Analisis Implementasi Pelaporan Anggaran Program Keluarga Berencana (KB) dalam Perspektif Akuntansi Sektor Publik pada UPT Dalduk Kecamatan Caringin Kabupaten Sukabumi

Abstract

Budget reporting is an important aspect of ensuring transparency and accountability in public sector financial management. This study aims to analyze the implementation of budget reporting for the Family Planning Program at UPT DALDUK Caringin District, Sukabumi Regency, focusing on the implementation process, supporting and inhibiting factors, and its impact from a public sector accounting perspective. This study employed a descriptive qualitative approach through observation, interviews, and documentation involving the Head of UPT DALDUK, Treasurer, Administrative Staff, System Operator, and Family Planning Program Implementers. The results indicate that the implementation of budget reporting has been carried out through the stages of preparation, implementation, and evaluation in accordance with established procedures. Supporting factors include good coordination among staff, the availability of administrative documents, and reporting guidelines. Meanwhile, inhibiting factors include delays in document collection, limited human resources, and administrative technical constraints. The implementation of budget reporting has also contributed positively to improving transparency, accountability, effectiveness, and efficiency in managing the Family Planning Program budget. Therefore, efforts to enhance coordination and human resource capacity are necessary to optimize the quality of budget reporting in the future.