The Bureaucracy Accountability in Implementing Free Education Program in Education Service Department in Makassar

Abstract

This research used deductive qualitative approach through a case study. The data was collected through observation, interview, and documentation. The data was analyzed by using technique of data reduction, data presentation, data interpretation, and verification. The accountability of an organization perceives a hierarchical relationship and follows the report format provided by the superior in reporting the accountability report. The accountability report of Education Service Department of Makassar was done once in three months. Meanwhile the accountability reports from schools sometimes were delayed since the disbursement of free education fund was delayed too. Bureaucracy accountability can be seen from the achievement of the objectives and goals of accountability in the implementation of free education system at the Education Service Department of Makassar. The achieved objectives are the accountability reports of every elementary school, junior high school, and senior high school /vocational school from public and private institutions in Makassar. While the achieved target is the realization of disbursement of free education budget to every elementary school, junior high school, and senior high school/ vocational school either in public sector or in private sector can be used properly with reference to juklak and juknis of implementation of free education program at Makassar Education Service Department.