ENHANCING THE PERFORMANCE OF FINANCIAL ACCOUNTABILITY IN PUBLIC SECTOR ORGANIZATIONS: A CASE STUDY OF THE DINAS PENANAMAN MODAL AND PTSP, LAMPUNG PROVINCE

Abstract

This study explores the enhancement of financial accountability performance in public sector organizations, focusing on the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (PTSP) in Lampung Province. Utilizing a qualitative research approach, the study identifies key challenges such as ineffective work distribution, inadequate staff training, and complex financial regulations that hinder the preparation of expenditure accountability reports (SPJ Pengeluaran). Through SWOT analysis, strengths like communication and staff experience are highlighted, alongside opportunities for improved training and financial management systems. Proposed strategies include effective work distribution, structured document management, intensive training programs, and optimization of financial information systems. These strategies aim to improve financial accountability, contributing to greater transparency and trust in public sector organizations.