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Penyajian Laporan Keuangan Sektor Publik

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  • KAUR, SONIYA

Abstract

Pemerintah sebagai organisasi sektor publik mempunyai tugas utama untuk menciptakan kesejahteraan masyarakat. Oleh karena itu, masyarakat harus mendapatkan pelayanan dari pemerintah. Pelayanan pemerintah kepada masyarakat akan menimbulkan hubungan pertanggungjawaban, sehingga pemerintah harus mempertanggungjawabkan semua aktivitas dan kinerjanya kepada masyarakat, disisi lain masyarakat sendiri mempunyai peran sebagai pemberi dana (publik fund) kepada pemerintah. Keberhasilan pemerintah sebagai organisasi sektor publik akan dinilai dari kemampuan pemerintah dalam memberikan pelayanan publik yamg berkualitas. Pertanggungjawaban pemerintah kepada masyarakat diharapkan dapat mewujudkan akuntabilitas pemerintah.

Suggested Citation

  • Kaur, Soniya, 2022. "Penyajian Laporan Keuangan Sektor Publik," OSF Preprints pb279, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:pb279
    DOI: 10.31219/osf.io/pb279
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