ANALISIS AKUNTABILITAS KINERJA ANGGARAN DENGAN PERSPEKTIF AMANAH DALAM MENCEGAH FRAUD PADA DKAD PROVINSI GORONTALO

Abstract

The purpose of this study is to find out the extent to which the performance accountability of government institution with a trustful perspective in preventing fraud. The analytical method is used refers to the concept of Miless and Huberman namely interactive model. Collecting basic data was done through observation, interviews and documentation. This paper wants to examine the concept of accountability from two perspectives, namely accountability in conventional concepts and accountability in a trustful perspective. Based on the results of interviews conducted by researchers, it shows that the Regional Finance and Asset Agency of Gorontalo Province in terms of financial statement accountability can be said to be accountable. However, if seen from a trustworthy point of view, it cannot be fully said as a mandate. The application of the concept of accountability in accordance with Islamic ethical values are expected to reduce problems related to moral hazard.This draft mandate will not only form the concept of vertical accountability (in terms of subordinates to superiors) but more to the concept of essential responsibility and sacred responsibility. Thus efforts to decrease cases of corruption no longer become more discourse, but can really be realized in public sector organizations.