EVALUATION OF ABILITY GOVERNMENT STAFF TO PREPARE FINANCIAL STATEMENT (Case Study at BKD Padang Panjang)

Based on government regulation No. 101 year 2000, states that the good governance paradigm has principles in which are professionalism, accountability, transparency, excellent service, democracy, efficiency, effective, and rule of law (Suhadi & Fernanda, 2001). In a simple language, there are three main principles of good governance namely participation, transparency, and accountability (Simanjuntak, 2005). The preparation of financial statements is a one of kind form to support the requirement of accountability. Accountability and transparency are important parts in creating a strong government, and can achieve transparent behavior and improve the competence and professionalism with the power of efficiency. Public accountability is an important factor to realize good governance which requires transparency of information for the functioning of such accountability. Accountability and transparency are clue to realize the norms of good governance (Zulkarnaen, 2008). The points of good governance, named the duties to be responsible for organizing various activities and development of government policy. Good governance to become real, it needs high commitment from all parties, superiors and subordinates, government and society, good coordination, integrity, professionalism, work ethic and high moral. Thus the government as the main executive of the implementation of good governance is required to provide more transparency, accountability and more accuracy. This is more important in this era of reformation, through the empowerment of institutions as a counterweight control of government power. Based the description above, the author is interested in doing this research and to know more about how far the ability government staff to prepare financial statements in BKD Padang Panjang. In this study researchers takes the subject as follows: "EVALUATION THE ABILITY OF GOVERNMENT STAFF TO PREPARE FINANCIAL STATEMENTS (Case Study at BKD Padang Panjang)