Analysis of Value System Adopted in The Implementation of Government Performance Accountability System (Case Study in Finance and Development Supervisory Agency (BPKP) representative in South Sulawesi Province)

Abstract

Analysis of Value System Adopted in \ud The Implementation of Government Performance Accountability System (Case Study \ud in Finance and Development Supervisory Agency (BPKP) representative in South \ud Sulawesi Province), advised by DR. Syarifuddin, S.E., M.Soc., Sc., Ak. (Advisor I) \ud Drs. Syahrir, M.Si., Ak. (Advisor II). \ud \ud Key word: Value System, Government Performance Accountability System. \ud \ud This research aims to find value system adopted in the implementation of \ud government performance accountability system (SAKIP) in Finance and \ud Development Supervisory Agency (BPKP) representative in South Sulawesi \ud Province. This research material consisted of implementation mechanism of SAKIP \ud in Finance and Development Supervisory Agency (BPKP) representative in South \ud Sulawesi Province and value system adopted in implementation of SAKIP. \ud This research is a qualitative research, data obtained with the natural setting. \ud Techniques of data collection is done by observasion interview, and documentation \ud study. The result of data collection were analyzed by qualitative method using \ud descriptive paradigm. Phenomenological approach is used to describe a deep \ud understanding of the impementaion of SAKIP in BPKP representative in South \ud Sulawesi Province. \ud Result of this research shows that value system adopted in the \ud implementation of SAKIP in BPKP representative in South Sulawesi Province are \ud vision, consistency, decentralization, openness and transparency, responsiveness, \ud professionalism, competence, cooperation, efficiency and effectiveness, commitment, \ud respect each other, remind ach other, the truth and accuracy, support each other, help \ud each otherm on time, responsibility, and accountability