Accountability of Financial Management in District Government in Banggai Regency

Abstract

The study aims to examine and analyze the accountability of financial management in sub-district governments in Banggai Regency. The research approach used is a qualitative method with a descriptive research method and the research procedure is carried out by observation and interviews with informants. The data analysis technique used is the interactive analysis of the Miles and Huberman model. The results of the study indicate that the accountability of financial management in sub-district governments in Banggai Regency reflects efforts to improve governance through planning, implementation, and reporting mechanisms that have been formalized in the system and regulations. However, the effectiveness of its implementation is not evenly distributed across sub-districts. Several sub-districts show a decline in the quality of accountability as reflected in performance and reporting achievements that still require strengthening technical capacity and understanding of the principles of public accountability. Community involvement has been facilitated through participatory forums, but has not been fully accompanied by adequate information transparency. Meanwhile, the delegation of authority to sub-districts has opened up space for policy-making closer to the needs of the community, although its implementation requires more systematic restructuring and monitoring to avoid potential inconsistencies with the principles of good regional financial governance. The results of each sub-focus are: (1) Sub-district financial management reflects procedural compliance through digitalization and reporting, but is still weak in internal control. Low understanding of regulations, so it is necessary to strengthen ethics and law and involve supervisors to prevent deviations. (2) The financial process is regulated by SOP and SIPD, but implementation is not evenly distributed due to HR inequality and network constraints. Routine evaluations are carried out, but integrity is not fully guaranteed. Digital supervision and technical guidance need to be improved for effectiveness. (3) Program achievements are measured through Renja and Renstra, but some have failed even though the budget is absorbed high. The main problem is weak planning and inappropriate implementation time. Community participation in evaluation must be strengthened as a needs-based social control. (4) Decentralization through policies in Perbup No. 49/2023 encourages sub-district authority, but its implementation gives rise to legal-political dynamics. Policy monitoring is not optimal. Coordination between OPDs and public participation need to be strengthened so that policies are more accountable and on target.