Penerapan Akuntabilitas Dan Transparansi Dalam Pengelolaan Keuangan Daerah Pada Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Kota Kupang

KUSUMANINGRUM, Yohana Gerardiana Ika (2024) Penerapan Akuntabilitas Dan Transparansi Dalam Pengelolaan Keuangan Daerah Pada Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Kota Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This thesis entitled "Implementation of Accountability and Transparency in Regional Financial Management at the Secretariat of the Regional People's Representative Council (DPRD) of Kupang City" was written by Yohana Gerardiana Ika Kusumaningrum, NIM 811212027, supervised by Dr. Henny A. Manafe, SE, MM as the main supervisor and Rere Paulina Bibiana, SE, M. Si as the member of supervisors. This study aims to determine the application of accountability and transparency in each stage of regional financial management, supporting and inhibiting factors in its application and efforts to overcome obstacles so that accountability and transparency at the DPRD Secretariat can be improved. The research method used in this research is descriptive qualitative. The types of data used are qualitative and quantitative, and the data sources used are primary and secondary data. Data collection techniques through observation, interviews and documentation. Data analysis techniques used are data collection, data reduction, data presentation, conclusions and verification. The results showed that (1) the implementation of accountability at the DPRD Secretariat has been running well, but there are still aspects at the implementation and administration stages that must be improved, especially in documenting the administration of definitive proof of accountability in order to support the process of preparing and submitting the Treasurer's accountability report and Financial Statements and other performance reports can produce precise and accurate data and support the submission of timely reports, (2) the supporting factors are the availability of facilities and infrastructure, coordinated work patterns and available internet networks. Meanwhile, the inhibiting factors are the inattention of the Treasurer and Assistant Expenditure Treasurer in preparing reports, the undisciplined attitude of the expenditure treasurer in preparing accountability, the low quality of human resources on information, technology and communication and the non-optimal internal control system. Efforts to overcome so that the accountability and transparency of financial management at the DPRD Secretariat can be improved are carried out by giving understanding to the leaders in the DPRD Secretariat to provide time to conduct guidance and supervision of their subordinates, providing an understanding of the importance of laws and regulations for an employee in carrying out his duties and with continuous coaching so that the employees concerned are more careful in carrying out their duties.

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