Ayu, Made Shinta Sekar (2024) ANALISIS FAKTOR PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KUPANG. Masters thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini mengevaluasi berbagai faktor yang memengaruhi pelaksanaan tindak lanjut atas rekomendasi hasil pemeriksaan yang dikeluarkan oleh Badan Pemeriksa Keuangan (BPK) atas Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Kupang. Dengan mengadopsi pendekatan studi kasus melalui metode deskriptif kualitatif, penelitian ini berfokus pada Inspektorat Daerah. Data utama diperoleh melalui wawancara mendalam dengan narasumber kunci, termasuk pejabat Inspektorat dan auditor yang bertanggung jawab atas pemanfaatan Sistem Informasi Kerugian Negara/Daerah (SIKAD). Data sekunder, seperti Laporan Hasil Pemeriksaan (LHP), Ikhtisar Hasil Pemeriksaan Semester (IHPS), dan Ikhtisar Hasil Pemeriksaan Daerah (IHPD), juga dianalisis secara komprehensif. Temuan penelitian mengungkapkan bahwa pelaksanaan tindak lanjut masih terkendala oleh keterbatasan tenaga ahli, rendahnya kompetensi teknis, serta kendala geografis. Hingga tahun 2023, tingkat penyelesaian rekomendasi baru mencapai 63,21%, jauh di bawah target minimal 75% yang ditetapkan BPK. Meski demikian, Kabupaten Kupang tetap berhasil mempertahankan unqualified opinion atas LKPD sejak tahun 2022. Penelitian ini menyoroti pentingnya pengembangan kapasitas sumber daya manusia, peningkatan koordinasi lintas sektor, dan mitigasi hambatan logistik guna mengoptimalkan tindak lanjut rekomendasi serta menjaga keberlanjutan akuntabilitas keuangan pemerintah daerah. Kata kunci: Tindak Lanjut atas Rekomendasi Audit; Laporan Keuangan Pemerintah Daerah; Tantangan Penyelesaian Tindak Lanjut. The purpose of this study is to examine the variables influencing the implementation of the audit recommendations made by the Supreme Audit Board (BPK) regarding the Kupang Regency's Local Government Financial Report (LKPD). This study uses a case study methodology and a qualitative descriptive method to examine the Inspectorate of Kupang Regency. Data were collected through in-depth interviews with key informants, including the Secretary of the Regional Inspectorate, Functional Supervisors, and an Auditor as the Administrator of the State/Regional Loss Information System (SIKAD). Documentation of pertinent reports, including Audit Reports (LHP), Semester Audit Reports (IHPS), and Regional Audit Reports (IHPD), provided secondary data. The results show that the follow-up procedure has a number of obstacles, such as a lack of human resources, a lack of knowledge about the SIKAD application, and logistical issues brought on by Kupang Regency's vast and tough terrain. Furthermore, as of 2023, only 63.21% of the suggestions have been put into practice, falling short of the BPK-established minimum of 75%. Kupang Regency has shown a dedication to enhancing financial governance by effectively maintaining an unqualified opinion (WTP) on its financial report since 2022 in spite of these obstacles. This study comes to the conclusion that strengthening the follow-up process requires eliminating logistical obstacles, increasing human resource capability, and maximizing stakeholder collaboration. Maintaining the WTP status of Kupang Regency's financial reporting and meeting BPK's follow-up goals depend on these activities. KEYWORDS: Follow-Up on Audit Recommendations; Local Government Financial Reports; Follow-Up Completion Challenges
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 09 May 2025 03:21 |
| Last Modified: | 09 May 2025 03:21 |
| URI: | http://repository.untar.ac.id/id/eprint/46744 |
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