Government Statements Research Articles

Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah

The research was conducted to obtain empirical evidence related to the effect of Follow-up Examination Recommendation Results on the Quality of Local Government Financial Statements. The Regional Government of Nganjuk Regency which has received WTP opinions from BPK 5 times in a row so it is interesting to conduct research here whether the success cannot be separated from the Follow-up Results of Examination Recommendations from BPK. Follow-up of the Examination Recommendation Results are derived to 4 indicators, namely specific policies related to follow-up, other parties' responses, leadership commitment and leadership motivation, then tested for their influence with multiple linear regression analysis. As a result, these 4 indicators have an influence on the quality of local government financial statements. This research can be developed on other entities that have higher achievements, such as WTP opinions from BPK consecutively for 10 times, so that they can be used as a reference by other entities in maintaining and improving the quality of their financial statements.
 Keywords : follow-up recommendations on examination results; quality; local government financial statements

Analisis Rasio Pertumbuhan, Efektivitas Dan Efisiensi Anggaran Pada Kepolisian Negara Republik Indonesia (Polri) Tahun 2017 – 2022

Public organizations such as POLRI, as part of the government in Indonesia, which have a tendency to gain higher legitimacy usually have similarities with other organizations. POLRI is one of the institutions that has received a sizable APBN allocation, which has led to several opinions questioning how well its financial reports are performing. The amount of the budget received by POLRI needs to be analyzed through financial reports which are part of the Indonesia Government Financial Statements (LKPP) which have been audited by the BPK. There are several ways to calculate Financial Performance, including calculating Growth Ratios, Effectiveness Ratios, and Efficiency Ratios. The LKPP data used comes from the 2017- 2022 Fiscal Year. Data analysis uses a quantitative descriptive analysis method. The results of this study show that POLRI's financial performance uses a growth ratio in the period from the 2017 – 2022 Fiscal Year, on average experiencing a growth ratio of 3%. For the effectiveness ratio, on average it is 103.93%, which means that the National Police Budget is used very effectively, with a range of effectiveness ratio values between 91.2% (2021 Fiscal Year, effective) and 113.9% (2019 Fiscal Year, very effective). Meanwhile, from the efficiency ratio, the performance status of the Polri budget during the 2017 – 2022 period was 74.78% (Efficient), with a range of values between 60% - 80%.
 Keywords: Growth Ratio, Effectiveness Ratio, Efficiency Ratio

Electronic Audit in Auditing Financial Statements of Local Governments

Electronic Audit in Auditing Financial Statements of Local Governments

Language, Politics, and Identity: an Interdisciplinary Investigation of Modern Political Discourse

The article discusses an interdisciplinary approach to the study of political discourse on the example of linguistic and political science studies devoted to the manifestation of national identity in the speeches of German politicians. The relevance is explained by the fact that the article for the first time considers the use of an interdisciplinary approach in the analysis of professional discourse by specialists from different scientific fields. The purpose of the work is to show how an interdisciplinary approach is implemented in the study of political discourse by linguists and political scientists. Both studies were carried out on the empirical material of 60 texts of public speeches by leading German politicians (H. Maas, Z. Gabriel, F.-W. Steinmeier, A. Merkel, O. Scholz, U. von der Leyen) at international and national events such as the Munich Security Conference, the UN General Assembly, government statements. Both studies used general scientific methods (description, analysis, continuous sampling method), as well as quantitative content analysis (political scientists) and statistical methods of the chi-square test and Cramer’s coefficient (linguists). The use of these methods led both research groups to approximately the same conclusions: German politicians tend to avoid emphasizing ethnic identity in their speeches on the international agenda, which is reflected in the language choices. The analysis by linguists of culture-bound elements with the help of the chi-square test showed that the elements of non-German realities predominate in the speeches. The content analysis carried out by political scientists revealed that the leading German politicians tend not to demonstrate their national identity, giving priority to positioning Germany as a member of the EU and NATO.

