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local budget management has been arranged through
the Minister of Home Affairs Instruction No.
188.52/1797/SJ of 2012 on Transparency of Local
Budget Management. In the policy, local
governments are required to have an official
website, has a budget transparency content, publish
budget documents and update data.
In the implementation, the Government of
Indragiri Hulu already has an official website that to
public, but the website does not have a budget
transparency content accordingly. This websites
publishes budget management documents on the
content of "information-services" along with other
documents so that the public need spend of time to
find budget management document on this website.
Of the 12 budget documents that must be
published, the Government of Indragiri Hulu does
not publish the overall budget management
document. In 2011 the Government of Indragiri
Hulu has begun to publish the budget document in
the form summary of RKA SKPD, summary of
PPKD RKA, summary of DPA SKPD and summary
of DPA PPKD on his website.
Post-enactment the Minister of Home Affairs
No. 188.52/1797/SJ of 2012 on Transparency of
Budget Management Area, Government of Indragiri
Hulu in 2012 instead only publish four budget
documents, 5 budget document in 2013, 8 budget
documents in 2014 while in 2015, 2016, 2017 and
2018 there was no budget document on the website.
Thus it is known that the Government of Indragiri
Hulu does not update the data related to the budget
management on his official website.
3.4 Application of Sanctions for
Negligence In Execution
The application of sanctions is an action on the
bansis to ensure all the rules and policies can be
implemented properly in accordance with
established procedures so that the goal can be
achieved. Minister of Home Affairs Instruction No.
188.52 / 1797 / SJ of 2012 on Transparency of Local
Budget Management, set without the existence of
clear sanction by the central government. In
addition, the website belongs to the Directorate
General of Regional Finance Development Ministry
of Home Affairs with the address
http://keuda.kemendagri.go.id which should contain
the data assessement transparency of local
government websites were empty. This is a form
lack of seiousness of the central government in the
implementation of e-government for media of local
budgets transparance.
Lack of seriousness the central level this is also
happens at the regional level, especially the
Government of Indragiri Hulu caused by the lack of
awareness of the government as policy implementers
to act according the rules, whereas Indragiri Hulu is
the only Regency in Indonesia, which is used as a
piloting project Open Government Indonesia (OGI)
which receive guidance directly by the Presidential
Work Unit of Development Monitoring and Control
(UKP4) with a target to maximizing the use of
websites for the needs of information media
alterantive.
4 CONCLUSIONS
Budget transparency is an openness to all policies
related to financial management. Based on the
Minister of Home Affairs Instruction No.
188.52/1797/SJ of 2012 on Transparency of Local
Budget Management, local governments are
required to have an official website, has a budget
transparency content, publishing budget documents
and update the data. In the implementation, the
Government of Indragiri Hulu already has an official
website which can be accessed public, but the
website has no content of budget management
transparency.
Related to the publication of budget management
documents, local governments are required to
publish 12 budget documents. In the
implementation, the Government of Indragiri Hulu
does not publish all local budget management
documents on its official website. In 2011 and 2012
the website is only publishes 4 budget documents, 5
documents in 2013, 8 documents in 2014, while in
2015, 2016, 2017 and 2018 the Government of
Indragiri Hulu is not at all publish budget documents
on its official website so that the update data is not
done.
Related to the application of sanctions for non-
conformity in policy implementation, Minister of
Home Affairs Instruction No. 188.52/1797/SJ of
2012 on Transparency of Local Budget
Management, set out without any sanctions. Other
than that, the website belongs to the Directorate
General of Regional Finance Development Ministry
of Home Affairs which should contain the assessing
transparency data of local government websites were
empty. Lack of seriousness at the central level is
what also happens at the regional level, especially
the Government of Indragiri Hulu Regency caused
by the lack of awareness of the government as the
implementer of the to act on the rules.
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