ECONOMOS : Jurnal Ekonomi dan Bisnis
Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis

PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH SEBAGAI PROSES AKUNTABILITAS PUBLIK (STUDI KASUS KANTOR BADAN PENGELOLA KEUANGAN DAERAH (BPKD) KABUPATEN SIDENRENG RAPPANG)

Fatimah, Fatimah (Universitas Muhammadiyah Parepare)
Indrayani, Indrayani (Universitas Muhammadiyah Parepare)



Article Info

Publish Date
30 Aug 2019

Abstract

This study aims to analyze and find out the implementation of the Regional Financial Information System as a Public Accountability Process in the Local Government Finance Office (LGFO) in Sidenreng Rappang Regency.The method is used of this research is descriptive qualitative as a gradual cyclical process that begins with the identification of the problem or issue to be studied, after observing and knowing the population that is the subject of the study, then sampling is carried out using the Proportionate Stratified Random Sampling method in determining informants who will be interviewed further to dig deeper about the implementation of Regional Financial Information Systems at the Local GovernmentFinance Office of Sidenreng Rappang Regency. The results showed that the implementation of honesty accountability in terms of being open to the public, there is honesty and not violating the rules. Process accountability, have fulfilled the adequacy of accounting information systems, management information systems and administrative procedures. Program accountability, is very helpful in presenting financial reports appropriately and integration between official in the Sidendeng Rappang Regency so that they can create quality programs that support the strategy to achieve the vision, mission and organizational goals. Policy accountability, has been made and in making decisions a head of official already has a sense of responsibility and concern in carrying out policies in the Local Government Finance Office of Sidenreng Rappang Regency.

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Journal Info

Abbrev

economos

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Economos: Jurnal Ekonomi dan Bisnis menerima artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Artikel yang diserahkan merupakan artikel yang belum pernah dikirim atau dipublikasikan dalam jurnal yang lain. Artikel yang dimuat telah melalui proses review dengan ...