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MENGUNGKAP PEMAHAMAN APARATUR TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
The purpose of this research is to find out the comprehension and the implementation of government apparatus
to the Performance Accountability System of Government Agency (SAKIP), in the presentation and the
preparation of Performance Accountability Report of Government Agency (LAKIP) at Surabaya 1 State
Treasury Service Office. The accountability systems performance which are implemented by Surabaya I KPPN
are: strategic planning, performance planning, performance assessment, reporting, and performance evaluation.
This research is a descriptive research which is performed by using qualitative approach which uses the primary
and secondary data as the data sources. The data collection technique uses interview and documentation study.
The data analysis is carried out by using qualitative approach. The result of research shows that the
comprehension of Surabaya I KPPN officials and employees as the government apparatus to the implementation
of strategic planning, performance planning, and performance assessment, reporting, and performance
evaluation can make the preparation process of performance accountability report with the proper systematic
faster and easier, so the reporting has beneficial value and quality.
Keywords: Performance Accountability, Performance Accountability System of Government Agency (SAKIP),
Performance Accountability Report of Government Agency (LAKIP).
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