LAPORAN KEUANGAN PEMERINTAH DAERAH: Mengerek Responsi dan Partisipasi Masyarakat Sebagai Suatu Keniscayaan
Abstract: During this time
responsiveness and participation in local financial management processes
-including financial statements - is still relatively low. Community
participation should be given atevery stage of financial management areas
ranging from drafting and ratification of the budget,implementation, up to
local financial accountability reports. Constraints in the development ofresponsiveness
and participation in local finance partly because of the lack of socialization
intothe community and the difficulty of accessing a variety of public policy.
The lack of responsivenessis also due to the lack of government support in the
form of laws and regulations such as localregulations (Regulation). This
article tried to give a review of the concept: good governmentgovernance,
public accountability, accounting and operational scope of local government
andthe local government financial statements. In this article also discussed
advocacy and effortsto develop indicators of financial statements responsive
community. Discussion of advocacyand the development of indicators in an
attempt to overcome the lack of responsiveness andparticipation. An understanding
of the concepts, advocacy and the development of indicatorsof financial
statements responsive community are expected to be the starting point to
promotethe establishment of good governance and accountability local goverment
in governancecorrespondence with community participation
Penulis: Agustinus Santoso Adi
Kode Jurnal: jpakuntansidd110238
