THE EFFECT OF BUDGET TRANSPARENCY, PUBLIC ACCOUNTABILITY, AND THE GOVERNMENT INTERNAL CONTROL SYSTEM ON LOCAL OWN-SOURCE REVENUE EFFECTIVENESS: EVIDENCE FROM REGENCY/CITY GOVERNMENTS IN EAST JAVA, 2022-2025
Keywords:
Budget Transparency; Public Accountability; Government Internal Control System; Local Own-Source Revenue; PAD EffectivenessAbstract
This research intends to investigate how budget openness, civic responsibility, and the Government Internal Control System (SPIP) influence the effectiveness ratio of Local Own-Source Revenue (PAD) within regency and city administrations in East Java Province from 2022 to 2025. A quantitative methodology is employed in this study, utilizing secondary data sourced from recognized government entities. Using purposive sampling, 33 regency/city governments were selected, resulting in 132 local government-year observations. Budget transparency is measured based on the availability and accessibility of budget documents, public accountability is proxied by SAKIP ratings, and SPIP is measured using the Integrated SPIP Maturity score. The PAD effectiveness ratio is calculated by comparing PAD realization with its target. Analysis of the data was conducted utilizing a Linear Mixed Model with the help of IBM SPSS Statistics. The results show that budget transparency has a significant negative effect on the PAD effectiveness ratio. Public accountability has a significant effect, although SPIP has a notable beneficial impact on the effectiveness ratio of PAD. These findings indicate that transparency, accountability, and internal control play different roles in supporting local revenue management.
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