TRANSPARANSI ANGGARAN: SUATU UPAYA EFISIENSI DAN ANTISIPASI KORUPSI DI INDONESIA
Abstract: Budget transparency
is believed to be able to develop an effective, efficient, and corruptionfree organization
system. Implementing it will enable an organization to erase any unnecessary budget.
A more transparent budget also implies stakeholders’ consultation in every step
of budgeting to eliminate all sources of manipulation and corruption. In
Indonesia marking up budget by posting some irrelevant and fictive activities
is still commonly happening. It has been part of commonly used way to corrupt.
Based on these situations, this paper will discuss how budget functions and
principles, Islamic base value for budgeting, and how controlling system on
budget should be implemented in order to efficiently anticipate corruption.
Keywords: transparansi,
anggaran, efisiensi, korupsi
Penulis: Rahmani Timorita
Yulianti
Kode Jurnal: jpperadabanislamdd100080
