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Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi sejauh mana prinsip-prinsip good governance diterapkan dalam pengelolaan anggaran daerah di Indonesia, dengan fokus pada enam pilar utama yaitu transparansi, akuntabilitas, partisipasi, efektivitas, efisiensi, dan supremasi hukum. Evaluasi ini penting untuk memahami sejauh mana tata kelola keuangan publik mencerminkan nilai-nilai demokratis, partisipatif, dan akuntabel.


Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR). Artikel yang dianalisis diperoleh dari jurnal bereputasi dengan publikasi tahun 2018–2024, yang membahas praktik implementasi prinsip good governance dalam konteks penganggaran daerah. Proses analisis dilakukan secara tematik dan mendalam untuk menghasilkan sintesis interpretatif.


Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa implementasi prinsip good governance dalam pengelolaan anggaran daerah masih belum optimal. Kesenjangan antara regulasi dan praktik terlihat pada rendahnya keterbukaan informasi, lemahnya pengawasan, minimnya partisipasi publik, serta belum efektifnya penegakan hukum. Variasi implementasi antar daerah juga menunjukkan pentingnya konteks lokal dalam keberhasilan tata kelola.


Implikasi: Studi ini menawarkan kontribusi praktis bagi pemerintah daerah untuk merancang kebijakan pengelolaan anggaran yang lebih akuntabel dan partisipatif. Penelitian ini juga mendorong perlunya penguatan kelembagaan, literasi publik, dan integrasi teknologi digital dalam mendukung transparansi dan efektivitas anggaran.

Keywords

good governance transparansi akuntabilitas partisipasi publik efektivitas efisiensi supremasi hukum

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Sawir, M., Aljurida, A. A., & Susilawaty, S. (2025). Evaluasi Penerapan Prinsip Good Governance dalam Pengelolaan Anggaran Daerah. Journal of Public Policy, 1(1), 1–16. Retrieved from http://jurnal.ppsuniyap.ac.id/index.php/jpp/article/view/88
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