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All Journal Indonesian Accounting Literacy Journal Journal of Citizenship
Muhammad Abdillah Faqih Mardiansyah
Universitas Padjadjaran
Social Sciences

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Paradoks Opini Audit dan Akuntabilitas Substantif dalam Tata Kelola Keuangan Pemerintah Daerah: Analisis Kota Bandung Tahun 2022–2024 Berbasis Comprehensive Accountability Framework Muhammad Abdillah Faqih Mardiansyah; Erwin Irawan; Kalvin Yulnex; Tita Nurjanah
Journal of Citizenship Volume 5 Issue 1, 2026
Publisher : HK Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/joc.v5i1.651

Abstract

This study examines the gap between formal and substantive accountability in the financial management of the Bandung City Government during 2022–2024. Using a Comprehensive Accountability Framework (CAF), the study analyzes how improved audit opinions may coexist with persistent risks of irregularities. Data were collected through document analysis of audit reports issued by the Supreme Audit Agency, local government financial statements, inspectorate reports, and relevant regulations. The findings show that improved audit opinions reflect strengthened administrative accountability but have not been accompanied by enhanced substantive accountability, particularly in public procurement and asset management. This study concludes that favorable audit opinions do not necessarily indicate the actual quality of financial governance, reinforcing the audit opinion paradox in local government.
Peran Strategis Inspektorat dalam Mewujudkan Tata Kelola Pemerintahan yang Baik dalam Pengelolaan Keuangan Komisi Pemilihan Umum Muhammad Abdillah Faqih Mardiansyah; Erwin Irawan; Kalvin Yulnex Maniani; Ahmad Nur Hidayat
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6841

Abstract

This study aims to analyze the strategic role of the Inspectorate in realizing good governance, particularly in financial management at the General Elections Commission (KPU). Furthermore, it identifies supporting and inhibiting factors and formulates strategies to strengthen the Inspectorate's role. This study uses a descriptive qualitative approach to deeply understand the social dynamics of institutional structures, governance values, and oversight practices in the context of a complex public organization such as the KPU. Data collection was conducted through semi-structured interviews, participant observation, and documentation studies. The results show that the Inspectorate has a strategic role, shifting from mere administrative compliance to a proactive mechanism that ensures public accountability, transparency, and institutional integrity. Its main contributions include strengthening financial accountability through risk-based audits and acting as an 'integrity guardian' to prevent bureaucratic corruption.
Co-Authors Ahmad Nur Hidayat Erwin Irawan Kalvin Yulnex Kalvin Yulnex Maniani Tita Nurjanah