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"This study aims to analyze: (1) the financial independence and commitment of health services in the region; (2) the potential for growth in supporting health services in the region; and (3) the relationship pattern between financial independence and regional potential for growth to achieve the goal of fulfilling health service commitments in the region. This research is explanatory research using a quantitative approach. The results show that: (1) the average level of financial independence of regencies/cities in South Sulawesi Province fall under the high category and relatively independent in terms of source and allocation of regional budgets; (2) the average growth of all regencies/cities in South Sulawesi Province shows positive figures which implies that the prospect of their economic growth has accelerated along with several problems in each regency/city; (3) some regencies/cities with large APBD do not have an increased allocation of resources for health expenditure. On the contrary, some regencies/cities that fall under the category of low budget and financial independence have a better commitment to health service and expenditure. In addition, almost all regencies/cities categorized as having good potential for growth ended up having low performance in health expenditure. The local government has carried out fiscal decentralization, which is defined as the freedom for regions in carrying out policies related to budget politics in the region. Notwithstanding the preceding, the role of the central government is still greatly expected to advocate for the improvement of health expenditure quality."

"[ABSTRAKPenelitian ini bertujuan untuk mengetahui kualitas laporan keuangan, kualitaslaporan akuntabilitas kinerja dan kualitas pelayanan publik dalam menunjangkeberhasilan reformasi birokrasi pada Kementerian Hukum dan HAM Tahun2013. Metode penelitian deskriptif digunakan dalam penelitian ini dengan desainpenelitian studi kasus. Hasilnya, laporan keuangan Kementerian Hukum danHAM telah memenuhi karakteristik kualitatif laporan keuangan berdasarkan PPNomor 71 Tahun 2010; LAKIP disajikan sesuai SK LAN Nomor239/IX/6/8/2003, kualitas pelayanan publik baik (survei IKM skor 73,57),perolehan opini WTP dari BPK, kualitas laporan akuntabilitas kinerja (nilaiLAKIP “B”), dan kualitas pelayanan publik yang baik (survei IKM) telahmendukung keberhasilan reformasi birokrasi di Kementerian Hukum dan HAMTahun 2013. Saran penelitian dalam mempertahankan opini WTP yang sudahdiperoleh harus terus melakukan pemantauan kinerja secara rutin, kendala harusdijelaskan dan dicantumkan dalam laporan akuntabilitas kinerja, meningkatkankualitas SDM untuk mempercepat pelayanan dan membentuk tim pengawasgratifikasi.

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ABSTRACTThis study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification, This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification]"

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