PELAPORAN KEUANGAN SEKTOR PUBLIK INSTITUSI DINAS PEMADAM KEBAKARAN SURAKARTA

Abstract

This study aims to analyze financial reports at the fire department institution as part of an effort to improve transparency and accountability in public sector financial management. The main focus of the study is to determine the extent to which the financial reports prepared by the fire department are in accordance with applicable government accounting standards, and how the financial information is used in operational decision making and budget planning.

The method used in this study is a qualitative descriptive approach with data collection techniques through documentation studies, interviews with related parties. The results of the study indicate that the financial reporting structure has referred to applicable regulations, and the BPKAD Service (Regional Financial and Asset Management Agency) plays a role as the main driving force in managing regional finances and assets, including in the fire department public sector. As an institution responsible for managing the budget and assets of the regional government, the BPKAD Service ensures that funds allocated for fire department operations are used efficiently, transparently, and in accordance with applicable regulations.

These findings indicate that there is a need for increased human resource capacity, strengthening of the reporting system, and stricter supervision so that the financial reporting process runs more effectively and efficiently. The conclusion of this study emphasizes the importance of accurate, transparent, and accountable financial management to support excellent performance and public service in the fire department environment. This abstract provides readers with a comprehensive overview of the background, methods, results, and contributions of the research that has been conducted.