Implications of Budget Transparency on Public Trust in Management Budget in Government: A Systematic Literature Review
Main Article Content
Nathania Pratiwi*
Haliah
Andi Kusumawati
This study examines the implications of budget transparency on public trust in government budget management. This study uses the Systematic Literature Review (SLR) approach by reviewing relevant articles from various sources, such as ResearchGate, OpenKnowledge, and the Publish and Perish application. The results show that budget transparency has a positive and significant impact on public trust, increases accountability, reduces information gaps, and strengthens the government's image. Public participation in the budget process, supported by easy access to budget information, also plays an important role. In addition, open government data transparency (OGD) and participatory budgeting were identified as effective ways to increase public trust. The study also highlights obstacles to the implementation of budget transparency, such as the lack of formal structures in civil society and the lack of community involvement as equal partners. In conclusion, the government needs to continue to improve budget transparency, expand access to information, and strengthen the role of civil society to build public trust and government legitimacy.
Alegre, J. C., Peñas, S. L., Santias, F. R., & Boubeta, A. S. (2013). Budget Transparency in Local Governments: An Empirical Analysis. Local Government Studies, 39(2), 182–207. https://doi.org/10.1080/03003930.2012.693075
Almuqrin, A., Mutambik, I., Alomran, A., Gauthier, J., & Abusharhah, M. (2022). Factors Influencing Public Trust in Open Government Data. Sustainability, 14(15). https://doi.org/10.3390/su14159765
Andayani, S., Zitri, I., & Darmansyah. (2024). Pengaruh akuntabilitas dan transparansi dana desa terhadap tingkat kepercayaan masyarakat di kelurahan Punia Mataram. Journal Law and Government, 2(1), 1–19. https://doi.org/10.31764/jlag.v2i1.15873
Azizah, D. N., & Kholifah, E. (2023). Pengaruh Transparansi, Akuntabilitas dan Responsivitas dalam Pengelolaan APBDes terhadap Kepercayaan Publik. Pubmedia Social Sciences and Humanities, 1(2), 1–9. https://doi.org/10.47134/pssh.v1i2.117
Ballesteros, B. C., & Bisogno, M. (2022). Budget transparency and financial sustainability. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 210–234. https://doi.org/10.1108/JPBAFM-02-2022-0025
Bauhr, M., & Grimes, M. (2017). Transparency to curb corruption? Concepts, measures and empirical merit. Crime, Law and Social Change, 68, 431–458. https://doi.org/10.1007/s10611-017-9695-1
Birskyte, L. (2019). Determinants of Budget Transparency in Lithuanian Municipalities. Public Performance & Management Review, 42(3), 707–731. https://doi.org/10.1080/15309576.2018.1507915
Dracea, R. M., Pirtea, M. G., Cristea, M., Noja, G. G., & Ciobanu, L. (2024). Budget Transparency and Good Governance for Human Development and Citizens’ Well-Being. New Empirical Evidence from the European Union. Inzinerine Ekonomika-Engineering Economics, 35(3), 328–347. https://doi.org/10.5755/j01.ee.35.3.34024
Grimmelikhuijsen, S., Porumbescu, G., Hong, B., & Im, T. (2013). The Effect of Transparency on Trust in Government: A Cross-National Comparative Experiment. Public Administration Review, 73(4), 575–586. https://doi.org/10.1111/puar.12047
Hafel, M., & Ibrahim, A. H. H. (2024). Budget Politics in Indonesia: Processes, Challenges, and Economic Implications. International Research Journal of Management, IT & Social Sciences, 11(4), 159–168. https://doi.org/10.21744/irjmis.v11n4.2457
Hamzah, M., Surahman, F., Abdurahman, Saputri, E., & Basyarahil, A. (2024). Transparansi Anggaran Publik Sebagai Kunci Peningkatan Kepercayaan Masyarakat Terhadap Pemerintah Daerah. Journal Of Islamic Economic Business, 5(2), 199–221. https://doi.org/10.28944/assyarikah.v5i2.1891
