Implementation Of The Sakip System In Improving The Performance Accountability Of Local Governments

Abstract

This study aims to analyze the implementation of the Government Agency Performance Accountability System (SAKIP) in improving the performance accountability of local governments, with a case study focus on East Barito Regency. A qualitative approach with a case study design was employed. Data collection techniques included in-depth interviews, documentation, and participatory observation involving structural officials and performance documents. The findings reveal that the implementation of SAKIP has contributed positively to enhancing accountability, particularly in the areas of planning, measurement, and reporting. However, the implementation still faces several challenges, such as limited technical understanding, human resource constraints, and weak internal monitoring. The proposed recommendations include improving human resource capacity, digitizing performance processes, and strengthening internal oversight functions