FINANCIAL MANAGEMENT ANALYSIS AT SKPD

In its research aims to understand and analyze financial management in working units of local personnel kabupaten lumajang in accordance with the government number 12 years 2019 about regional financial management. The research uses a qualitative methodology , engineering data collection by means of interviews and documentation, Interviews were conducted to informants involved in financial management on a body of regional human resources kabupaten lumajang and documentation of done by means of noted the results of interviews to informants the result of which than by a government regulation number 12 years 2019 about regional financial management. The results of research is in financial management of local personnel lumajang district is in line with government regulation no. 12 years 2019 about regional financial management, it is just there are problems at the start of three years on the implementation and penatausahaan when activities be done early while the budget still has not passed.In the end of activities implemented but payment is waiting for the budget passed and can be used.