Penerapan Akuntansi Publik dalam Pertanggungjawaban Kinerja Instansi Pemerintah di Kantor Koperasi Usaha Kecil Kabupaten Mandailing Natal

  • Abdul Nasser Hasibuan UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
  • Ali Hardana UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
  • Lismawati Hasibuan UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
  • Try Wahyu Utami UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
  • Sulaiman Efendi Siregar UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Abstract views: 407 , PDF (Bahasa Indonesia) downloads: 281
Keywords: Accountability, Performance, Public Sector Accounting

Abstract

The term governance is actually an old term that was re-popularized by the World Bank in 1992 in its report entitled Governance and Development. The World Bank underscored that governments are the source of development failures. A great government will result in bad governance. "Big government is bad governance". The purpose of this study is to understand implementation strategies regarding accountability and accountability, as well as their implications for how public sector employees work at the Mandailing Natal district office. Data analysis uses a descriptive methodology to gather, transform, classify, interpret, and analyze data to provide clear and accurate information about the problem. The four pillars of the strategic planning process are vision (foresight), consistency, decentralization, transparency, responsiveness, professionalism, and competence. The criteria that writers have in mind when reviewing and analyzing the work of the Representative Office Mandailing Natal Corporation include validity and rigor, professionalism, and a commitment to helping others. Consistency, accuracy, fairness, transparency, focus, and dependability are the bots that are mentioned in the Reporting.

Downloads

Download data is not yet available.

References

David, O., & Ted, G. (1992). Reinventing government: How the entrepreneurial spirit is transforming the public sector. Prentice Hall of India.

Hardana, A., Khairani, D., Daulay, P. B., & Pratiwi, R. (2022). Analisis Pengaruh Zakat terhadap Peningkatan Kesejahteraan Mustahiq. Bukhori: Kajian Ekonomi Dan Keuangan Islam, 2(1), 39–47. https://doi.org/10.24952/masharif.v7i1.2194

Hardana, A., Nasution, J., & Damisa, A. (2022). Analisis Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Minat Nasabah Menabung pada PT. BSI Cabang Padangsidimpuan. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 7(2). http://dx.doi.org/10.30651/jms.v7i2.12324

Hardana, A., Nurhalimah, N., & Efendi, S. (2022). ANALISIS EKONOMI MAKRO DAN PENGARUHNYA TERHADAP KEMISKINAN (STUDI PADA PEMERINTAH KABUPATEN TAPANULI SELATAN). Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 1(4), 21–30. https://doi.org/10.30640/inisiatif.v1i4.370

Hasibuan, A. N. (2022). The Role of Company Characteristics in the Quality of Financial Reporting in Indonesian. Jurnal Ilmiah Peuradeun, 10(1), 1–12.

Hasibuan, A. N., & Nofinawati, N. (2021). Understanding Padangsidimpun City Community in Recognizing and Understanding Sharia Banking Products. Al-Masharif: Jurnal Ilmu Ekonomi Dan Keislaman, 9(2), 206–219. https://doi.org/10.24952/masharif.v9i2.4762

Irmawati, I., Frihatni, A. A., Melinda, M., Kumala, R., Ristiyana, R., Yulianti, M. L., Hardana, A., Ashari, M., Rukmini, M., & Hilda, H. (2022). Akuntansi Keuangan Tingkat Menengah.

Khairani, D., Utami, T. W., & Hardana, A. (2023). ANALISIS KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19. Jaksya: Jurnal Akuntansi Syariah, 1(1), 16–22. https://doi.org/10.24952/jaksya.v1i1.7582

Kusnadi, A. (2015). Perkembangan Politik Hukum Pemerintahan Desa Menurut Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah dan Undang-Undang Nomor 6 Tahun 2014 tentang Desa. PADJADJARAN Jurnal Ilmu Hukum (Journal of Law), 2(3). https://doi.org/10.22304/pjih.v2n3.a8

Ledvina, C. T. (1991). Geostatistical inference and exploration of coal mine roof strata.(Volumes I and II). Northwestern University.

Nazir, M. (2014). Metode Penelitian Cet. 9. In Penerbit Ghalia Indonesia. Bogor.

Osborne, D., & Gaebler, T. (1992). La reinvención del gobierno: la influencia del espíritu empresarial en el sector público. In La reinvención del gobierno: la influencia del espíritu empresarial en el sector público (p. 494). https://doi.org/10.33426/rcg/1997/42/1048

Siregar, B. G., & Hardana, H. A. (2022). Metode Penelitian EKonomi dan Bisnis. Merdeka Kreasi Group.

Sugiyono, S., & Susanto, A. (2015). Cara Mudah Belajar SPSS dan Lisrel Teori dan Aplikasi untuk Analisis Data Penelitian. Alfabeta, Bandung.

Ulum, A. S. (2011). Peran Pengukuran Kinerja Dalam Mendukung Good Governance Dalam Perspektif Agency Theory. Jurnal Dinamika Akuntansi, 3(1). https://doi.org/10.15294/jda.v3i1.1945

Windari, W., & Hasibuan, A. N. (2022). the Effect of Banking Zakat and Corporate Social Responsibility on the Profitability Ratio of Sharia Commercial Banks in Indonesia. Imara: JURNAL RISET EKONOMI ISLAM, 5(1). http://dx.doi.org/10.31958/imara.v5i1.2789

Yahya, I. (2006). Akuntabilitas dan transparansi pengelolaan keuangan daerah. Jurnal Sistem Teknik Industri, 7(4), 27–29.

PlumX Metrics

Published
2023-04-19
How to Cite
Hasibuan, A. N., Hardana, A., Hasibuan, L., Utami, T. W., & Siregar, S. E. (2023). Penerapan Akuntansi Publik dalam Pertanggungjawaban Kinerja Instansi Pemerintah di Kantor Koperasi Usaha Kecil Kabupaten Mandailing Natal. Jurnal Simki Economic, 6(2), 288-295. https://doi.org/10.29407/jse.v6i2.241