EFEKTIFITAS DAN AKUNTABILITAS IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM PENGELOLAAN ANGGARAN DAERAH

Abstract

Good governance is a fundamental principle in public administration, including in local budget management. The study aims to analyze the implementation of good governance principles, including transparency, accountability, participation, and rule of law, in the context of local budget management. This research uses descriptive analytical research using a normative approach that is used is a literature study with a case study approach, focusing on selected local governments and laws and regulations relating to the principles of good governance. The findings reveal that the implementation of good governance principles in local budget management is still facing challenges, such as lack of transparency, limited accountability mechanisms, and inadequate public participation. These challenges hinder the achievement of effective and accountable local budget management, which may result in mismanagement, corruption, and misuse of public funds. The study suggests that local governments need to improve their implementation of good governance principles to enhance the effectiveness and accountability of local budget management.