Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance (Studi Pada Dinas Koperasi Dan Usaha Mikro Kabupaten Sidoarjo)

Abstract

The Government Agency Performance Accountability System (SAKIP) is a form of government accountability to higher authorities such as the Regent/Mayor/Governor and the community. This system aims to realize the aspirations of the wider community as a prerequisite in realizing Good Governance. As stated in the PAN-RN Ministerial Regulation No. 12 of 2015 then the components in the performance assessment are: 1) Performance Planning; 2) Performance Measurement; 3) Performance Reporting; 4) Performance Evaluation; and 5) Performance Achievements. This research is a descriptive study with a qualitative approach that has 2 (two) research focuses, namely: 1) How to Apply the Performance Accountability System for Government Agencies (SAKIP) in realizing Good Governance at the Cooperatives and Micro Business Office of Sidoarjo Regency; 2) What are the factors that hinder the implementation of the Performance Accountability System for Government Agencies (SAKIP) in realizing Good Governance at the Office of Cooperatives and Micro Enterprises in Sidoarjo Regency. Data obtained from observations, interviews and documentation at the research site. The results show that the implementation of the Government Agency Performance Accountability System (SAKIP) has not been implemented optimally because there are 3 (three) principles of Good Governance that have not been achieved in its implementation, namely Consensus Building, Responsiveness and Equality. Therefore, continuous improvement is needed to make it more optimal.