Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia

This study attempts to present an analysis to assess the accountability and transparency of local government budgets in the Covid-19 era across Indonesia. This study used content analysis on official local government websites across Indonesia with reference to previous research. The results of this study revealed that the alignment between accountability and budget transparency was not maximized. Based on the tables and graphs, the provincial government that reached the highest percentage of 24% are Maluku and West Kalimantan provinces. At the same time, the lowest was in Papua and West Papua provinces at 4%. However, related to the district/city government alignment indicators for accountability and transparency regarding the COVID-19 budget only reached 10%, also regarding COVID-19 budget accountability and reporting transparency in the form of financial reports only reached 9%. Therefore, it is better for provincial to district/city governments to pay more attention to budget accountability and transparency, not just during the covid-19 era. The government should see the importance of accountability and transparency activities as the government's responsibility to the public. Finally, this research will enrich the discussion of accountability and accounting issues in the current government studies literature