IMPLEMENTASI PEMBINAAN DAN PENGAWASAN PENGELOLAAN KEUANGAN DAERAH DI ERA OTONOMI DAERAH

Abstract

State Audit Board (BPK) indicated the quality of financial management in the region is still poorly reflected in the many findings of irregularities in the BPK. This condition is caused by the complexity of regulations, lack of human resources, poor coordination and inadequate technology used. Good or poor financial management and accountability systems cannot be separated from the preparation stage of the Regional Budget (APBD) In this study concluded: (1) BPKP more guidance as a function of acting as President of the Auditor in managing government management of RI, while the BPK exercises oversightpost-audit nature. (2) Obstructing Development and Supervision of Financial Management in the Era of Regional Autonomy are : the micro level there are (1) synergy Pengawasam and Development. (2) Weak Internal Controls. (3) Weak. Control Policy. At the macro then its effectiveness is less guidance and supervision of financial management of the area due to four issues : (1) The head of the regional political interests. (2) Lack of exemplary leadership. (3) Lack of commitment of political elites towards Good Governance (4) The complexity of guidance and control systems. In this study suggested (1) There needs to be synchronization programs for both external supervisors (BPK), the internal watchdog (BPKP) as well as regulatory policies (DPRD) (2) It should be done : (a) Coordination between the organizers of both central and regional state (parliament,BPK, or district government reg / Kot) (b) Need to improve the quality and quantity of human resources in every department that is in Pemkab. / municipal government. (C) The need for escorts by the public in the budget. (3) requires the commitment and goodwill of all parties, and required the control of society