The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA)
The purpose of this research is to describe and analyze the RKA review conducted by the West Pasaman District Inspectorate. In analyzing this research, the researcher used Permendagari Number 10 of 2018 concerning the Review of Development Planning Documents and the Annual Regional Budget, which is...
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| Format: | Article |
| Language: | English |
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FISIP UIN Sunan Gunung Djati Bandung, Jurusan Administrasi Publik
2023-07-01
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| Series: | Publica |
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| Online Access: | https://journal.uinsgd.ac.id/index.php/publica/article/view/28716 |
| _version_ | 1797263018989453312 |
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| author | Zakiah Darajat Hendri Koeswara Desna Aromatica |
| author_facet | Zakiah Darajat Hendri Koeswara Desna Aromatica |
| author_sort | Zakiah Darajat |
| collection | DOAJ |
| description | The purpose of this research is to describe and analyze the RKA review conducted by the West Pasaman District Inspectorate. In analyzing this research, the researcher used Permendagari Number 10 of 2018 concerning the Review of Development Planning Documents and the Annual Regional Budget, which is in the RKA review stage, where there is a Planning, Implementation and Reporting process. This type of research is qualitative with a descriptive approach. Interview data collection techniques, documentation and observation. Informants were selected using a purposive sampling technique. Data analysis used is data collection, data reduction, data presentation, and drawing conclusions. Data validation uses source triangulation. The results of the study show that the Inspectorate of West Pasaman Regency has guided Permendagri No. 10 of 2018 in general in implementing the RKA review as one of the supports for obtaining Unqualified opinion (WTP) by West Pasaman Regency, because planning needs to be considered early in anticipation of the occurrence of budgetary waste that can be detrimental to the region. The problems found in the implementation of this RKA review were the preparation of the Review Work Program (PRK) carried out by team members, in addition to that the implementation of the RKA review was not in accordance with the time specified in the Assignment Letter (SPT), due to the lengthy submission of supporting documents review by SKPD. However, there are still advantages to be gained from carrying out the RKA review at the West Pasaman District Inspectorate such as the implementation of Self-Office Training (PKS) in budget savings and the existence of tiered reviews in the implementation and reporting stages. |
| first_indexed | 2024-04-25T00:06:21Z |
| format | Article |
| id | doaj.art-d901dd9e37c243fbb28764837445565f |
| institution | Directory Open Access Journal |
| issn | 2085-6555 2715-9256 |
| language | English |
| last_indexed | 2024-04-25T00:06:21Z |
| publishDate | 2023-07-01 |
| publisher | FISIP UIN Sunan Gunung Djati Bandung, Jurusan Administrasi Publik |
| record_format | Article |
| series | Publica |
| spelling | doaj.art-d901dd9e37c243fbb28764837445565f2024-03-14T05:51:54ZengFISIP UIN Sunan Gunung Djati Bandung, Jurusan Administrasi PublikPublica2085-65552715-92562023-07-0115244045410.15575/jpan.v15i2.287167810The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA)Zakiah Darajat0Hendri Koeswara1Desna Aromatica2Universitas AndalasUniversitas AndalasUniversitas AndalasThe purpose of this research is to describe and analyze the RKA review conducted by the West Pasaman District Inspectorate. In analyzing this research, the researcher used Permendagari Number 10 of 2018 concerning the Review of Development Planning Documents and the Annual Regional Budget, which is in the RKA review stage, where there is a Planning, Implementation and Reporting process. This type of research is qualitative with a descriptive approach. Interview data collection techniques, documentation and observation. Informants were selected using a purposive sampling technique. Data analysis used is data collection, data reduction, data presentation, and drawing conclusions. Data validation uses source triangulation. The results of the study show that the Inspectorate of West Pasaman Regency has guided Permendagri No. 10 of 2018 in general in implementing the RKA review as one of the supports for obtaining Unqualified opinion (WTP) by West Pasaman Regency, because planning needs to be considered early in anticipation of the occurrence of budgetary waste that can be detrimental to the region. The problems found in the implementation of this RKA review were the preparation of the Review Work Program (PRK) carried out by team members, in addition to that the implementation of the RKA review was not in accordance with the time specified in the Assignment Letter (SPT), due to the lengthy submission of supporting documents review by SKPD. However, there are still advantages to be gained from carrying out the RKA review at the West Pasaman District Inspectorate such as the implementation of Self-Office Training (PKS) in budget savings and the existence of tiered reviews in the implementation and reporting stages.https://journal.uinsgd.ac.id/index.php/publica/article/view/28716inspectorate, unqualified opinion, rka review |
| spellingShingle | Zakiah Darajat Hendri Koeswara Desna Aromatica The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA) Publica inspectorate, unqualified opinion, rka review |
| title | The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA) |
| title_full | The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA) |
| title_fullStr | The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA) |
| title_full_unstemmed | The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA) |
| title_short | The Role of the Inspectorate of West Pasaman Regency in Maintaining Unqualified Opinion (WTP) through the Review of Work Plans and Budgets (RKA) |
| title_sort | role of the inspectorate of west pasaman regency in maintaining unqualified opinion wtp through the review of work plans and budgets rka |
| topic | inspectorate, unqualified opinion, rka review |
| url | https://journal.uinsgd.ac.id/index.php/publica/article/view/28716 |
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