Designing a Risk-Based Review Plan for Accrual Based Local Government Financial Reports

The application of Accrual-Based Government Accounting Standards (SAP) since 2015 still causes problems including misstatement in Local Government Financial Reports (LKPD). The role of the Inspectorate in minimizing these problems is manifested in conducting a review of LKPD. Preliminary research shows that the implementation of LKPD review in Bandung District has not been effective in detecting financial statement misstatements. This study aims to evaluate and design a risk-based review plan on accrual-based LKPD at the Bandung District Inspectorate, and also expected to be a guideline for Regional Government Inspectorates in planning LKPD reviews to generate government financial reports in accordance with SAP. This study uses a case study approach with qualitative methods. The results of the study show that the LKPD review planning at the Bandung District Inspectorate has been carried out according to regulations and IIA standards, but there are weaknesses at the stage of entity's understanding and risk identification. The design of review procedures that have not implemented a risk-based approach also has an impact on an ineffective review, therefore in this study a risk-based LKPD review plan was designed. The output of this review plan will contain testing procedures in accordance with the risk areas of the financial statements.

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Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement

Journal of Accounting and Strategic Finance ◽

10.33005/jasf.v2i2.59 ◽

2019 ◽

Vol 2 (2) ◽

pp. 117-126

Author(s):

Hadi Jauhari ◽

Yuliana Sari ◽

Evada Dewata

Keyword(s):

Information Technology ◽

Local Government ◽

Financial Reporting ◽

Good Governance ◽

Sampling Technique ◽

Financial Statement ◽

Regional Government ◽

Financial Reports ◽

Study Population ◽

The Government

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

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PEMERINTAH KABUPATEN MUSI RAWAS PROVINSI SUMATERA SELATAN BERDASARKAN HASIL PEMERIKSAAN BPK-RI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN 2015

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v4i1.7709 ◽

2016 ◽

Vol 4 (1) ◽

pp. 885

Author(s):

Tevi Leviany

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Financial Statement ◽

Regional Government ◽

Audit Report ◽

Financial Reports ◽

Financial Accountability ◽

Internal Control System ◽

Audit Reports

Abstract. The Audit Board of The Republic Indonesia in implementing audit on Local Government Financial Reports to assess the accountability of regional financial not only gave assessment on the qualification of audit report in forms of auditors’ opinion but also inside the audit of Local Government Financial Reports. The auditors also assess the effectiveness of internal control system which applied in regional government and compliance towards the laws. The problem was the weakness of financial accountability that occurred in government of Kabupaten Musi Rawas Provinsi Sumatera Selatan year 2015 acquired Qualified Opinion. The purpose of this research was to do deeper analysis towards Audit Reports on Regional Government Financial Statement of Kabupaten Musi Rawas by using content analysis to get complete description of Regional Government Financial Statement Accountability condition in Kabupaten Musi Rawas, especially observed from the effectiveness of internal control system. According to the result of analysis, it was concluded that the problem of effectiveness of government internal control of Kabupaten Musi Rawas was most found related with the weakness of Control Environment , Risk Assessment and Monitoring.Keywords: Financial Accountability; Audit Report; Internal Control System Abstrak. BPK – RI dalam pelaksanaan audit atas LKPD (Laporan Keuangan Pemerintah Daerah) untuk menilai akuntabilitas keuangan daerah tidak hanya melalukan penilaian atas kewajaran laporan keuangan dalambentuk pernyataan opini auditor saja, namun lebih dari itu dalam kerangka audit LKPD tersebut, auditor juga melakukan penilaian atas efektivitas sistem pengendalian intern yang diterapkan pemerintah daerah tersebut serta kepatuhannya terhadap peraturan perundangan yang berlaku. Permasalahan lemahnya akuntabilitas keuangan juga terjadi pada pemerintah kabupaten Musi Rawas Provinsi Sumatera Selatan yang untuk tahun 2015 memperoleh Wajar dengan Pengecualian (Qualified Opinion). Tulisan ini bermaksud melakukan kajian yang lebih mendalam terhadap Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintahan Daerah Kabupaten Musi Rawas dengan menggunakan analisis isi untuk memperoleh gambaran yang lebih lengkap mengenai kondisi akuntabilitas keuangan pemerintah Kabupaten Musi Rawas, khususnya dilihat dari sisi efektivitas sistem pengendalian intern. Berdasarkan hasil analisis disimpulkan bahwa permasalahan efektivitas sistem pengendalian intern pemerintah kabupaten Musi Rawas paling banyak dijukmpai terkait kelemahan komponen Lingkungan Pengendalian serta pada komponen Penilaian Resiko dan Pemantauan. Hasil uji F Statistik sebesar 135,06 menunjukan bahwa secara keseluruhan perencanaan pajak berpengaruh terhadap nilai perusahaan, sehingga hipotesis awal Ho penelitian ini.Kata Kunci: Akuntabilitas Keuangan; Hasil Pemeriksaan; Sistem Pengendalian Intern.

