MEMBEDAH STRUKTUR LAPORAN KEUANGAN SEKTOR PUBLIK DENGAN ELEMENNYA UNTUK KEBIJAKAN PUBLIK

Abstrak

This research examines the structure and components of public sector financial statements and their role in supporting the public policy formulation process in Indonesia. Using a descriptive qualitative approach and literature analysis of official documents and recent scientific journals, it was found that financial reports, which include the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, and Notes to Financial Statements, are essential as a source of accurate and transparent information for decision makers and the public. However, at the local and village government levels, the quality of financial reports is still limited due to a lack of human resource capabilities and weak internal controls. Therefore, increasing the capacity of the apparatus and strengthening the financial management system are crucial. Optimal utilization of financial reports is expected to strengthen accountability, transparency, and effectiveness in the implementation of public policies, especially in regional financial management and the implementation of fiscal decentralization.