Azzahra, Nabila (2023) PENGAWASAN KEUANGAN NAGARI DALAM MEWUJUDKAN AKUNTABILITAS LAPORAN KEUANGAN NAGARI DI KABUPATEN PESISIR SELATAN PROVINSI SUMATERA BARAT. Other thesis, IPDN.
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NABILA AZZAHRA_30.0202_PENGAWASAN KEUANGAN NAGARI DALAM MEWUJUDKAN AKUNTABILITAS LAPORAN KEUANGAN NAGARI DI KABUPATEN PESISIR SELATAN PROVINSI SUMATERA BARAT (1).pdf Download (57kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): The author focuses on problems with nafari financial supervision in realizing accountability of nagari financial reports in Pesisir Selatan District. Purpose: The aim of this research is to find out how the financial supervision of the nagari is in realizing the accountability of the nagari's financial reports in Pesisir Selatan District. Method: The research was conducted with a descriptive qualitative approach. Data collection techniques using observation, interviews and documentation. Result: The findings obtained by the authors in this study are that the financialsupervision of the nagari in realizing the accountability of the nagari financial reports in Pesisir Selatan Regency has not gone well, with constraints such as a lack of auditor personnel, the nagari who is less proactive in conveying follow-up results and limited resources human resources from an intellectual point of view in compiling financial reports and accountability reports as well as the number of reports regarding the information disclosure of the nagari government. Conclusion: the government needs to increase the quota of auditors in order to optimize supervision and inspection, take a persuasive and eductive approach to the nagari so that they want to be proactive and provide socialization, training and coaching to the nagari so that they can improve their skills and knowledge in order to achieve good governance. Keywords: Financial Supervision, Financial Accountability, and Accountability Reports. ABSTRAK Permasalahan/Latar Belakang (GAP): Penulis berfokus pada permasalahan pada pengawasan keuangan nagari dalam mewujudkan akuntabilitas laporan keuangan nagari di Kabupaten Pesisir Selatan Provinsi Sumatera Barat. Tujuan: Tujuan dari penelitian ini adalah untuk mengetahui pengawasan keuangan nagari dalam mewujudkan akuntabilitas laporan keuangan nagari di Kabupaten Pesisir Selatan. Metode: Penelitian dilakukan dengan pendekatan kualitatif deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Hasil/Temuan: Temuan yang diperoleh penulis dalam penelitian ini yaitu pengawasan keuangan nagari dalam mewujudkan akuntabilitas laporan keuangan nagari di Kabupaten Pesisir Selatan belum berjalan baik, dengan kendala seperti kurangnya jumlah personil auditor, pihak nagari yang kurang proaktif dalam menyampaikan hasil tindak lanjut dan keterbatasan sumber daya manusia dari segi intelektual dalam menyusun laporan keuangan maupun laporan pertanggungjawaban serta banyaknya laporan mengenai keterbukaan informasi pemerintah nagari. Kesimpulan: pemerintah perlu menambah kuota auditor guna mengoptimalkan pengawasan dan pemeriksaan, melakukan pendekatan persuasif dan edukatif kepada pihak nagari agar mereka mau proaktif dan memberikan sosialisasi, pelatihan dan pembinaan kepada nagari agar dapat meningkatkan skill dan pengetahuan guna tercapainya good governance. Kata Kunci: Pengawasan Keuangan, Akuntabilitas Keuangan, dan LaporanPertanggungjawaban
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 19 May 2023 04:12 |
| Last Modified: | 19 May 2023 04:12 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/12396 |
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