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Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Banyuasin dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v10i1.744 ◽

2019 ◽

Vol 10 (1) ◽

pp. 55

Author(s):

Reny Aziatul Pebriani

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Accounting Standards ◽

Internal Audit ◽

Financial Statement ◽

Government Accounting ◽

Internal Control System

ABSTRACTThe aim of this study is to determine and analyse the effect of human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit on the quality of local government financial statement and its effect on regional work unit that is moderated by government internal control system in Banyuasin. The method used is descriptive and explanatory survey using 108 respondents. The data analysis method used in this study is multiple regression analysis and the moderating effect is tested using Moderated Regression Analysis through SPSS 23. The results show that human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit have simultaneous and significant effect on the quality of local government financial statement. However, when it is tested partially, the implementation of government accounting standards is found to be insignificant. Furthermore, the role of internal that is moderated by government internal control system does not have significant effect on the quality of local government financial statement. The results indicate that to improve the quality of local government financial statement, continues improvement on government internal control system is needed. the government needs to improve the quality of internal audit to improve the role of supervision, coaching, monitoring, and review of financial statements so as to be able to work professionally, objectively and independently.Keywords : Human resource competence, utilization of information technology, government internal control system, Government financial statement quality.ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis besarnya pengaruh kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara parsial maupun bersama-sama terhadap kualitas LKPD dan pengaruhnya yang dimoderasi oleh SPIP pada Organisasi Perangkat Daerah (OPD) Kabupaten Banyuasin. Metode yang digunakan adalah metode deskriptif dan survey eksplanatori dengan ukuran sampel 108 responden. Metode analisis data yang digunakan yaitu Regresi Linier Berganda dengan pengujian variabel moderasi menggunakan MRA (Moderated Regression Analysis) dan pengolahan data menggunakan software SPSS 23. Hasil penelitian ini membuktikan bahwa kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara bersama-sama berpengaruh dan signifikan terhadap kualitas LKPD, namun secara parsial penerapan SAP tidak berpengaruh secara signifikan. Kemudian secara moderasi variabel peran audit internal yang dimoderasi oleh SPIP tidak berpengaruh signifikan terhadap kualitas LKPD. Kesimpulan penelitian ini berhasil menemukan bahwa untuk meningkatkan kualitas LKPD studi kasus pada OPD di Kabupaten Banyuasin, diperlukan upaya perbaikan dan peningkatan secara berkelanjutan terhadap SPIP dalam rangka mempertahankan dan meningkatkan kualitas LKPD, pemerintah perlu meningkatkan kualitas audit internal guna meningkatkan peran pengawasan, pembinaan, pemantauan, dan reviu laporan keuangan sehingga mampu bekerja secara profesional, obyektif dan independen.Kata kunci : Kompetensi SDM, Pemanfaatan TI, SPIP, Kualitas LKPD

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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v8i1.8718 ◽

2021 ◽

Vol 8 (1) ◽

pp. 95

Author(s):

Siti Qomah

Keyword(s):

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Government Accounting ◽

Internal Control System

This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.

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ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v4i2.884 ◽

2019 ◽

Vol 4 (2) ◽

Author(s):

Usrotun Najah

Keyword(s):

Local Government ◽

Human Development ◽

Human Development Index ◽

Audit Quality ◽

Financial Statements ◽

Financial Statement ◽

Regional Government ◽

Financial Independence ◽

Financial Reports ◽

Development Index

The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.

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Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.131 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1111-1130

Author(s):

Winda Meiliza Putri ◽

Fefri Indra Arza

Keyword(s):

Local Government ◽

Accounting Standards ◽

Financial Statements ◽

Average Level ◽

Regional Government ◽

Mandatory Disclosure ◽

Financial Independence ◽

Financial Reports ◽

Audit Opinion ◽

Government Accounting

This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.

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OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

Jurnal Good Governance ◽

10.32834/gg.v15i2.121 ◽

2020 ◽

Vol 15 (2) ◽

Author(s):

Antung Deddy Radiansyah

Keyword(s):

Local Government ◽

Biodiversity Conservation ◽

Local Governments ◽

Central Government ◽

Wild Plants ◽

Regional Government ◽

Conservation Areas ◽

Conservation Area ◽

Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

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Losing control: the gap in multi-level government reporting

Journal of Public Budgeting Accounting & Financial Management ◽

10.1108/jpbafm-10-2018-0110 ◽

2019 ◽

Vol 31 (2) ◽

pp. 264-284 ◽

Cited By ~ 2

Author(s):

Josette Caruana ◽

Kimberly Zammit

Keyword(s):

Local Government ◽

Financial Reporting ◽

Fiscal Federalism ◽

Central Government ◽

Structured Interviews ◽

Government Officials ◽

Financial Reports ◽

Content Type ◽

Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

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Splitting, splitting and splitting again: A brief history of the development of regional government in Indonesia since independence

Bijdragen tot de taal- land- en volkenkunde / Journal of the Humanities and Social Sciences of Southeast Asia ◽

10.1163/22134379-90003601 ◽

2011 ◽

Vol 167 (1) ◽

pp. 31-59 ◽

Cited By ~ 6

Author(s):

Anne Booth

Keyword(s):

Local Government ◽

Regional Government ◽

History Of ◽

Basic Services ◽

The 1950S

The paper reviews the changes in the structure and role of provincial and sub-provincial governments in Indonesia since independence. Particular attention is paid to the process of splitting both provinces and districts (kabupaten and kota) into smaller units. The paper points out that this process has been going on since the 1950s, but has accelerated in the post-Soeharto era. The paper examines why the splitting of government units has occurred in some parts of the Outer Islands to a much greater extent than in Java, and also examines the implications of developments since 1999 for the capacity of local government units to deliver basic services such as health and education.

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The Role of Regional Government on Increasing Awareness of Legal Intellectual Property Rights Education and Education Personnel

Pandecta Research Law Journal ◽

10.15294/pandecta.v13i2.17143 ◽

2018 ◽

Vol 13 (2) ◽

pp. 89-97

Author(s):

Abdul Atsar ◽

Wahyudin Fitriyana

Keyword(s):

Intellectual Property ◽

Local Government ◽

Property Rights ◽

Intellectual Property Rights ◽

Regional Government ◽

Legal Rules ◽

Education Personnel ◽

The Impact

This study aims to find out and analyze what factors are causing a lack of awareness of educators and education personnel in Karawang Regency to register intellectual property rights; The impact of not registering the intellectual property rights of educators and education staff in Karawang regency and knowing the efforts made by the local government in increasing the awareness of legal IPR education and education personnel in Karawang Regency. The method in this study is to use an empirical juridical approach. The results of this study indicate that the factors that led to a lack of awareness of educators and education personnel in Karawang Regency to register IPRs were a lack of understanding of educators and education staff about the legal rules of intellectual property rights; Most educators and education personnel do not know what IPR is; Awards for IPR and compliance with IPR laws are still low.Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor apa yang menyebabkan kurangnya kesadaran pendidik dan tenaga kependidikan di Kabupaten Karawang untuk mendaftarkan hak kekayaan intelektual; Selanjutnya, dianalisis mengenai dampak dari tidak mendaftarkan hak kekayaan intelektual para pendidik dan staf pendidikan di Kabupaten Karawang, serta dimaksudkan juga untuk mengetahui upaya yang dilakukan oleh pemerintah daerah dalam meningkatkan kesadaran hukum pendidik dan tenaga kependidikan tentang Hak Kekayaan Intelektual di Kabupaten Karawang. Penelitian ini menggunakan pendekatan yuridis empiris. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang menyebabkan kurangnya kesadaran pendidik dan tenaga kependidikan di Kabupaten Karawang untuk mendaftarkan Hak Kekayaan Intelektual adalah kurangnya pemahaman pendidik dan staf pendidikan tentang aturan hukum hak kekayaan intelektual; Sebagian besar pendidik dan tenaga kependidikan tidak tahu apa itu Intellectual Property Rights. Selain itu, penghargaan untuk Hak Kekayaan Intelektual dan kepatuhan terhadap hukum Hak Kekayaan Intelektual masih rendah.

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