Mbipi, Saverius Dhuri, Assih, Prihat and Sumtaky, Maxion (2020) Pengelolaan keuangan daerah dan good governance terhadap kinerja satuan kerja Perangkat Daerah. AFRE Accounting and Financial Review, 3 (2). pp. 152-158. ISSN 2598-7771

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Abstract

This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances;
and transparency which includes transparency and accessibility; as well as the accountability of regional financial reporting, the effectiveness of internal and external party supervision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respondents. The data collection technique used a questionnaire. The analysis technique uses descriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the
characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the performance of regional work units.

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