Ulva Roifatul Lailin, Putri Cinta Mei, Riska Dwi Puswandari

Prinsip Good Governance Guna Pengelolaan Akuntansi Publik dan Pengawasan pada Kelompok Masyarakat di Kelurahan Bendogerit Kota Blitar

Introduction

Prinsip good governance guna pengelolaan akuntansi publik dan pengawasan pada kelompok masyarakat di kelurahan bendogerit kota blitar. Analisis penerapan good governance pada akuntansi publik dan pengawasan masyarakat di Bendogerit, Blitar. Ungkap tantangan, serta rekomendasi penguatan tata kelola keuangan lokal.

Abstract

This research aims to analyze the application of good governance principles in public accounting management and supervision of community groups in Bendogerit Village, Blitar City. Good governance, which includes the principles of transparency, accountability, participation, effectiveness and efficiency, is the main framework for improving the quality of public financial governance at the community level. The aim of this research is to evaluate how the principles of good governance are applied in the management of public accounting and supervision of community groups in Bendogerit Village, Blitar City. The research method used is a qualitative approach with data collection techniques in the form of in-depth interviews, direct observation and document analysis. Research participants included community group administrators, community leaders, and sub-district government officials. The author conducted this research to see how transparency, accountability, participation and responsiveness are implemented in public accounting management practices at the sub-district level. They also look at how oversight systems are implemented to ensure that public funds are used effectively and according to purpose. This research uses a qualitative approach that uses observation, documentation and interviews to collect data. The research results show that the implementation of good governance principles in Bendogerit Village still faces challenges, especially in terms of information disclosure and community involvement in the financial management process. However, there have been significant efforts by community groups and sub-district governments to increase transparency and accountability through better financial reporting and monitoring mechanisms that involve the community. Research shows that, even though the principles of good governance have been implemented, transparency of financial information and community involvement in the supervisory process are still problems. It is recommended that stakeholders in Bendogerit Subdistrict strengthen the monitoring system based on community participation and increase awareness of the importance of good public accounting management. The conclusion of this research emphasizes the importance of training and assistance in managing public accounting, applying information technology to support transparency, and strengthening collaboration between community groups and the government. The recommendations provided include strengthening local regulations, optimizing community participation, and developing a more inclusive supervisory system to support good financial governance.

Review

This study critically examines the application of good governance principles in public accounting management and supervision within community groups in Bendogerit Village, Blitar City. Leveraging a qualitative approach that includes in-depth interviews, direct observation, and document analysis with key stakeholders, the research effectively scopes its inquiry into how tenets such as transparency, accountability, participation, effectiveness, and efficiency are operationalized at the sub-district level. The chosen methodology is appropriate for exploring the nuances of governance practices within a specific community context, providing a rich, qualitative understanding of the mechanisms and challenges involved in local public financial management. The clarity of the research objectives, focused on evaluating and understanding these implementations, sets a strong foundation for the investigation. The research reveals a mixed picture: while the principles of good governance are indeed being implemented, significant challenges persist, particularly concerning the transparency of financial information and the depth of community involvement in the financial management and supervisory processes. Despite these hurdles, the study commendably identifies existing efforts by community groups and sub-district governments to bolster transparency and accountability through improved financial reporting and monitoring. This finding is crucial as it not only highlights existing weaknesses but also acknowledges current positive initiatives, providing a balanced perspective on the progress made. The identification of specific areas for improvement, such as information disclosure and active community participation in oversight, forms the core contribution of this work. Building on these insights, the paper offers a comprehensive set of recommendations that are both practical and forward-looking. These include strengthening community-based monitoring systems, enhancing awareness of good public accounting management, providing targeted training and assistance, and integrating information technology to foster greater transparency. Furthermore, the emphasis on strengthening local regulations, optimizing community participation, and developing more inclusive supervisory systems provides a robust roadmap for enhancing financial governance in Bendogerit Village. This research, therefore, serves as a valuable resource for local stakeholders, offering actionable strategies to improve public financial accountability and fostering greater citizen trust and participation in local governance.

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