PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PEMERINTAH KOTA PAREPARE

Penulis

  • Andi Ayu Frihatni Institute Agama Islam Negeri Kota Parepare
  • Nirwana Nirwana Institute Agama Islam Negeri Kota Parepare
  • Syamsuddin Syamsuddin Universitas Hasanuddin Makassar

DOI:

https://doi.org/10.31850/economos.v4i3.919

Kata Kunci:

Accountability, Financial statements, Government AccountingStandards, Transparency

Abstrak

The preparation of financial statements is based on PP No. 71 of 2010 concerning Government Accounting Standards as a report guide. The research aims to reveal financial transparency and accountability within the framework of government accounting standards. The type of research is qualitative with a case study approach at the Regional Finance Agency of Parepare, South Sulawesi. The research results related to the transparency of the Regional Finance Agency of Parepare found the publication of financial reports was carried out through print and electronic media that can be accessed by everyone. The published financial report includes disclosure of Parepare's financial and the realization of the budget that has been approved in the Regional Revenue and Expenditure Budget. On the other hand, In preparing its budget, the government of Parepare also involves the community through the Development Planning Conference, where the community can express their aspirations. Implementing accountability is also inseparable from performance standards, the success of performance in realizing public services is based on the indicators contained in the work plan which matches the budget and the work carried out by the government.

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Diterbitkan

2021-12-31