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Contact Name
I Gusti Ayu Intan Saputra Rini
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intansaputrarini83@gmail.com
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info.wacanaekonomiunwar@gmail.com
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Fakultas Ekonomi, Universitas Warmadewa Jl. Terompong no. 24 Tanjung Bungkak Denpasar Bali
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Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Published by Universitas Warmadewa
ISSN : 19784007     EISSN : 26559943     DOI : https://doi.org/10.22225/we
Core Subject : Economy,
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), ISSN: 2655-9943 (online) 1978-4007 (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economiy Science able to create the new global formation of Economiy Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 18 Number 1 Year 2019 to present. This journal encompasses original research articles, review articles, and short communications, including: Management Science Financial management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 1 Documents
Search results for , issue "150-156" : 1 Documents clear
Analisis Laporan Audit Kinerja Pengelolaan Piutang Jangka Panjang di LKPP Tahun 2023 Pertiwi, Aulia Hilda; Rusmana, Oman
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 150-156
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.150-156

Abstract

Performance audit reports are an important instrument in assessing the effectiveness of resource management by government agencies. This article analyzes the results of the performance audit of long-term receivables management at the Government Goods/Services Procurement Policy Agency (LKPP) in 2023. The purpose of this study is to identify weaknesses and opportunities for improvement in the receivables management process. Using a qualitative descriptive approach based on secondary data from the audit report of the Audit Board of Indonesia (BPK), several major problems were found, including weaknesses in the information system, weak handling of problematic receivables, and inconsistencies in recording between units. The results of the analysis provide recommendations to improve the effectiveness and efficiency of long-term receivables management at LKPP

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