi.org/10.20885/jaai.vol20.iss2.art4.
Sayimer, I. (2015). e-government, greater municipal web sites,citizen interaction, government transparency. INTERNATIONAL JOURNAL OF EBUSINESS AND EGOVERNMENT STUDIES, 7(2), 1–16.
Syamsul, S., & Ritonga, I. T. (2017). Pengaruh Tata Kelola Pemerintah Daerah Terhadaptransparansi Pengelolaan Keuangan Daerah: Bukti Empiris Pada Pemerintah Provinsi Di Indonesia. Jurnal Akuntansi, 21(3), 448. https://doi.org/10.24912/ja.v21i3.251
Syamsul (2020) ‘POTRET TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH ( TPKD ) DI INDONESIA’, Media Riset Akuntansi, Auditing & Informasi, 20(2), pp. 185–204. doi: http://dx.doi.org/10.25105/mraai.v20i2.7105.
Torres, L., Pina, V., & Royo, S. (2005). E-government and the transformation of public administrations in EU countries: Beyond NPM or just a second wave of reforms? Online Information Review, 29(5), 531–553. https://doi.org/10.1108/14684520510628918
Wei Wu, Liang Ma, and W. Y. (2017). Government Transparency and Perceived Social Equity: Assessing the Moderat ing Effect of Cit izen Trust in China. Retrieved from http://hdl.handle.net/10220/44112
Adiloglu & Vuran. (2012). The Relationship Between The Financial Ratios And Transparency Levels Of Financial Information Disclosures Within The Scope Of Corporate Governance : Evidence From Turkey. The Journal of Applied Business Research, Vol. 28, pp. 543–554.
Alcaraz-quiles, F. J., Urquia-grande, E., Muñoz-colomina, C. I., & Rautiainen, A. (2018). E-Government Implementation : Transparency , Accessibility and Usability of Government Websites. 291–306. https://doi.org/10.1007/978-3-319-63284-1
Andersen, K. N., Henriksen, H. Z., Medaglia, R., Danziger, J. N., Sannarnes, M. K., & Enemærke, M. (2010). Fads and facts of E-government: A review of impacts of E-government (2003-2009). International Journal of Public Administration, 33(11), 564–579. https://doi.org/10.1080/01900692.2010.517724
Ardielli, E. (2016). Public Administration Transparency in E - government at Local Level of Czech Government 2 . Research Methods and Data. 2(8), 24–33. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.28.1003
Armstrong, E. (2005). Integrity, transparency and accountability in public administration: Recent trends, regional and international developments and emerging issues. United Nations, Department of Economic and Social …, (August), 1–16. Retrieved from http://unpan1.un.org/intradoc/groups/public/documents/UN/UNPAN020955.pdf
Bannister, F., & Connolly, R. (2014). ICT, public values and transformative government: A framework and programme for research. Government Information Quarterly, 31(1), 119–128. https://doi.org/10.1016/j.giq.2013.06.002
Bertot, John C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264–271. https://doi.org/10.1016/j.giq.2010.03.001
Bertot, John Carlo, Jaeger, P. T., & Grimes, J. M. (2011). Promoting transparency and accountability through ICTs , social media , and collaborative e-government. 78–91. https://doi.org/10.1108/17506161211214831
Bertot, John Carlo, Jaeger, P. T., & Grimes, J. M. (2012). Promoting transparency and accountability through ICTs, social media, and collaborative e-government. Transforming Government: People, Process and Policy, 6(1), 78–91. https://doi.org/10.1108/17506161211214831
Bonsón, E., Torres, L., Royo, S., & Flores, F. (2012). Local e-government 2.0: Social media and corporate transparency in municipalities. Government Information Quarterly, 29(2), 123–132. https://doi.org/10.1016/j.giq.2011.10.001
Cook, F. L., Jacobs, L. R., & Kim, D. (2010). Trusting what you know: Information, knowledge, and confidence in social security. Journal of Politics, 72(2), 397–412. https://doi.org/10.1017/S0022381610000034
Cucciniello, M., Porumbescu, G. A., & Grimmelikhuijsen, S. G. (2017). 25 Years of Transparency Research: Evidence and Future Directions. Public Administration Review, 77(1), 32–44. https://doi.org/10.1111/puar.12685.25
Esteves de Araujo, J. F. F., & Tejedo-Romero, F. (2016). Local government transparency index: determinants of municipalities’ rankings. https://doi.org/10.1108/IJEBR-02-2016-0064
Grimmelikhuijsen, S. (2012). Linking transparency, knowledge and citizen trust in government: an experiment. International Review of Administrative Sciences, 78(1), 50–73. https://doi.org/10.1177/0020852311429667
Gupta, B., Dasgupta, S., & Gupta, A. (2008). Adoption of ICT in a government organization in a developing country: An empirical study. Journal of Strategic Information Systems, 17(2), 140–154. https://doi.org/10.1016/j.jsis.2007.12.004
Hill, J. (2004). Does better e-government increase transparency? An empirical study of e-government and corruption. The Public Purpose, 2, 73–81. Retrieved from https://ij.soc.american.edu/spa/publicpurpose/upload/does-better-e-government-increase-transparency_-an-empirical-study-of-e-government-and-corrupton-b926.pdf
Hirsch, W., & Osborne, E. (2000). Privatization of Government Services : Pressure-Group Resistance and Service Transparency. Journal of Labor Research, XXI(2), 315–326.
