Penerapan Akuntabilitas Pengelolaan Keuangan Kelurahan di Kelurahan Lirboyo Kecamatan Mojoroto Kota Kediri

Yulaikah, Ike Pertin (2025) Penerapan Akuntabilitas Pengelolaan Keuangan Kelurahan di Kelurahan Lirboyo Kecamatan Mojoroto Kota Kediri. Thesis thesis, Universitas Kadiri.

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Abstract

Financial management accountability at the sub-district level is a crucial foundation for good governance and building public trust. This research aims to describe and analyze in-depth the application of financial management accountability in Lirboyo Sub-district, Mojoroto District, Kediri City, as well as to identify the supporting and inhibiting factors that influence it. Using a descriptive qualitative approach, this research examines the phenomenon through in-depth interviews, observation, and documentary studies. The application of accountability is analyzed through the five dimensions of Rasul's theory, which include legal and honesty, managerial, program, policy, and financial accountability, with data analysis techniques using the interactive model from Miles, Huberman, and Saldana. The research findings show that the application of financial management accountability in Lirboyo Sub-district has been implemented effectively and comprehensively across all five dimensions. This success is supported by three main synergistic pillars: strict adherence to formal regulations such as the Budget Implementation Document (DPA), solid internal mechanisms through structured staff coordination and monitoring, and inclusive public participation through the Village Council (Muskel) as the primary forum for absorbing aspirations. This combination effectively builds public trust and legitimacy. The main supporting factors include leadership commitment, clear technical guidelines, and social control from the community. Nevertheless, the implementation faces challenges in the form of inhibiting factors such as the risk of human error, the challenge of adapting to new technology (the SIPD application), and unpredictable external factors like price changes and delays from third parties. Therefore, this research recommends increasing staff capacity through training, strengthening risk management in planning, and optimizing proactive socialization to overcome existing obstacles and maintain a high level of accountability. Keywords: Financial Accountability, Sub-district Financial Management, Lirboyo Sub-district

Item Type:	Thesis (Thesis)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Sospol > Prodi Ilmu Administrasi Publik S2
Depositing User:	Unnamed user with email rio.mahardiko@gmail.com
Date Deposited:	30 Apr 2026 03:02
Last Modified:	30 Apr 2026 03:02
URI:	http://repository.unik-kediri.ac.id/id/eprint/1153

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