ANALYSIS OF IMPLEMENTATION OF GOOD GOVERNANCE PRINCIPLES ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS (Case Study On Dinas Koperasi Usaha Kecil, Menengah, Perdagangan, Dan Perindustrian)

Abstract

This study aims to analyze and describe the implementation of the principles of good governance in particular local governments Dinas Koperasi Usaha kecil, Menengah, Perdagangan dan Perindustrian. Data collection is done through interviews, observations, and documentation. The research method used is descriptive-qualitative. The data obtained are financial statements Dinas Koperasi Usaha Kecil Menengah Perdagangan, dan Perindustrian 2018 year.

               The results of this study indicate that the principles, namely: Participation, Accountability, Transparency, Value for money (economy, obligation, and justice) publish financial information and website procurement. On the principle of accountability, the agency has held a forum for accountability to the public, and has made financial reports that meet the elements of the completeness and regularity of documents. In the principle of participation, the community participates in overseeing the performance of the government by actively participating in development planning activities, especially in the economic sector in improving the standard of living of the community in the industrial sector. In the Transparency Principle, the agency has carried out the responsibility of mutual information disclosure between the fields of the Value For Money Principle, the better the financial management that is carried out by the regional finances, the better the quality of the financial statements.