E-Planning and E-Budgeting Policies in Realized Transparency of Regional Financial Management in Bangkalan Regency

Abstract

This study aims to analyze the implementation of e-planning and e-budgeting policies in improving transparency in regional financial management in Bangkalan Regency. The background of this study is based on the demand for public sector reform that emphasizes efficiency, accountability, and openness of public information in governance practices. This research employed a qualitative approach with a case study method at the Regional Financial and Asset Management Agency of Bangkalan Regency. Data were collected through interviews, observations, and documentation review of planning and budgeting policy documents. The results show that the implementation of e-planning and e-budgeting contributes to better alignment between planning and budgeting stages, reduces the potential for data manipulation, and increases public access to budget information. However, the discussion also reveals that the effectiveness of these policies remains constrained by limitations in human resource capacity, network stability, and system update consistency. The conclusion of this research emphasizes that optimizing the implementation of e-planning and e-budgeting requires strengthening technical training, establishing standardized operational procedures, and developing leadership commitment to encourage a culture of transparency within the local government environment.