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Abstract
Penelitian ini bertujuan untuk pengukuran akuntabilitas instansi pemerintah dalam menjalankan tugas pokok dan fungsinya sulit dilakukan secara objektif. Belum tersedianya suatu sistem pengukuran yang menginformasikan tentang tingkat keberhasilan organisasi. Adanya anggapan bahwa keberhasilan kinerja suatu instansi pemerintah tergantung dari kemampuan instansi tersebut menyerap anggaran tanpa mengukur hasil maupun dampak yang dicapai dari pelaksanaan program. Kesehatan merupakan salah satu kebutuhan mendasar yang dibutuhkan manusia. Kualitas kesehatan masyarakat sangat didukung oleh peran serta pemerintah dalam menyediakan layanan kesehatan yang baik dan terjangkau untuk seluruh kalangan. Adanya desentralisasi menumbuhkan kreativitas daerah untuk membangun daerah masing-masing. Desentralisasi kesehatan secara prinsip menyerahkan urusan kesehatan ke pemerintah daerah.
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References
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- Daga, R., Karim, A., Nawir, F., Lutfi, A., & Jumady, E. (2024). Analysis of Social Media Marketing Technology and Online-Based Consumer Purchase Interest in South Sulawesi. Quality–Access to Success, 25(199), 330-337. https://doi.org/10.47750/QAS/25.199.36
- Destiani, T., & Hendriyani, R. M. (2022). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 33-51. https://doi.org/10.47467/alkharaj.v4i1.488
- Hasniati, H., Indriasari, D. P., Sirajuddin, A., & Karim, A. (2023). The Decision of Women in Makassar City to Be Entrepreneurs. Binus Business Review, 14(1), 85-98. https://doi.org/10.21512/bbr.v14i1.8936
- Isnaini, P., & Karim, A. (2021). Pengaruh Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. PAY Jurnal Keuangan dan Perbankan, 3(1), 27-37. https://doi.org/10.46918/pay.v3i1.976
- Karim, A., Ahmad, A., & Hawing, H. (2025). The Effect of Word Discipline and Giving Rewards on Employee Performance at PT Inhutani I Banjarbaru, South Kalimantan. Economics and Digital Business Review, 6(1), 558-566.
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- Karim, A., Ruslan, M. ., Chahyono, C., Yunus, M. K. ., & Ahmad, A. . (2024). Fintech P2P Lending in Increasing People’s Purchasing Power in South Sulawesi Province. Journal The Winners, 25(2). https://doi.org/10.21512/tw.v25i2.12059
- Karim, A., Syamsuddin, I., & Asrianto, A. (2023). Profitability ratio analysis profit growth PT. Gudang Garam Tbk on the IDX for the 2014-2021 period.
- Karim, A., Syamsuddin, I., Jumarding, A., & Amrullah, A. (2022). The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices. International Journal of Social Science Research and Review, 5(7), 114-126. https://doi.org/10.47814/ijssrr.v5i7.341
- Lase, L. P. D., Telaumbanua, A., & Harefa, A. R. (2022). Analisis kinerja keuangan dengan pendekatan rasio profitabilitas. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(2), 254-260. https://doi.org/10.56248/jamane.v1i2.37
- Mardiasmo, M. B. A. (2021). Akuntansi sektor publik-edisi terbaru. Penerbit Andi.
- Putri, B. G. (2022). Analisis rasio keuangan untuk mengukur kinerja keuangan. Inspirasi: Jurnal Ilmu-Ilmu Sosial, 17(1), 214-226. https://doi.org/10.29100/insp.v17i1.1563
- Rabiyah, U., Suryani, A., & Karim, A. (2021). The Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance At Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 3(1), 797-799.
- Sakir, M., Hermansyah, H., & Syamsuddin, S. (2023). PENGARUH PARTISIPASI MASYARAKAT TERHADAP PERENCANAAN PEMBANGUNAN DI KELURAHAN LILUWO KECAMATAN KOTA TENGAH KOTA GORONTALO. Al Qisthi Jurnal Sosial dan Politik, 111-120.
- Sugiono. (2017). Teknik Pengumpulan Data. CV: Bandung. Alfabeta.
- Suriani, S., Nur, I., Mardjuni, S., Baharuddin, S. M., & Karim, A. (2024). Budget participation and financial information asymmetry: Behavior of budget users and financial report fraud. Asian Economic and Financial Review, 14(10), 748-761. https://doi.org/10.55493/5002.v14i10.5201
- Syamsuddin, S. (2022). Pengaruh Komitmen Organisasi, Penyempurnaan Sistem Administrasi, dan Sumber Daya Manusia terhadap Penyusunan Anggaran Berbasis Kinerja Dinas Pendidikan di Kabupaten Pohuwato. YUME: Journal of Management, 5(3), 139-147. https://doi.org/10.37531/yum.v5i3.3041
- Tyas, Y. I. W. (2020). Analisis rasio keuangan untuk menilai kinerja keuangan pada Elzatta Probolinggo. Jurnal Ilmiah Ecobuss, 8(1), 28-39.
