AKUNTABILITAS PENGELOLAAN KEUANGAN DI DINAS PENDIDIKAN PEMUDA DAN OLAHRAGA KABUPATEN BANGGAI KEPULAUAN PROVINSI SULAWESI TENGAH

Abstract

The accountability issues of financial management based on the overall activities including planning,
implementation, administration, reporting, accountability and supervision are important aspects of local
financial management so that this study aims to know the accountability of financial management in
Banggai Island District Youth and Sports Education Department. This research uses qualitative descriptive
research method through data collection technique that is observation, interview and documentation. With
data analysis techniques namely reduction, data presentation and conclusion. The findings of this study
indicate that budget users do not have integrity over their delegated positions, lack of strict supervision, lack
of support facilities, and lack of administrative capability so that the tasks in the service are still slow.
Various programs that are needed in part have been met to support the continuity of the existing education.
With accountability of financial management has been submitted and evaluated by the authorities such as
Inspectorate, KPK, Attorney, BPK and implementations is in accordance with the required Department of
Education Youth and Sports Banggai Islands in performing duties and functions. To improve the
accountability of financial management to realize accountable financial management while maintaining
accountability, participatory, responsive, and transparent principles as budget users should pay more
attention to and understand the tasks and functions of the delegated positions in accordance with the rules
and applicable laws. Conduct training, keep using and maintaining the Buttom-Up Planing model in
financial management planning, and conduct stricter supervision.
Keywords: Accountability, Management, Finance