ALFAREZ, RAFI (2022) Analisis atas Reviu Laporan Keuangan Pemerintah Kabupaten Klaten Tahun 2018-2020 oleh Inspektorat Daerah Kabupaten Klaten. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Laporan Keuangan Pemerintah Daerah (LKPD) merupakan laporan pertanggungjawaban atas penggunaan APBD yang disusun sesuai dengan Standar Akuntansi Pemerintah (SAP) dan Sistem Pengendalian Internal (SPI) yang memadai. Sebelum diaudit dan diberikan opini oleh Badan Pemerika Keuangan (BPK), Inspektorat Daerah melakukan reviu dan memberikan keyakinan terbatas atas LKPD. Penelitian ini memiliki tujuan untuk mengetahui apakah tahapan reviu laporan keuangan yang dilakukan oleh Inspektorat Kabupaten Klaten telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2018 tentang Pelaksanaan Reviu Atas Laporan Keuangan Pemerintah Daerah Berbasis Akrual. Metode yang digunakan penulis untuk memperoleh data ini yaitu metode wawancara, metode studi pustaka, dan metode dokumentasi. Hasil penelitian menunjukkan bahwa, Inspektorat Kabupaten Klaten telah melaksanakan tahapan reviu LKPD sesuai dengan Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2018 tentang Pelaksanaan Reviu Atas Laporan Keuangan Pemerintah Daerah Berbasis Akrual mulai dari tahap persiapan, tahap pelaksanaan, hingga tahap pelaporan. Hasil Reviu yang dilakukan oleh Inspektorat Kabupaten Klaten Tahun 2018-2020 telah ditindaklanjuti oleh satuan kerja terkait secara memadai. / The Regional Government Financial Report (LKPD) is an accountability report on the use of APBD which is arranged according to the Governmental Accounting Standards (SAP) and an adequate Internal Control System (SPI). Before being audited and given an opinion by the Audit Board of The Republic of Indonesia (BPK), the Regional Inspectorate conducts a review and gives limited assurance on the LKPD. This study aims to determine whether the stages of the financial report review carried out by the Klaten Regency Inspectorate are in accordance with the Minister of Home Affairs Regulation Number 4 of 2018 concerning the Implementation of the Accrual-Based Review of Local Government Financial Statements. The method used by the author to obtain this data is the interview method, the literature study method, and the documentation method. The results showed that the Klaten Regency Inspectorate had carried out the LKPD review stage in accordance with the Minister of Home Affairs Regulation Number 4 of 2018 concerning the Implementation of the Accrual-Based Review of Local Government Financial Statements starting from the preparation stage, implementation stage, to the reporting stage. The results of the review conducted by the Klaten Regency Inspectorate for 2018-2020 have been followed up by the relevant work units adequately.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | review of financial statements, local government, financial statements, Regional Inspectorat, Reviu laporan keuangan, pemerintah daerah, Inspektorat Daerah |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 26 Jul 2023 06:59 |
| Last Modified: | 26 Jul 2023 06:59 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1795 |
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