Transparansi Pengelolaan Anggaran Daerah Di Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Bulukumba Tahun 2014

Abstract

The problems discussed in this study is the transparency of budget management in the area work unit (SKPD)
Bulukumba Lodging at the Department of Education, Youth and Sports Bulukumba, Department of Health, Office of
Financial Management and the Department of Highways. This study aims to determine the performance of
transparency in the management of local budgets in the regional work units Bulukumba and factors that affect the
application of transparency. The method used in this penelitiian is the combination of qualitative and quantitative
methods, sample in this study of 60 people with menggunanakan purposive sampling method. There are two types
of data analysis applied in this study, the analysis of qualitative and quantitative analysis. The results showed that
the transparency of budget management conducted by the Department of Education, Youth and Sports Bulukumba
of several indicators has a value of cumulative index 2:02 by category Less Good, transparency of budget
management conducted by the Office of Financial Management Bulukumba of several indicators has a value of
cumulative index 2. 81 with good category, transparency of budget management is conducted by the Department of
Health Bulukumba of several indicators has a cumulative index score of 1. 98 with the category of Less Good,
transparency of budget management is carried out by the Highways Agency Bulukumba of several indicators has a
cumulative index score 2:09 with Less Good category.