RESPONSIBILITY DESIGN MODEL & FINANCIAL DISCLOSURE BASED ON WEB-ICT WITH INDEX FULL DISCLOSURE METHOD FOR GOOD GOVERNANCE GOVERNMENT IN INDONESIA REGENCY AND CITY (EMPIRICAL STUDY ON ENTIRE LOCAL GOVERNMENT REGENCY AND CITY IN INDONESIA)
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The purposes of this research are to prove empirically about: Financial Statement Disclosure in Entire Indonesian Province; to prove empirically about The Condition of Local Government Internet Web; to prove empirically about Financial Statement Disclosure Design Method based on Web-ICT with index full disclosure method to realise the local government performance and good governance government in Indonesia. The problem formulation in this research is that the average of financial statement disclosure conducted by each local government in Indonesia are below 50%. In addition, the use of internet in searchings of news information into second place by 78.49%, in searchings of information on goods and services are third at 77.81%, while information retrieval government institutions ranked fourth amounting to 65.07%. The research method is descriptive method, the research objects all of the Local Government in Indonesia, and uses purposive sampling techniques. The result are that the disclosure of financial statement across the province can be explained as follows: Balance (47%); Realization Report and Budget (60%); Cash Flow Statement (50%); Notes to the Financial Statements (17%). For financial statement disclosure all cities in Indonesia: Balance (28%); Realization Report and Budget (39%); Cash Flow Statement (23%); Notes to the Financial Statements (10%). While the disclosure of financial statements of all districts in Indonesia: Balance (18%); Realization Report and Budget (29%); Cash Flow Statement (13%); Notes to Financial Statements (7%). Supreme Audit Agency (BPK) in 2013 discovered 1,871 cases of alleged violations of the rules of the Local Government Finance Report (LKPD) and Regional Owned Enterprises (enterprises) in the second half of 2012. The value reached Rp 1.17 trillion.