Audit Agency Research Articles

KINERJA PEMERINTAH DAERAH PROPINSI BANTEN: PERSPEKTIF PENDAPATAN ASLI DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN INDONESIA

This study aimed to examine the influence of local revenues (seen from the number of PAD), and audit findings on the performance of local government. This research was conducted in the District and City of Banten Province. This study used purposive sampling with the amount of data 6 local governments that resulted from the Supreme Audit Agency (BPK), the Department of Revenue and Fiscal Management (DPPKD), and http://otda.kemendagri.go.id. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 20.0. These results indicate that revenue is measured by the amount of revenue does not have an influence on local government performance as measured by performance scores. And audit findings are measured through the number of audit findings (in rupiah) divided by the total budget has no effect on the performance of local government.

Audit Kinerja dan Peningkatan Akuntabilitas Publik: Lampiran ISSAI 3100

The existence of a Performance Audit can increase public accountability and provide opportunities for Audit Institutions (in Indonesia: the Supreme Audit Agency) to make a real contribution to improving efficiency and effectiveness in the implementation of public administration. This guide aims to create things that can benefit Audit Institutions that carry out Performance Audit as well as important issues that need to be considered in implementing and establishing a joint implementation of a Performance Audit at an Audit Agency. This concept is primarily aimed at Senior Managers and Employees in Audit Institutions, so that they understand the requirements and challenges faced. Directing the strategies needed and the impacts that arise due to the implementation or functioning of a Performance Audit that is carried out on an ongoing basis. Audit institutions carry out different forms and authorities. The size and organizational culture also vary. Therefore it is not possible to produce detailed guidelines that apply to all Audit Institutions; then this document focuses on the challenges of the strategy relating to the resources needed and the process of implementing Performance Audit. Also highlighted are the main features of Performance Audit and their benefits for Audit Institutions, public administration processes and society as a whole.

ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIVITAS, DAN MOTIVASI TERHADAP KUALITAS HASIL PEMERIKSAAN AUDITOR INSPEKTORAT PROVINSI KALIMANTAN TENGAH

The audit organization in Indonesia is divided into two, namely the Government External auditor conducted by the Supreme Audit Agency (BPK) and the Government Internal Auditor or better known as the Internal Controller of the Government (APIP). The function of the internal auditor is to carry out an internal audit function which is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. In addition, internal auditors are also expected to contribute more to improving efficiency and effectiveness in order to improve organizational performance. One of the units conducting an audit/examination of the Regional Government is the Regional Inspectorate. The Inspectorate Auditor of Central Kalimantan Province only conducts an examination in the form of a review of the Local Government Financial Statements to provide limited confidence in the quality of the Regional Financial Report not the opinion or opinion on the Financial Statement, but only the recommendation. This is stated in the Minister of Home Affairs Regulation No. 4 of 2008. The Auditor at the Inspectorate of Central Kalimantan Province is a government internal auditor with the same examination object each examination period, it will appear familiarity between the auditor with the object of examination. The emerging familiarity can lead to the independence of the auditor being disrupted so that the quality of the examination results decreases. The Inspectorate Auditor of Central Kalimantan Province conducts an examination based on the belief that he will gain personal pleasure, such as the enjoyment of improving intellectual ability.

REDISTRIBUSI KEKUASAAN NEGARA DAN HUBUNGAN ANTAR LEMBAGA NEGARA DI INDONESIA

The relationship between state agencies basically can not be separated from the system
 used by the state government itself. Indonesia as a country that adopts a presidential
 government certainly has a pattern of distribution of power, although theoretically the
 presidential government system power state agency separate (separation of power), but
 the relationship between institutions is not a relative. The mechanism of checks and
 balances of power destribusi state institutions. Before the amendment, the agency is the
 State Supreme People's Representative Council (DPR), the President, the Supreme Audit
 Agency CPC, the Supreme Advisory Council (DPA) and the Supreme Court with the
 vertical power distribution. Following the amendment to the state institutions teridir of the
 President, the People's Consultative Assembly (MPR), House of Representatives (DPR),
 the Regional Representatives Council (DPD), the Supreme Audit Agency (BPK), the
 Supreme Court (MA), and the Constitutional Court (MK) with distribution horizontal
 power - functional. The distribution of power still has a problem among others, the
 discontinuity in the distribution of state agencies ranging from the overlapping powers of
 the president in participating deliberating the bill with the House, the confusion related to
 the division between the authority of the Supreme Court and the Constitutional Court in
 the perspective of the state administration, the inconsistency of the parliamentary system
 that it wants to apply and the lack of authority DPD in parliament.

