Implementasi Good Governance dalam Pengelolaan Keuangan Daerah pada Badan Keuangan dan Aset Daerah (BKAD) Kota Kupang

Abstract

This study examines regional financial management at the Regional Financial and Asset Management Agency (BKAD) of Kupang City and evaluates the implementation of good governance principles. A descriptive qualitative approach was employed, with data collected through interviews, observations, and document analysis. Data were analyzed using the Miles and Huberman method, consisting of data collection, data condensation, data display, and conclusion drawing/verification. The findings indicate that BKAD Kupang City manages regional finances in accordance with Government Regulation (PP) Number 12 of 2019 and Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020. Financial management covers planning, budgeting, execution, administration, reporting, accountability, and oversight. Good governance principles are generally well implemented. Transparency is supported by financial information disclosure and the Regional Government Information System (SIPD), while accountability is reflected in financial reporting. Participation is facilitated through the Development Planning Deliberation (Musrenbang), and effectiveness and efficiency are supported by information systems and coordination among regional government units. Compliance with regulations also demonstrates the implementation of the rule of law. However, challenges include delays in data submission, limited human resource capacity in responding to regulatory changes, and the need to adapt to evolving information systems. Overall, good governance implementation supports transparent, accountable, effective, efficient, and compliant regional financial management.