IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) DALAM MEWUJUDKAN GOOD GOVERNANCE PADA POLITEKNIK NEGERI

Andriani, Wiwik and Rosita, lrda and Ihsan M, Hidayatul (2016) IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) DALAM MEWUJUDKAN GOOD GOVERNANCE PADA POLITEKNIK NEGERI. National Conference of Applied Engineering, Business and Information Technology, Politeknik Negeri Padang . pp. 395-402. ISSN 2541-111x

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Abstract

Government Performance Accountability System (SAKIP) is a series of procedures, aiming in providing information on financial performance, mainly in government agencies field, so that the information can be presented in an accountable and transparent way. SAKIP is implemented using Government Performance Accountability Report (LAKIP). LAKIP contains performance accountability report of government agencies about the success or failure of the implementation of programs and activities in achieving its goals and objectives in periodic accounts. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Data was collected using LAKIP of PNP in year 2012 and 2013, and interviewed with related parties. Result showed that PNP has prepared its LAKIP in accordance with related rules and guidance. However, based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. Furthermore, result from in depth interview with related parties, showed that there there are some things, such as evaluatioan and monitoring, are needed to be improved in LAKIP so it become meaningful to users.

Item Type:Article
Subjects:C Social Sciences > CC Economic History and Conditions
C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Luar PNP > Journal, Proceeding
ID Code:705
Deposited By:Rahmat Hidayat
Deposited On:25 Oct 2017 07:29
Last Modified:25 Oct 2017 10:06

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