Accountability of Financial Management in District Government in Banggai Regency

Samenvatting

This study examines the accountability of financial management in sub-district governments in Banggai Regency using a qualitative descriptive approach. Data were collected through observations and interviews with key informants and analyzed using the interactive model of Miles and Huberman. The findings show that financial accountability is demonstrated through governance improvements in planning, implementation, and reporting, as regulated in formal systems. However, the effectiveness of implementation varies across sub-districts. Some subdistricts show weaknesses in accountability, as indicated by poor performance and reporting, due to limited technical capacity and a lack of understanding of public accountability principles. Community participation has been facilitated through forums, but transparency in information dissemination remains insufficient. Decentralization has granted greater authority to sub-districts, making policies more responsive to local needs. However, implementation lacks systematic structure and consistent monitoring, risking misalignment with good governance standards. The study highlights four key findings: (1) Financial management shows procedural compliance through digital reporting, yet internal controls are weak due to low understanding of regulations. Strengthening legal awareness and supervisory roles is needed. (2) SOPs and the SIPD system regulate financial processes, but uneven implementation results from disparities in human resources and network infrastructure. (3) Some programs fail despite high budget absorption, often due to poor planning and mistimed execution. Community-based evaluation should be enhanced. (4) Perbup No. 49/2023 supports decentralization but has triggered legal-political issues. Policy monitoring and coordination among OPDs remain weak. Strengthening transparency, oversight, and stakeholder collaboration is crucial to improving financial accountability in sub-district governance.