ANALISIS PENGELOLAAN ADMINISTRASI KEUANGAN DI KANTOR KECAMATAN KOTA RAJA

Abstrak

Pengelolaan administrasi keuangan merupakan aspek penting dalam mewujudkan tata kelola pemerintahan yang efektif, transparan, dan akuntabel. Administrasi keuangan yang dikelola secara baik akan mendukung perencanaan, pelaksanaan, pencatatan, dan pelaporan keuangan sesuai dengan ketentuan yang berlaku. Penelitian ini bertujuan untuk menganalisis pengelolaan administrasi keuangan di Kantor Kecamatan Kota Raja, Kota Kupang. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi terhadap informan yang terlibat langsung dalam pengelolaan administrasi keuangan. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan administrasi keuangan di Kantor Kecamatan Kota Raja secara umum telah dilaksanakan sesuai dengan prosedur dan ketentuan yang berlaku, meliputi perencanaan anggaran, pelaksanaan anggaran, pencatatan, serta pelaporan keuangan. Namun demikian, masih ditemukan beberapa kendala, antara lain keterbatasan sumber daya manusia, belum optimalnya pemahaman aparatur terhadap sistem administrasi keuangan, serta keterbatasan sarana dan prasarana pendukung. Oleh karena itu, diperlukan peningkatan kompetensi aparatur melalui pendidikan dan pelatihan, serta penguatan sistem administrasi keuangan dan penyediaan sarana pendukung yang memadai guna meningkatkan efektivitas, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan di tingkat kecamatan.

Financial administration management is an essential component in achieving effective, transparent, and accountable public governance. Proper financial administration supports budget planning, implementation, recording, and financial reporting in accordance with applicable regulations. This study aimed to analyze the financial administration management at the Kota Raja District Office, Kupang City. A descriptive qualitative approach was employed in this research. Data were collected through observations, interviews, and documentation involving key informants directly responsible for financial administration activities. The data were analyzed using qualitative data analysis techniques consisting of data reduction, data presentation, and conclusion drawing. The findings indicate that financial administration management at the Kota Raja District Office has generally been implemented in accordance with established procedures and government regulations, covering budget planning, budget implementation, financial recording, and financial reporting. However, several challenges remain, including limited human resources, insufficient understanding of the financial administration system among staff, and inadequate supporting facilities and infrastructure. Therefore, improving the competency of government personnel through education and training, strengthening the financial administration system, and providing adequate supporting facilities are necessary to enhance the effectiveness, efficiency, transparency, and accountability of financial management at the district level.