Nadhilla, Cut (2022) STRATEGI BADAN PENGELOLA KEUANGAN DAERAH (BPKD) DALAM MEMPERTAHANKAN OPINI WAJAR TANPA PENGECUALIAN PADA MASA PANDEMI COVID-19 DI KABUPATEN ACEH SELATAN PROVINSI ACEH. Diploma thesis, IPDN.
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Abstract
Problem Statement/Background (GAP): The Regional Government Financial Reports (LKPD) of South Aceh Regency for 6 consecutive years have always received Unqualified Opinions (WTP) but errors are still found in the LHP. Purpose: This research was conducted to find out how the strategy to maintain the opinion of the WTP, the inhibiting factors and efforts to maintain the opinion of the WTP. Method: The research method used is descriptive qualitative with an inductive approach. Determination of the informants used is a purposive sampling technique. Then, data analysis was carried out through data reduction, data presentation and conclusion drawing. Data collection techniques were carried out by interview, observation, and documentation. Result: In addition, examples of inhibiting factors, namely the capability of human resources who understand accounting are very few and inadequate, the SPI environment is not adequate, the application of SIKD application is not sufficient, and asset administration is not optimal. Conclusion: The results of the research on the implementation of financial management in South Aceh Regency have not been carried out optimally. As for examples of factors supporting the implementation of financial management in the field, namely the commitment and cooperation of all stakeholders and the leadership of each OPD in the process of preparing financial reports and reports.One of the efforts made is to utilize the commitment of each OPD to be on time in collecting reports. The researcher suggests that the local government implement several things that are included in the effort to maintain the acquisition of WTP opinions in South Aceh Regency in the following years. Keywords: Management, Financial Statements, Local Government, Opinion
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | A General Works > AS Academies and learned societies (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 21 Jun 2022 07:34 |
| Last Modified: | 21 Jun 2022 07:34 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/9509 |
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