THE SPENDING ACCOUNTABILITY OF EDUCATION SECTOR BASED ON JONATHAN KOPPEL ACCOUNTABILITY DIMENSION (A CASE IN NORTH LUWU DISTRICT)
By examining and identifying the factors that encourage and dissuade financial responsibility, with an emphasis on expenditures, this study will enable North Luwu Education Office to make an educated decision about an accountability method for the future. The method used in this research is descriptive type with the aim of providing a factual description of the real condition of spending accountability of the North Luwu Education Office. Qualitatively analyzed based on reports and notes in the field. Data collection techniques include primary data, namely observations and interviews, and secondary data, namely library research and documentation. The results of the study which were analyzed based on the four elements of accountability according to Jonathan Koppel showed that the Transparency Dimension still had weaknesses in terms of timeliness in budget preparation and access to public information. Dimensions of Liability, where the consequences of incorrect use of the budget for employees who are no longer actively working are required to be returned in the amount of Rp. 91.848.019. In the Control Dimension, the Internal Inspectorate Supervisor is still not optimal, such as the low value of the follow-up to the findings of the BPK that has been completed. Meanwhile, the responsibility dimension is still lacking because there is a spending budget that is used in vain and does not bring outcomes. The last dimension is responsiveness, which can be seen from 1464 proposals for Development Plan Deliberations (Musrenbang) only 606 proposals are accepted. In addition, there are also supporting and inhibiting factors in the accountability of North Luwu Education Office Expenditures.
Accountability, Financial Administration, Education Office