West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia
This research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial gover...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics, Universitas Negeri Malang
2018-03-01
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| Series: | JABE (Journal of Accounting and Business Education) |
| Subjects: | |
| Online Access: | http://journal.um.ac.id/index.php/jabe/article/view/11228 |
| _version_ | 1818966482722226176 |
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| author | Naufal Yazied Ali Djamhuri Lilik Purwanti |
| author_facet | Naufal Yazied Ali Djamhuri Lilik Purwanti |
| author_sort | Naufal Yazied |
| collection | DOAJ |
| description | This research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial government did four stages of preparation; there were strengthening the leaders’ commitment, developing policies in obtaining an unqualified opinion, following-up BPK-RI’s findings, and organizing asset management. Meanwhile, to maintain the unqualified opinion, NTB provincial government did six stages, there were increasing the leaders’ commitment, following up the findings of BPK-RI, establishing accounting policies and procedures, conducting internal control system, increasing the resources of local government officials, and developing the information system of financial and regional assets. |
| first_indexed | 2024-12-20T13:33:36Z |
| format | Article |
| id | doaj.art-ae38170428b647a48ccef83994472e07 |
| institution | Directory Open Access Journal |
| issn | 2528-7281 2528-729X |
| language | English |
| last_indexed | 2024-12-20T13:33:36Z |
| publishDate | 2018-03-01 |
| publisher | Faculty of Economics, Universitas Negeri Malang |
| record_format | Article |
| series | JABE (Journal of Accounting and Business Education) |
| spelling | doaj.art-ae38170428b647a48ccef83994472e072022-12-21T19:39:01ZengFaculty of Economics, Universitas Negeri MalangJABE (Journal of Accounting and Business Education)2528-72812528-729X2018-03-012210.26675/jabe.v2i2.112287412West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of IndonesiaNaufal YaziedAli DjamhuriLilik PurwantiThis research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial government did four stages of preparation; there were strengthening the leaders’ commitment, developing policies in obtaining an unqualified opinion, following-up BPK-RI’s findings, and organizing asset management. Meanwhile, to maintain the unqualified opinion, NTB provincial government did six stages, there were increasing the leaders’ commitment, following up the findings of BPK-RI, establishing accounting policies and procedures, conducting internal control system, increasing the resources of local government officials, and developing the information system of financial and regional assets.http://journal.um.ac.id/index.php/jabe/article/view/11228BPK-RI, NTB, unqualified opinion |
| spellingShingle | Naufal Yazied Ali Djamhuri Lilik Purwanti West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia JABE (Journal of Accounting and Business Education) BPK-RI, NTB, unqualified opinion |
| title | West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia |
| title_full | West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia |
| title_fullStr | West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia |
| title_full_unstemmed | West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia |
| title_short | West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia |
| title_sort | west nusa tenggara ntb provincial government s efforts in obtaining and maintaining unqualified opinion by the audit board of indonesia |
| topic | BPK-RI, NTB, unqualified opinion |
| url | http://journal.um.ac.id/index.php/jabe/article/view/11228 |
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