ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN ANGGARAN DANA BANTUAN SOSIAL (Pada Kantor Dinas Sosial Kota Makassar)

Wilta Kalimbuang. 2025. Analysis of the Application of Accountability Ac- counting as a Tool for Controlling Social Assistance Budget at the Makassar City Social Service Office, supervised by Andi Marlinah and Anita Achmad Payu.
This study aims (1) to determine the application of accountability ac- counting for controlling the social assistance budget in Makassar City. (2) to assess the effectiveness of accountability accounting in controlling the social assistance budget in Makassar City.
The study employed a qualitative approach using interviews, observa- tions, and document studies. Data was analyzed descriptively through data re- duction, data presentation, and conclusion drawing.
The research findings indicate that the application of accountability ac- counting for controlling the social assistance budget in Makassar City has been implemented well so far. Employees carry out their duties according to their re- sponsibilities and the instructions of their superiors. The Makassar City Social Service Office also uses the SIMAKDA application to streamline the time re- quired for financial reporting and budget monitoring.