Akuntabilitas dalam Proses Penyusunan Anggaran: Studi Kasus DinasPerumahan Kabupaten Nabire
DOI:
https://doi.org/10.1610/9qdwx395Kata Kunci:
Penyusunan Anggaran, RAPBD, Akuntabilitas, Sektor Publik, NabireAbstrak
Penelitian ini bertujuan menganalisis proses penyusunan Rencana Anggaran Pendapatan dan Belanja Daerah
(RAPBD) serta kontribusinya terhadap peningkatan akuntabilitas di sektor publik. Studi kasus dilakukan pada
Dinas Perumahan Rakyat dan Kawasan Permukiman Kabupaten Nabire dengan pendekatan deskriptif kualitatif.
Data dikumpulkan melalui observasi, wawancara mendalam dengan lima informan kunci, serta dokumentasi. Hasil
penelitian menunjukkan bahwa penyusunan RAPBD dilaksanakan secara terstruktur melalui tahapan identifikasi
kebutuhan, perumusan rencana kerja tahunan, koordinasi dengan Bappeda, hingga pembahasan dan pengesahan
bersama DPRD. Meski demikian, proses tersebut menghadapi berbagai hambatan, seperti keterbatasan sumber
daya manusia yang bersertifikasi, ketergantungan pada dana pusat, keterbatasan infrastruktur teknologi, perbedaan
kepentingan antar pemangku kepentingan, dan intervensi politik. Upaya peningkatan akuntabilitas dilakukan
melalui forum partisipasi publik, penerapan transparansi pelaporan, keterlibatan audit eksternal, serta evaluasi
program tahun sebelumnya. Temuan ini menegaskan bahwa perbaikan kapasitas kelembagaan, peningkatan
kompetensi pegawai, dan penguatan partisipasi masyarakat merupakan prasyarat penting untuk mewujudkan
pengelolaan anggaran publik yang lebih transparan dan akuntabel di tingkat daerah.
Unduhan
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