IMPLEMENTATION OF EDUPRENEURSHIP THROUGH THE TEACHING FACTORY IN VOCATIONAL HIGH SCHOOL OF HOTEL ACCOMMODATION: CASE STUDY AT SMK N 6 YOGYAKARTA

The purpose of this study is to know, to describe, and to analyze the implementation of edupreneurship through teaching factory in the vocational high school (SMK) majoring in hotel accommodation program skill. The research method used in this research is the qualitative method. This method is intended to know deeply in the implementation of edupreneurship through teaching factory in SMK. This research started with the observation of edupreneurship activity through teaching factory at SMK N 6 Yogyakarta. The data was collected by conducting in-depth interviews with informants who are directly involved in edupreneurship activities. The result of this research is the implementation of edupreneurship through teaching factory in terms of learning, there is commitment and basic principle which run by the school but not yet optimal. There are still significant obstacles, especially related to the work culture that is applied not in accordance with the procedures of business and industry (DUDI), educators who have not understood the culture of DUDI, facilities, and infrastructure that do not meet the DUDI standards, the cooperation between SMK and DUDI is still weak, and the regulation of the Supreme Audit Agency (BPK) which requires the use of state-owned goods as a form of state income.

The Relationship between Self-Efficacy towards Audit Quality with Individualism Culture As Mediates: Evidence from Indonesia

This study investigates the effects of individualism culture on audit quality with self-efficacy as mediates. Specifically, it examines the mediating effects of self-efficacy on the relationship between individualism culture to audit quality. Social cognitive theory is employed as a theoretical framework. Using the purposive sampling method, 101 auditors of individualism culture, self-efficacy Indonesian the Supreme Audit were selected as the sample. The results of this study show that self-efficacy has a significant impact on audit quality. This study also finds that individualism culture acts as a mediator variable. This study is for the Supreme Audit Agency, the Inspectorate, Directorate General of Taxes, government internal auditors and independent auditors and academics in the field of accounting education.

Indikasi Penyimpangan Laporan Keuangan Akademik Universitas XYZ Menggunakan Algoritma Greedy dan K-Means

Penyimpangan keuangan sering ditemukan diberbagai instansi seperti yang terjadi pada 16 PTN (Merdeka.com) dalam pelaporan keuangan banyak ketidak wajaran pada laporan BPK (Badan Pemeriksa Keuangan), hal ini terjadi karena mekanisme pelaporan di internal universitas belum adanya audit keuangan. Hal ini perlu dibuat aplikasi yang dapat mendeteksi terjadinya penyimpangan pada proposal dan laporan keuangan yang berdampak pada laporan tidak wajar, penelitian ini menggunakan algoritma Greedy dan K-Mean Clustering. Aplikasi deteksi keuangan akademik pada universitas xyz memiliki fungsi pembuatan proposal, laporan keuangan, monitoring dari para penanggung jawab untuk memudahkan pengawasan serta adanya notifikasi apabila terjadi ketidak wajaran anggaran. Penerapan algoritma Greedy dan K-Mean pada aplikasi dapat diterapkan dengan simulasi proposal dan laporan yang memiliki harga wajar dan tidak wajar, menunjukkan keberhasilan dengan adanya notifikasi setiap proposal dan laporan yang tidak wajar pada keuangan.

