Government Financial Reports Research Articles

Formation of a Special Work Unit for the Optimization of Regional Asset Utilization in the Provincial Government of DKI Jakarta (Case Study: Jakarta Asset Management Center)

This research was conducted to analyze the establishment of specialized unit aimed at optimizing the utilization of regional assets to increase regional original revenue in the Provincial Government of DKI Jakarta. In order to provide Professional asset management services, DKI Jakarta Province restructured the Organization dan Work Procedures of the Regional Asset Management Agency to perform to supporting function for Government affairs in the financial sector, under the name Unit Pengelola Jakarta Management Center (UP JAMC). UP JAMC was established by the Governor of DKI Jakarta Regulation Number 57 of 2022 concerning the organization and Work Procedures of the Badan Pengelolaan Aset Daerah. this research uses a descriptive qualitative method by collecting data from interviews with key informants, the official website of the DKI Jakarta Provincial Government, and the Regional Government Financial Report of DKI Jakarta Province. The result of this study conclude that with the establishment of UP JAMC, the utilization of regional assets has increased and contributed to the enhancement of regional original revenue.

The moderating role of reporting quality

AbstractThis paper examines whether the sensitivity of local government credit ratings to external signals about the local economy varies with the quality of the governments' financial reports. We find the credit ratings of local governments that are required to comply with GAAP are less sensitive to changes in local home values than similarly affected governments that are not required to comply with GAAP. Further, we show that GAAP's moderating role increased after Governmental Accounting Standards Board (GASB) 34 substantially improved the quality of GAAP‐compliant governments' financial reports, which helps to attribute the main findings to reporting quality. To understand the mechanism, we study positive and negative economic signals separately. The results are pronounced when the change in home values is negative, consistent with reporting quality decreasing the rating agency's uncertainty about local governments' preexisting likelihood of default. We conclude that credit rating agencies are less sensitive to local economic signals when the local government's financial reports are of higher quality.

Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara

The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Providing an audit opinion on the Local Government Financial Statements is based on an audit judgment made by an auditor, with reference to the following aspects: (a) Conformity with Government Accounting Standards (SAP); (b) Effectiveness of Internal Control; (c) Compliance with statutory provisions; and (d) Full Disclosure. There are several factors that can affect audit judgment, namely pressure, auditor experience, professional skepticism and self-efficacy. The type of research that will be used to analyze this research is a quantitative type with an associative type of approach that analyzes data in the form of numbers and then discusses it through the calculation of the score or value of each variable, then proceeds with statistical analysis carried out with the help of the SEM PLS program to prove the influence between the observed variables. The sample in this study were 64 auditors at the Supreme Audit Agency (BPK) of North Sumatra Province. The data was processed using the SEM method with Smart PLS 3.0 software. The results of this study indicate that skepticism affects audit judgment, auditor experience affects audit judgment, self efficacy affects audit judgment, skepticism affects audit judgment moderated by time pressure, auditor experience affects audit judgment moderated by time pressure, audit judgment affects audit judgment moderated by time pressure.

Pengaruh Kompetensi SDM, SPIP, Dan Pemanfaatan TI Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada OPD Kota Tanjung Balai

The aim of this research is to determine and analyze the factors that influence the quality of financial reports in the Tanjung Balai City Government. The influencing factors are human resource competency, internal control systems, and use of information technology, with organizational commitment as the moderating variable. The type of research in this research is quantitative research using primary data and data collection techniques through distributing questionnaires to the Regional Apparatus Organizations of Tanjung Balai City, North Sumatra, Indonesia. The sampling method is using the census method, so that the entire population is used as the research sample. The population of this study was 34 OPDs, each consisting of 3 respondents with a total of 102 respondents. The data was processed using the SEM method with the help of the Smart PLS analysis tool. The results of this research prove that human resource competency influences the quality of the Tanjung Balai City Government's financial reports, the government's internal control system influences the quality of the Tanjung Balai City Government's financial reports, the use of information technology influences the quality of the Tanjung Balai City Government's financial reports. Organizational commitment can moderate the respective influences of human resource competence, internal control systems, and the use of information technology on the quality of the Tanjung Balai City regional government's financial reports.

