THE ROLE OF GOOD GOVERNANCE IN THE TRANSPARENCY AND ACCOUNTABILITY OF BUDGET MANAGEMENT IN LOCAL GOVERNMENT

Abstract

This study aims to evaluate the role of good governance in the transparency and accountability of budget management in local government. The application of good governance principles, such as transparency, accountability, participation, and the rule of law, is essential to ensurethat the management of public budgets can provide maximum benefits to the community. Local
governments as implementers of regional autonomy have the responsibility to manage budgets effectively and efficiently. Through Systematic Literature Review (SLR), this study identifies factors that influence the successful implementation of good governance in budget management. The results show that the implementation of good governance can improve transparency and accountability in budget management, although there are still various challenges that must beovercome, such as the lack of human resource capacity and suboptimal supervision.