AKUNTABILITAS KINERJA PEGAWAI BADAN PENGELOLAAN KEUANGAN DAN ASSET KABUPATEN PAMEKASAN

  • Mohammad Bustanol Husein Universitas Madura
  • Sukron Ma'mun

Abstract

The implementation of good governance requires the government to improve its bureaucratic system so that a more accountable government is formed so that the government becomes more efficient, effective, clean and responsible and free from a culture of corruption, collusion and nepotism. The Pamekasan Regency Financial and Asset Management Agency as a government agency authorized to manage Pamekasan Regency finances and assets is obliged to be responsible for its performance in achieving the vision and mission that has been formulated. The purpose of this study was to determine the accountability of employee performance at the Pamekasan Regency's Financial and Asset Management Agency. This research uses descriptive qualitative research, because it seeks to explain the reality of accountability in the performance of employees of the Pamekasan Regency's Financial and Asset Management Agency. Data collection uses in-depth interview techniques and documentation. Data analysis in this study uses the Text and Language Analysis Method, namely Content Analysis. The results showed that, performance accountability carried out by individual employees was still not going well because in the application of the five dimensions of performance accountability namely legal accountability and honesty, managerial accountability, program accountability, policy accountability and financial accountability were not in line with expectations. In this case, the improvement of the lack of performance accountability carried out by individual employees must be by means of instilling control (self) in each individual employee to be successful in taking responsibility for their performance. Results Performance achievements carried out by individual employees are evaluated for the accountability of their performance and are required to account for their performance in carrying out what are the main tasks, functions and responsibilities mandated to employees.

References

Ahyaruddin, M., & Akbar, R. (2017). Akuntabilitas dan kinerja instansi pemerintah : Semu atau nyata ? Jurnal Akuntansi & Auditing Indonesia, 21(2). www.journal.uii.ac.id/index.php/jaai%0AAkuntabilitas

Briando, B., Akbar, R. S., & Purnomo, A. S. (2018). AKUNTABILITAS KINERJA INSTANSI KEIMIGRASIAN BERBASIS SMILE ( Immigration Institution Performance Accountability Based on Smile ). Jurnal Ilmiah Kajian Keimigrasian, 1(2), 25–49.

Dharma, A. A. S. (2022). Pengukuran Kinerja Kesehatan Masyarakat Dalam Konstelasi Akuntabilitas Kinerja Pemerintah Daerah. JPAP Jurnal Penelitian Administrasi Publik, 8(1), 1–21.

Hariyoko, Y., Puspaningtyas, A., Nirmala, E. R., & Larasati, N. (2022). JPSI ( Journal of Public Sector Innovations ) Pengembangan Ekonomi Daerah melalui Sektor Unggulan Kota Surabaya dalam Masa Pandemi Covid-19. JPSI (Journal of Public Sector Innovations), 06(2), 84–90.

Irvanto, W., & Fanida, E. H. (2014). Pengaruh Prinsip Akuntabilitas Terhadap Kinerja Pegawai di PT Jasa Raharja ( Persero ) Cabang Jawa Timur. Jurnal Ilmu Administrasi Negara, 2, 1–11.

Machmud, R. (2013). HUBUNGAN SISTEM INFORMASI MANAJEMEN DAN PELAYANAN DENGAN KINERJA PEGAWAI PADA RUTAN MAKASSAR. Jurnal Capacity STIE AMKOP Makassar), 9(1), 1907–3313.

Ritonga, B. (2018). Peningkatan Akuntabilitas Kinerja Pegawai Dalam Pelayanan Publik Pada Kantor Kecamatan Medan Sunggal.

Rondonuwu, B. C., & Lapian, M. T. (2017). Akuntabilitas kinerja aparat dalam pelayanan publik di Kelurahan Sendangan Kecamatan Kawangkoan. Jurnal Eksekutif, 1(1), 1–11.

Sonu, S. S., Kalangi, L., & Warongan, J. (2019). Analisis Pelaksanaan Good Corporate Governance (Studi Kasus Pada Perusahaan Daerah Air Minum Duasudara Kota Bitung). Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 10(2), 149. https://doi.org/10.35800/jjs.v10i2.25624

Sutaya, I. M. (2019). Pengaruh Motivasi dan Kemampuan Aparat terhadap Kualitas Pelayanan Pajak Bumi dan Bangunan di Dinas Pendapatan dan Pesedahan Agung di Kabupatern Tabanan, Provinsi, Bali. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://core.ac.uk/download/pdf/293642374.pdf

Thetool, Y., Indartuti, E., & Soenarjanto, B. (2017). PELAYANAN PUBLIK BERBASIS GOOD GOVERNANCE ( Studi tentang Akuntabilitas dan Transparansi dalam Pelayanan KTP di Kecamatan Sukolilo Kota Surabaya ). JPAP: Jurnal Penelitian Administrasi Publik, 3(1), 668–674. https://doi.org/10.30996/jpap.v3i1.1237

Widodo, Joko. 2001. Good Governance: Telaah dari Dimensi Akuntabilitas dan Kontrol Birokrasi pada Era Desentralisasi dan Otonomi Daerah. Insan Cendikiawan, Surabaya.

Widodo, Joko, 2011. Membangun Birokrasi Berbasis Kinerja. Bayu Media IKAPI, Surabaya.

Published
2022-08-05