Affective Cartographies of Collective Blame

Abstract In both Aotearoa/New Zealand and Australia, COVID-19 lockdowns were enforced through public scrutiny of the movements of supposedly ‘irresponsible’ individuals. Denouncing their impact on public health created an affective cartography of collective blame uniting State and society in shared moral indignation. Produced through assemblages of mainstream and social media and government statements, such mediated spectacles engendered a sense of collective unity and shared purpose at a time when both collective cohesion and narratives of individual responsibility were of particular interest to the State. Spatio-temporal maps and diagrams of culpable contagion helped materialise the invisible movement of the virus but also enabled identification of the sick. Some bodies more than others were made to carry the morality of the collective enterprise of stopping the virus.

Examining Factors that affect the Quality of Government Financial Statements

The purpose of this study is to evaluate the impact of various factors on the credibility of government financial statements. These factors include: apparatus competence, use of financial information systems, auditor quality, and auditor opinion. The participants in this study consisted of members of the Financial Report Compilation Team and external auditors of the Supreme Audit Agency (BPK) who examined local government financial reports. A total of 60 respondents were sampled, which were determined using the Purposive Sampling method. This research is a quantitative exploration of primary data. Questionnaires were used to obtain information. Descriptive statistics, normality, multicollinearity and heteroscedasticity tests, multiple regression tests, R-squared and t-test, and F-test were used to test the hypotheses. The results of this study show a positive and significant relationship between the quality of financial statements produced by the Jayapura Regional Government and the factors of Apparatus Competence, Use of Financial Information Systems, Auditor Quality, and Auditor Opinion.

PENGARUH PENDAPATAN ASLI DAERAH DAN ASET TETAP TERHADAP BELANJA PEMELIHARAAN: SEBUAH BUKTI EMPIRIS DARI PEMERINTAH DAERAH DI INDONESIA DI MASA PANDEMI COVID-19

The purpose of this study is to provide empirical evidence of the effect of Local Own Revenue (PAD) and Fixed Assets (AT) on Maintenance Expenditure (BP) at local governments in Indonesia during the Covid-19 pandemic using a multiple linear regression model. The data used is secondary data sourced from the audited local government financial statements (fiscal year 2020) of 215 local governments as the sample. We used the purposive sampling method. The sample criteria are local governments experiencing a deficit in 2019 and obtaining an unqualified opinion (WTP) in 2020. The results showed that PAD had a significant effect, while the AT variable did not have a significant effect on BP. These results prove that during the Covid-19 pandemic, the allocation of maintenance expenditures by local governments was not based on the amount of existing fixed assets.

KOMPETENSI SUMBER DAYA MANUSIA DAN PERAN AUDIT INTERNAL SEBAGAI FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WONOSOBO

This study was conducted to analyze the Competence of Human Resources and the Role of Internal Audit in relation to the determination of the Quality of Financial Statements of the Regional Government of Wonosobo District. The object of this research is the financial management section of the OPD of Wonosobo District. The number of respondents in this study were obtained 51 respondents from 43 Regional Apparatus Organizations (OPD) in Wonosobo Regency. The analysis technique used to analyze the relationship between variables in this study is multiple linear regression analysis. The results of the research showed that Human Resources Competencies and The Role of Internal Audit are able to explain the variable of the quality of Local Government Financial Statements of Wonosobo District as much as 58.1%, with the result that the two independent variables are positively and significantly effect on the quality of Local Government Financial Statements of Wonosobo District

Analisis Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Sumatera

The purpose of this study was to determine the level of financial reporting disclosure of provincial/district/city governments in Sumatra in 2020. The study population was 164 local government financial reports. The sampling technique used is a saturated sampling technique, namely a sampling technique that uses all members of the population as a sample. The data used is secondary data in the form of data and information on financial statements of provincial/district and city governments in Sumatra. This study uses 7 disclosure indicators, with a total of 302 mandatory disclosures. The results show that the level of disclosure in the financial statements of provincial/district and city governments in Sumatra is still low. The average level of disclosure is 54.47%. In future research, it is expected to conduct interviews and observations to identify the factors that cause high and low disclosures in local government financial statements.

Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management)

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article aims to review the factors affecting the preparation of government financial statements, namely: the application of government accounting standards, the use of information technology and internal control systems, a literature study of State Financial Management. The purpose of writing this article is to build a hypothesis of influence between variables to be used in future research. The results of this literature review article are: 1) The application of Government Accounting Standards affects the Preparation of Government Financial Statements, 2) The use of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements.

ANALISIS TINGKAT PEMAHAMAN AKUNTANSI SERTA PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN MENTAWAI

This study aims to determine: (1) the effect of the level of understanding of accounting on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The influence of the role of internal audit on the quality of the financial statements of the local government of the Mentawai Islands Regency.
 
 This type of research is causative research. The population is 15 Regional Apparatus Work Units (SKPD) of the Mentawai Islands Regency. The sampling technique is the total sampling method. Techniques Data analysis using multiple linear regression.
 
 The results showed that: (1) The level of accounting understanding had a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The role of internal audit has a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency.
 Suggestions in apat continue to be improved. (2) The next research can expand the research variables by adding the variables of this research, namely: (1) For government agencies it is better to conduct a review of the understanding of accounting, as well as the role of internal audit in making financial reports so that the quality of financial reports from the government and other.

Sentiment Impact of Public Health Agency communication Strategies on TikTok under COVID-19 Normalization: Deep Learning Exploration.

The accessibility of social media data has allowed researchers to measure official-public interactions during COVID-19. However, previous work analyzing official posts or public comments has failed to explore the link between the two. Therefore, this study investigates the relationship between the communication strategies of public health agencies (PHAs) on TikTok and public emotional/sentiment tendencies in COVID-19 normalization. This study uses the 2022 Shanghai city closure event as a public health communication case study in the context of COVID-19 normalization, using TikTok as a data source. We first analyze the communication strategies adopted by the PHA based on the Crisis and Emergency Risk Communication (CERC) model. Then, we classify the sentiment of public comments using the Large-Scale Knowledge Enhanced Pre-Training for Language Understanding and Generation (ERNIE) pre-training model. Finally, we explore the connection between PHA communication strategies and public sentiment tendencies. First, the public's sentiment tendencies differ at different stages. Therefore, appropriate communication strategies should be developed stage-by-stage. Second, the public's emotional disposition to different communication strategies varies: government statements, vaccines, and prevention and control programs are more likely to produce a friendly comment environment, while policy and new cases per day are more likely to produce unfavorable comment content. However, this does not mean that policy and new cases per day should be avoided; the judicious use of these two strategies can help PHAs understand the current issues causing public dissatisfaction. Third, videos with celebrity appearances can significantly increase positive public sentiment and, thereby, public participation. We propose an improved CERC guideline for China based on the Shanghai lockdown case.

The Effect of Audit Findings, Follow-Up Audit Recommendations, And BPK Opinions from The Previous Year on The Determination of Opinions in Local Government Financial Statements

This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.

How good is the government? Analysis of west java’s local government disclosure through an integrated reporting framework

The present study aims to determine the level and quality of comprehensive performance disclosure of the West Java government of Indonesia using an integrated reporting framework. The study analyzes the disclosure of government performance information based on the Notes to the Financial Statements of 27 districts/city governments and one provincial government in the West Java region from 2016–2020. The data was obtained by conducting a content analysis of the government's financial statements using the integrated reporting quality disclosure matrix. Data were analyzed using descriptive statistics, non-parametric tests, and a cluster analysis. The results indicate that: (1) the quality of disclosure in government financial statements according to the integrated reporting framework is still low, with an average score of 35.19%; (2) there is no difference in the scores of disclosure items between district and city governments, but there is an increase in disclosure per year for two elements and total disclosure; and (3) the cluster formed indicates that 22 of 28 district and city governments need to improve the quality of their disclosures. In general, the disclosure quality of the West Java government’s financial statements is still at a low level. The results indicate the need to improve the quality of financial reporting by the government and the use of integrated reporting as a frame of reference.

