scholarly journals The Role of Regional Inspectorate of Samarinda City In Maintaining Unqualified Opinion

2019 ◽  
Vol 15 (2) ◽  
pp. 221-236
Author(s):  
Kemal Hidayah ◽  
Fani Heru Wismono ◽  
Mayahayati Kusumaningrum ◽  
Rustan Amarullah
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Government Performance ◽  
Accounting Performance ◽  
Depth Interview ◽  
Depth Interviews

Local government will gain prestige if the examination accounting performance of local government gets an unqualified opinion (WTP) from BPK. The opinion shows that the performance of the local government is in accordance with the principle of accountability. However, not all of local governments be able to achieve the predicate of WTP, because indeed to get it is not easy. Therefore, it is necessary for agencies to be the leading sector to assist all OPDs in preparing the accounting performance reports of each agency before the BPK enters, and the agency is the Inspectorate. This research aims to describe the role of Inspectorate in Samarinda City in defending the WTP predicate.Using a qualitative approach and descriptive analysis, in-depth interviews were conducted to officials from the Inspectorate and Regional Financial Management Agency (BPKAD) to validate the data. The conclusions obtained were that the Inspectorate had several roles in maintaining the WTP predicates in Samarinda City, namely: the role of facilitation, guidance, and verification for the OPD, the coordination role for the DPRD, the role of coordination and facilitation for the BPK, and the role of reporting and input to regional heads to take further policy steps. Keywords: Inspectorate’s Role, Supervision, Local Government Performance, Unqualified Opinion Abstrak Mendapatkan hasil pemeriksaan kinerja pemerintah daerah dengan predikat opini Wajar Tanpa Pengecualian (WTP) dari BPK merupakan suatu prestise tersendiri bagi daerah. Predikat inilah yang menunjukkan bahwa laporan kinerja keuangan pemerintah daerah sudah sesuai dengan prinsip akuntabilitas. Namun demikian belum semua daerah mampu mencapai derajat WTP, karena memang untuk mendapatkannya tidak mudah. Oleh karenanya perlu instansi yang menjadi leading sector untuk mendampingi seluruh OPD dalam menyusun laporan kinerja keuangan masing-masing instansi sebelum BPK masuk, dan instansi tersebut adalah Inspektorat. Penelitian ini mencoba memberikan gambaran bagaimana peran Inspektorat Daerah Kota Samarinda dalam mendukung predikat WTP yang dalam beberapa tahun ini telah diraih oleh Kota Samarinda. Menggunakan pendekatan kualitatif dan analisis deskriptif, dilakukan in-depth interview kepada para pejabat dan stakeholder dari Inspektorat serta Badan Pengelola Keuangan Daerah (BPKAD) agar dapat dilakukan kroscek terhadap data yang ada. Kesimpulan yang diperoleh adalah Inspektorat memiliki beberapa peran dalam mempertahankan predikat WTP di Kota Samarinda, antara lain peran fasilitasi, pembinaan, serta verfikasi bagi OPD, peran koordinasi bagi DPRD, peran koordinasi dan fasilitasi bagi BPK, dan peran pemberi bahan laporan dan masukan bagi kepala daerah untuk mengambil langkah kebijakan lebih lanjut. Kata Kunci: Peran Inspektorat, Pengawasan, Kinerja Pemerintah Daerah, WTP

scholarly journals ROLE OF FINANCIAL MANAGEMENT IN THE IMPROVEMENT OF LOCAL GOVERNMENT PERFORMANCE

2019 ◽  
Vol 7 (1) ◽  
pp. 77-86
Author(s):  
Hero Priono ◽  
Indrawati Yuhertiana ◽  
Siti Sundari ◽  
Devy Sylvia Puspitasari
Keyword(s):  
Local Government ◽  
Least Squares ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Internal Controls ◽  
Government Performance ◽  
Study Population

Purpose  of  Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus. Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only  samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses. Results: It has been found that the competence of personnel directly affect the performance of local governments’ public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments’ public services, either directly or indirectly through local financial management.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals AKUNTABILITAS KEUANGAN DESA (STUDI KASUS DESA NGENTRONG KECAMATAN KARANGAN KABUPATEN NGANJUK)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Fauziah Hanum
Keyword(s):  
Financial Management ◽  
Qualitative Approach ◽  
Critical Factors ◽  
Key Factors ◽  
Financial Accountability ◽  
Village Government ◽  
Consultative Body ◽  
The Village ◽  
Depth Interviews