Analisis Faktor yang Mempengaruhi Penentuan Opini pada Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatra Selatan Berdasarkan Penerapan Standar Akuntansi Pemerintah (SAP)

Abstract
 The purpose of this paper is to analyze the factors influencing opinion determination by the Supreme Audit Agency (BPK) based on the application of Government Accounting Standards (SAP) in South Sumatra Province. Using qualitative descriptive method based on Local Government Financial Statement (LKPD) data from South Sumatera Province from 2010 until 2016.
 The result of the research indicates that the determination of opinion on Local Government Financial Report (LKPD) South Sumatra Province based on several factors such as: (1) The existence of internal control system, (2) Presentation of financial statements not yet in accordance with Government Accounting Standards (SAP) Lack of Human Resources (HR) financial managers to local governments.

Business continuity and risk management at a strategic level: Case study of the Flemish government

The Flemish government comprises a number of different departments and agencies with the autonomy to optimise their service level in a proactive and resilient manner. Recently, the Flemish government defined four organisational values: openness, decisiveness, trust and agility. In addition, the Internal Audit Agency developed guidelines concerning internal control and organisational management, in which risk management was emphasised. In combination with goal setting and process management, this paper considers risk management as a starting point for the overall management of Flemish government entities. The paper then develops tools to support the establishment of business continuity and risk management processes. These tools fit into the organisation’s strategic framework and are easy to understand, pragmatically designed and flexible in their use. The paper goes on to illustrate how the Department of the Chancellery and Public Governance is implementing BCM and risk management, and how it is integrating BCM, risk management and crisis management. It will then focus on the Flemish government’s long-term strategy across the boundaries between the different entities and the question of how risk management can become a useful tool for policy makers.

STRATEGI PENCAPAIAN OPINI WTPPEMERINTAH KABUPATEN BONDOWOSO DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

Abstract: New Public Management has reformed the financial management of the public sector by adopting approaches from the private sector in order to achieve organizational efficiency and effectiveness (including local and central government finances) and it was the reason behind the implementation of Accrual-based Government Accounting Standards (SAP). The Governmentof Bondowoso also implements accrual-based SAP policy. This study used a qualitative approach by using Strenghts Weaknessess Opportunities Threats (SWOT) analysis in the early stage to describe the strategy and then completed by in depth interview. The informants were 8 (eight) key persons in the Government of Bondowoso with significant roles in achieving the unqualified opinion in implementing the accrual-based SAP. Results show that commitment from the leaders of local government and institutions, financial statements presentation that in line with the SAP, sufficient internal control system, and the follow-up on the State Audit Agency’s recommendations on the local government financial statements are the major strengths in achieving the unqualified opinion of the accrual-based SAP. The opportunities in Strength-Opportunity (SO) strategy are the issuance of various laws and regulations and technical guidance of accrual-based accounting standards by the central government.
 Keywords: Unqualified Opinion, Accrual Based SAP, SWOT, Strategy.

Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia

This study discusses the Government Internal Control System (SPIP). The purpose of this study is to obtain empirical evidence of influence of guidance, external control, and the characteristics of Local Governments on Internal Control (SPIP) maturity of local governments in Indonesia. The samples used in this study are 188 local governments in 2014. The variables used include the dependent variable, i.e. the SPIP maturity of local government; Independent variables, i.e. guidance frequency, the number of internal control findings, total assets, total expenditure and the number of local government units. This study uses secondary data obtained from the Financial and Development Supervisory Agency (BPKP) and the Supreme Audit Agency (BPK). This study uses multiple regression analysis and the results show that the guidace frequency and total expenditure have a positive influence on maturity of SPIP, SPI finding has a negative influence, and the total assets and the number of units do not have significant influence on the maturity of SPIP.

Hubungan DPR dan BPK dalam Melaksanakan Fungsi Pengawasan

The existence of the House of Representatives (DPR) to the Supreme Audit Agency (BPK) is an implementation of a power-sharing horizontally in order to perform the functions of state institutions in the capacity and parallel position. Parliament is an institution that state institutions have a legislative function, the function of the budget, and monitoring functions. While the Audit Board is an institution with a state institution whose primary function as a body of state financial check on the tasks of the state. In performing supervisory functions there are two state agencies that have oversight function in this field, namely the House of Representatives and the CPC, in this case the House of Representatives to supervise in politics while the CPC conduct supervision in the financial sector. The results of the financial audit conducted by the CPC in return it back to Parliament to be discussed, so that in carrying out the functions of a connection between the two.

