Analisis Akuntabilitas Kinerja Kantor Wilayah Badan Pertanahan Nasional Provinsi Sumatera Utara
DOI:
https://doi.org/10.47065/arbitrase.v2i3.329Keywords:
Performance Accountability; System; Accountability; Performance; Government AgencyAbstract
This research aims to find out the problems that occur in performance accountability at the Regional Office of the National Land Agency of North Sumatra Province as well as solutions to the problems that occur. The research method used in this research is qualitative with a case study approach using primary data and secondary data. The data collection techniques used are through interviews and documentation. The results showed that there are problems in the performance reporting and performance achievement components, namely there are still elements that have not been met in the format of preparing performance reports based on PermenPAN RB no. 53 of 2014, there is no monitoring of outcomes as a follow-up to the achievement of performance targets (output). As well as the access of SAKIP data is still not transparency because there has been no publication of documents on the performance accountability system of government agencies (SAKIP) in the official website of the National Land Agency of North Sumatra province
Downloads
References
Afriyeni, & Asmeri, R. (2019). Analisis Akuntabilitas Kinerja Instansi Pemerintah Pada Pemerintahan Kota Padang Tahun 2014. Jurnal Pengembangan Ilmu Akuntansi Dan Keuangan, 1, 37–44. https://ejurnal-unespadang.ac.id/index.php/PJ/article/view/46
Ahyaruddin, M., & Akbar, R. (2018). Indonesian Local Goverment’s Accountability and Performance?: The Isomorphism Institutional Perspective. Jurnal Akuntansi Dan Investasi, 1–11. https://doi.org/10.18196/jai.190187
Dokumen LKj Kanwil Badan Pertanahan Nasional Provinsi Sumatera Utara Tahun 2018.
Dokumen LKj Kanwil Badan Pertanahan Nasional Provinsi Sumatera Utara Tahun 2019.
Dokumen LKj Kanwil Badan Pertanahan Nasional Provinsi Sumatera Utara Tahun 2020.
Dokumen Rencana Strategik Kanwil Badan Pertanahan Nasional Provinsi Sumatera Tahun 2015-2019.
Dokumen Rencana Strategik Kanwil Badan Pertanahan Nasional Provinsi Sumatera Tahun 2020-2024.
Fitrah, M., & Luthfiyah. (2017). Metodologi Penelitian Kualitatif Tindakan Kelas dan Studi kasus. CV. Jejak.
Halim, A., & Kusufi, S. (2018). Teori, Konsep, dan Aplikasi Akuntansi Sektor Publik. Salemba Empat.
Laporan Evaluasi Atas Implementasi Akuntabilitas Kinerja Instansi Pemerintah Tahun 2020.
Mardiasmo. (2018). Akuntansi Sektor Publik. ANDI.
Peraturan Presiden (PERPRES) No. 29 Tahun 2014 Tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah.
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 12 Tahun 2015 Tentang Pedoman Evaluasi Atas Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah.
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 53 Tahun 2014 Tentang Petunjuk Teknis Perjanjian Kinerja, Pelaporan Kinerja, dan Tata Cara Reviu atas Laporan Kinerja Instansi Pemerintah.
Putri Lestari Permata Kasih, et all. (2020). Analisis Praktek Tata Kelola (Good Governance) Pemerintahan Yang Baik Melalui Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Pada Pemerintah Kabupaten Sleman. 2(4), 385–397.
Rahmidayanti, S. (2019). New Publik Manajemen. Sekolah Tinggi Ilmu Administrasi. https://www.academia.edu/41473583/MAKALAH_NEW_PUBLIK_MANAJEMEN_Diajukan_untuk_memenuhi_Tugas_Mata_Kuliah_Governansi_Digital
Ristyana, R. (2017). Analisis Akuntabilitas Kinerja Instansi Pemerintah Pada Pemerintahan Kabupaten Ponorogo. 5, 1–17.
Ruscitasari, Z. (2019). Implementasi Sistem Akuntabilitas Kinerja Satuan Kerja Perangkat Daerah. Akmenika: Jurnal Akuntansi Dan Manajemen, 13(2). https://doi.org/10.31316/akmenika.v16i2.378
Rusdiana, & Nasihudin. (2018). Akuntabilitas Kinerja dan Pelaporan Penelitian. Pusat penelitian dan Penerbitan UIN SGD.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Analisis Akuntabilitas Kinerja Kantor Wilayah Badan Pertanahan Nasional Provinsi Sumatera Utara
ARTICLE HISTORY
How to Cite
Issue
Section
Copyright (c) 2022 Diza Apriliani, Muhammad Rizaldy Wibowo

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).













