MODELING PENINGKATAN KAPABILITAS APARATUR PEMERINTAH DAERAH DALAM PERTANGGUNG JAWABAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KABUPATEN LEBONG

Fachruzzaman, Fachruzzaman and Irawan, Candra and Robinson, Robinson and Aprila, Nila (2014) MODELING PENINGKATAN KAPABILITAS APARATUR PEMERINTAH DAERAH DALAM PERTANGGUNG JAWABAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KABUPATEN LEBONG. Technical Report. Fakultas Ekonomi Universitas Bengkulu, Universitas Bengkulu.

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Abstract

The purpose of this study to explain that local governments can take responsibility for his government 's performance by providing quality financial statements . For the specific target of this study is to provide a model of increasing the capability of the ability to produce quality accounting information . The method used in this study is a case study and experimental methods . At first the observations and surveys are analyzed and made a map of the problem and solution alternatives , further FGD problems related questions to determine the factors associated with affecting the ability of the government apparatus in generating accounting information quality , further experiments to apply the model of increasing the capability of the Local Government Reform Fiscal accountability . The results of the study resulted in a model with Improved Capability Matrix of Local Government Reform in Fiscal Accountability for Local Government Lebong the grouping of the internal and external sides of the human resources , cultural and / or organizational relationships , and governance.

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