TRANSPARANSI ANGGARAN: SUATU UPAYA EFISIENSI DAN ANTISIPASI KORUPSI DI INDONESIA

Abstract

Budget transparency is believed to be able to develop an effective, efficient, and corruption free organization system. Implementing it will enable an organization to erase any unneces sary 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.