Jurnal Ekonomika Dan Bisnis
Vol. 4 No. 5 (2024): September - Oktober

Analisis Strategi Mempertahankan Pengungkapan Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumsel Yang Meraih Opini Wajar Tanpa Pengecualian Pada Dinas Pengelolaan Sumber Daya Air Provinsi Sumsel

Mawardah, Arbainah (Unknown)
Noviardy, Andrian (Unknown)



Article Info

Publish Date
23 Sep 2024

Abstract

Research background/Problem: The goodness of the South Sumatra Province regional government's financial reports which have been audited by the Financial Audit Agency (BPK) is seen from 2014 to the present, resulting in an unqualified audit opinion Research objective: What strategies are carried out to assist the disclosures produced in Regional Government Financial Reports that receive an Unqualified Opinion in South Sumatra Province, which are carried out at one of the regional apparatus organizations, namely the South Sumatra Province Water Resources Management Service. Research method: using descriptive qualitative research methods through interviews, observation and documentation with reference to Rangkuti Theory, namely SWOT analysis. research results: Findings obtained through interviews conducted, the author in this research identified important strategies used by the Water Resources Management Service in maintaining good quality financial reports, which have been prepared using SWOT analysis, there are three strategies, namely the use of applications SIPD, reconciliation of monthly financial reports and training and testing of human resource capabilities. Conclusion: Although these findings reveal strengths, there are still several limitations which become weaknesses, namely lack of supervision for employee compliance with regulations, difficulty integrating data from various ongoing projects and programs and lack of monitoring of financial transactions to ensure there are no errors or fraud.

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Journal Info

Abbrev

jebs

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBS : Jurnal Ekonomika Dan Bisnis Merupakan Jurnal Penelitian dan Kajian Ilmiah yang diterbitkan CV.ITTC - INDONESIA dan dikelola langsung oleh Webinar.Gratis dan Even. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang ekonomi ,bisnis, manajemen, akuntansi, auditing, ...