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AKUNTABILITAS PENYERAPAN ANGGARAN PELAKSANAAN PROGRAM PENINGKATAN DIVERSIFIKASI DAN KETAHANAN PANGAN MASYARAKAT DI DINAS KETAHANAN PANGAN DAN PETERNAKAN PROVINSI SUMATERA SELATAN
This study aims to describe and analyze the budget absorption accountability in the implementation of the Community Food Diversification and Resilience Improvement Program at the Food Security and Livestock Agency of South Sumatra Province. This research employs a qualitative method with a descriptive approach. The data sources consist of both primary and secondary data. Data collection techniques include interviews, observations, and documentation. The results of the study, in terms of financial accountability, indicate that the budget absorption for the food diversification and resilience improvement program at the Food Security and Livestock Agency of South Sumatra Province has been conducted properly. Budget absorption has been maximized due to the implementation of a transparent and accountable financial reporting system. Although financial reports are not yet publicly accessible, they are prepared honestly and presented openly. South Sumatra's success in obtaining an Unqualified Opinion (WTP) from 2019 to 2023 reflects good financial management within the agency. However, the accountability for program benefits has not been evenly distributed across all regencies/cities due to budget constraints. Procedural accountability has succeeded in increasing the budget absorption rate each year. This study recommends that the Food Security and Livestock Agency establish an official website to publish program reports and develop activity programs based on the priority scale of each region. Keywords: Accountability, Diversification, Food Security, Budget Absorption
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