EXPLORING BUDGET TRANSPARENCY AND PUBLIC ACCOUNTABILITY IN BUILDING PUBLIC TRUST: A QUALITATIVE STUDY IN SUBANG REGENCY, INDONESIA

Abstract

Public trust in government is an essential element in achieving effective governance and sustainable public administration. Transparency and accountability in public financial management are widely considered key factors in strengthening citizens’ trust in government institutions. This study aims to explore how budget transparency and public accountability practices influence public trust in local government in Subang Regency, Indonesia. This research employs a qualitative approach using a case study design. Data were collected through in-depth interviews with community members, local government officials, and public policy observers, as well as through document analysis related to regional financial management and governance practices. The data were analyzed using thematic analysis to identify patterns and themes related to transparency, accountability, and public trust. The findings reveal that transparency in budget information and accountable governance practices play an important role in shaping citizens’ perceptions of government credibility. However, the study also finds that limited public access to financial information and insufficient communication between government institutions and citizens may hinder the development of public trust. The results highlight the importance of strengthening transparency initiatives, improving accountability mechanisms, and enhancing public engagement in local governance. This study contributes to the literature on public governance by providing qualitative insights into the relationship between transparency, accountability, and public trust in local government, particularly in the context of Subang Regency.