TRANSPARENCY AND ACCOUNTABILITY OF OIL AND GAS REVENUE MANAGEMENT: OPEN GOVERNMENT PARTNERSHIP PERSPECTIVE

Abstract

This study aims to analyze the application of the principles of transparency, accountability, and public participation in the management of regional revenues in the oil and gas sector in Bojonegoro Regency during the Open Government Partnership (OGP) era. This study employed a descriptive qualitative approach, collecting data through in-depth interviews with key stakeholders, including the local government, the Regional People's Representative Council (DPRD), regionally-owned enterprises (BUMD), and civil society organizations. This was further supported by an analysis of policy documents and regional financial reports. Data were analyzed interactively through data reduction, data presentation, and conclusion drawing, linking empirical findings to the OGP framework and principles of regional fiscal accountability. The results indicate that transparency in oil and gas revenue management has been formally implemented through the publication of regional budget (APBD) data and regional data portals, but remains limited to aggregate information. Accountability in oil and gas management is procedural because oil and gas revenues are not separated from their use after being included in the APBD. Political relations and limited regional authority also influence the management of Participating Interest (PI). Public participation remains consultative and symbolic. This study concludes that the implementation of OGP in managing oil and gas revenues in Bojonegoro is not yet substantive and requires strengthening revenue transparency, impact-based accountability, and inclusive public participation.