Akuntabilitas dan Transparansi Pengelolaan Keuangan Rekompak
Abstract
Rehabilitation and Reconstruction Program and Community-Based Settlement Society (REKOMPAK) is one of the Public Works Department program to restore the independence of the community through the development of community-based settlement. The purpose of this program is to reconstruct communities and settlements were destroyed by the catastrophic eruption of Merapi. REKOMPAK programs are classified into technical assistance and financial aid. Allocation of Funds Assistance House (BDR) to Rp 30 million per house collapsed / heavily damaged, while the allocation of Environment Fund Assistance (BDL) to Rp 250 million per village / village up to a maximum of Rp 2.5 billion. REKOMPAK funding source comes from the JRF, PSF, DMF, the national budget and other donors.
In order to realize good governance, then REKOMPAK programs must submit an accountability report on the implementation of the program. It takes a control device that is accountable so REKOMPAK programs really be able to accommodate the needs of the victims of Mount Merapi eruption. Transparency is a primary aspect of accountability, meaning that openness in providing information related to the management activities to those who need the information.
The purpose of this study was to describe the accountability and transparency of financial management REKOMPAK programs and to determine how the shape of accountability and transparency in the management practices REKOMPAK post-eruption of Mount Merapi in Sleman district, Yogyakarta. The methodology used is qualitative method. This research was conducted by questionnaire and interview. From the distribution of the questionnaire obtained research results showed that of 31 respondents said REKOMPAK accountable financial management by 86%, and for transparency of 92%. Not much different from the results of interviews with the beneficiary communities, they stated that REKOMPAK been able to account for the financial statements as well as its performance and transparency of the management and reporting.
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- Akuntansi [4399]