Fajar Ramadhan, Muhammad (2024) Pengaruh Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Jambi. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tindak lanjut hasil pemeriksaan BPK RI perwakilan Provinsi wajib dilaksanakan oleh pejabat Pemerintah Daerah yang diberikan oleh rekomendasi berdasarkan ketentuan dalam Pasal 3 Peraturan Badan Pemeriksa Keuangan Nomor 2 Tahun 2017 Tentang Pemantauan Pelaksanaan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia. Namun fakta berdasarkan data yang diperoleh dari Laporan Hasil Pemeriksaan BPK RI Perwakilan Provinsi Jambi atas Laporan Keuangan Pemerintah Daerah Provinsi Jambi Tahun 2020 bahwa tidak semua rekomendasi BPK RI dilaksanakan oleh Pejabat Pemerintah Daerah Provinsi Jambi. Penelitian ini merupakan tipe penelitian yuridis empiris. Hasil penelitian menunjukkan bahwa pertama pelaksanaan terhadap hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Jambi terhadap APBD Provinsi Jambi Tahun 2020 wajib dilaksanakan oleh pejabat Pemerintah Daerah yang rekomendasikan dalam jangka waktu 60 (enam puluh) hari sejak rekomendasi diberikan, kemudian jawaban atau penjelasan pejabat atas rekomendasi ditelaah untuk disetujui oleh anggota BPK RI perwakilan Provinsi untuk menentukan dalam klasifikasi apakah terhadap tindak lanjut telah dilakukan sesuai dengan rekomendasi. Terhadap rekomendasi yang tidak dilaksanakan, BPK RI perwakilan Provinsi akan berakibat pada opini yang diberikan oleh BPK RI. Kedua upaya yang dilakukan untuk meningkatkan pelaksanaan tindak lanjut hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Jambi terhadap APBD Provinsi Jambi Tahun 2020 dilakukan oleh BPK RI perwakilan Provinsi dengan melakukan komunikasi yang intensif kepada pejabat yang bersangkutan dan meminta kepada DPRD untuk ikut serta mengawasi penyelesaian tindaklanjut, selanjutnya upaya yang dilakukan Pemerintah Daerah melalui Inspektorat dengan berbagai cara karena inspektorat juga bagian dari tim pelaksana tindak lanjut hasil pemeriksaan BPK RI perwakilan Provinsi.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Follow-up to the results of BPK RI audit results from Provincial representatives must be carried out by Regional Government officials who are provided with recommendations based on the provisions in Article 3 of the Supreme Audit Agency Regulation Number 2 of 2017 concerning Monitoring the Implementation of Follow-Up Recommendations on Audit Results of the Financial Audit Agency of the Republic of Indonesia. However, the facts are based on data obtained from the Audit Results Report of the BPK RI Jambi Province Representative on the 2020 Jambi Province Regional Government Financial Report that not all BPK RI recommendations were implemented by Jambi Province Regional Government Officials. This research is a type of empirical juridical research. The results of the research show that first, the implementation of the results of the examination by the Republic of Indonesia Financial Audit Agency, Representative of Jambi Province, on the 2020 Jambi Province APBD must be carried out by the recommended Regional Government official within 60 (sixty) days from the recommendation being given, then the official's answer or explanation regarding The recommendations are reviewed for approval by BPK RI members representing the Province to determine in classification whether follow-up actions have been carried out in accordance with the recommendations. For recommendations that are not implemented, the BPK RI Provincial representative will have an impact on the opinion given by the BPK RI. The two efforts made to improve the implementation of the follow-up to the audit results of the Audit Board of the Republic of Indonesia Representative of Jambi Province on the 2020 Jambi Province APBD were carried out by BPK RI, the representative of the Province by carrying out intensive communication with the officials concerned and asking the DPRD to participate in supervising the completion of the follow-up , further efforts were made by the Regional Government through the Inspectorate in various ways because the inspectorate was also part of the implementation team for following up on the results of the BPK RI audit by provincial representatives. | |||||||||
| Uncontrolled Keywords: | Pengaruh Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Jambi Influence of Government Accounting Standards, Utilization of Information Technology, Human Resource Competency, and Internal Control System on the Quality of Jambi Provincial Government Financial Reports | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Muhammad Fajar Ramadhan | |||||||||
| Date Deposited: | 15 Aug 2024 13:38 | |||||||||
| Last Modified: | 05 Sep 2024 11:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40847 |
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