Analisis Akuntabilitas dan Transparansi dalam Pengelolaan Keuangan di Dinas Tenaga Kerja,Transmigrasi ESDM Provinsi Papua Tengah
DOI:
https://doi.org/10.1610/ew6etf43Kata Kunci:
akuntabilitas, transparansi, pengelolaan keuangan, tata kelola publik, Papua Tengah\Abstrak
Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi dalam pengelolaan keuangan pada Dinas Tenaga Kerja, Transmigrasi, dan Energi Sumber Daya Mineral Provinsi Papua Tengah. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi, dengan informan kunci dari pihak internal dinas. Hasil penelitian menunjukkan bahwa akuntabilitas keuangan telah diterapkan melalui mekanisme pertanggungjawaban berbasis regulasi, namun masih terdapat keterbatasan dalam penyusunan laporan keuangan yang berorientasi pada kinerja. Sementara itu, transparansi sudah diwujudkan melalui keterbukaan informasi publik, meskipun aksesibilitas data belum sepenuhnya optimal. Faktor pendukung implementasi akuntabilitas dan transparansi meliputi regulasi pemerintah, komitmen pimpinan, serta dukungan sumber daya manusia, sedangkan faktor penghambat mencakup keterbatasan kapasitas aparatur, kendala teknis sistem informasi, dan rendahnya pemahaman masyarakat terhadap laporan keuangan. Temuan ini menegaskan pentingnya peningkatan kapasitas aparatur, optimalisasi sistem informasi, serta penguatan peran pengawasan untuk mewujudkan tata kelola keuangan publik yang lebih baik.
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Hak Cipta (c) 2025 Sisilia Limbong Panennen, Sita Yubelina Sabandar, Yoel Pasae (Penulis)
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