Harrison, T. M., & Sayogo, D. S. (2013). Open budgets and open government: beyond disclosure in pursuit of transparency, participation and accountability. Proceedings of the 14th Annual International Conference on Digital Government Research, 235–244. https://doi.org/10.1145/2479724.2479757
Hu, Q., Zhang, L., Zhang, W., & Zhang, S. (2020). Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China. Sage Open Journals, 10(2). https://doi.org/10.1177/2158244020924064
Lingtias, I., & Yamin, N. Y. (2024). Menakar Kepercayaan Publik: Analisis Perspektif Masyarakat tentang Transparansi, Partisipasi, dan Kejelasan Sasaran Anggaran. Jurnal Aplikasi Akuntansi, 9(1), 184–199. https://doi.org/10.29303/jaa.v9i1.476
Massaro, M., Dumay, J., & Guthrie, J. (2016). On the Shoulders of Giants: Undertaking a Structured Literature Review in Accounting. Accounting, Auditing & Accountability Journal, 29(5). https://doi.org/10.1108/AAAJ-01-2015-1939
Nita, N., & Kwarto, F. (2024). Reviewing Accountability and Transparency Practices of Campaign Fund Financial Reporting. JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 4(1), 22–39. https://doi.org/10.55047/marginal.v4i1.1465
Ott, K., Bronić, M., Stanić, B., Klun, M., & Benčina, J. (2019). Determinants of Online Local Budget Transparency in Croatia and Slovenia. Central European Public Administration Review, 17(2), 167–187. https://doi.org/10.17573/cepar.2019.2.08
Ott, K., Mačkić, V., & Bronić, M. (2018). Budget Transparency of Local Governments: The Political Economy of City and Municipality Budgets in Croatia. Hrvatskih Znanstvenih i Stručnih Časopisa - Hrčak, 27(4), 629–647. https://doi.org/10.5559/di.27.4.03
Patwa, N. A., Tawe, A., Musa, M. I., Sahabuddin, R., & Darmawan Natsir, U. (2023). The Influence of Social Media Marketing and Service Quality on Viewers of the TVRI Channel Program of South Sulawesi. JOURNAL OF HUMANITIES SOCIAL SCIENCES AND BUSINESS (JHSSB), 2(4). https://doi.org/10.55047/jhssb.v2i4.674
Pratolo, S., Sofyani, H., & Maulidini, R. W. (2022). The roles of accountability and transparency on public trust in the village governments: The intervening role of COVID-19 handling services quality. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2110648
Reddick, C. G., Chatfield, A. T., & Cid, G. P. (2017). Online Budget Transparency Innovation in Government: A Case Study of the U.S. State Governments. Proceedings of the 17th Annual International Digital Government Research Conference, 10. https://doi.org/10.1145/3085228.3085271
Ríos, A. M., Benito, B., & Bastida, F. (2016). Factors Explaining Public Participation in the Central Government Budget Process. Australian Journal of Public Administration, 76(1), 48–64. https://doi.org/10.1111/1467-8500.12197
Sedmihradská, L. (2019). Budget transparency innovation in the Czech local government. Central European Journal of Public Policy, 13(1), 23–32. https://doi.org/10.2478/cejpp-2019-0002
Vian, T., & Bicknel, W. J. (2014). Good governance and budget reform in Lesotho Public Hospitals: performance, root causes and reality. Health Policy and Planning, 29(6), 673–684. https://doi.org/10.1093/heapol/czs121
Vinogradova, T. (2022). Improving green budget decisions and transparency through public participation: evidence from Russia. Public Sector Economics, 46(3), 385–401. https://doi.org/10.3326/pse.46.3.3
Yandra, A., Novianti, S., Irawati, Rianita, D., Effendi, I., & Hadi, T. (2024). Riau Province’s land and forest governance: The tendency of budget information transparency among Riau’s 12 regencies. Journal of Infrastructure, Policy and Development, 8(5). https://doi.org/10.24294/jipd.v8i5.2979
