Evaluation of Bojonegoro Regency Government APBD Information Transparency

Abstract

This study aims to evaluate the transparency of Regional Revenue and Expenditure Budget (APBD) information of the Bojonegoro Regency Government for the period 2021–2025. The research method used is a qualitative approach with a descriptive-evaluative design. Data were obtained through documentation of APBD documents, Budget Realization Reports, and publications on the official government website. Data analysis techniques employed an interactive model consisting of data reduction, data display, and conclusion drawing. The results show that APBD transparency in Bojonegoro has fulfilled the aspect of information availability, but is not yet optimal in terms of accessibility, completeness of information, consistency of data updates, and public participation. The available information tends to be technical and not fully understandable for the public. In addition, the transparency implemented remains one-way and has not encouraged active public engagement. The study concludes that APBD transparency in Bojonegoro is still at the stage of informative transparency, requiring improvements in information system quality and strengthening public participation to achieve more accountable transparency.