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VOL. 12, ISSUE 1 (2026)
Transparency of regional financial management in the regional government of Malang Regency
Authors
Punky Arnade Adesy, Dwi Suharnoko, Wahyu Wiyani
Abstract
Transparency in regional financial management
is one of the main principles in realizing good governance. Transparent
regional financial management is important because public funds fund it;
therefore, every process of planning, implementation, and financial reporting
must be accessible and monitored by the public. Transparency in regional
financial management still faces various problems, including institutional
issues, human resources, and public information disclosure. This study uses a
descriptive, qualitative approach to examine transparency in regional financial
management. Data collection techniques used were observation, interviews, and
documentation. The researcher's data analysis techniques include data
collection, data condensation, data presentation, and conclusion. Transparency
in regional financial management in Malang Regency has so far not been fully optimal
because public participation in transparency remains minimal, there is a lack
of discipline among government employees, slow network speeds, and the
difficulty the public faces in accessing data, all of which hamper transparency
in regional financial management. Internal factors that support transparency in
regional financial management are the commitment of leaders and apparatus,
encouragement from internal government supervisors, and the use of financial
information systems. External factors that support transparency include the
development of information technology, support from external institutions, and
public demands for openness. Internal factors that hamper transparency in
regional financial management are also common: suboptimal coordination among
regional agencies, a bureaucratic culture that tends to be closed, and limited
human resource capacity. External factors hindering transparency in regional
financial management include limited information technology networks, limited
public participation in regional financial information, and minimal
collaboration with the mass media and non-governmental organizations.
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Pages:67-72
How to cite this article:
Punky Arnade Adesy, Dwi Suharnoko, Wahyu Wiyani "Transparency of regional financial management in the regional government of Malang Regency". International Journal of Commerce and Management Research, Vol 12, Issue 1, 2026, Pages 67-72
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