AKUNTABILITAS PENGGUNAAN ANGGARAN PROGRAM PELAYANAN ADMINISTRASI PERKANTORAN DI DINAS ENERGI DAN SUMBER DAYA MINERAL PROVINSI SUMATERA SELATAN

SAFIRA, NINDIA and Sobri, Kiagus Muhammad and Effendi, Sofyan (2021) AKUNTABILITAS PENGGUNAAN ANGGARAN PROGRAM PELAYANAN ADMINISTRASI PERKANTORAN DI DINAS ENERGI DAN SUMBER DAYA MINERAL PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is entitled "Accountability of Budget Use of Office Administration Service Program at the Department of Energy and Mineral Resources of South Sumatra Province". This study aims to find out how to account for the use of the office administration service program budget at the Department of Energy and Mineral Resources of South Sumatra Province. This type of research is descriptive qualitative. Methods of data collection by observation, documentation and interviews. This study uses the theory of financial accountability proposed by Hopwood and Tomkins, which is measured by economic aspects, efficiency, effectiveness and financial reporting. The results showed that from the four aspects of accountability the use of the budget for the administrative service program of the Office of Energy and Mineral Resources of the South Sumatra Province has not been carried out accountably, in the aspect of efficiency there is an unrealized expenditure budget and aspects of financial reporting have not used the right media to publish financial reporting and not yet transparent regarding the results of audits of financial statements. It is recommended that the Department of Energy and Mineral Resources of South Sumatra Province pay more attention to the components of the budget and add media for disclosure of financial statements to make it more transparent.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Akuntabilitas Keuangan, pertanggungjawaban keuangan
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions: 07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User: Nindia Safira
Date Deposited: 28 Nov 2022 03:29
Last Modified: 28 Nov 2022 03:29
URI: http://repository.unsri.ac.id/id/eprint/81185

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