PEMERINGKATAN KADAR TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KABUPATEN/KOTA Eks KARESIDENAN SURAKARTA

In an effort to reform the embodiment of good regional financial management there is also a greater demand to accommodate, incorporate and promote the values of transparency. In realizing this transparency, the government has issued Government Regulation number 58 year 2005 on Fiscal Management in clausal 4 that stated that the regional finances are managed in a transparent way. Permendagri No. 13 year 2006 on Regional Financial Management clausal 4 verses 7 stated that the regional finance that are managed in a transparent manner is a principle of openness that enables citizen to find and get an access to information about local finances. However, the regional financial management are indicated has a variations, among the local government, about the level of their transparency, including the local governments of Ex Surakarta residency. The aim of this research is to rank the levels of transparency and to indentify the causes that induce the variations in financial management of district /municipality of ex Surakarta residency. In order to study it, the exploratory research is conducted using the qualitative descriptive analysis method. Data used in this study focused on primary and secondary data. In order to obtain scientific objectivity of the results, data are gathered through field research, while the tools of data collection used was a questionnaire, document searches and interviews. The results of this study shows that, in general, the financial management of district/ municipality of ex Surakarta residency is transparent. This conclusion is applied thorough all the stage of regional financial management, that i