PERAN AKUNTANSI DALAM MEWUJUDKAN GOOD GOVERNANCE (Studi pada Dinas Tenaga Kerja Kota Surabaya)

Abstract

This research aimed to find out the role of accountancy in realizing good governance. The principle used in realizing good governance were accountability, transparency, responsibility, efficiency and effectiveness, and strategic vision. The research was qualitative. While, data collection using interviews and documentation as instruments. The research result conclude accountancy had a very important role in realizing good governance. In line with, its roles were to assist of improving performance and accountability of activities by compiling report on the performance accountability of government agencies. While, in realizing transparency, accountancy could guarantee the accuracy and reliability of disseminated information. Besides, in realizing responsibility, accountancy facilitated the use of regional income and expenditure funds by preparing financial statements. Moreover, the role of accounting in realizing efficiency and effectiveness was to assist of regional income and expenditure funds process. Moreover, the role of accounting in realizing strategic vision was to arrange an optimal work plan by considering the results plan and cost to be incurred.
Keywords: The Role of Accountancy, Good Governance, Public Sector Organization.