SARI, MITA and Khairunnisyah, Tuty and Mirani, Dwi (2020) AKUNTABILITAS PENGGUNAAN DANA MANASIK HAJI TINGKAT KUA KECAMATAN TANJUNG BATU DI KANTOR KEMENTERIAN AGAMA KABUPATEN OGAN ILIR TAHUN 2019. Undergraduate thesis, Sriwijaya University.
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Abstract
This study is entitled "Accountability for the Use of Hajj Manasik Funds at Tanjung Batu District in the Office of the Ministry of Religion Ogan Ilir Regency in 2019". This study aims to find out how to account for the use of Hajj Manasik funds at Tanjung Batu Subdistrict In the Office of the Ministry of Religion Ogan Ilir Regency in the 2019 fiscal year. This type of research is descriptive qualitative. Data collection methods with in-depth interviews, observation, and documentation. This study uses the theory of financial accountability proposed by Hopwood and Tomkins, which measures financial accountability with economic, efficient, effectiveness, and financial reporting aspects. The results showed that of the four aspects of accountability for the use of Manasik Hajj funds KUA level of Tanjung Batu District in the Office of the Ministry of Religion, Ogan Ilir Regency has not been accountable, for efficiency aspects there is a budget in planning that is not realized, based on the effectiveness aspect there are still the needs of Hajj Manasik participants which is not fulfilled and aspects of financial reporting have not used the media of financial statement disclosure and are not transparent in providing information on the results of financial statement audits. Ogan Ilir Regency's Office of the Ministry of Religion should pay more attention to the expenditure component in budget planning and make savings in the use of the Hajj Manasik fund and add media for financial statement disclosure. Keywords : Accountability, Fund, Manasik Hajj
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Accountability, Fund, Manasik Hajj |
Subjects: | H Social Sciences > HJ Public Finance > HJ9-9940 Public finance H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc. |
Divisions: | 07-Faculty of Social and Politic Science > 63201-State Administration (S1) |
Depositing User: | Users 7000 not found. |
Date Deposited: | 10 Aug 2020 04:00 |
Last Modified: | 10 Aug 2020 04:00 |
URI: | http://repository.unsri.ac.id/id/eprint/32389 |
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