SIKAP DAN PERILAKU APARATUR DALAM MELAKSANAKAN PENCATATAN SERTA PERTANGGUNGJAWABAN DI SATUAN KERJA PERANGKAT DAERAH

Abstract

Abstract: This research isaimed at:(1)understanding attitude and behaviour af apparatus in implementing regional financial accounting, (2) understanding attitude and behaviour of apparatus in delivering the accountability of the implementtation of regional financial accounting, (3) understanding the essence of implementing the record and accountability which will be done.This research used qualitative methods with grounded theory approach and uses a variety of procedures that systematically through analysis and discussion af the research results. Each research categorized into 3 phases, namely: (1) using open coding, which capture appropriate field data, (2) axial coding, bydoing categorization of thefirst phase by using one name among several other same names, and (3) selective coding appearing one other name by not eliminating the meaning which contains on the previous names. Results of this study are: (1) adherence and carefully attitute to the recording activities based on the values of discipline in monthly records and accountability, and its behavior is executing records based on moral message, (2) adherence, patient, and trustworthy in carrying out the responsibility of recording and accountability of regional budget revenues and expenditures, (3) discipline attitude and puctuality in receipts taxes and levies, and (4) adherence and honest attitude in carrying aut the records and obey in delivering accountability report to the head of the region.