- Wahyuni, N., Kalsum, U., Asmara, Y., & Karim, A. (2022). Activity-Based Costing Method as an Effort to Increase Profitability. Jurnal ASET (Akuntansi Riset), 14(2), 297-312. https://doi.org/10.17509/jaset.v14i2.45642
References
Abduh, T., Remmang, H., Abubakar, H., & Karim, A. (2024). Entrepreneurship and MSME market orientation toward creative industries: Society Era 5.0 in Makassar city. Asian Economic and Financial Review, 14(2), 76-87. https://doi.org/10.55493/5002.v14i2.4964
Bahtiar, A. S., & Karim, A. (2021). The Role of BUMDes in Sustainable Economic Development at Enrekang Regency. Journal of Logistics, Informatics and Service Science, 1, 117-132. DOI:10.33168/LISS.2021.0108
Daerah, B. P. B. (2010). Laporan Akuntabilitas Kinerja Instansi Pemerintah. Kabupaten Pohuwato, Gorontalo, Indonesia.
Daga, R., Karim, A., Nawir, F., Lutfi, A., & Jumady, E. (2024). Analysis of Social Media Marketing Technology and Online-Based Consumer Purchase Interest in South Sulawesi. Quality–Access to Success, 25(199), 330-337. https://doi.org/10.47750/QAS/25.199.36
Destiani, T., & Hendriyani, R. M. (2022). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 33-51. https://doi.org/10.47467/alkharaj.v4i1.488
Hasniati, H., Indriasari, D. P., Sirajuddin, A., & Karim, A. (2023). The Decision of Women in Makassar City to Be Entrepreneurs. Binus Business Review, 14(1), 85-98. https://doi.org/10.21512/bbr.v14i1.8936
Isnaini, P., & Karim, A. (2021). Pengaruh Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. PAY Jurnal Keuangan dan Perbankan, 3(1), 27-37. https://doi.org/10.46918/pay.v3i1.976
Karim, A., Ahmad, A., & Hawing, H. (2025). The Effect of Word Discipline and Giving Rewards on Employee Performance at PT Inhutani I Banjarbaru, South Kalimantan. Economics and Digital Business Review, 6(1), 558-566.
Karim, A., Asrianto, A., Ruslan, M., & Said, M. (2023). Gojek Accelerate Economic Recovery Through the Digitalization of MSMEs in Makassar. The Winners, 24(1). https://doi.org/10.21512/tw.v24i1.9388
Karim, A., Musa, C. I., Sahabuddin, R., & Azis, M. (2021). The Increase of Rural Economy at Baraka Sub-District through Village Funds. The Winners, 22(1), 89-95. https://doi.org/10.21512/tw.v22i1.7013
Karim, A., Ruslan, M. ., Chahyono, C., Yunus, M. K. ., & Ahmad, A. . (2024). Fintech P2P Lending in Increasing People’s Purchasing Power in South Sulawesi Province. Journal The Winners, 25(2). https://doi.org/10.21512/tw.v25i2.12059
Karim, A., Syamsuddin, I., & Asrianto, A. (2023). Profitability ratio analysis profit growth PT. Gudang Garam Tbk on the IDX for the 2014-2021 period.
Karim, A., Syamsuddin, I., Jumarding, A., & Amrullah, A. (2022). The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices. International Journal of Social Science Research and Review, 5(7), 114-126. https://doi.org/10.47814/ijssrr.v5i7.341
Lase, L. P. D., Telaumbanua, A., & Harefa, A. R. (2022). Analisis kinerja keuangan dengan pendekatan rasio profitabilitas. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(2), 254-260. https://doi.org/10.56248/jamane.v1i2.37
Mardiasmo, M. B. A. (2021). Akuntansi sektor publik-edisi terbaru. Penerbit Andi.
Putri, B. G. (2022). Analisis rasio keuangan untuk mengukur kinerja keuangan. Inspirasi: Jurnal Ilmu-Ilmu Sosial, 17(1), 214-226. https://doi.org/10.29100/insp.v17i1.1563
Rabiyah, U., Suryani, A., & Karim, A. (2021). The Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance At Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 3(1), 797-799.
Sakir, M., Hermansyah, H., & Syamsuddin, S. (2023). PENGARUH PARTISIPASI MASYARAKAT TERHADAP PERENCANAAN PEMBANGUNAN DI KELURAHAN LILUWO KECAMATAN KOTA TENGAH KOTA GORONTALO. Al Qisthi Jurnal Sosial dan Politik, 111-120.
Sugiono. (2017). Teknik Pengumpulan Data. CV: Bandung. Alfabeta.
Suriani, S., Nur, I., Mardjuni, S., Baharuddin, S. M., & Karim, A. (2024). Budget participation and financial information asymmetry: Behavior of budget users and financial report fraud. Asian Economic and Financial Review, 14(10), 748-761. https://doi.org/10.55493/5002.v14i10.5201
Syamsuddin, S. (2022). Pengaruh Komitmen Organisasi, Penyempurnaan Sistem Administrasi, dan Sumber Daya Manusia terhadap Penyusunan Anggaran Berbasis Kinerja Dinas Pendidikan di Kabupaten Pohuwato. YUME: Journal of Management, 5(3), 139-147. https://doi.org/10.37531/yum.v5i3.3041
Tyas, Y. I. W. (2020). Analisis rasio keuangan untuk menilai kinerja keuangan pada Elzatta Probolinggo. Jurnal Ilmiah Ecobuss, 8(1), 28-39.
Wahyuni, N., Kalsum, U., Asmara, Y., & Karim, A. (2022). Activity-Based Costing Method as an Effort to Increase Profitability. Jurnal ASET (Akuntansi Riset), 14(2), 297-312. https://doi.org/10.17509/jaset.v14i2.45642