ANALISIS TRANSPARANSI DALAM PENGANGGARAN KECAMATAN SUKOMANUNGGAL, KOTA SURABAYA

Abstrak

Budget transparency is an important element of local governance to prevent corruption, increase accountability, and strengthen public participation. This study aims to analyze the level of transparency in the budgeting process of the Sukomanunggal Regency Government, Surabaya City with a focus on the stages of planning, implementation, and accountability. Using a descriptive qualitative approach, data was collected through document studies (APBD), accountability reports, and official government websites), interviews with the public, and direct observation. The analysis was carried out using a transparency indicator framework based on Law Number 14 of 2008 concerning Public Information Disclosure and the principles of good governance. The results of the study show that budget transparency in Sukomanunggal Regency is at a moderate level, with strengths in the publication of APBD documents online, but weaknesses in real-time information accessibility, public involvement in Musrenbang (Regional Development Planning Forum), and sanctions for violations. Inhibiting factors include limited digital infrastructure and low public literacy. Recommendations include strengthening integrated digital platforms, training for officials, and participatory oversight mechanisms. This research is expected to contribute to improving regional financial governance at the district level.