Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah
Vol 4, No 2 (2022): Birokrasi dan Pemerintahah di Daerah 8

Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Publik di Dinas Sosial dan Penanggulangan Kemiskinan Kota Bandung Tahun 2018-2020

Salsiya Peparing Gusti (UIN Sunan Gunung Djati Bandung)
Herabudin Herabudin (UIN Sunan Gunung Djati Bandung)
Salamatul Afiyah (UIN Sunan Gunung Djati Bandung)

Article Info

Publish Date
17 Aug 2022


Regional Financial Management is managed in an orderly, effective, efficient, economical, transparent and accountable manner. Financial management that has not been optimal has an effect on the low accountability of the program targets implemented. The Bandung City Social and Poverty Alleviation Service has problems in managing regional finances that are not optimal, which then affects the accountability of the implementation of program targets from 2018-2020. The purpose to measure how much influence regional financial management has on public accountability in the Bandung City Social and Poverty Alleviation Service in 2018-2020. The method used quantitative approach with a associative method. The collection of information and data through questionnaires distributed to employees at the Social Service of Bandung City. The population is all employees at the Bandung City Social Service. The sample used simple random technique. The analysis used Spearman rank correlation analysis, simple regression analysis, coefficient of determination, t test and data testing in this study using SPSS Version 25 software. The result are there is a significant effect positive and significant relationship between regional financial management and public accountability. The magnitude of the influence of regional financial management on public accountability at the Bandung City Social Service is 61% while the remaining 39% is influenced by other factors not examined by the author.

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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences


Ministrate: Jurnal Birokrasi dan Pemerintah Daerah is an open access scholarly peer-reviewed journal written in either Indonesia or English which invariably publishes three times per a year in March, July, and November. Ministrate encourages academicians, researchers, professionals, and ...