Jaminan Kerahasiaan Informasi Pajak Atas Harta Benda Wajib Pajak Dalam Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara Yang Dijalankan Badan Pemeriksa Keuangan

This study departs from the legal issues that were born from the conflict of two interests are equally protected by the constitution, namely: First, the interest in the form of the constitutional rights of the taxpayer on his property, in this case the guarantee of confidentiality is protected by law on all the information that has been given to the state (tax authorities) in respect of its obligations to pay taxes according to the principle of self-assessment; Secondly, the benefit in the form of constitutional authority of Audit Board of the Republic of Indonesia (BPK) to audit state finances freely and independently. There are two questions of urgency in the research related to the conflict norm constitutional authority of Audit Board of the Republic of Indonesia (BPK) to information on property tax taxpayer, namely: First, where was the norm conflicts related to the constitutional authority of the Supreme Audit Agency (BPK) to get property tax on the Taxpayer? Second, how real implementation Taxpayer confidentiality to information on property tax Taxpayer with the implementation of self assessment system in the Indonesian tax system? egislation governing state finances, namely the Act Number 17 of 2003 on State Finance and the Act Number 15 of 2004 concerning Management and Accountability of State Finance, and the Act Number 15 of 2006 regarding the Supreme Audit Agency (BPK) has placed the Supreme Audit Agency (BPK) as a body that tends to monopoly the inspections on state finances, in addition to creating instability in the taxation sector.

Faktor Penentu Audit Report Lag Pemerintah Daerah di Indonesia

The Determine Factors of Audit Report Lag at Local Government in Indonesia This study aims to determine the effect of internal audit and the assistance of state development audit agency (BPKP) to audit report lag (ATR) at 330 local governments in Indonesia in 2013. Internal audits are proxied with the sufficiency of the number of internal auditors and the number of internal auditors that the local government has indicated, while the assistance of BPKP is projected by the implementation of the information system. This research is able to give a result that sufficient number of internal auditor, number of trained internal auditor, implementation of information system implementation have negative effect to audit report lag It is also important to implement a reliable system of financial management in order to make the financial management process more accountable and transparent. DOI: 10.15408/ess.v7i2.5199

KAJIAN YURIDIS TERHADAP PENEGASAN HIEARAKI PERATURAN PERUNDANG-UNDANGAN DI INDONESIA DALAM PERSPEKTIF STUFEN THEORIE

Rule lower against the rules of higher then lower regulation it can test the material (judicial review) to be canceled entirely or partially canceled. The assertion of hierarchy intended to prevent overlap between legislation that could give rise to legal uncertainty. Position regulations set by the People's Consultative Assembly (MPR) House of Representatives (DPR), the Regional Representatives Council (DPD), the Supreme Court (MA), the Constitutional Court (MK), the Supreme Audit Agency (BPK), Commission Judicial (KY) , Bank Indonesia (BI), the Minister, the Agency, Organization, or commissions, in the Indonesian legal system recognized by Act No. 12 of 2011 either were born because of higher regulatory mandate and within the scope and authority of the minister. Thus, no doubt that the regulations set by state institutions, have binding force that must be obeyed by the parties set forth therein. While the Regulations issued policy also recognized as an Freies Ermessen in the execution of its duties and functions.<br /><br />

Study on Optimalization of Own-Source Revenue in Regencies and Municipals in Central Java Province

