Website-Based Analysis of Local Government Financial Management Transparency in The Rebana Area (West Java)

This study examines the level of transparency in regional financial management through official government websites in seven regencies/cities in the Rebana region, West Java. Transparency is a crucial component for achieving accountability and efficiency in public budgets. The method used is descriptive qualitative with secondary data obtained from official regional government websites for the 2023 fiscal year. Transparency is measured based on: Planning (5 indicators), Implementation (1 indicator), and Reporting and Accountability (7 indicators). The final ranking of openness is based on the Open Budget Index (OBI) category. In general, the level of transparency in regional financial management in the Rebana region is considered high, with an average overall index of 84.6%. Based on the OBI category, the majority of regions (four out of seven) are at the Widely Available level (81-100%), and the remaining three regions are at the Available level (61-80%). However, there is a significant gap, indicated by the perfect score of 100.0% obtained by Indramayu Regency compared to the lowest score of 69.2% by Sumedang Regency. The planning stage is the most frequently missing or difficult to access on official websites. Keywords: Transparency, Regional Financial Management, Website, Rebana Area, Open Budget Index.