PENGAWASAN DAN AKUNTABILITAS PEMERINTAH BANDAR LAMPUNG DALAM PENGELOLAAN ANGGARAN DAERAH

Abstract

Government oversight and accountability in managing local budgets is still an important thing that must be considered. The principle of accountability is a condition in which government administration can be accounted for before the public both administratively and politically. Accountability itself is the control of a public organization to become a basis for providing explanations to parties both internally and externally. This study aims to analyze mechanisms related to supervision and accountability of the Bandar Lampung City government in managing the budget. This research method uses descriptive qualitative methods, with data collection techniques. The problem in this study, namely the way of supervision and accountability of the Bandar Lampung City government is less than satisfactory. Budgets are often made smaller than the income earned, most users of financial statements do not understand and interpret regional budget reports. However, the level of financial effectiveness in the Bandar Lampung City area is very effective. While the financial condition of the Bandar Lampung City government is still not ideal, this can be seen from the contribution of the Regional Revenue and Expenditure Budget. The Bandar Lampung City Government has a desire to be able to present transparent and accountable accountability.