Jurnal Akuntansi, Vol 12, No 3 (2008)

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AKUNTABILITAS KINERJA, PENGELOLAAN KEUANGAN DAERAH DALAM PELAKSANAAN OTONOMI DAERAH

Sjahruddin Rasul

Abstract


In the effort pushing realized by it government which generally and especially in the management of area autonomy, Indonesia public joint has included together copes realizes it, by providing instrument of regulation, about local government, and central standard counter balance and area. In this article will study about performance accountability, management of standard of area in exercise of otonomy area. In pushing the effort need to be strived existence of transportation, accountability and participation of public, and reform. Reform which the regulation included in include management of budget, like budget coverage, classification and budget format, the cash management and accountability report. With this approach, institution of government will be assessed based on the ability in permeating budget. In practice taking place till now monetary performance always and only related to output performance indicator, more than anything else outcome, benefit and impact.

 


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