Indonesia Conference Directory

Based on the results of examinations conducted by Badan Pengawas Keuangan (BPK), the problem of the public sector in Indonesia lies in the application of public sector management accounting, which is located on the weaknesses of the Internal Control System and the budgeting system. This study aims to analyze the application of management accounting in the public sector in the Government of Garut Regency. The variables studied include three dimensions of public sector management accounting, namely planning, implementation, and control. This research was conducted at three government institutions in Garut Regency, namely: Badan Perencanaan Daerah (BAPPEDA), Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD), and Inspektorat Daerah. The method used in this research is a descriptive qualitative method. Data collection techniques carried out by documentation, questionnaire distribution, and interviews. Data processing uses scoring and triangulation scales. The results of this study indicate that the application of public sector management accounting in the Garut Regency Government is included in both criteria. The planning and implementation dimensions are reflected in very good criteria, while the control dimensions are included in the criteria good.