<![CDATA[This study aims to examine the accountability and effectiveness of budget management at the Election Supervisory Agency (Bawaslu) of North Toraja Regency. The study focuses on the conformity of administration, reporting, and accountability mechanisms for election funds with applicable regulations. A qualitative method with a phenomenological approach was applied. Data were collected through observation, interviews, documentation, literature review, and internet-based searches. The data analysis techniques consisted of data reduction, data display, and conclusion drawing. Data validity was tested using source and method triangulation. The findings indicate that the accountability of Bawaslu of North Toraja Regency is considered good and has followed the principles of transparency and central government regulations. Accountability is reflected in legal and honesty accountability, managerial accountability, policy accountability, and financial accountability. In terms of financial effectiveness, based on the Decree of the Minister of Home Affairs Number 690.900-327 of 1996, the realization of Bawaslu’s expenditure budget was classified as highly effective, reaching 90% in 2024 and increasing to 100% in 2025. However, the indicator related to the timeliness of monthly reporting to the Chairperson of Bawaslu was still categorized as not yet implemented (BT). Overall, budget management has been carried out optimally through the use of the Statement of Expenditure Responsibility (SPTB) and Accountability Report (SPJ) instruments to support election supervision duties.]]>
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