Analisis Pengelolaan Keuangan Dalam Meningkatkan Efektivitas Kinerja Organisasi di Sekretariat DPRD Kabupaten Langkat

Abstract

This study aims to analyze financial management in enhancing organizational performance effectiveness at the Langkat Regency Regional House of Representatives (DPRD) Secretariat. Financial management plays a crucial role in supporting the smooth operation of programs, administrative orderliness, budget accountability, and the achievement of organizational performance targets. This study employs a qualitative descriptive approach. Data were collected through observation, interviews, and documentation. Research informants included structural officials, financial managers, treasurers, planning staff, reporting staff, and employees involved in the implementation of organizational activities. The research focused on budget planning, budget execution, financial administration, reporting, accountability, oversight, and organizational performance effectiveness. The results indicate that financial management at the Langkat Regency DPRD Secretariat has supported organizational performance effectiveness through targeted budget formulation, activity execution aligned with programs, proper financial documentation, and effective budget reporting and accountability. However, several obstacles remain, such as administrative delays, suboptimal completeness of accountability documents, a need for strengthened inter-departmental coordination, and a requirement to enhance the competence of financial personnel. The study concludes that financial management characterized by orderliness, transparency, accountability, and regulatory compliance can enhance organizational performance effectiveness at the Langkat Regency DPRD Secretariat.