Comparative Study of APBD Digital Transformation and Government Tranparency in Bojonegoro and Madiun
Abstract
This study aims to analyze the comparison of digital transformation implementation in regional budget (APBD) management and its impact on the application of transparency principles in the local governments of Bojonegoro Regency and Madiun. The implementation of digitalization, such as e-budgeting and regional financial information systems, has become an important instrument in improving transparency and public accountability (Putra, 2023), while also expanding public access to budget information through open data (Sari, 2022). This study uses a qualitative approach with a comparative study method through document analysis and observation of regional government digital platforms. The results show that digital transformation significantly contributes to improving information accessibility and fiscal transparency (Rahman, 2024). However, its effectiveness is influenced by human resource capacity, technological readiness, and the commitment of local governments. This study indicates that digitalization alone cannot fully create transparency, but also depends on the quality of implementation and information management.
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