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VOL. 6, ISSUE 1 (2024)
Accountability of the performance of the Langsa City Regional financial management agency in planning and preparing Langsa City regional budgets and expenditures
Authors
Jambo Pramana, Budi Hartono, Isnaini
Abstract
This article discusses the performance of
local government, especially in preparing budgets and spending in Langsa City.
Even though the concept of good governance has been introduced, the
implementation of the performance budget is considered not yet optimal. This
qualitative research involved 6 informants and used observation, interviews and
documentation as data collection methods. Data analysis uses the Miles,
Huberman, and Saldana models. The results show that the performance
accountability of the Langsa City Regional Financial Management Agency is in
accordance with the service standards of Pollit & Bouckaert's performance
theory. To improve budget planning performance, researchers recommend providing
assistant officers for Regional Apparatus Organizations that experience
problems in budget preparation. Thus, this research contributes to improving
and increasing the performance of local governments in planning revenue and
expenditure budgets.
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Pages:20-25
How to cite this article:
Jambo Pramana, Budi Hartono, Isnaini "Accountability of the performance of the Langsa City Regional financial management agency in planning and preparing Langsa City regional budgets and expenditures". International Journal of Social Research and Development, Vol 6, Issue 1, 2024, Pages 20-25
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