Lanopa, Dio (2022) Tinjauan atas Reviu LKPD Kota Pekalongan Tahun 2020 oleh Inspektorat Daerah Kota Pekalongan. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pemerintah daerah menyusun Laporan Keuangan Pemerintah Daerah (LKPD) setiap tahunnya sebagai bentuk pertanggungjawaban atas pelaksanaan APBD. Laporan keuangan perlu disusun dengan baik sehingga mampu memberikan informasi yang relevan, andal, serta bebas dari salah saji material. Maka dari itu, Pemerintah Daerah perlu memeriksa bahwa laporan keuangan yang disusun telah sesuai Standar Akuntansi Pemerintah (SAP) dan Sistem Pengendalian Intern (SPI) yang memadai sebelum diserahkan ke BPK untuk diberikan opini. Proses pemeriksaan ini disebut dengan reviu laporan keuangan pemerintah daerah. Pemerintah Kota Pekalongan dalam enam tahun terakhir mendapatkan opini Wajar Tanpa Pengecualian (WTP) secara berturut-turut. Penelitian ini bertujuan untuk meninjau prosedur serta strategi yang dilakukan atas pelaksanaan reviu LKPD Kota Pekalongan Tahun 20202 oleh Inspektorat Kota Pekalongan. Metode analisis yang digunakan yaitu analisis kualitatif dengan melakukan tinjauan pustaka, wawancara, serta dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan reviu yang digunakan oleh Inspektorat Kota Pekalongan telah sesuai dengan peraturan yang berlaku. Selanjutnya, strategi yang dilakukan selama proses reviu LKPD 2020 yaitu pelaksanaan reviu dengan mengandalkan pertimbangan risiko serta penggunaan analisis vertikal dan horizontal./The Local government prepares the Local Government Financial Report (LKPD) annually as a form of accountability for the implementation of APBD. Financial statements need to be prepared properly so that they are able to provide information that is relevant, reliable, and free from material misstatement. Therefore, the Local Government needs to check that the financial statements prepared are following the Government Accounting Standards (SAP) and an adequate Internal Control System (SPI) before being submitted to the BPK for an opinion. This process is known as a local government financial report review. In the last six years, Pekalongan City Government has received Unqualified Opinions (WTP) in a row. This study aims to review the procedures and strategies carried out for the implementation of the Pekalongan City LKPD review in 2020 by the Pekalongan City Inspectorate. The analytical method used is a qualitative analysis by conducting a literature review, interviews, and documentation. The results showed that the implementation of the review used by the Inspectorate of Pekalongan City was following the applicable regulations. Furthermore, the strategy carried out during the 2020 LKPD review process is the implementation of a review by relying on risk considerations and the use of vertical and horizontal analysis.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | reviu, prosedur reviu, laporan keuangan, pemerintah daerah, LKPD, inspektorat daerah, review, review procedure, financial report, local government, LKPD, local inspectorate |
| 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 Jan 2023 03:25 |
| Last Modified: | 26 Jan 2023 03:25 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/808 |
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