LOCAL GOVERNMENT CHALLENGES IN BUDGET MANAGEMENT TRANSPARENCY THROUGH THE SURABAYA CITY GOVERNMENT WEBSITE IN ACHIEVING GOOD GOVERNANCE

Abstract

Budget management transparency is one of the important aspects in realizing good governance, because with openness of information, local governments can increase accountability and public trust. This study aims to examine the challenges faced by the Surabaya City Government in implementing budget management transparency through the PPID website. The method used is qualitative with content, where official documents such as the SKPD Revenue and Financing DPA and regulations related to financial transparency are analyzed to understand the obstacles that arise in the practice of transparency. The results of the study show that the budget documents presented are still difficult for the general public to understand because they use technical language and presentation that is not user-friendly. In addition, the low level of socialization and education regarding access and utilization of information on the PPID website has resulted in low public participation in budget supervision. Limited internet access and digital devices are also obstacles in reaching all levels of society. This study concludes that although the government has provided budget data openly, these challenges hinder the effectiveness of transparency in supporting good governance. Therefore, efforts are needed to simplify information, increase public education, and strengthen public participation so that budget transparency can run optimally.