Pengawasan Realisasi Anggaran dan Penerapan Prinsip Good Governance pada Dinas Sosial Kabupaten Bantaeng

Abstrak

This study aims to analyze budget realization supervision in implementing good governance principles at the Social Service Office of Bantaeng Regency. The focus of the study is directed toward the budget supervision process, the implementation of good governance principles, obstacles encountered in supervision, and efforts to improve the effectiveness of budget supervision in local government institutions. This study employed a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Research informants consisted of employees of the Social Service Office of Bantaeng Regency directly involved in budget management and supervision.The results indicate that budget realization supervision at the Social Service Office of Bantaeng Regency has been conducted through planning, implementation, monitoring, and reporting stages. The implementation of good governance principles can be seen in administrative accountability and budget control aspects. However, the implementation still faces several obstacles, particularly in public transparency, community participation, supervision effectiveness, limited human resources, and bureaucratic administrative complexity. This study concludes that budget realization supervision has a close relationship with the creation of good governance. The more effective the supervision system implemented, the greater the opportunity to create a transparent, accountable, effective, and public service-oriented government.