This study aims to analyze the treasurer's performance in financial reporting accountability in the Public Relations Division of the Central Sulawesi Regional Police. Financial reporting accountability is crucial for transparency and budget management in law enforcement institutions. This research employs a descriptive qualitative method with a case study approach. Data were collected through observations, interviews with five informants, and documentation. Data analysis was conducted through recording, reduction, presentation, verification, and conclusion drawing. The findings indicate that financial accountability has been implemented through internal supervision mechanisms, supporting document completeness, and layered verification to ensure transparency. However, challenges remain, such as delays in record-keeping due to complex bureaucracy and the need for more efficient monitoring systems. In conclusion, financial accountability in the Public Relations Division of the Central Sulawesi Regional Police is functioning well but requires optimization in efficiency and data accessibility. Digitalizing the financial reporting system could be a solution to accelerate the recording and verification process, thereby enhancing transparency and effectiveness in budget management.
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