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Penerapan Prinsip Keterbukaan dan Akuntabilitas dalam Mewujudkan Good Governance dalam Pengelolaan Dana BOS di SDN 021 Kota Bandung. Mardiansyah, Muhammad Abdillah Faqih; Rosmiati, Mia
JDKP Jurnal Desentralisasi dan Kebijakan Publik Vol. 5 No. 2 (2024): September
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/h5vgk547

Abstract

This research study explores the implementation of the principles of transparency and accountability in the administration of BOS funds at SDN 021 Bandung City.  The research was conducted using a descriptive qualitative method, with the primary data collection process taking place in 2023. The findings of this study indicate that the implementation of accountability in the management of BOS funds is proceeding satisfactorily, with evidence of community involvement. However, the absence of consistent regulatory frameworks resulted in the emergence of several challenges in the management of BOS funds.
Peran Strategis Inspektorat dalam Mewujudkan Tata Kelola Pemerintahan yang Baik dalam Pengelolaan Keuangan Komisi Pemilihan Umum Mardiansyah, Muhammad Abdillah Faqih; Irawan, Erwin; Maniani, Kalvin Yulnex; Hidayat, Ahmad Nur
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6841

Abstract

This study aims to analyze the strategic role of the Inspectorate in realizing good governance, particularly in financial management at the General Elections Commission (KPU). Furthermore, it identifies supporting and inhibiting factors and formulates strategies to strengthen the Inspectorate's role. This study uses a descriptive qualitative approach to deeply understand the social dynamics of institutional structures, governance values, and oversight practices in the context of a complex public organization such as the KPU. Data collection was conducted through semi-structured interviews, participant observation, and documentation studies. The results show that the Inspectorate has a strategic role, shifting from mere administrative compliance to a proactive mechanism that ensures public accountability, transparency, and institutional integrity. Its main contributions include strengthening financial accountability through risk-based audits and acting as an 'integrity guardian' to prevent bureaucratic corruption.