Pengaruh Pengetahuan Dewan Tentang Anggaran, Partisipasi Masyarakat, Transparansi Kebijakan Publik Dan Akuntabiltas Publik Terhadap Pengawasan Keuangan Daerah

Abstract

This study aims to empirically examine the effect of the council's knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multiple regression analysis method using SPSS 23 Software program. The partial test results show that there is a positive and significant relationship between the variables of the Council's Knowledge of Influential Budgets, public participation, transparency of public policies and public accountability for the Regional Financial Supervision of Bireuen Regency.

Evaluation of Systems and Procedures for Issuing Disbursement Orders (Sp2d) at BPKD West Aceh

“…Supervision of local government administration is a process of activities aimed at ensuring that local government runs efficiently and effectively following plans and statutory provisions (Bahruna et al, 2021). Based on the research results, the level of supervision and evaluation at BPKD Aceh Barat shows good performance, and no significant problems were found.…”

“…Transparency is a principle that ensures that every individual has the right or freedom to obtain information related to government administration, including information about policies, decision-making processes, implementation, and achievement of results. Meanwhile, public accountability is the provision of information and disclosure of local government financial activities and performance to parties with an interest in the report (Bahruna et al, 2021). The results show that transparency and accountability in the issuance of SP2D by BPKD West Aceh Regency are optimal and do not deviate from the applicable systems and procedures.…”

Kebijakan anti kolusi dalam penyelenggaraan pemerintah

“…(Rusata, 2019) Kepemimpinan adalah sesuatu hal yang dapat menggunakan akal pikiran untuk memberikan pemahaman agar mencapai apa yang kita inginkan. (Bahruna et al, 2021) Seorang pemimpin adalah seseorang yang memiliki kharisma dan kemampuan untuk memimpin atau mempengaruhi orang atau kelompok lain. Pengaruh kekuatan pemimpin dan peran mereka dalam mengatasi konflik.…”