Financial Governance in Public Service Agencies at the Faculty of Agriculture, Gorontalo State University

Fitria Tahir; Zuchri Abdussamad; Yanti Aneta

doi:10.63922/ijevss.v5i02.3203

Fitria Tahir Master of Public Administration, Gorontalo State University
Zuchri Abdussamad Master of Public Administration, Gorontalo State University
Yanti Aneta Master of Public Administration, Gorontalo State University

DOI: https://doi.org/10.63922/ijevss.v5i02.3203

Keywords: Finance, Governance, BLU, Faculty of Agriculture, UNG

Abstract

The research aims to analyze (1) the stages in financial governance in public service agencies, (2) the determinants of financial governance effectiveness in public service agencies. The research approach used is a qualitative method with descriptive research methods and research procedures carried out by observation and interviews with informants. The data analysis technique used was the interactive analysis of the miles and huberman models. The results of the study show that (1) The stages of financial governance at the Faculty of Agriculture, Gorontalo State University run systematically and integrally through the planning and budgeting cycle, implementation and administration, accountability and reporting, as well as coaching, supervision, and audit. Each stage is interrelated and controlled by regulations and financial information systems that support transparency and accountability. Planning is carried out in a participatory and performance-based manner, implementation is carried out according to procedures and multi-level verification, administration ensures administrative order, while reporting and accountability are the basis for performance evaluation. Furthermore, coaching and supervision function as a continuous control mechanism that ensures that the entire process runs effectively, efficiently, and in accordance with the provisions of the BLU. (2) The effectiveness of financial governance at the Faculty of Agriculture, Gorontalo State University is determined by the synergy between the quality of human resources, the use of information technology, internal control systems, and adaptive management patterns. The quality of human resources is the main foundation in carrying out all financial procedures appropriately and accountably. The use of information technology plays a role in increasing the efficiency, accuracy, and transparency of financial management through an integrated system. The internal control system ensures strong controls to minimize the risk of irregularities, while the BLU management pattern provides flexibility that remains within the regulatory corridor. These four factors support each other in creating effective, transparent, and performance-oriented financial governance.

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