Implications of the Principle of Transparency on the Management of the Regional Revenue and Expenditure Budget (APBD) to Achieve Good Governance

Transparency in the management of the Regional Revenue and Expenditure Budget (APBD) is a crucial element for achieving good governance. This research employs a qualitative method with a literature review approach through analysis of various sources, journals, and regulations related to APBD management. The findings of this study indicate that the principle of transparency serves as a legal tool and also as a means of public oversight to ensure that regional budget use is carried out with accountability, efficiency, and free from corruption. Regulations such as the Public Information Disclosure Law, the State Finance Law, the Regional Government Law, and Government Regulation No. 12 of 2019 strengthen the responsibility of regional governments to provide public access to budget information. However, the implementation of transparency still faces challenges, such as limited access, low understanding of public budgets, and inadequate quality of information presentation. Therefore, improvements in digital systems, public education, and commitment from regional governments are key factors in optimizing the implementation of transparency principles in APBD management.