ANALYSIS OF LOCAL GOVERNMENT WEB TRANSPARENCY OF SOUTH EASTASIA COUNTRIES: A CASE STUDY IN INDONESIA

Abstract

The aim of this study is to find out level of web transparency of local government organization among ASEAN countries with Indonesia as the case study. Indonesia has 416 regencies and 97 cities. However, only 148 regencies and 38 cities can be analysed further due to out of criteria. Local government that were included in the analysis only when the local governments publish their Financial Statement in their websites. Data were collected by using content analysis. The Web Transparency was measured by using combination of Municipalities Transparency Index and Digital Transparency Index. 8 dimensions developed by da Cruz and Gary (2015) were re-grouped into 3 variables: General Information; Managerial and Administrative; and Relationship with External Parties. Transparency levels were measured by category developed by Kharisma (2018). The results found out that local governments in Indonesia have general information disclosed (39.02%), Managerial and Administrative (44.77%), and Relationship with External Parties (54.58%). In general, Local Government in Indonesia is still categorized as Lack of Transparency (46.12%). The results of this study are expected to enrich knowledge related to Management Information Systems and improve information system management at Local Government in South East Asia especially in Indonesia..