Strategi Pemerintah Kota Bogor dalam Meningkatkan dan Mempertahankan Kualitas Laporan Keuangan

Authors

  • Mochamad Ramdani Ministry Of Finance Directorate General of Treasury

DOI:

https://doi.org/10.32487/jshp.v7i2.1666

Keywords:

Financial Accounting, Management of Strategic

Abstract

The Reformation Era has led changes in government system in which people demand a good and clean governance indicated by transparency and accountability of state financial reports. Bogor City Government since 2016 until 2021 able to obtain and maintain a WTP opinion assessment from the BPK on the Regional Government Financial Reports which it made from 2006 to 2015 has never received a WTP opinion assessment. The purpose of the reseach to analyze quality of financial reports of Bogor city, and to formulate a strategy of quality improvement and maintain on financial reports. This research use primary data collected using questionnaires and interviews. Data sources are related to the method of rating scale analysis to measure the quality of LKPD, SWOT analysis in determining strategy alternatives and the use of QSPM in determining priority strategy. The research result shows quality the financial reports on Bogor city falls into a category of fairly good. The prioritized strategy in improving and maintain the quality of LKPD of Bogor city is leadership reinforcement.

References

David, FR. (2002). Manajemen Strategis: Konsep. Versi Bahasa Indonesia. Edisi ketujuh. Jakarta, Indonesia: PT. Prenhallindo.

David, FR. (2011). Strategic Management: Concepts and Cases. 13th Ed. New Jersey, Amerika Serikat: Prentice Hall.

Lillrank, P. (2003). The quality of information. International Journal of Quality & Reliability Management. 20(6):691-703.

Mahaputra IPUR, Putra IW. (2014). Analisis Faktor-Faktor Yang Memengaruhi Kualitas Informasi Pelaporan Keuangan Pemerintah Daerah. E-Jurnal Akuntansi Universitas Udayana. 8(2):230-244.

Nickols, F. (2016). Strategy Definitions & Meanings [Internet]. [diunduh pada 2022 Des 12]. Tersedia pada: http://www.nickols.us/strategy_definitions.pdf

Pemerintah Kota Bogor. (2016). Peraturan Daerah Kota Bogor Nomor 7 Tahun 2016 tentang Pembentukan dan Susunan Perangkat Daerah Kota Bogor. Bogor: Author

Rangkuti, F. (2014). Teknik Membedah Kasus Bisnis: Analisis SWOT. Jakarta, Indonesia: PT Gramedia Pustaka Utama.

Republik Indonesia. (2010). Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintah. Jakarta: Author

Reschiwati, Puspita, A. (2020). Analisis Penerapan Standar Akuntansi Pemerintah dan Kompetensi Sumber Daya Manusia : Pengaruhnya terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Bogor. Jakarta, Indonesia: STIE Y.A.I.

Solihin, I. (2012). Manajemen Strategik. Jakarta, Indonesia: Erlangga.

Staubus, GJ. (2000). The Decision Usefulness Theory of Accounting: A Limited History. New York, Amerika Serikat: Routledge Publishing Inc.

Sugiyono. (2013). Metode Penelitian Kombinasi (Mixed Methods). Bandung, Indonesia: Alfabeta Bandung.

Sumaryanto, Faletehan, F.A., Rachmina, D. (2017). Strategi Peningkatan Kesiapan Aparatur Pemerintah Kota Bogor Dalam Impelementasi Sistem Informasi Pengelolaan Keuangan Daerah. Bogor, Indonesia: Jurnal Manajemen Pembangunan Daerah.

Tugiman, H. (1996). Pengantar Audit Sistem Informasi. Yogyakarta, Indonesia: Kanisius.

Whiteney, F.L. (1960). The Elements of Resert Asian Eds. Osaka, Jepang: Overseas Book Co.

Wilkinson, J.W., Cerullo, M.J., Raval, V., Wong-On-Wing, B. (1999). Accounting Information Systems: Essential Concepts and Applications, 4th Edition. New York, Amerika Serikat: John Wiley & Sons.

Xu, H, Nord, J.H., Nord, G.D., Lin, B. (2003). Key issues of accounting information quality management: Australian case studies. Industrial Management & Data Systems. 103(7):461 – 470.

Yudianta IGA, Erawati NMA. (2012). Pengaruh Kapasitas Sumber Daya Manusia Pemanfaatan Informasi Teknologi Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana. 1(1).

Downloads

Published

2023-05-22

Issue

Vol. 7 No. 2 (2023): JSHP (Jurnal Sosial Humaniora dan Pendidikan)

Section

Public Policy

License

Authors who publish with this journal agree to the following terms:
  1. Authors retain copyright and grant the Journal of JSHP right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY-SA 4.0) that allows others to scopy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).