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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Manajerial JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside International Journal of Integrative Sciences Applied Accounting and Management Review Jurnal Equilibrium Nusantara
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Journal : Dinamika Akuntansi Keuangan dan Perbankan

 1 
STRATEGI PEMERINTAH DAERAH KABUPATEN BREBES DALAM UPAYA MEMPEROLEH OPINI WAJAR TANPA PENGECUALIAN (WTP) ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) Alvianita Gunawan Putri; Ardian Widiarto; Musyafa Al Farizi
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8540

Abstract

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation. Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative. Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)
Co-Authors Agina, Afifah alfarizi, Musyafa Alvianita Gunawan Putri Arbainah, Siti Arum Febriyanti Ciptaningtias Canny Diah Prameswari Ch Retno Gayatri Etik Nur Aini Romdhoniyati Eva Safina Rose Farizi, Musyafa Al Fika Azmi Filatrovi, Eldes Willy Gayatrie, Christina Retno Gunawan Putri, Alvianita Hamidah, Ine Suci Iqbal Arraniri Isni Maryatun Nur Janah Lardin - Korawijayanti Lulu Ikbar Yorinda Maria Theresia Heni Widyarti Maria Theresia Heni Widyarti Marliyati Marliyati Marliyati, Marliyati Mella Katrina Sari Mohamad Hasanudin Mohamad Hasanudin Musyafa Al Farizi Musyafa Al Farizi Nasya, Vilda Innaka Nugroho Heri Pramono Rusniti, Rusniti Sabrina Septi Dri Utami Sabrina Septi Dri Utami Sari, Mella Katrina Septian Yudha Kusuma Sianturi, Ronauli Siti Arbainah Siti Arbainah Suko Raharjo Sulistyo Sulistyo Sulistyo Tutik Dwi Karyanti Tutik Dwi Karyanti Widyarti, Maria Theresia Heni