区域金融和资产管理机构的公共财务信息披露(案例研究:Pekanbaru市区域金融和财产管理机构)

Fajarwaty Kusumawardhani, Anisa Febrianti Putri, A. Yandra
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引用次数: 0

摘要

本研究旨在识别和分析Pekanbaru市金融和资产管理局的公共财务信息披露,其官方网站上的信息不完整。所使用的研究方法是定性的,采用现象学方法,所使用的工具是观察、访谈、网站跟踪和文献。本研究的指标是几个理论的结合,即民主、善治和信息披露理论,最终得出了研究指标,即问责制、透明度、沟通、资源、领导力和可及性。这项研究的结果表明,Pekanbaru市BPKAD进行的公共财务信息披露仍然没有得到妥善实施,也仍然没有提供信息,通过在线媒体展示财务数据仍然被员工用作副业,他们最终会上传迟到或超过财政年度的文件。问题是,在本领域能力较弱的员工人数很少,这也影响了Pekanbaru市BPKAD对公共财务信息披露的实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Public Financial Information Disclosure by the Regional Financial and Asset Management Agency (Case Study: Regional Financial and Asset Management Agency of Pekanbaru City)
This study aims to identify and analyze Public Financial Information Disclosure by the Pekanbaru City Financial and Asset Management Agency whose information is incomplete on the official website. The research method used is qualitative with a phenomenological approach and the instruments used are observation, interviews, website tracking, and documentation. The indicators in this study are a combination of several theories, that is theory of democracy, good governance, and information disclosure, which finally obtained research indicators, that is accountability, transparency, communication, resources, leadership, and accessibility. The results of this study, that the disclosure of public financial information conducted by the BPKAD of Pekanbaru City still not implemented properly and also still not informative, presentation of financial data with online media is still used as a side job by employees, which eventually upload documents to be late or past the fiscal year. The problem is the number of employees who are minimal and less competent in their field also affects the implementation of public financial information disclosure by the BPKAD of Pekanbaru City. 
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