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All Journal Journal of Research in Social Science and Humanities JUrnal Riset Ilmu Pendidikan
Siregar, Faijah Maya Sari
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analysis of the Influence of Audit Opinion on Regional Financial Management in Medan, North Sumatra Ramadhani, Dea; Siregar, Faijah Maya Sari; Ginting, Puji Aloina Br; Khaira, Syakila Niswatul; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 2 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i2.837

Abstract

Regional financial management is the key to good governance, especially in regional autonomy that gives great authority to local governments, with high demands for accountability and transparency. The audit opinion of the Supreme Audit Agency (BPK) assesses the fairness of financial reports based on accounting principles. This study examines the influence of audit opinions on the financial management of Medan City, which for four consecutive years has received an Unqualified Opinion (WTP). Although it shows the quality of reporting, cases such as the Pocong Lamp and the ceramic road indicate budget inefficiency. With a Regional Financial Independence Ratio (RKD) of 41.38%, Medan City is still highly dependent on central transfers, reflecting weak fiscal autonomy. The existence of a problematic budget of 1.32% of PAD emphasizes the need for improvement. This study is expected to support the improvement of accountable, transparent, and community welfare-oriented financial management.
Village Budget Management Apbdes in Increasing Transparency and Accountability of Village Fund Use: a Case Study in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency Siregar, Faijah Maya Sari; Irawan, Irawan; Sari, Ayu Kurnia
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.611

Abstract

This study analyzes the management of the Village Revenue and Expenditure Budget (APBDes) in improving transparency and accountability in the use of Village Funds in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency for the 2020–2024 period. The research method uses a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation in the form of reports on the realization of the 2020–2024 APBDes and related regulations, with informants determined purposively including village officials and the community. The results of the study indicate that the administrative management of the APBDes has been running according to the stages of planning, implementation, administration, reporting, and accountability as stipulated in Regulation of the Minister of Home Affairs Number 20 of 2018, with relatively consistent budget realization. However, public transparency and community participation are not optimal, marked by limited access to APBDes information and low community involvement in village deliberations. This finding confirms the gap between procedural compliance and public information disclosure. Therefore, strengthening the dissemination of more detailed information and increasing public participation is necessary to strengthen substantive accountability and the application of good governance principles in the management of the Village Budget
Co-Authors , Heriyati Chrisna Ginting, Puji Aloina Br Irawan Irawan Khaira, Syakila Niswatul Ramadhani, Dea Sari, Ayu Kurnia