ANALYSIS OF THE PERFORMANCE ACCOUNTABILITY OF THE BANDUNG REGENCY REGIONAL FINANCE AND ASSET AGENCY FOR 2025

ANALISIS AKUNTABILITAS KINERJA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN BANDUNG TAHUN 2025

Abstrak

Performance accountability of local governments has drawn growing public attention amid increasing demands for transparency in public financial management, while a considerable number of local governments in Indonesia still struggle to consistently maintain an Unqualified Opinion (WTP) year after year. This study aims to analyze the performance accountability of the Regional Finance and Asset Agency (BKAD) of Bandung Regency in 2025, during the transition period from the 2021-2026 to the 2025-2029 Strategic Plan (Renstra). A descriptive qualitative method was employed through document analysis of the Government Agency Performance Report (LKIP), the Strategic Plan, the Performance Agreement, and the Audit Board (BPK) Examination Report. The results show that BKAD Bandung Regency succeeded in maintaining an Unqualified Opinion (WTP) on the Regional Government Financial Statements for the ninth consecutive year, improving from a WTP with One Emphasis of Matter (PSH) in the previous year to a clean WTP in 2025. Budget realization reached IDR935,337,801,884.00 out of an allocation of IDR1,045,930,372,451.68, or 89.43%, with the highest efficiency recorded in the Regional Government Administration Support Program (31.32% efficiency) without reducing support for core programs in financial management (90.32% realization) and asset management (90.05% realization). The shift in Key Performance Indicators (IKU) from a multi-indicator to a single-indicator model (BPK Opinion) strengthens outcome orientation and external accountability, but requires supporting indicators to maintain a clear direction for performance improvement. This study recommends strengthening risk management, accelerating asset certification, and sharpening supporting indicators as strategies to sustain the WTP opinion during the 2025-2029 Renstra period.