Analysis of Financial Report Presentation at the Jember Regency Education Office

Abstract

Financial reports are the primary means of supporting transparency and accountability in financial management in the public sector. Presenting financial reports in a transparent, comprehensive, and systematic manner in accordance with accounting standards is the primary foundation for realizing public accountability. The education sector is one of the sectors with a relatively large budget allocation because it is directly related to public services and improving the quality of human resources. This study aims to analyze in-depth the presentation of financial reports at the Jember Regency Education Office for the 2023-2024 period. This study uses a descriptive qualitative approach by reviewing financial reports in the form of available data. The data analysis technique used is qualitative descriptive analysis with reference to the Miles and Huberman interactive analysis model. The results show a positive trend in budget effectiveness, with budget absorption increasing significantly from 2023 (67.80%) to 2024 (90.35%). This condition indicates that financial management is starting to improve, although some budgets are still not fully absorbed. This improvement demonstrates that the quality of financial management has changed for the better and is more measurable, although strategic evaluation is still needed to ensure optimal budget absorption in the coming period.