Verifikasi dan Persetujuan Dana Hibah: Upaya Transparansi dan Akuntabilitas di Sekretariat Daerah Papua Tengah
DOI:
https://doi.org/10.1610/shkzcb96Keywords:
verifikasi, dana hibah, transparansi, akuntabilitas, tata kelola keuangan daerahAbstract
Penelitian ini bertujuan menganalisis mekanisme verifikasi dan persetujuan dalam proses pengajuan dana hibah sebagai upaya menjamin transparansi dan akuntabilitas laporan keuangan di Sekretariat Daerah Papua Tengah. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara mendalam kepada lima informan kunci, dan analisis dokumentasi. Data dianalisis menggunakan Thematic Analysis untuk mengidentifikasi tema-tema utama terkait pelaksanaan verifikasi dan persetujuan. Hasil penelitian menunjukkan bahwa proses pengajuan dana hibah meliputi lima tahapan utama: verifikasi kelengkapan dokumen, evaluasi kesesuaian program dengan prioritas daerah, verifikasi anggaran oleh Biro Keuangan, persetujuan pejabat berwenang, serta pengawasan dan pertanggungjawaban pasca pencairan. Hambatan yang ditemukan antara lain ketidaklengkapan dokumen, koordinasi antar biro yang kurang efektif, keterbatasan sumber daya manusia, dan lemahnya integrasi sistem pengawasan. Temuan ini menegaskan pentingnya penguatan kapasitas aparatur, penerapan sistem informasi terintegrasi, dan perbaikan regulasi teknis untuk memastikan tata kelola dana hibah yang transparan dan akuntabel.
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