Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas pengelolaan keuangan desa Ombulo Tango kecamatan tolangohula. Penelitian ini menggunakan jenis penelitian deksriptif dengan pendekatan kualitatif, dengan indikator penelitian pengelolaan keuangan dari Mardiasmo. Hasil penelitian ini adalah pemerintah desa sudah melaksanakan pengelolaan dengan baik namun belum maksimal, Baiknya karena pemerintah desa sudah membuat laporan secara berkala, lengkap dengan dokumen-dokumen pendukung untuk pelaporan kepada pemerintah kabupaten, Hasil kurang maksimalnya karena laporan tersebut hanya dibuat untuk pemerintah kabupaten saja sedangkan masyarakat belum memiliki partisipasi dan akses yang mudah dalam hal pengelolaan keuangan daerah. Masyarakat juga mengeluhkan belum adanya papan informasi yang dapat dilihat secara langsung yang merupakan bentuk pertanggungjawaban kepada masyarakat.
New Public Management (NPM) is an umbrella concept that men aungi range of meanings that organizational design and management, application of economic institutions over the management of the public and policy patterns. Implements concept of New Public Management in the preparation of the Budget in Indonesia a show a positive development, the effect on improving the performance of government, namely the implementation of the Performance-Based Budgeting. But the main difficulty in implementing performance-based budgets is the difficulty of agreeing on appropriate performance measures. Measuring an activity or output is easier than determining the size of the expected results or outcomes.
This research aims to obtain an overview of the Remuneration Factor in Supporting the Effectiveness of Police Performance Gorontalo Police District Office. The researcher applied qualitative approach while data collection techniques were conducted through interviews to a number of informants, observations and secondary data documentation. By the three indicators of effectiveness of police performance (target achievement, integrity and adaptation) there are some problems encountered. In target achievement indicator, there are some obstacles that obstruct the police performance effectiveness. Whereas the integration indicator showed that the ability of organizations to provide information on Remuneration to members of the National Police has not been effective, as seen from the human resources, there are still those who do not understand about Remuneration and the availability of inadequate infrastructure in the process of conducting socialization. The adaptation indicators showed that the procurement and labor process measurement benchmarks in supporting the performance of Police members have not been effective. It can be seen from the lack of personnel needed in serving the community to support the effectiveness of the police members in Gorontalo Police district office.
This paper aims to look for the truth side of the financial statements of Rene Descartes (Cogito Ergo Sum). This means that because I think, I exist. The theory put forward by this philosophy has the meaning that because he doubts the truth. This paper tried to link theory with René Descartes see different sides of the view, that the value of the financial statements of the philosophical truth (theories have correspondence, the theory of Coherence, theory pragmatic) and viewed from the side view of the general accounting so that SAP and GAAP and severe expert reveal that the truth of financial reporting depends on the accountability of a (principal). The findings of this paper are in essence the truth of the financial statements lies in humans and their existence.
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