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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Ilmiah Ekonomi Terpadu
Luqyana Luqyana
Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala
Economics, Econometrics & Finance

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AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH: APAKAH AKSESIBILITAS, PENGENDALIAN INTERNAL, DAN KOMPETENSI APARATUR MEMPENGARUHINYA Luqyana Luqyana; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21068

Abstract

This study aims to determine the influence of accessibility of financial statement, government’s internal control system, and apparatus competence on the accountability of regional financial management in Regency/City Governments in The Province of Aceh. The research was conducted in municipalities of Aceh Barat, Aceh Besar, Aceh Tengah, City of Banda Aceh and Lhokseumawe. Representatives of municipalities/cities are determined randomly by looking at the geographical location of the area. Data was collected by distributing 70 research questionnaires to respondents, The Head of SKPD. The research questionnaires that were received back amounted to 62 questionnaires. The sampling technique used simple random sampling and analyzing the data obtained using multiple linear regression models facilitated by SPSS version 28. The results which were based on 62 responses show that (1) accessibility of financial statement has an effect on accountability of regional financial management, (2) government’s internal control system has no effect on the accountability of regional financial management, (3) apparatus competence has an effect on accountability of regional financial management, and (4) accessibility of financial statement, government internal control system, and apparatus competence simultaneously effect the accountability of regional financial management.
Temuan Audit BPK dan SPIP Di Daerah: Suatu Studi Eksplorasi Luqyana Luqyana; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4328

Abstract

Abstract This paper discusses the relationship between SPIP policies in 4 district, that are Aceh Besar District, Aceh Tamiang District, Pidie District, and Pidie Jaya District with the findings in BPK Inspection Report (LHP). This study was conducted by summarizing the findings in the second book of the BPK Inspection Report (LHP) for each district and reviewing the causes for these findings, then analyzing their relationship with SPIP policies. Local governments have the authority to regulate and make their own policies in carrying out their authority. Each Regent has made a Regent Regulation regarding SPIP. With the SPIP policy, government activities are expected to run well. All government activities are reported in the Regional Government Financial Report (LKPD) which is then audited by BPK. The effectiveness of SPI is one of the criteria used by BPK in examining the fairness of financial information. The result of these inspections are reported in the BPK Inspection Report (LHP). However, the result of BPK Inspection report (LHP) of internal control system in the form of findings can be understood that the SPIP policy has not been implemented optimally by the government so that many government budget targets have not been achieved.therefore, BPK recommends matters related to rhese findings as a settlement as stated in the Inspection Report (LHP). Keywords: Government internal control system, Inspection report (LHP), Regional Government Financial Report.
Co-Authors Islahuddin Islahuddin Syukriy Abdullah