Transparansi Anggaran: suatu Upaya Efisiensi dan Antisipasi Korupsi di Indonesia

Budget transparency is believed to be able to develop an effective, efficient, and corruptionfreeorganization system. Implementing it will enable an organization to erase any unnecessarybudget. A more transparent budget also implies stakeholders' consultation in every stepof budgeting to eliminate all sources of manipulation and corruption. In Indonesia markingup budget by posting some irrelevant and fictive activities is still commonly happening. It hasbeen part of commonly used way to corrupt. Based on these situations, this paper will discusshow budget functions and principles, Islamic base value for budgeting, and how controllingsystem on budget should be implemented in order to efficiently anticipate corruption.