AKUNTABILITAS SEBAGAI ALAT PENGUKURAN KINERJA PEMERINTAH DAERAH
Abstrak: This paper attempts
to explain the importance of accountability in order to realize good governance
(good governance). Accountability is one essential element in achieving good governance.
As a manifestation of the implementation of APBN / APBd, the government is
obliged to report on achievements that have been implemented, so that people
understand and can assess whether the government has been working according to
plan that has been set, and load the working principles of effective,
efficient. Approach to accountability in financial management is the embodiment
of creating good government. Accountability can be seen from various
perspectives such as: perfective accounting, functional perspective and the
perspective of accountability systems. Some of the techniques developed to
strengthen the accountability system is strongly influenced by the method that
is widely used in accounting, management and research, such as management by
objectives, performance-based budgeting, operations research and others.
Performance measurement can be grouped into three indicators, namely: (1)
Efforts indicator measurement service, (2) indicators measuring service
accomplishment, and (3) indicators that connects between Efforts with
accomplishment. In addition it needs to be delivered is also an additional explanation
relating to the reporting of this performance.
Penulis: yUSRI hAZMI, FAisAl
dAN ZUARNI
Kode Jurnal: jpakuntansidd120327
