Analisis Pelaporan Penilaian Kinerja Keuangan Di Kantor Dinas Ketahanan Pangan, Hortikultura Dan Perkebunan Sulawesi Selatan

Abstract

Penelitian ini menganalisis pelaporan kinerja keuangan di Kantor Dinas Ketahanan Pangan, Hortikultura, dan Perkebunan Provinsi Sulawesi Selatan. Dalam penelitian ini, digunakan metode kualitatif dengan pendekatan studi kasus. Data primer diperoleh melalui wawancara dengan manajemen keuangan, sedangkan data sekunder dikumpulkan melalui tinjauan literatur dan laporan keuangan yang sudah ada. Hasil penelitian menunjukkan bahwa Kantor Dinas tersebut memiliki sistem pelaporan keuangan yang terorganisir dan sistematis. Mereka aktif dalam mengidentifikasi sumber data keuangan yang relevan, melakukan pencatatan transaksi secara akurat, dan memverifikasi keakuratan data. Laporan keuangan yang dihasilkan sesuai dengan standar pelaporan keuangan yang berlaku. Penelitian ini berkontribusi dalam pemahaman lebih dalam tentang proses pelaporan kinerja keuangan di Kantor Dinas tersebut. Rekomendasi dari penelitian ini diharapkan dapat meningkatkan efisiensi pelaporan kinerja keuangan di lembaga sejenis serta berpotensi mengembangkan pengetahuan dalam pengelolaan keuangan sektor publik, terutama dalam konteks ketahanan pangan, hortikultura, dan perkebunan.

This study analyzes financial performance reporting at the Office of Food Security, Horticulture and Plantation of South Sulawesi Province. In this study, a qualitative method was used with a case study approach. Primary data was obtained through interviews with financial management, while secondary data was collected through a review of existing literature and financial reports. The results of the research show that the Service Office has an organized and systematic financial reporting system. They are active in identifying relevant financial data sources, accurately recording transactions, and verifying the accuracy of data. The financial reports produced are in accordance with the applicable financial reporting standards. This research contributes to a deeper understanding of the financial performance reporting process at the Service Office. Recommendations from this research are expected to increase the efficiency of financial performance reporting in similar institutions and have the potential to develop knowledge in public sector financial management, especially in the context of food security, horticulture and plantations. rewrite in english.