This study analyzes the accountability of village funds and the key factors. This study uses a qualitative approach by conducting in-depth interviews with informants at every stage of planning, implementing, administering, reporting, accountability, coaching, and supervision of village financial management. The results of this study indicate that village financial accountability is applied by law number 6 of 2014 with the critical factors of the effectiveness of the village government in managing finances independently but is accompanied by a less than the optimal role of the village consultative body (BPD).

scholarly journals The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

2020 ◽  
Vol 3 (4) ◽  
pp. 2966-2974
Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Supervision ◽  
Primary Data ◽  
Government Performance ◽  
Regional Government ◽  
Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

scholarly journals PERAN KSPPS TAMZIS TERHADAP PENDAPATAN DAERAH KABUPATEN WONOSOBO MELALUI PRODUK PEMBIAYAAN MUDHARABAH (Studi Kasus KSPPS Tamzis Bina Utama Cabang Wonosobo)

2018 ◽  
Vol 18 (1) ◽  
pp. 52-76
Author(s):  
Mila Fursiana Salma Musfiroh ◽  
Tiya Sugiyanti
Keyword(s):  
Local Government ◽  
Descriptive Analysis ◽  
Field Research ◽  
Revenue Sharing ◽  
Qualitative Approach ◽  
Regional Income ◽  
Tax Payments

The role of KSPPS Tamzis Bina Utama Wonosobo Branch onWonosobo district revenue through Mudharabah Financing,Discusses how mudharabah financing in KSPPS Tamzis, and howthe role of KSPPS Tamzis Bina Utama Main Branch Wonosoboregional income. Is a field research with qualitative approach. Datacollection through documentation and interviews. Data analysisusing descriptive analysis. Mudharabah financing provided byKSPPS Tamzis Bina Utama Wonosobo Branch to members of thewonosobo community from 2013 to 2017 reached approximately2,117 members. The revenue sharing from the financing ofMudharabah KSPPS Tamzis Wonosobo during the period 20152017 reached Rp. 7,929,109,000. of total mudharabah financingRp. 516.825. 964,374 distributed to members. Thus if mudharabahfinancing distributed by KSPPS Tamzis Wonosobo is increasing,and profits increase, it will increase the tax payments paid to thelocal government of Wonosobo regency. This is where the role ofKSPPS Tamzis Wonosobo through income from mudharabahfinancing, partly paid to the local government of Wonosobo districtas a form of obligation to pay taxes to the local government, thusthereby increasing the regional income of Wonosobo regency.

scholarly journals EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Chelsea Pangalila ◽  
Inggriani Elim ◽  
Stanley Kho Walandouw
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Work Unit ◽  
Budget Planning ◽  
Regional Budget ◽  
Government Work ◽  
Budgeting Process

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance

PERANAN SEKTOR PERIKANAN DALAM PEMBANGUNAN WILAYAH DAN STRATEGI PENGEMBANGANYA DALAM RANGKA OTONOMI DAERAH KABUPATEN BALANGAN

2016 ◽  
Vol 4 (8) ◽  
pp. 110 ◽  
Author(s):  
Syahrida Ariani ◽  
Idiannor Mahyudin ◽  
Emmy Sri Mahreda
Keyword(s):  
Local Government ◽  
Development Strategy ◽  
Local Governments ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
High Price ◽  
Role Of Government ◽  
Weighting Matrix ◽  
And Function

