Akuntansi untuk Pemberdayaan Masyarakat: Sebuah Studi Peran Pengendalian Manajemen Pada program Pelatihan di Satuan Kerja Perangkat Daerah

Abstract

The aim of this study is to evaluate the implementation of management control system in basic skill training program for poor family using feedback mechanism from participants. This program is held by Regional Work Unit namely Community Development and Family Planning Agency. The novelty of this research is on the role of management control system in Regional Work Unit program. This study uses desciptive qualitative approach to gather and disclose problem arise during the training program. The informants are participants of the training and persons in charge of the tranining program from the Regional Work Unit. Field survey and interview both in formal and informal way are used to collect the data. Textual analysis is employed to analyze the data. The result of the study shows management control system is still not effectively applied to manage the training program. Regional Unit Work still put emphasize on the implementation of the training for budget accountability rather than a comphensive program that focus on the outcome of the program. Hence the Regional Unit Work should design and implement management control system from the beginning to the end of the stage using both formal and informal control mechanism