THE EFFECTIVENESS OF SAKIP IN BUILDING THE PERFORMANCE OF APARATUR SIPIL NEGARA

Abstract

Serious efforts to decentralize occurred after the New Order regime collapsed and replaced with the Reform Order. At that time a new decentralization law was enacted to replace Law no. 5 of 1974, namely by enacting Law no. 22 of 1999 concerning Regional Government and Law no. 25 of 1999 concerning Financial Balance between Central and Regional Government. The regional autonomy law was then refined again with the issuance of Law no. 32 of 2004 concerning Regional Government and the most recent Law no. 9 of 2015 concerning Local Government. and Law no. 25 of 1999 concerning Financial Balance between Central and Regional Government replaced by Law no. 33 of 2004 concerning Financial Balance between the Central Government and Local Government. SAKIP is the Government Agency Performance Accountability System, where this system is an integration of the planning system, budgeting system and performance reporting system, which is in line with the implementation of the financial accountability system. In this case, each organization is obliged to record and report every use of state finances and their compliance with applicable regulations.