ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA KANTOR CAMAT LAIS KABUPATEN MUSI BANYUASIN

Article Sidebar

pdf
Published Jul 9, 2023
DOI: https://doi.org/10.51877/jiar.v6i2.288

Main Article Content

Ahmad Irfansyah
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah
Candra Romanda
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah
Rano Asoka
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah

Abstract

This study aims to analyze the extent of accountability and transparency in financial management applied at the Lais Sub-District Office, Musi Banyuasin Regency. The data used in this study were data of the 2019-2021 fiscal year. The data collection technique used were interviews, conducted with the heads of sub-heads and staff of the planning, finance and reporting sections related to the financial management of the Lais Sub-District Office, and documentation of financial documents, such as reports Realization of Implementation of Lais Sub-District Office Development Activities in 2019-2021. The results obtained showed that the management of regional finances in the Lais District Office of Musi Banyusin Regency overall could be categorized as accountable and transparent. It could be seen that the Lais sub-district office had been able to fulfill all accountability and transparency indicators that the financial management of the Lais Sub Ddistrict Office was all good.

Article Details

How to Cite
IRFANSYAH, Ahmad; ROMANDA, Candra; ASOKA, Rano. ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA KANTOR CAMAT LAIS KABUPATEN MUSI BANYUASIN. Jurnal Ilmiah Akuntansi Rahmaniyah, [S.l.], v. 6, n. 2, p. 236 - 254, july 2023. ISSN 2620-6110. Available at: <https://jurnal.irs.ac.id/index.php/ak/article/view/288>. Date accessed: 28 oct. 2025. doi: https://doi.org/10.51877/jiar.v6i2.288.
ABNT APA BibTeX CBE EndNote - EndNote format (Macintosh & Windows) MLA ProCite - RIS format (Macintosh & Windows) RefWorks Reference Manager - RIS format (Windows only) Turabian
Issue
Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Section
Articles
License

Authors who publish in Jurnal Ilmiah Akuntansi Rahmaniyah agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) Licensethat allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)

 

References

Andi, Ni’mah, Sulfiani. 2021. Penerapan Prinsip-prinsip Good Governance dalam Pelayanan BPJS Kesehatan di Kota Palopo. Jurnal Administrasi Publik, Vol. XVII (1), 2021: 95-116

Arikunto, Suharsimi. 2013. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipata

Auditya, L., Husaini, H., & Lismawati, L. 2021. Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah. Jurnal Fairness, Volume 3 Nomor 1,2013:21–42

Barhamudin, Hendra. 2021. Kedudukan Camat Menurut Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Jurnal Solusi, ISSN Print 0216-9835; ISSN Online 2597-680X. Volume 19 Nomor 2, Halaman 227-251
Edowai, Mikael. Abubakar, Herminawaty. Said, Miah. 2021. Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah. Gowa, Sulawesi Selatan. Pusaka Almaida

Holiwati, Sihite, Novsellia, Renny. 2017. Pengaruh Standar Akuntansi Pemerintah, SPI dan Kompetensi Staf Akuntansi terhadap Kualitas Laporan Keuangan’. Jurnal Aset (Akuntansi Riset), 9 (2), 81-92 Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pamulang Tangerang Selatan.

Karima, Dina. 2021. Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Pemahaman Akuntansi, dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah. E-JRA Vol. 10 No. 06. Fakultas Ekonomi dan Bisnis Universitas Islam Malang

Krina, Loina Lalolo. 2013. Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi & Partisipasi. Jakarta: Sekretariat Good Public Governance Badan Perencanaan Pembangunan Nasional

Mardiasmo. 2018. Akuntansi Sektor Publik. Edisi Terbaru. Penerbit : Andi Yogyakarta

Nivi Chintia Walangitan, Jenny, M. Mawikere, lidia. 2020. Tata Kelola dan Kinerja Keuangan Pada Kantor Kecamatan Wanea Kota Manado. Going Concern: Jurnal Riset Akuntansi 15 vol. 2 (hal. 219-225).

Peraturan Bupati Musi Banyuasin Nomor 85 Tahun 2016 Tentang Susunan Organisasi, Uraian Tugas dan Fungsi Pemerintah Kecamatan Dalam Kabupaten Musi Banyuasin

Peraturan Pemerintah Nomor 12 Tahun 2019 Tentang Pengelolaan Keuangan Daerah. Republik Indonesia

Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan. Republik Indonesia

Soemarso. 2018. Akuntansi Suatu Pengantar 1. Jakarta: Salemba Empat.

Sugiyono. 2010. Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta

Sugiyono. 2018. Metode Penelitian Kuantitatif. Bandung: Alfabeta

Supriadi, Yudhi. 2015. Pelaksanaan Good Governance (Tata Pemerintahan yang Baik) Dalam Pelayanan Administrasi di Kantor Kecamatan Sambaliung Kabupaten Berau. eJournal Ilmu Pemerintahan, 3 (1): hal. 52-66

Undang-undang Republik Indonesia Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah