Accountability Document as a Symbol of The Effectiveness of Local Government Financial Management

Abstract

Preparing the Accountability Document (AD) is a process carried out by local governments to ensure transparency and accountability in financial management. The AD is used as a means to monitor and account for regional financial management that has been obtained every period. This document is made routinely every period and contains information files about the use of funds in an activity, as well as the results of budget absorption achieved in a period. This study aims to analyze how preparing AD exhibits the effectiveness of local government financial management. This research uses qualitative methodology with interview techniques. Data analysis techniques use qualitative analysis consisting of data reduction, data presentation, and conclusion drawing and verification. The results of this study concluded that AD plays an important role in ensuring that financial management is carried out transparently and accountably. This document allows local governments to monitor and supervise the use of funds received by each regional apparatus agency, as well as ensure that these funds are in accordance with government objectives and interests.