IMPLEMENTATION OF PUBLIC FINANCIAL ACCOUNTING IN ENHANCING TRANSPARENCY AND ACCOUNTABILITY IN FUND MANAGEMENT AT HAMPALIT SUB-DISTRICT

Abstract

Public financial accounting plays a crucial role in supporting transparency and accountability in financial management at various levels of government, including sub-districts, which serve as the frontline of public service. This study aims to analyze the implementation of public financial accounting in sub-districts and identify the challenges encountered in preparing accountability-based financial reports. This research uses a qualitative descriptive method through literature studies and case observations in several sub-districts. The findings indicate that although the sub-districts have implemented public accounting principles in accordance with the Ministry of Home Affairs guidelines, there are still obstacles such as limited human resource capacity, lack of training, and inadequate information technology infrastructure. Improving the financial reporting system and strengthening the financial governance of villages/sub-districts are key to enhancing public accountability.