PENERAPAN STANDAR PELAPORAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA (Studi Kasus Pada Dinas Perhubungan Kota Baubau)

Abstract

This study aims to determine the application of public sector accounting reporting standards and
supervision of the quality of financial reports on performance accountability at the Baubau City
Transportation Office. Methods The research uses descriptive qualitative methods. The population in
this study is 4 employees of the finance department at the Baubau City Transportation Office. and the
sample is 4 (four) employees of the Baubau City Transportation Office in the financial section. Data
collection techniques are observation, interviews and documentation. Based on the results of research
and data analysis, conclusions are obtained: 1) The application of Public Sector Accounting
Reporting Standards at the Transportation Agency of Baubau City uses an accrual basis. In the event
that the laws and regulations require the presentation of financial statements on a cash basis. 2) The system for controlling the quality of financial reports at the Baubau City Transportation Service,
namely the functional supervision of the Inspectorate in collaboration with Commission 1 of the
DPRD. In addition, the supervisory function in the field of regional financial administration is to
improve the quality of financial reports. The Baubau City Transportation Office uses the Regional
Management Information System (SIMDA) which helps the Baubau City Transportation Office in
compiling financial reports from the input process stage to the output stage. 3) Performance
accountability at the Baubau City Transportation Service is currently quite good which includes:
Goals and targets achieved, Government Agency Performance Accountability Reporting System, Job
Description in support of Work Unit SOPs, and Bureaucratic Structure driven by the service's vision
and mission in creating a climate conducive to the implementation of performance effectiveness in the
provision of public services.