Evaluasi perlakuan akuntansi di badan pengelolaan keuangan dan pendapatan daerah Kota Tomohon

Government Regulation Number 71 of 2010 sets out the government accounting standards that must be applied in preparing and presenting government financial reports. This study will evaluate the suitability of the accounting treatment related to the presentation and disclosure of financial statements based on government accounting standards in Government Regulation Number 71 of 2010 at the Tomohon City Regional Revenue and Financial Management Agency. This study employs a descriptive qualitative approach, utilising both interview and documentation data collection techniques. The findings indicate that the majority of financial statements presented and disclosed have been prepared in accordance with Government Regulation Number 71 of 2024. However, there are still discrepancies in the disclosure of balance sheet details.

The Impact of Accounting Information System Implementation on the Quality of Financial Report Results of the Department of Education, Youth and Sports of Buleleng Regency

The Quality of Regional Government Financial Reports is an assessment related to the level of conformity of reporting in regional financial management for each budget period. The quality of Regional Government Financial Reports can be seen from the opinion submitted by the Financial Supervisory Agency as the party that examines and assesses the Regional Government Financial Reports. This study aims to test the influence of the Regional Financial Accounting System and human resource competence on the quality of Regional Government Financial Reports. This study includes quantitative research. The sample in this study were employees at the Education, Youth, and Sports Office according to the criteria. The results of this study are that the Regional Financial Accounting System affects the quality of Regional Government Financial Reports.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (STUDI PADA SKPD KOTA BANDUNG)

This research aims to determine the effect of the implementation of government accounting standards, internal control systems, and good governance of government financial reports in SKPD (Regional Work Units) of Bandung City. The research method used in this research is a quantitative method with a descriptive and verification approach, while the data collection technique is carried out by distributing questionnaires to respondents, especially the head of the finance sub-division and finance section staff at SKPD Bandung City, the sample collection technique uses non-probability sampling specifically purposive sampling technique. Based on the calculation results, the coefficient of determination shows that the implementation of government accounting standards, internal control systems, and good governance has a 49% explanation on the quality of government financial reports in SKPD of Bandung City, the remaining 51% is attributed to other variables not examined in this study.

Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting

This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.

Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual & Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan SKPD Di Pemerintah Kota

Management of state finances is carried out on an ongoing basis to ensure orderliness, efficiency, effectiveness, transparency and accountability, as well as meeting demands for public accountability and submission of financial reports in accordance with regulations. Regional Governments are obliged to submit Regional Government Financial Reports (LKPD) as a form of transparency and accountability, which are assessed for credibility by the Financial Audit Agency of the Republic of Indonesia, with the quality of financial reports that are relevant, reliable, comparable and can be understood as a measure of good regional financial management. This research aims to test and analyze whether the quality of implementing Government Accounting Standards (SAP) and the Government Internal Control System (SPIP) has an effect on the quality of financial reports. This research uses an explanatory research method to understand known phenomena, with descriptive verification research to test causal relationships between variables through hypothesis testing. The implementation of Government Accounting Standards and the Government Internal Control System has a positive and significant effect on the quality of the Bandung City Government's financial reports partially, in accordance with the proposed hypothesis. The findings of this research are in line with previous research, which shows that good implementation of SAP and SPI improves the quality of local government financial reports

Pengaruh Pemahaman Standar Akuntansi Pemerintah dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan keuangan di Kantor Sekretariat Daerah Kota Palembang

The purpose of this study is to ascertain how the Palembang City Regional Secretariat Office's government financial reports are affected by the usage of accounting information systems (SIA) and a comprehension of government accounting standards (SAP). This kind of research combines quantitative techniques with the hypothetico-deductive process. In order to gather primary data for this study, questionnaires were sent to the Palembang City Regional Secretariat office's planning and budget department. In order to obtain a total of 40 respondents, the sample was determined using a purposive sampling technique with the criteria of employees working in the planning and finance section of the regional secretariat of the city of Palembang, specifically serving as Head of Division, Head of Planning, Reporting, Treasurer, and Finance Staff. The Statistical Package For The Social Science (SPSS) 22.0 for Windows is used by the data analysis tool. The findings of this study suggest that the quality of financial reports is significantly impacted by both the use of accounting information systems and knowledge of government accounting standards.

Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Gorontalo Sebelum dan Saat Pandemi COVID-19 Periode 2017-2022

This study aims to analyze and test the performance of Local Government financial Gorontalo Regency before and when Covid-19 Pandemic. The kind of research this is descriptive quantitative methods with the approach. The population of the research is Local Government financial report Gorontalo Regency 2017-2022 period. Sampling techniques used in determining which is purposive sampling techniques sample that the sample of done deliberately by adjusting research objectives and certain criteria. The data used in this research is of secondary data on the report of actual budget. The sample used is 24 quarterly report and on the report of actual budget 2017-2022 period. Data collection techniques used is documentation. Analysis of the data used analytics descriptive statistics and analysis inferential. The result showed that there is no difference in the analysis inferential performance the Local Government finance Gorontalo Regency before and when Pandemic Covid-19 reviewed from the regional financial independence, the ratio of the pad, the ratio of the financial efficiency, the ratio of the operating expenditure, and the ratio of capital expenditure. In the analysis descriptive, the performance of the Local Government finance Gorontalo Regency before and when Pandemic Covid-19 showing the ratio independence included in the same criterion pattern of relationships instructive, the ratio of the effectiveness of pad included in the same criterion of ineffective, the ratio of the efficiency of the same criterion of inefficient, the operation included in the proportion of spending in general, its capital expenditure included in the proportion in general.

Analisis Strategi Mempertahankan Pengungkapan Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumsel Yang Meraih Opini Wajar Tanpa Pengecualian Pada Dinas Pengelolaan Sumber Daya Air Provinsi Sumsel

Research background/Problem: The goodness of the South Sumatra Province regional government's financial reports which have been audited by the Financial Audit Agency (BPK) is seen from 2014 to the present, resulting in an unqualified audit opinion Research objective: What strategies are carried out to assist the disclosures produced in Regional Government Financial Reports that receive an Unqualified Opinion in South Sumatra Province, which are carried out at one of the regional apparatus organizations, namely the South Sumatra Province Water Resources Management Service. Research method: using descriptive qualitative research methods through interviews, observation and documentation with reference to Rangkuti Theory, namely SWOT analysis. research results: Findings obtained through interviews conducted, the author in this research identified important strategies used by the Water Resources Management Service in maintaining good quality financial reports, which have been prepared using SWOT analysis, there are three strategies, namely the use of applications SIPD, reconciliation of monthly financial reports and training and testing of human resource capabilities. Conclusion: Although these findings reveal strengths, there are still several limitations which become weaknesses, namely lack of supervision for employee compliance with regulations, difficulty integrating data from various ongoing projects and programs and lack of monitoring of financial transactions to ensure there are no errors or fraud.

Analysis of Factors Affecting the Quality of Local Government Financial Reports in Mandailing Natal District

Analysis of Factors Affecting the Quality of Local Government Financial Reports in Mandailing Natal District

Efektivitas Pemahaman Standar Akuntansi Sektor Publik terhadap Proses Penyusunan Laporan Keuangan pada Badan Pengelolaan Keuangan Aset Daerah Kabupaten XYZ

The Regional Financial and Asset Management Body (BPKAD) is a regional apparatus that has an important role in managing regional finances as well as creating and realizing accurate and reliable financial reports. This research aims to determine the presenters' understanding of public sector accounting standards in BPKAD district xyz in the process of preparing financial reporting. Encourage the realization of accountability to be responsible to society by reporting finances according to government accounting standards. Consistency in implementing government accounting standards is needed to improve the quality of regional government financial reports (LKPD). This research uses a qualitative approach with a case study method. The results of the research show that the understanding of financial report presenters at BPKAD The recommendations given are the need to increase human resource competency, strengthen coordination between OPDs, and provide more opportunities for staff with expertise or accounting backgrounds to join the agency.

