AKUNTABILITAS KEUANGAN PUBLIK: Penganggaran, Pelaksanaan, dan Pelaporan di Tingkat Kabupaten/Kota (Studi Sleman dan Kota Yogyakarta)

Abstract

Purpose - This article aims to review the finances of the country / region, which is actually rather is public finance. In the management of public finances were motivated by good governance one of the principles on accountability, both from the government and society to be more efficient use of funds as planned. Accountability is not only attached to penganggran only, but execution, and reporting should be in accordance with the needs of society as well as the three elements may be accountable to the public.
Design / methodology / approach - a basic conceptual articles and literature review of relevant papers from the discussion and review of research berlokus in Yogyakarta City and Sleman. Research limitations / implications - This article is different because it is not the result of research directly, but use the concept of groove on public budgeting and applying the relevance of the case. What is the budget, how the concepts and understanding as well as mengkongkritkan role in a real case of local government and to review ongoing activities and criticism Practical Implications - This article is used for reference and learning about the consolidated financial statements to the public, through the local budget process. Provide guidance according to the concept, and case studies in the review of several studies. This article is expected to provide new insights society to participate in the development process menjada keuangaan management through budgeting. If this happens then, public budget can be properly maintained and can be realized in the form of a good society services.
Keywords: Accountability, Public budgeting, Paper type - Conceptual paper