Transparansi dan Akuntabilitas Pelaporan Keuangan Daerah Kota Medan (studi kasus di Badan Keuangan Dan Aset Daerah Kota Medan)

Abstract

Background: Transparent and accountable regional financial management is a key pillar in realizing good governance. Objective: This study aims to analyze the implementation of transparency and accountability in the regional financial reports of Medan City, focusing on the Regional Financial and Asset Agency (BKAD) as the technical institution responsible for preparing and presenting local government financial reports. Method: This research uses a qualitative approach with a case study method. Data were obtained through in-depth interviews with several employees of BKAD Medan City who are directly involved in the financial reporting process, as well as through observation and documentation. Results: The results show that BKAD Medan City has applied the principles of transparency in presenting financial reports through routine reporting and the use of financial information systems. However, there are still some obstacles such as limited public access to financial information and minimal dissemination. Meanwhile, accountability is shown through mechanisms of accountability to the Regional House of Representatives (DPRD), the Audit Board of Indonesia (BPK), and the public, although challenges remain related to the effectiveness of internal control and the quality of human resources. Conclusion: Thus, although efforts toward transparency and accountability have been made, improvements are needed in aspects of information disclosure and institutional capacity strengthening to achieve truly accountable and transparent financial reporting.