| dc.description.abstract | Regional Financial Management Officer or PPKD is a Regional Financial Management Work Unit in charge of implementing APBD management. The accountability of the Padangsidimpuan city's regional financial management at the Padangsidimpuan City Financial and Asset Management Agency is that several problems can be found which include the weakness of the Internal Control System (SPI), non-compliance with the provisions of laws and regulations, as well as problems of thrift, inefficiency, and ineffectiveness. 2019 is the fifth time that Padangsidimpuan City has held the title of Fair With Exceptions (WDP) from the Supreme Audit Agency (BPK) Representative of North Sumatra Province, which from 2014 to 2019 Padangsidimpuan City received a Fair with Exceptions (WDP) opinion, due to being underprivileged. presenting financial reports in accordance with Financial Administration Standards (SAP), as well as discrepancies in regional financial management with applicable laws and regulations.
This study aims to analyze and describe the accountability of the city government, especially the City of Padangsidimpuan in the management of regional finance. The method used in this research is descriptive qualitative. Data collection techniques were carried out by interviewing and recording documents. The research location is at the Regional Financial Management Agency. The data that has been obtained is then analyzed qualitatively with the accountability theory approach proposed by Ellwod (1993:5) which can be categorized to describe honesty and legal accountability, process accountability, program accountability, and policy accountability.
The results showed that the Regional Financial Accountability of Padangsidimpuan City at BPKD Padangsdimpuan City was running well. In carrying out the duties and activities of BPKAD employees, it is guided by the main duties and functions according to the Mayor's Regulation, the implementation of financial management in accordance with the previously made budget, the Regional Policy Revenue and the Padangsidimpuan City Policy are still unresolved, and the process of preparing the APBD, the time given is in the given procedure. cannot be done in accordance with the conditions in the field. The obstacle experienced by BPKD is the lack of competent Human Resources (HR) as accountants, the strategy carried out by BPKD is to provide assistance and assistance to all existing OPDs. | en_US |
