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Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan Laporan Keuangan di Pemerintah Daerah Kabupaten Sarmi

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 7 No. 1 (2024) · pp. 1–11

DOI
10.52062/jaaa.v7i1.4640
Published
2024-05-31
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

Abstract To supervise the management and responsibility of state/regional finances, BPK audits the financial statements of the central and regional governments every year. After that, BPK prepares an Audit Report (LHP), submitted to the House of Representatives, the Regional Representative Council, and the Regional House of Representatives by their respective authorities. The audit results were also submitted to the government and the leaders of the inspected agencies to follow up on the results. This collaborative process ensures the audit results are improved under the BPK's suggestions/recommendations. This study is quantitative descriptive research with a survey approach. The data collection technique uses a questionnaire. Data processing is carried out using the SPSS 21 application. The number of samples in this study is 30 respondents. The study results show that the performance assessment and quality of BPK recommendations significantly affect completing the follow-up of BPK recommendations. Keywords: Performance Assessment, Quality of BPK Recommendations, and Process for Completing Follow-up of BPK Recommendations. Abstrak Untuk mengawasi pengelolaan dan tanggung jawab terhadap keuangan negara/daerah, setiap tahun, BPK melakukan pemeriksaan terhadap laporan keuangan pemerintah pusat dan daerah. Setelah itu, BPK menyusun Laporan Hasil Pemeriksaan (LHP) yang disampaikan kepada Dewan Perwakilan Rakyat, Dewan Perwakilan Daerah, dan Dewan Perwakilan Rakyat Daerah sesuai dengan kewenangan masing-masing. Hasil pemeriksaan juga disampaikan kepada pemerintah dan pimpinan instansi yang diperiksa untuk menindaklanjuti rekomendasi hasil pemeriksaan agar dapat diperbaiki sesuai dengan saran/rekomendasi BPK. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan jenis pendekatan survey. Teknik pengumpulan data menggunakan kuesioner. Pengolahan data dilakukan dengan menggunakan aplikasi SPSS 21. Jumlah sampel dalam penelitian ini yaitu 30 responden. Hasil penelitian menunjukan bahwa penilaian kinerja dan kualitas rekomendasi BPK berpengaruh singnifikan terhadap proses penyelesaian tindak lanjut rekomendasi BPK. Kata Kunci: Penilaian Kinerja, Kualitas Rekomendasi BPK dan Proses Penyelesaian Tindak Lanjut Rekomendasi BPK.

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35 authors · 103 co-authorship links

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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Agustinus SalleAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Bill PangayowAffiliation unknown1
Deny DermawanAffiliation unknown1
John BlesiaAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
kostantina safisaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Charles MarpaungAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Novalia Herlina BleskaditAffiliation unknown1
Novelya A DiningsihAffiliation unknown1
Jesika Nikita C SaerangAffiliation unknown1
Bonifasia Elitha BharantiAffiliation unknown1
Nimrod BasnaAffiliation unknown1
Elia Madatu TandililingAffiliation unknown1
Sara Marlyn ParuAffiliation unknown1
Maria Apriane PattyAffiliation unknown1
Siti RofingatunAffiliation unknown1
Dytha Meininta NababanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan Laporan Keuangan di Pemerintah Daerah Kabupaten Sarmi</dc:title>
	<dc:creator>Boyar, Matias</dc:creator>
	<dc:creator>Siahay, Adolf</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:description xml:lang="en-US">Abstract
To supervise the management and responsibility of state/regional finances, BPK audits the financial statements of the central and regional governments every year. After that, BPK prepares an Audit Report (LHP), submitted to the House of Representatives, the Regional Representative Council, and the Regional House of Representatives by their respective authorities. The audit results were also submitted to the government and the leaders of the inspected agencies to follow up on the&amp;nbsp;results. This collaborative process ensures the audit results are improved under the BPK's suggestions/recommendations. This study is quantitative descriptive research with a survey approach. The data collection technique uses a questionnaire. Data processing is carried out using the SPSS 21 application. The number of samples in this study is 30 respondents. The study results show that the performance assessment and quality of BPK recommendations significantly affect completing the follow-up of BPK recommendations.
Keywords: Performance Assessment, Quality of BPK Recommendations, and Process for Completing Follow-up of BPK Recommendations.
&amp;nbsp;
Abstrak
Untuk mengawasi pengelolaan dan tanggung jawab terhadap keuangan negara/daerah, setiap tahun, BPK melakukan pemeriksaan terhadap laporan keuangan pemerintah pusat dan daerah. Setelah itu, BPK menyusun Laporan Hasil Pemeriksaan (LHP) yang disampaikan kepada Dewan Perwakilan Rakyat, Dewan Perwakilan Daerah, dan Dewan Perwakilan Rakyat Daerah sesuai dengan kewenangan masing-masing. Hasil pemeriksaan juga disampaikan kepada pemerintah dan pimpinan instansi yang diperiksa untuk menindaklanjuti rekomendasi hasil pemeriksaan agar dapat diperbaiki sesuai dengan saran/rekomendasi BPK. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan jenis pendekatan survey. Teknik pengumpulan data menggunakan kuesioner. Pengolahan data dilakukan dengan menggunakan aplikasi SPSS 21. Jumlah sampel dalam penelitian ini yaitu 30 responden. Hasil penelitian menunjukan bahwa penilaian kinerja dan kualitas rekomendasi BPK berpengaruh singnifikan terhadap proses penyelesaian tindak lanjut rekomendasi BPK.
Kata Kunci: Penilaian Kinerja, Kualitas Rekomendasi BPK dan Proses Penyelesaian Tindak Lanjut Rekomendasi BPK.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2024-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4640</dc:identifier>
	<dc:identifier>10.52062/jaaa.v7i1.4640</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 7 No. 1 (2024): Volume 7 Nomor 1 Mei 2024; 1-11</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 7 No 1 (2024): Volume 7 Nomor 1 Mei 2024; 1-11</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4640/3145</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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