ANALISIS PERAN AKUNTANSI DALAM MEWUJUDKAN GOOD GOVERNANCE

Abstract

This research aimed to find out the role of accounting and problems happened in order to have Good Governance at Surabaya Social Office. Besides, it aimed to find out some principles in having Good Governance, namely, accountability, transparency, responsibility, efficient, effectiveness and strategic vision which looked to give better outcome. The research was qualitative. While, the instruments used interview, observation and documentations. Meanwhile, the subjects of interview were head of finance department, staffs and expenditure treasurer of Surabaya Social Office. The research result concluded accounting was very important to gain accountability in presenting, reporting and to have accountable public performance report. Moreover, all people could have transparency of annual financial statement with accounting. Furthermore, with accounting, the management of fund budget was considered accountable. Additionally, by having accounting, the role and authority in distributing APBD funds became efficient and effective. In addition, to have strategic vision, with accounting, the use of funds looked accurately for society. On the other hand, accounting gavelittle effect on program sustainability, when it related to internet network and some human resources who did not fully aware of accounting. In short, accounting eased to have Good Governance in public organization since it handled problems well.
Keywords: good governance, public organization, accounting role