International Journal of Health, Economics, and Social Sciences (IJHESS)
(Special Issue) - International Journal of Health, Economics, and Social Sciences (IJHESS) - July 20

Financial Management Analysis Of Mantikulore Sub District Palu City Government

Feriyanto Latjindung (Students of the Postgraduate Programme, Master’s Programme In Management Abdul Azis Lamadjido University)
Rudin (Lecturer Postgraduate Programme, Master’s Programme In Management Abdul Azis Lamadjido University)
Muhammad Darma Halwi (Lecturer Postgraduate Programme, Master’s Programme In Management Abdul Azis Lamadjido University)
Moh. Agus Lamakarate (Lecturer Postgraduate Programme, Master’s Programme In Management Abdul Azis Lamadjido University)
Fadila Almahdali (Lecturer Postgraduate Programme, Master’s Programme In Management Abdul Azis Lamadjido University)
Zakir Muhammad (Lecturer Postgraduate Programme, Master’s Programme In Management Abdul Azis Lamadjido University)



Article Info

Publish Date
14 Aug 2026

Abstract

Mantikulore Sub District, Palu City Government, which is an important element in the Regional Government Structure and is the leading administrative Regional Apparatus Organization in implementing public policies and services. Public sector financial management includes budget planning, budgeting and allocation, control and evaluation, and reporting and auditing that focuses on accountability. The research method used is descriptive qualitative with a case study approach, which involves in-depth interviews and direct observation in Mantikulore Sub District. The results of the study indicate that the public sector financial management of Mantikulore Sub District has been implemented according to the stages of budget planning, budgeting and allocation, control and evaluation, and reporting and auditing that apply and has reflected the principles of public accountability, although it still needs to improve Human Resources and Support Systems. The recommendations from this study are the need to increase the capacity of human resources for planning and financial management through continuous training, and further increase community participation in the development planning deliberations, as well as the need to optimize the use of information systems to increase transparency and accountability.

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Journal Info

Abbrev

IJHESS

Publisher

Subject

Economics, Econometrics & Finance Public Health Social Sciences

Description

nternational Journal of Health, Economics, and Social Sciences (IJHESS) is a peer-reviewed electronic international journal. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial ...