Legislature Role in Local Government Financial Management  

Oleh:

Setyaningrum, Dyah

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Mini Economica Media Komunikasi Ilmu Ekonomi no. 44 (Apr. 2015), page 107-112.
Topik: BPK; Legislature Role; Local Government Financial Management

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM89 Non-tandon: tidak ada Tandon: 1

Lihat Detail Induk

Isi artikel

Financial statements preparation by the central and local government is the embodiment of the accountability and transparency principles in the state financial management. The purpose of government’s financial statements is to provide useful information for users in assessing accountability and make good decision making in economic, social and political area. The Audit Board of the Republic of Indonesia (BPK) is government institution that conducts audit on central/local government financial statement and gives opinion on the fairness of the information presented in the financial statements in order not to mislead the users. The Presidential Decree No. 81/2010 which was followed-up by Ministry Decree No. 20/2010 about Road Map of Bureaucratic Reforms 2010-2014 mentioned that one of the indicators of bureaucratic reform success in order to create clean and free government from corruption, collusion and nepotism (KKN) is achieving 100% Unqualified Audit Opinion (WTP) for the Central Government and Ministry Institutions and 60% for Local Government in 2014.

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