EFEKTIVITAS PENYELENGGARAAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA KANTOR SEKRETARIAT DAERAH KABUPATEN FAKFAK Tahun 2024. (Studi Kasus Pada Bagian Perencanaan dan Keuangan)

Abstrak

This study aims to analyze the effectiveness of the development of the Government Agency Performance Accountability System (SAKIP) in the Planning and Finance Division of the Fakfak Regency Secretariat. Using a descriptive qualitative approach, data was collected through questionnaires administered to 15 informants, observations, and interviews. The results of the study show that time effectiveness is categorized as quite good (63.34%), but labor effectiveness is still low (15%) due to a lack of leadership commitment and human resource competence. Overall, the development of SAKIP is underway but is not yet optimal because it is still focused on the planning and measurement stages.

Keywords: Effectiveness, SAKIP Development, Performance Accountability.