ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulANALISIS TEMUAN AUDIT PADA PEMERINTAH KAB/KOTA DI SULAWESI TENGAH (Studi Pada Pemerintah Kabupaten/Kota Di Sulawesi Tengah Tahun Anggaran 2018-2022) |
| Nama: AYU WULANDARI |
| Tahun: 2024 |
| Abstrak ABSTRACT This research aims to analyze audit findings conducted on the regency/city governments in Central Sulawesi. The research method employed is a case study, involving the collection of audit findings data from audit reports published by the Supreme Audit Board (Badan Pemeriksa Keuangan or BPK) and related data from the respective regency/city governments. The analysis focuses on major audit findings within the BPK audit results, particularly on errors in internal control practices performed by the regency/city governments in Central Sulawesi. The analysis results indicate that the errors found by the BPK team are mostly attributed to ineffective internal controls implemented by the regency/city governments in Central Sulawesi. This is evidenced by the percentage increase in errors originating from the internal control system, reaching an average of 105% in 2019, 201% in 2020, 118% in 2021, and 120% in 2022. Audit findings are related to ineffective financial management, violations of administrative procedures, and non-compliance with regulatory regulations. This research provides in-depth insights into the challenges faced by the regency/city governments in Central Sulawesi in carrying out governance tasks and financial management. The implications of these findings can serve as a basis for policy improvements and management practices at the local level to enhance government accountability and performance. |