This study tries to analyze the accountability and transparency of local government budgets throughout Indonesia, during the Covid-19 period, through their official website. This research then used an indicator-based content analysis that has been commonly used to measure accountability and transparency practices through local government websites while still adapting them to the local Indonesian context. This study shows the low level of accountability and transparency of local government budgets, especially about the re-focusing budget for the COVID- 19 response. It is suspected that this result is caused by (1) weak public pressure on the government, (2) the absence of standards that have law consequences governing the pattern of local government accountability on their official websites, (3) the uneven social-education-technology order of Indonesian society, especially in the regions of central and eastern Indonesia which are far behind. Therefore, there is no good community structure that can optimally oversee government accountability and transparency in all regions in Indonesia. Finally, this study suggests that the provincial government to district/city governments should pay more attention to accountability and transparency related to the budget as a form of government accountability by inviting the public to oversee these activities actively. This research is then expected to fill the discussion of accountability and transparency issues in the current government study literature
