Analisis Akuntabilitas Pengelolaan Keuangan Daerah di Inspektorat Kota Batu

Herlince Andelo (Universitas Tribhuwana Tunggadewi)
Roro Merry Chornelia Wulandary (Universitas Tribhuwana Tunggadewi)
Firman Firdausi (Universitas Tribhuwana Tunggadewi)

Lenvari: Journal of Social Science
Vol. 3 No. 1 (2025)

The title of this research is Analysis of Accountability of Regional Financial Management in Batu City Inspectorate. This study's goal is to ascertain Batu City Inspectorate's regional financial management's responsiveness. Accountability is essential to ensure that regional financial management runs effectively, openly, and in accordance with laws and regulations. This research uses a qualitative methodology, collecting data through observation, interviews, and documentation. The results of the study indicate that Batu City Inspectorate has implemented fairly good regional financial management procedures. However, there are still obstacles in the form of suboptimal use of technology in financial reporting and lack of knowledge about process devices. While the internal control system has been functioning effectively, we still need staff training and transparency in the reporting process to enhance regional financial accountability.