Main Article Content
Abstract
Budget transparency is believed to be able to develop an effective, efficient, and corruptionfree
organization system. Implementing it will enable an organization to erase any unnecessary
budget. A more transparent budget also implies stakeholders’ consultation in every step
of budgeting to eliminate all sources of manipulation and corruption. In Indonesia marking
up budget by posting some irrelevant and fictive activities is still commonly happening. It has
been part of commonly used way to corrupt. Based on these situations, this paper will discuss
how budget functions and principles, Islamic base value for budgeting, and how controlling
system on budget should be implemented in order to efficiently anticipate corruption.
Keywords: transparansi, anggaran, efisiensi, korupsi
organization system. Implementing it will enable an organization to erase any unnecessary
budget. A more transparent budget also implies stakeholders’ consultation in every step
of budgeting to eliminate all sources of manipulation and corruption. In Indonesia marking
up budget by posting some irrelevant and fictive activities is still commonly happening. It has
been part of commonly used way to corrupt. Based on these situations, this paper will discuss
how budget functions and principles, Islamic base value for budgeting, and how controlling
system on budget should be implemented in order to efficiently anticipate corruption.
Keywords: transparansi, anggaran, efisiensi, korupsi