Kabupaten Balangan mempunyai sumber daya perairan yang cukup besar dan berpotensi meningkatkan pendapatan asli daerah, diharapkan peran pemerintah Kabupaten Balangan yang mempunyai wewenang sebagai pelaksana eksplorasi dan pengelolaan kekayaan perairan harus bisa menggali potensi dari sektor perikanan agar lebih optimal dalam rangka pelaksanaan otonomi daerah.  Secara umum penelitian ini bertujuan untuk menerapkan teknik perencanaan pembangunan wilayah Kabupaten Balangan.  Sedangkan secara khusus penelitian ini bertujuan untuk mengetahui peranan sektor perikanan terhadap perekonomian Kabupaten Balangan dan menetapkan alternatif strategi pengembangan sektor perikanan dalam rangka otonomi daerah di Kabupaten BalanganMetode penelitian yang digunakan bersifat deskriptif kualitatif, sedangkan pendekatan yang digunakan adalah studi kasus dan analisis data yang digunakan adalah analisis deskriptif, analisis keuntungan dan analisis SWOT (Isu Strategis & Identifikasi Masalah)Berdasarkan hasil analisis SWOT dan perhitungan pembobotan dengan matriks QSP didapatkan alternatif strategi urutan prioritas untuk pengembangan sektor perikanan sebagai berikut : 1) Pemerintah daerah komitmen terhadap pengembangan sektor perikanan melalui alokasi anggaran, 2) Pemerintah daerah melalui Dinas PTPHPP meningkatkan peran BBI dan UPR untuk mengasilkan induk dan benih yang berkualitas dan memiliki sertifikasi, 3) Meningkatkan peran dan fungsi penyuluh perikanan, 4) Meningkatkan pemanfaatan potensi lahan budidaya dengan komoditas unggulan yang bernilai ekonomis tinggi, 5) Pemerintah daerah melalui dinas Pertanian TPHPP melakukan pembinaan dan pendampingan kepada masyarakat sehingga dapat meningkatkan pengetahuan dan keterampilan masyarakat dalam penguasaan teknologi, 6) Memfasilitasi masyarakat untuk mengakses permodalan ke perbankan, 7) Perlu adanya regulasi kebijakan dan langkah nyata untuk mengatasi meningkatnya harga pakan, 8) Pemerintah Daerah melalui Dinas Perindustrian, Perdagangan dan Koperasi memfasilitasi peta jalur pemasaran bagi petani ikan sehingga harga ikan bisa tetap stabil, 9) Perlu melakukan pembinaan dan pendampingan kepada masyarakat terutama untuk diversifikasi poduk menjadi produk olahan, 10) Perbaikan fasilitas infrastruktur dan fungsi sarana dan prasarana produksi budidaya perikanan melalui perbaikan saluran irigasi dan BBI, 11) Pemerintah daerah lebih mensosialisasikan skim perkreditan untuk rakyat KUR melalui sosialisasi kepada masyarakat.Balangan Regency has a fairly large waters resources and potentially increase revenues original areas, expected role of Government that has the authority Balangan Regency as Executive exploration and wealth management waters should be able to dig into the potential of the fishery to be more optimal in order to exercise the autonomy of the region.  In General, this research aims to apply the techniques of planning regional development Balangan Regency. Whereas in particular this research aims to know the role of the fisheries sector to the economy and setting the Balangan Regency alternative strategies for the development of fisheries sector in the framework of regional autonomy in Balangan Regency.Research methods used are descriptive qualitative, and used case studies approaches and analysis of the data used  descriptive analysis, analysis of profit and SWOT analysis (Strategic Issues and problem identification).Based on the results of the SWOT analysis and the calculation of weighting matrix with QSP obtained the alternative order of precedence for the development strategy of the fishery as follows: 1) local government commitment to the development of the fisheries sector through the allocation of the budget, 2) of local government through the Office of PTPHPP improves  the role of BBI and UPR to produce quality seeds and stem and have a certification, 3) increases the role and function of fisheries extension, officers, 4) increase the utilization potential of land fish breeding with  commodities consider superior high valued economically, 5) local government through the Department of agriculture TPHPP do coaching and mentoring to the public so as to enhance the community's knowledge and skills in mastering technology, 6) to facilitate the community  to access capital to banking, 7) need for regulatory policy  and real step  to cope with the high price of feed aquaculture through the improvement of irrigation channels and BBI, 8) local governments through the Exchange Service for industry, trade and cooperatives facilitates map marketing line for fish farmers so that the price of fish could remain stable, 9) need to do coaching and mentoring to the community especially to the processed products to be verified products, 10) Improved infrastructure facilities and function facilities and infrastructure production, 110 of local Government  more for socialize skim credit  for the  people  KUR through the socialization to the community.

scholarly journals MANAJEMEN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN

2020 ◽  
Vol 9 (3) ◽  
pp. 1049
Author(s):  
I Kadek Arta Wijaya Santosa ◽  
Gede Mertha Sudiartha
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Participant Observation ◽  
Government Performance ◽  
Local Revenue ◽  
Investment Financing ◽  
Analysis Technique ◽  
Interview Methods ◽  
The Difference

This study aims to find out and analyze how regional financial management and comparison between budget and realization of the performance of local governments in Tabanan Regency. This research was conducted in the local government of Tabanan Regency. Data collection using interview methods and non-participant observation with the analysis technique used is descriptive qualitative. The results showed that local government financial management in Tabanan Regency had referred to Permendagri No. 13 of 2006 and local government performance reports in the last five years, if on average the Tabanan regency government has received the title B, even though in 2014 and 2015 it received the SAKIP score with the title C. Comparison between the budget and the realization of local revenue to the performance of local governments in Tabanan Regency shows that if the budget is greater than the realization caused by several components in the year and vice versa, if the budget is smaller than the realization where the difference can be sources of SiLPA for investment financing in the APBD. Regional expenditure in the last five years shows that the realization is smaller than the budget which is a source of SiLPA and has been efficient. Keywords: regional financial management, budgeting and realization, local government performance

scholarly journals Tantangan Implementasi Konvergensi pada Program Pencegahan Stunting di Kabupaten Prioritas