Iyer, L. S., & Rao RN, S. (2016). Transforming Government : People , Process and Policy Article information :
Jaeger, P. T., & Bertot, J. C. (2010). Transparency and technological change: Ensuring equal and sustained public access to government information. Government Information Quarterly, 27(4), 371–376. https://doi.org/10.1016/j.giq.2010.05.003
Kumar, R., & Best, M. L. (2006). Impact and sustainability of E-government services in developing countries: Lessons learned from Tamil Nadu, India. Information Society, 22(1), 1–12. https://doi.org/10.1080/01972240500388149
López-lópez, V., Iglesias-antelo, S., Vázquez-sanmartÃn, A., Connolly, R., & Bannister, F. (2018). e-Government , Transparency & Reputation : An Empirical Study of Spanish Local Government e-Government , Transparency & Reputation : An Empirical Study of Spanish Local. Information Systems Management, 35(4), 276–293. https://doi.org/10.1080/10580530.2018.1503792
Lupu, D., & Georgiana, C. (2015). Influence of e-government on the level of corruption in some EU and non-EU states. 20(15), 365–371. https://doi.org/10.1016/S2212-5671(15)00085-4
Lupu, D., & Lazăr, C. G. (2015). Influence of e-government on the Level of Corruption in some EU and Non-EU States. Procedia Economics and Finance, 20(15), 365–371. https://doi.org/10.1016/s2212-5671(15)00085-4
Meijer, A. (2013). Understanding the Complex Dynamics of Transparency. 73, 429–439. https://doi.org/10.1111/puar.12032.Understanding
Piotrowski, S. J. (2017). The “Open Government Reform†Movement: The Case of the Open Government Partnership and U.S. Transparency Policies*. American Review of Public Administration, 47(2), 155–171. https://doi.org/10.1177/0275074016676575
Putra, I Gusti Lanang Agung Raditya; Swastika, I. P. A. (2016). ANALISIS KERANGKA KERJA E-GOVERNMENT ASSESSMENT PADA SITUS WEBSITE PEMERINTAH DAERAH DI INDONESIA. 2016(Sentika), 18–19.
Ridha, M. A., & Basuki, H. (2012). Pengaruh tekanan eksternal, ketidakpastian lingkungan, dan komitmen managemen terhadap penerapan transparansi pelaporan keuangan. Skripsi Universitas Gajah Mada, Yogyakarta, (SNA 15 Banjarmasin Universitas Lambung Mangkurat 20-23 Sept 2012), 1–28. Retrieved from http://multiparadigma.lecture.ub.ac.id/files/2014/10/SNA-15-046.pdf
Ritonga, I. T. and Syamsul (2016) ‘Mengukur transparansi pengelolaan keuangan daerah di Indonesia : berbasis website’, Jurnal Akuntansi dan Audiiting Indonesia, 20(2). doi: http://dx.doi.org/10.20885/jaai.vol20.iss2.art4.
Sayimer, I. (2015). e-government, greater municipal web sites,citizen interaction, government transparency. INTERNATIONAL JOURNAL OF EBUSINESS AND EGOVERNMENT STUDIES, 7(2), 1–16.
Syamsul, S., & Ritonga, I. T. (2017). Pengaruh Tata Kelola Pemerintah Daerah Terhadaptransparansi Pengelolaan Keuangan Daerah: Bukti Empiris Pada Pemerintah Provinsi Di Indonesia. Jurnal Akuntansi, 21(3), 448. https://doi.org/10.24912/ja.v21i3.251
Syamsul (2020) ‘POTRET TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH ( TPKD ) DI INDONESIA’, Media Riset Akuntansi, Auditing & Informasi, 20(2), pp. 185–204. doi: http://dx.doi.org/10.25105/mraai.v20i2.7105.
Torres, L., Pina, V., & Royo, S. (2005). E-government and the transformation of public administrations in EU countries: Beyond NPM or just a second wave of reforms? Online Information Review, 29(5), 531–553. https://doi.org/10.1108/14684520510628918
Wei Wu, Liang Ma, and W. Y. (2017). Government Transparency and Perceived Social Equity: Assessing the Moderat ing Effect of Cit izen Trust in China. Retrieved from http://hdl.handle.net/10220/44112
Downloads
Published
2021-04-26
How to Cite
Syamsul, S., & Zuhroh, S. (2021). PENGARUH PENERAPAN E-GOVERNMENT TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DI INDONESIA. Jurnal Riset Terapan Akuntansi, 5(1), 1–10. https://doi.org/10.5281/zenodo.4719373
Issue
Section
Articles
