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All Journal Jurnal Manajemen Keuangan Publik Indonesian Journal of Accounting and Governance
Iskandar Iskandar
PKN STAN
Humanities Economics, Econometrics & Finance Environmental Science

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PENERAPAN BEST PRACTICE PENGENDALIAN PADA SIKLUS PENGELUARAN PEMERINTAH Iskandar Iskandar
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.126

Abstract

This study analyzes the implementation of control policies and procedures in the government expenditure cycle, particularly at the central government, starting from control at the phase of commitment, goods/services received, before payment and at the time of payment. The research was conducted by analyzing the content of the regulations in the implementation of state budget expenditures.The results show that the implementation of controls in the government expenditure cycle has been fulfilled according to international practice. The application of this control is important for financial managers to ensure that the budget execution process is carried out properly.
Penilaian Kualitas Informasi Laporan Keuangan Kuasa BUN Daerah: Studi KPPN Wilayah Maluku Aryo Budiwidarto; Iskandar Iskandar
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1943

Abstract

This study explores the methods, criteria, and results of assessing the quality of information reflected in the financial report. The research method used is the study of literature, documentation, and observation, with the object of studying the assessment of LK KBUN-D KPPN in Maluku Province. The research results show that the assessment criteria have considered the elements (characteristics) in assessing the quality of information. The results of the LK KBUN-D information quality assessment have achieved a very high score on all assessment criteria. The value of the information quality of LK KBUN-D for all KPPN in the Maluku region on the criteria of timeliness, data accuracy, and completeness of documents received full marks. For the participation criteria, the results of reconciliation with the spending units still found data/transactions that were not normal, but in relatively small amounts. These results provide an overview of the quality assessment of LK, and recommendations for improvement. Keywords: Information Quality, Financial Report, Accuracy, Assessment, State Treasurer
Co-Authors Aryo Budiwidarto