Tinjauan Proses Reviu Atas Laporan Keuangan Pemerintah Kota Semarang Oleh Inspektorat Kota Semarang

RAHMAWAN, FARKHAN PUTRA (2022) Tinjauan Proses Reviu Atas Laporan Keuangan Pemerintah Kota Semarang Oleh Inspektorat Kota Semarang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Inspektorat Daerah sebagai APIP melaksanakan reviu laporan keuangan daerah. Reviu laporan keuangan dilaksanakan untuk memberikan keyakinan terbatas atas laporan keuangan pemerintah daerah. Reviu dilaksanakan sebelum laporan keuanagn diberikan ke Badan Pemerika Keuangan (BPK). Penelitian ini bertujuan untuk meninjau proses reviu yang dilaksanakan oleh Inspektorat Kota Semarang sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2018 tentang Pelaksanaan Reviu Atas Laporan Keuangan Pemerintah Daerah Berbasis Akrual. Metode pengambilan data yang digunakan penulis adalah metode wawancara dan metode studi pustaka. Hasil penelitian menunjukkan bahwa Inspektorat Kota Semarang telah melaksanakan proses reviu laporan keuangan sesuai dengan Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2018 tentang Pelaksanaan Reviu Atas Laporan Keuangan Pemerintah Daerah Berbasis Akrual. / The Regional Inspectorate as APIP reviews of regional financial reports. A review of the financial statements is carried out to provide limited assurance on the financial statements of local governments. The review is carried out before the financial report is submitted to the Audit Board of Republic of Indonesia (BPK). This study aims to review the process of reviews by the Semarang City Inspectorate in accordance with the Minister of Home Affairs Regulation Number 4 of 2018 about the Implementation of the Accrual-Based Review of Local Government Financial Statements. The data collection method used by the author is the interview method and the literature study method. The results showed that the Inspectorate of Semarang City had carried out the process of reviewing financial statements in accordance with the Minister of Home Affairs Regulation Number 4 of 2018 about the Implementation of the Accrual-Based Review of Local Government Financial Reports.

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