Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance Pada Politeknik Negeri Padang

Abstract

Government Performance Accountability Report (LAKIP) as a part of Government Performance Accountability System (SAKIP) has an important role in good governance implementation in every government agency. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. The LAKIP review result increased in 2012 and 2013. Data was collected through questionnaires based on government agency performance accountability woking paper relesed in Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform Number 13/2010. Items to be evaluated are (1) performance planning (Strategic Plan/Renstra), Annual Performace Plan/Renja, and Performance Establisment), (2) performance meaurement, (3) performance repoting, (4) performance evaluation, and (5) performance achievement.

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

“…This shows that the implementation of priority programs has not been well understood and has not been implemented properly in the Performance Accountability Report of Government Agencies. This research is contrary to (Andriani et al, 2015) h) Priority Program has a significant effect on the Performance Accountability of Village Government Agencies in managing village funds. This shows that the implementation of priority programs is following the accountability principle of Performance Accountability of Government Agencies.…”

“…This shows that the implementation of the Government Performance Accountability System has not been able to support the implementation of the Performance Accountability Report of Government Agencies properly. This research is contrary to (Andriani et al, 2015;Christy et al, 2017). d) The Performance Accountability System of Government Agencies has no significant effect on the Performance Accountability of Village Government Agencies in managing village funds.…”

Analisis Anggaran Berbasis Kinerja dan Akuntabilitas Studi Kasus Lembaga Pemasyarakatan Kelas I Bandar Lampung

“…Akuntabilitas horizontal Pertanggungjawaban horizontal merupakan pertanggungjawaban kepada masyarakat luas. (Andriani, Rosita, and Ihsan 2015) Sifat akuntabilitas pemerintah pengguna laporan keuangan pemerintah harus dapat menilai tanggung jawab pemerintah untuk membuat keputusan ekonomi, sosial, dan politik dengan menggunakan informasi yang disediakan dalam laporan keuangan pemerintah. Hubungan antara orang-orang yang menjalankan suatu organisasi dan mereka yang secara formal memiliki wewenang atas mereka yang menjalankannya disebut sebagai akuntabilitas.…”

“…Dalam situasi ini, diperlukan juga pihak ketiga yang bertugas menjelaskan atau membenarkan semua tindakan yang diambil dan hasil bisnis yang dicapai dengan melakukan tugas dan mencari tujuan tertentu. (Andriani et al 2015) Indikator Akuntabilitas Kinerja Pemerintah Renstra (Rencana Strategik) Tugas awal organisasi adalah melakukan perencanaan strategis. rencana strategis memiliki visi, tujuan, serangkaian tujuan, sasaran, dan strategi (kebijakan dan program) yang berbeda, serta ukuran yang berbeda untuk mengukur keberhasilannya.…”

Interests of Muzaki to Pay Zakat: The Role of Accountability, Transparency, Service Quality, and Financial Technology

“…In defining accountability, many researchers (Andriani et al, 2015;Pratama et al, 2019;Putra, 2013;Sawir, 2017;Yunita & Christianingrum, 2019) refer to the opinion of Mardiasmo (2009). Mardiasmo (2009) defines accountability as the obligation of "trust holder (agent) to provide accountability, present and report all activities and activities that are their responsibility to the trustee (principal) who has the right and authority to ask for accountability (p.…”