Jayanti, IkaPuspita (2014) Reformasi Pengelolaan Keuangan Daerah dalam Rangka Mewujudkan Transparansi dan Akuntabilitas (Studi Pada Pemerintahan Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Reformasi pengelolaan keuangan daerah membutuhkan dukungan sistem penganggaran yang lebih responsif yang dapat memfasilitasi upaya untuk memenuhi tuntutan peningkatan kinerja sehingga dapat menciptakan transparansi dan akuntabilitas. Penelitian ini memiliki beberapa tujuan yaitu untuk mengetahui, mendeskripsikan, dan menganalisis reformasi pengelolaan keuangan daerah dalam rangka mewujudkan transparansi dan akuntabilitas dan untuk mengetahui, mendeskripsikan dan menganalisis faktor-faktor yang mempengaruhi reformasi pengelolaan keuangan daerah dalam rangka mewujudkan transparansi dan akuntabilitas pada Pemerintah Kota Malang. Dalam penelitian ini, peneliti menggunakan penelitian deskriptif dengan pendekatan kualitatif. Analisis data dalam penelitian ini adalah mengumpulkan, mereduksi, menyajikan, dan menarik kesimpulan dari data yang diperoleh yang berkaitan dengan tujuan penelitian. Dari hasil penelitian ditemukan bahwa (1) dalam reformasi penganggaran pada Pemerintah Kota Malang menekankan pada penyusunan anggaran berbasis kinerja yang tertuang dalam Peraturan Daerah Kota Malang No. 3 Tahun 2004 tentang Pengelolaan Keuangan Daerah. (2) Dalam reformasi akuntansi, Pemerintah Kota Malang menetapkan Standar Akuntansi Pemerintahan (SAP) sebagai pedoman penyusunan laporan keuangan. (3) Dalam reformasi pemeriksaan, menetapkan Standard Operating Procedure (SOP) dan standar pelayanan publik. (4) Terdapat beberapa faktor yang mendukung reformasi pengelolaan keuangan daerah, diantaranya adanya peraturan perundangan yang jelas tentang pengelolaan keuangan daerah, dibentuknya lembaga baru yang mengatur tentang keuangan daerah yakni BPKAD Kota Malang, terdapat Standard Operating Procedure, dan adanya keterlibatan masyarakat ikut dalam perencanaan pembangunan. (5) Dari hasil penelitian juga ditemukan beberapa faktor penghambat diantaranya kurangnya kualitas sumber daya manusia dan sarana pendukung. Oleh karena itu, diharapkan Pemerintah Kota Malang perlu meningkatkan kualitas sumber daya manusia yang ada dan memenuhi kurangnya sarana pendukung agar dapat meningkatkan kinerja pegawai dan pada akhirnya akan mewujudkan transparansi dan akuntabilitas.
English Abstract
Local financial management reform needs support system that is more responsive budgeting can facilitate effort to meet increasing performance demands in order to create transparency and accountability. The research has some objectives, they are to find put, describe, and analyze reform of local financial management in order to create transparency and accountability and to find put, describe, and analyze affecting factors reform of local financial management at Government of Malang City. The researcher employed descriptive research with qualitative approach. Analyze data within the research is collect, reduction, present, and draw conclusion from any data gained it terms of research objectives. Based on finding of the research, it is found that (1) local financial management in budgeting reform at Government of Malang City emphasized to arrange performance budget set out in Local Regulation of Malang City No. 3 of 2004 about Local Financial Management. (2) In accounting reform, Government of Malang City determined the Standard of Government Accounting (SAP) as a guide the financial report arrangement. (3) Whereas in auditing reform, determined Standard Operating Procedure (SOP) and standard public service. (4) There are several supporting factors of reform of local financial management at Government of Malang City, among there are distinct regulation about local financial management, established new institution who organizing about local financial as BPKAD of Malang City, there are Standard Operating Procedure (SOP), and there are public involvement on development planning. (5) Based on finding of the research, it also found that some inhibiting factors that is the lack of human resources quality and supporting equipment. Therefore, Government of Malang City must work up human resources quality and fulfilling the lack of supporting equipment so improve that the performance of employees and finally in order to create transparency and accountability.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/88/051402288 |
| Subjects: | 300 Social sciences > 351 Public administration |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 11 Apr 2014 08:34 |
| Last Modified: | 22 Oct 2021 23:51 |
| URI: | http://repository.ub.ac.id/id/eprint/117034 |
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