Transparency: Preserving Wisdom of Budget Allocation Dalam Manifestasi Budaya Tudang Sipulung

This study aims to determine the manifestation of Tudang Sipulung culture on the transparency of the management of local government budget allocations, in realizing good governance. The method used in this paper is a qualitative method and uses an ethnographic method. The results of the study indicate that the tudang sipulung culture is considered capable of being a means between local government and the community, from the government's perspective it will increase openness from the planning process to budget reporting, and create good management and be open to all information. Then from the community side, it will reveal attitudes of social control and foster trust in local government policies