<p>Optimizing the management of potential areas would provide additional revenue for the region. This research aims to assess whether the government in the counties and cities in Central Java province has been optimally manage their potentials so as to provide benefits beupa increased local revenues derived from the wealth management area. Through the relationship between the variables of the original income (PAD) and the Gross Domestic Product (GRDP) in the counties and cities in Central Java is expected to be known whether each area has been optimal in obtaining local revenue. The data used is data sekuder form of data revenues and GRDP in counties and cities in the province of Central Java during the years 2011-2013 were berusmber from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), Report of Realized APBD, and RPJMD Central Java.</p><p>Methods of data analysis in this research is to use a simple linear regression analysis (OLS Model) and design analysis group. The analysis showed the existence of ties between the GRDP and the PAD. The magnitude of the relationship analyzed by simple linear regression, where the results indicate a positive trend. That is, there is a directly proportional relationship anatara GRDP and PAD. The coefficient of determination of 99.9% explained that the GRDP variable can be explained by the variable revenue of 99.9%, while 0.1% is explained by other variables.</p><p>The analysis showed that the GRDP value of the coefficient b> b PAD either at the district, town and overall. These results indicate that there has been no attempt by the government to manage PAD so as to generate the GRDP increase. The government can manage the outcome of PAD to be used in a way that increases the GRDP obtained. As for the test results to determine differences in optimizing the management of local revenue between districts and cities showed that the district can generate GRDP is greater with smaller PAD. It shows that the effort made by the district is more efficient than the effort undertaken by the municipality.</p><p>Spatial analysis shows a comparison of the GRDP against the PAD in each county and city in Central Java province is divided into four clusters. Each cluster has a distinct regional characteristics seen from economic activity. The results of the socio-economic analysis of the economy in Central Java province when seen from the conditions of employment, which absorbs the most amount of power keraja is in the agricultural sector, which amounted to 31%, followed by the trade sector 22% and industry 19%.</p><p>Keyword: Decentralization, PAD, GRDP</p>

Fighting Corruption by Means of Effective Internal Audit Function: Evidence from the Ghanaian Public Sector

Using structural equation modelling (SEM) we analysed the link between corruption and effective internal audit function (EIAF) in Ghana through a survey of directors and managers of selected public sector organizations. A decade after the promulgation of the Internal Audit Agency Act (IAAA), 2003 (Act 658) as an instrument to fight administrative corruption in Ghana, there is little empirical evidence to show its impact on corruption, though anecdotal evidence suggests it has played a critical role in maintaining financial discipline and public sector accountability and transparency. We established that full implementation of Act 658, size of the internal audit department and independence of the audit department significantly affect the effectiveness of the internal audit function which negatively impact on corruption. We conclude that strict adherence to and the implementation of regulations and laws as well as independence of the internal audit function will help fight administrative corruption in Ghana.

An Exploratory Study on Management Support Services and Its effects on the Quality Service Delivery of Internal Auditors in the Northern Ghana

The Internal Audit Department is a cornerstone for effective corporate governance. However, its effectiveness largely depends on the support of management. Therefore, this paper examines Management Support Services and its effects on the performance of Internal Audit Department in the Public Sector of Ghana. An exploratory research approach was deployed for this study. The respondents include Management, External Auditors and Heads of Internal Audit Departments in the three regions of the Northern Ghana. A total sample size of 170 was used. It was discovered that the Internal Auditors were not satisfied with the support services that management provide. There was strong positive correlation between Management Support Services and the Internal Audit performance. The key support services that influence Internal Audit performance were management commitment to working with Internal Auditors to develop Internal Auditor Charter and providing adequate logistics. On the basis of these findings, the paper recommends that Management should see internal audit unit as a strategic business unit in creating value and give it the necessary support. The Internal Audit Agency should be restructured with constitutional powers to recruit, train, determine condition of service and post internal auditors to all public institutions.

Akuntabilitas Kinerja Pemerintah Daerah: Suatu Studi Fenomenologi di Kota Manado Sulawesi Utara

This study aimed to uncover, explain, and know the implementation of performance and financial accountability of local governments in Manado, the phenomenon of irregularities and violations of the use of budget revenues and expenditures.The method in this study is qualitative research with phenomenological approach. The results showed that the main causes of irregularities and violations of the use of budget funds at Manado North Sulawesi province is the lack of adequate personnel resources executive, weak supervision and lack of socialization implementation system of performance accountability of government agencies. Strategic planning did not synergy with the mission and objectives, performance measurement did not using clear standard, performance reporting did not entirely based on the Government Performance Accountability System. The role of Regional Head quite efective in the implementation of the accountability of local government performance at Manado. Audit Reports from the Supreme Audit Agency, Fiscal year 2011, received no opinion reasonable (adversed).