ANALISIS EFEKTIVITAS PENGELOLAAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DI LINGKUNGAN PEMERINTAH KOTA SABANG

Abstract: An important aspect in the implementation of decentralization is the effectiveness of the financial management in the local government as a whole as well as on unit of work (SKPD) that contribute to the effectiveness of financial management. The effectiveness of financial management will determine the direction of social and economic development. Limited financial resources and development needs are not limited to, requiring the government to effectively manage its finances. Financial management is an overall activity that includes planning, implementation, administration, reporting,... Mehr ...

Verfasser: Darwanis., Afrizal, Muhammad Arfan
Dokumenttyp: Artikel
Erscheinungsdatum: 2016
Verlag/Hrsg.: Universitas Syiah Kuala
Sprache: Indonesian
Permalink: https://search.fid-benelux.de/Record/base-27661123
Datenquelle: BASE; Originalkatalog
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Link(s) : https://jurnal.usk.ac.id/JAA/article/view/4520

Abstract: An important aspect in the implementation of decentralization is the effectiveness of the financial management in the local government as a whole as well as on unit of work (SKPD) that contribute to the effectiveness of financial management. The effectiveness of financial management will determine the direction of social and economic development. Limited financial resources and development needs are not limited to, requiring the government to effectively manage its finances. Financial management is an overall activity that includes planning, implementation, administration, reporting, accountability, and oversight of local finances. This study aims to analyze the effectiveness of the financial management of local government SKPD in Sabang. This research uses descriptive analysis method. The population in this study are all SKPD in Sabang local government (34 SKPD). The results showed that the application of the regulatory framework of financial management, planning and budgeting, cash management, procurement, accounting and reporting, internal audit, asset management, as well as external audits and adequate to enhance the effectiveness of financial management in each SKPD in Sabang local government.Keywords:Effectiveness of financial management, planning, budgeting, and financial reporting.Abstrak: Aspek penting dalam pelaksanaan otonomi daerah adalah keefektifan pengelolaan keuangan daerah secara keseluruhan maupun SKPD selaku unit kerja yang berkontribusi pada keefektifan pengelolaan keuangan daerah. Efektivitas pengelolaan keuangan daerah akan sangat menentukan arah pembangunan sosial dan ekonomi. Sumber daya keuangan yang terbatas dan kebutuhan pembangunan yang tidak terbatas, mengharuskan pemerintah mengelola keuangannya secara efektif. Pengelolaan keuangan merupakan keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, dan pengawasan keuangan daerah. Penelitian ini bertujuan menganalisis efektivitas pengelolaan keuangan SKPD di lingkungan Pemda ...