Accountability for the Performance of Government Apparatus in Regional Financial Management

Accountability for the performance of government officials plays an important and decisive role in achieving organizational goals in regional government, both in the fields of service, empowerment and development. This article attempts to discuss or explain several things related to accountability for the performance of government officials in regional financial management with the focus being APBD management. The aim is to develop insight, both normatively, theoretically and empirically related to the quality of the APBD, especially shopping issues and the integration of planning and budgeting (the process of preparing and determining the APBD) as well as the quality of the apparatus' human resources (competence and character) as implementers or managers of the APBD. The results of this study show that the quality of regional spending in the APBD can determine whether the performance of government officials is good or bad in managing regional finances. The quality of spending in this APBD includes optimal fulfillment of 6 (six) quality elements, namely economic values, efficiency, effectiveness, equity, accountability and responsibility. The existence of a larger proportion of public spending than personnel/apparatus spending and the integration of planning and budgeting in the process of preparing/determining APBD can also be a determining factor in the quality of this spending. The realization of good and adequate quality of the apparatus' human resources which is built from high competence and good character is the main factor and determines the optimal implementation of administrative reform in general, especially in terms of realizing accountability for the performance of government officials in regional financial management (APBD).