The Role of Digital Technology and Public Transparency in BPK's Strategy to Increase Regional Financial Accountability in The Era of Autonomy
Keywords:
BPK, Financial_Accountability, Regional_Autonomy, Digital_Technology, Public_Transparency.Abstract
This study examines the challenges and strategies of the Audit Board (BPK) in improving the financial accountability of local governments in the era of autonomy, by highlighting the role of digital technology and public transparency. In the context of fiscal decentralization, regional financial management has become increasingly complex and raises accountability and transparency issues. This study uses a qualitative approach through case study methods in several Indonesian local governments. The research found a number of key challenges faced by BPK, such as limited human resources, lack of technological infrastructure, and resistance to bureaucratic change. To overcome this, BPK develops strategies through the use of data-based audit systems, the provision of public transparency platforms, and increased digital collaboration with various stakeholders. This strategy has been proven to drive the effectiveness of supervision and improve the quality of accountability. Digital technology allows for a more efficient and evidence-based audit process. Meanwhile, public transparency strengthens social participation and control. The integration of the two is key in facing structural and cultural challenges in regional financial supervision. The results of the study show that the digital and open approach has a significant impact on improving the quality of regional financial governance. Thus, BPK plays a strategic role in strengthening the technology-based financial supervision system and transparency in the era of autonomy.
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