2020 ◽  
Vol 30 (4) ◽  
Author(s):  
Yurista Permanasari ◽  
Meda Permana ◽  
Joko Pambudi ◽  
Bunga Christitha Rosha ◽  
Made Dewi Susilawati ◽  
...  
Keyword(s):  
Local Governments ◽  
Research Method ◽  
Operational Research ◽  
Qualitative Approach ◽  
Nutrition Interventions ◽  
Policy Makers ◽  
Depth Interview ◽  
The World ◽  
The Government ◽  
Depth Interviews

Stunting is one of the nutritional problems faced in the world, including Indonesia. To overcome this problem, the government conducted a program to accelerate stunting prevention in 100 priority districts / cities through specific and sensitive nutrition interventions including health and non-health stakeholders. Interventions are carried out in a convergent manner by aligning various resources to achieve the goal of preventing stunting.The convergence is carried out from the planning, budgeting, implementation, to monitoring stages. The purpose of this study is to analyse the challenges of implementing the convergence of stunting prevention programs that have been running since 2018 by local governments in priority districts / cities based on content, context, process, and actors. The research method is operational research with a research design using a qualitative approach design with in-depth interviews in 13 priority districts/cities. The health policy triangle framework is used as an approach in analyzing the results of this study which consists of content, context, process, and actors. In-depth interview sources are policy makers and program managers to accelerate stunting reduction from province to sub-district and village. The results showed that the challenge in implementing convergence was the existence of sectoral egos in each OPD (stakeholders) because of the socialization was not yet optimal so that many stakeholders did not fully understand the stunting prevention program. Information that was late in being obtained, information cut off from socialization, and difficult demographic conditions in the area where one of the causes in certain areas of the obstruction of socialization. The implementation of convergence that has not been optimal is also due to the ansence operational and technical guidelines for implementing program when the research was conducted so that the regions do not know the steps to carry out these activities. Abstrak Masalah anak pendek (stunting) merupakan salah satu permasalahan gizi yang dihadapi di dunia, termasuk Indonesia. Untuk mengatasi permasalahan stunting, pemerintah melakukan program percepatan penanggulangan stunting di 100 kabupaten kota prioritas yang melibatkan sektor kesehatan dan non kesehatan melalui intervensi gizi spesifik dan sensitif. Penyelenggaraan intervensi dilakukan secara konvergen dengan menyelaraskan berbagai sumber daya untuk mencapai tujuan pencegahan stunting. Konvergensi dilakukan mulai dari tahap perencanaan, penganggaran, pelaksanaan, sampai monitoring. Tujuan penelitian ini adalah menganalisis tantangan implementasi konvergensi program pencegahan stunting yang telah berjalan sejak tahun 2018 oleh pemerintah daerah pada Kabupaten prioritas berdasarkan konten, konteks, proses, dan aktor. Metode penelitian merupakan operational research dengan desain penelitian menggunakan pendekatan kualitatif dengan metode wawancara mendalam di 13 kabupaten prioritas. Kerangka segitiga kebijakan kesehatan digunakan sebagai pendekatan dalam menganalisis hasil penelitian ini yang terdiri dari konten, konteks, proses, dan aktor. Informan wawancara mendalam ialah para pengambil kebijakan dan pengelola program percepatan penurunan stunting dari mulai provinsi sampai kecamatan dan desa. Hasil penelitian menunjukkan bahwa tantangan dalam implementasi konvergensi ialah masih adanya ego sektoral pada masingmasing OPD karena masih belum optimalnya sosialisasi sehingga banyak yang belum memahami secara menyeluruh mengenai program pencegahan stunting. Informasi yang terlambat diperoleh, terputusnya informasi dari sosialisasi, serta kondisi demografi wilayah yang sulit menjadi salah satu penyebab pada beberapa daerah tertentu tehadap terhambatnya sosialisasi. Implementasi konvergensi yang belum optimal juga dikarenakan belum diperolehnya juklak dan juknis dalam melaksanakan program saat penelitian dilakukan sehingga daerah belum tahu langkah untuk melakukan kegiatan tersebut.

scholarly journals Pengaruh Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fanny Jitmau ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Internal Audit ◽  
Test Reliability ◽  
Government Performance ◽  
Regional Government ◽  
Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

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