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

Andi Ayu Frihatni, Nirwana Nirwana, Syamsuddin Syamsuddin

Sari


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.


Kata Kunci


Accountability; Financial statements; Government AccountingStandards; Transparency

Teks Lengkap:

PDF


DOI: http://dx.doi.org/10.31850/economos.v4i3.919

Article Metrics

Sari view : 0 times
PDF - 0 times

Refbacks

  • Saat ini tidak ada refbacks.


##submission.copyrightStatement##

 Index:

   

Economos : Jurnal Ekonomi dan Bisnis diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare.

Kampus II, Jl. Jend. Ahamad Yani KM. 6 Parepare Sulawesi Selatan 91131

e-pos (surel): economosfebumparepare@gmail.com