Akuntabilitas Pengelolaan Anggaran Belanja Daerah dalam Meningkatkan Kinerja Pada Unit Pelaksana Teknis (UPT) Pengelolaan Taman Dinas Lingkungan Hidup Kota Malang

Erna Ismayati, Nur Diana, Dewi Diah Fakhriyyah

Abstract


Government performance can be seen by the public by carrying out obligations in an effort to achieve agency goals or objectives included in the government's vision and mission. To achieve this, a Regional Budget is needed which will be used in its implementation. Accountability is a form of accountability carried out by the Regional Government to the community. This study explains the accountability of Regional Budget management in improving performance at the Park Management Technical Implementation Unit of the Malang City Environment Agency. This research is descriptive qualitative research conducted at the Park Management Technical Implementation Unit of the Malang City Environmental Service. The data collection techniques used are interviews and documents. With the limited budget owned, the Park Management Technical Implementation Unit is able to provide the best in managing the Regional Budget to improve performance at the Park Management Technical Implementation Unit. The principle of accountable government has been implemented well by the Park Management Technical Implementation Unit. Thus, it can be concluded that the accountability of existing budget management has gone well in improving performance at the Park Management Technical Implementation Unit, this can be seen from the good performance achievements from 2021 to 2023 and good community satisfaction survey scores in 2023 to 2024.

Keywords : Park management technical implementation unit, environmental service, accountability, community service, agency theory public sector accounting.


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