The Effect of Regional Taxes, Retribution and Profit-Sharing Funds on Infrastructure Capital Expenditures in Aceh, Indonesia

This research is a causality study that examines the effect of local taxes, levies, and profit-sharing funds on the Aceh government's capital expenditure. Secondary data that is analazed in this study is the local government financial statements which are a form of budget realization reports (LRA) of district/city revenues and expenditures from 2013 to 2017 from the Audit Board (BPK) as Aceh representatives. Data from 23 districts/cities within a period of 5 years starting from 2013-2017 were analyzed so that 115 units of analysis were obtained. This study used multiple linear regression models in analyzing the data. The study found that; Local government taxes affected capital expenditure in 2013-2017 for the Aceh government. The Regional Retribution and Profit-Sharing Fund (DBH) has no effect on capital expenditure. However, local taxes, levies, and profit-sharing funds simultaneously affected infrastructure capital expenditure in Aceh in the 2013-2017 period. Based on the results of the study, it can be concluded that local government taxes have a significant influence on capital expenditure in Aceh in the 2013-2017 period. Therefore, the Aceh local government can consider more appropriate tax policies to increase capital expenditure and increase infrastructure development in Aceh.

Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.

The Effect of Audit Opinion and Audit Findings on the Level of Disclosure of Local Government Financial Statements at Regency / City in Maluku Province 2016-2021

This study aims to empirically examine the effect of audit opinion and audit findings on the level of disclosure of financial statements of district / city local governments in Maluku province. This study uses secondary data, namely the audit reports or local government financial reports by BPK-RI in 2016-2021. The sample used in this study amounted to 30 consisting of 5 districts / cities in Maluku province that have not been able to get an unqualified opinion (WTP). The data were processed using the SPSS version 22 application. This study shows that audit opinion and audit findings have no effect on the level of disclosure of district / city government financial reports in Maluku province.

The Influence of Human Resources Competence and Government Internal Control System on Quality Government Financial Statements

The Influence of Human Resources Competence and Government Internal Control System on Quality Government Financial Statements

Creative Accounting in Local Governments to Obtain Funds for COVID-19 Management

Purpose: This study aims to test whether local governments in Indonesia carry out creative accounting to obtain a national economic response loan in dealing with the COVID-19 pandemic with 0% interest. Theoretical framework: According to public choice theory, it can be predicted that local government will take advantage the National Economic Recovery (PEN) loan program with 0% interest from central government for their covid-19 prevention. Local government will fix the financial information which adjusted to the central government regulation in order to obtain the loan. Design/methodology/approach: The research population in the first year was all local governments in Indonesia. The sample obtained in this study was 51 local governments according to the criteria in the purposive method. The data analysis technique used in the study was the STATA analysis tool version 15. Findings: The result analysis regression has proven that the local government loan positively affects creative accounting. This study can also prove that geographic location and local government independence positively affects creative accounting. Research, Practical & Social implications: The low level of local government financial statement accessibility in Indonesia has resulted in a minimum amount of data being obtained. This can be a motivation for further research to examine the level of financial statements transparency in Indonesia. Originality/value: This study is the first to examine creative accounting by government accountants. Secondly, this study can improve scientific studies, especially financial accounting through empirical evidence about creative accounting carried out by Indonesian local governments in developing countries that have different characteristics from other countries in the world.

Determinants of Fiscal Stress on Local Government Finances in East Java

The growing demands for public services have an impact on the availability of funds to meet these demands. This condition caused budgetary pressure on the government which was later called fiscal stress. This study aims to determine the factors that cause fiscal stress as seen from the financial statements of local governments in East Java. The analysis method used in this study is the Data Regression Panel, which is a combination of cross-section and time series data. The population and samples used are regencies/cities in East Java. This research resulted in the discovery that Regional Original Income (PAD), Equalization Fund (DP), Employee Expenditure (BP), Goods and Services Expenditure (BBJ), and Surplus/Deficit (PM) had a significant effect on Fiscal Stress. This result can be used as a consideration for the regency/city government in East Java to carry out good management of the performance activities of the District/city government by taking into account internal factors, namely Regional Original Income, Balance Fund, Expenditure, surplus/deficit, and budget absorption so that the regency/city government can avoid fiscal stress.