This study explains the characteristics of the policies of the State Financial Accountability Board of the People's Representative Council of the Republic of Indonesia, from now on referred to as BAKN. The research method in this research uses qualitative methods. A qualitative approach is used because of the method's relevance to research themes related to accountability state finances Accountability. The theory used is the theory of implementation proposed by Mazmanian and Sabatier. The research findings show that from the policy characteristics, the MD3 policy by BAKN still does not have clarity and consistency, including the continued existence of BAKN, which could have been dissolved as in the previous year. This policy still does not fulfill the causal theory in which the policy as a basis always does not comply with the substance of the purpose of the establishment of BAKN.
Copyrights © 2020