STUDI TENTANG PENGELOLAAN KEUANGAN DAERAH PERSPEKTIF PERMENDAGRI NO. 13 TAHUN 2006 PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR
Abstract: This study was
conducted to determine the authority on financial management of East
Kalimantan, analyze the financial management, and identify the regional
authority perspective of east Kalimantan as stated in the Regulation of
Minister of Home Affairs No. 13 in 2006 as the embodiment of good governance.
The data used in this study was in the form of qualitative data which was
obtained from the government of East Kalimantan and processed by applying
qualitative descriptive analysis method and investigated using explorative
approach. The results showed that the process of regional budget preparation of
East Kalimantan has fully reflected the aspirations of the local community, the
implementation of financial management has been organized effectively and
efficiently in accordance with the idea of the Supreme Audit Institution
(BPK)presented in the financial statements of East Kalimantan in 2012 which
obtained the qualification criteria that meet the expectations. In addition,
the province inspectorate board has executed their duty to control the
financial management satisfactorily where the testing accountability was
completely supported by sufficient evidence and the results of the annual
review of financial statements performed by Local Government Agencies (SKPD)
Kata Kunci: Good Governance, Anggaran Keuangan, Akuntabilitas, Laporan Keuangan
Penulis: Al Mukaddas
Kode Jurnal: jpmanajemendd131211
