IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI LINGKUNGAN PEMERINTAH KOTA PALEMBANG

Yusrianti, Hasni and Henda Safitri, Rika (2015) IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI LINGKUNGAN PEMERINTAH KOTA PALEMBANG. Jurnal Manajemen dan Bisnis Sriwijaya, 13 (4). pp. 545-558. ISSN 1412-4521

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    Abstract

    This study aims to evaluate implementation of Government Performance Accountability System (SAKIP) in Government of Palembang City. It is a qualitative research using primary and secondary data. Data obtained by structured interviews with the responsible parties at Palembang Government and by using LAKIP documentation of Regional Secretariat of Palembang City. The analysis was in two steps that are Evaluation of SAKIP implementation and Analysis of interviews results includes data reduction, data categorization, data synthesis, and drawing conclusions. The results showed that overall the achievement level of SAKIP implementation of SKPD is mostly classified in less good so it requires assistance in LAKIP preparation. The obstacles encountered which are; weak control and monitoring functions, limited budget allocations, lack of management commitment, lack of quality and quantity of human resources, lack of coordination.

    Item Type: Article
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: SE, M.Acc, Ak, CA Rika Henda Safitri
    Date Deposited: 05 Feb 2018 15:52
    Last Modified: 06 Feb 2018 01:27
    URI: http://eprints.unsri.ac.id/id/eprint/7633

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