Implementation of Government Accounting Standards Statement (PSAP) Number 05 Concerning Inventory Accounting at the Minanga Community Health Center, Manado City

This research evaluates the application of Government Accounting Standards Statement (PSAP) Number 05 concerning inventory accounting at the Minanga Community Health Center, Manado City. PSAP Number 05 regulates the recognition, measurement and disclosure of inventories in government financial reports. The methods used include observation, interviews and document analysis. The research results show that inventory recognition and measurement are in accordance with standards, such as the application of the FIFO method and acquisition costs. However, inventory disclosure in the Notes to Financial Reports (CALK) is less detailed. This research recommends improvements in disclosure to increase transparency and compliance with PSAP 05, as well as providing a reference for improving accounting practices in government health institutions.

Factors Affecting the Quality of Palembang Regional Government Financial Reports in South Sumatra, Indonesia

Factors Affecting the Quality of Palembang Regional Government Financial Reports in South Sumatra, Indonesia

The Influence of Human Resource Competency and Utilization of Information Technology on The Quality of Regional Government Financial Reports With Internal Control As A Moderating Variable (Study On Bekasi City Government)

The Influence of Human Resource Competency and Utilization of Information Technology on The Quality of Regional Government Financial Reports With Internal Control As A Moderating Variable (Study On Bekasi City Government)

Information System for Financial Management and Human Resource Proficiency and Accountability for Financial Statements: An Indonesian Case Study

The purpose of this study is to investigate how organizational culture, human resource competency, and financial management information system variables affect the financial reporting responsibility of village governments. Using a straightforward random sample method, 65 villages from the two districts made up the sample. The data from this study were analyzed using multiple regression analysis. The outcomes demonstrated that Human resource competency, organizational culture, and financial management information systems—the three differentiators in the two districts—have a major positive impact on accountability when it comes to creating village government financial reports in Tabanan Regency. In Badung Regency, on the other hand, organizational culture has little bearing because work cultures vary throughout village governments. Local culture serves as the foundation for organizational culture in the Tabanan regency, whereas organizational culture in the Badung regency is examined and implemented differently, suggesting that no organizational culture type is better than any other. This implies that depending on how and when organizational goals are to be achieved, all types can work together and in tandem with one another.

The Influence of TLRHP on the Level of Government Compliance in LKPD Disclosures: a Study in Districts/Cities in Central Sulawesi Province

The research aims to see the effect of follow-up recommendations from audit results on compliance in disclosing local government financial reports. Using a quantitative approach, the secondary data comes from the Ministry of Finance and BPK RI regarding follow-up to audit recommendations in 2018-2022. Data analysis was carried out using the PLS SEM method using WarpPLS 7.0. The research results show that follow-up to audit recommendations has a positive and significant effect on government compliance and strengthens the relationship in the disclosure of regional government financial reports, with path coefficients of 0.27 and 0.26, respectively. The R² value of 0.23 indicates that the two variables explain 23% of the variability in compliance levels. Model fit testing shows valid results, with all model indices meeting the fit criteria. The research results reveal that the Follow-up to Audit Result Recommendations (TLRHP) has a positive and significant influence on the Level of Compliance (TKPTHN) and strengthens the Disclosure of Regional Government Financial Reports (PLKPD). Implementation of audit recommendations and transparency of financial management is critical to increase regional government accountability. Although these variables explain 23% of the variation in compliance, other factors still contribute. This research suggests a qualitative approach for further studies to explore the relationship between audit and compliance and the impact of monitoring systems on corruption prevention.

PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH

The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant positive effect on the reliability of local government financial reports, and the internal control system measured by weaknesses in the internal control system has a significant negative effect on the reliability of local government financial reports. However, efficiency does not have a significant effect on the reliability of local government financial reports.