Akuntabilitas Pengelolaan Keuangan dan Kinerja Pelayanan Publik di Polsek Pandak

Abstract

Financial management accountability and public service performance are crucial aspects of public
sector governance, particularly within police institutions as public service providers. Polsek Pandak, as a
technical implementing unit of the Indonesian National Police, is responsible for managing state budgets and
delivering quality public services. This study aims to describe the implementation of financial management
accountability and public service performance at Polsek Pandak based on interviews with internal officers. The
method used is a descriptive qualitative approach through structured interviews. The results indicate that Polsek
Pandak has implemented accrual-based Government Accounting Standards, utilized the Regional Financial. Management Information System (SIMDA), prepared periodic financial reports, and linked budget utilization
with public service performance achievements. In addition, public service performance is measured through the
Community Satisfaction Index and supported by internal audit mechanisms as a form of oversight. These
findings show that financial management accountability and public service performance at Polsek Pandak have
been implemented properly and contribute to the realization of good governance.

Keywords: Financial Accountability, Public Service Performance, Public Sector Accounting, Polsek Pandak