SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCE
DPRD supervision of the follow-up to the results of BPK's examination of LKPD Prov. South Sulawesi is important so that the findings can be followed up in accordance with the recommendations, so that there is accountability after the regional finances suffer losses . This is because, there are...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Tadulako University
2021-12-01
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| Series: | Tadulako Law Review |
| Subjects: | |
| Online Access: | http://jurnal.untad.ac.id/jurnal/index.php/TLR/article/view/17878 |
| _version_ | 1797657988023975936 |
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| author | Citra Nasir Aminuddin Ilmar Romi Librayanto |
| author_facet | Citra Nasir Aminuddin Ilmar Romi Librayanto |
| author_sort | Citra Nasir |
| collection | DOAJ |
| description | DPRD supervision of the follow-up to the results of BPK's examination of LKPD Prov. South Sulawesi is important so that the findings can be followed up in accordance with the recommendations, so that there is accountability after the regional finances suffer losses . This is because, there are still recommendations in the BPK LHP that have not been followed up so that there are still many state financial managements that are not in accordance with the internal control system and compliance with laws and regulations that must be followed up by local governments as regional financial managers. This study aims to analyze the planning, organization, implementation and control of DPRD Supervision of the follow-up to the results of the examination of the Government LKPD Prov. South Sulawesi. This research is an empirical research . The results of this study indicate that in the DPRD's supervision of the follow-up to the results of the Prov. South Sulawesi FY 2019 , still found weaknesses in the implementation of the internal control system in non-compliance with laws and regulations and in its implementation there were still recommendations that had not been followed up by the Regional Government. The DPRD's supervision of the implementation of the follow-up to the BPK's LHP did not have an impact on the implementation of the BPK's recommendations so that the percentage of follow-up in accordance with the recommendations from 2005 to 2020 Prov. South Sulawesi only amounted to 70.88%. Then, the rules related to the follow-up to the BPK LHP only regulates the discussion of the BPK LHP, it's just that the final conclusion of the discussion on a finding depends on the decision of the DPRD chairman and the leadership of each faction so that it is political in nature and there are no arrangements for evaluating the compliance of local governments in following up on the BPK LHP. |
| first_indexed | 2024-03-11T17:52:38Z |
| format | Article |
| id | doaj.art-f4d8f8bcadfd45ffa2ea5d6ea8044bfb |
| institution | Directory Open Access Journal |
| issn | 2527-2977 2527-2985 |
| language | English |
| last_indexed | 2024-03-11T17:52:38Z |
| publishDate | 2021-12-01 |
| publisher | Tadulako University |
| record_format | Article |
| series | Tadulako Law Review |
| spelling | doaj.art-f4d8f8bcadfd45ffa2ea5d6ea8044bfb2023-10-18T02:02:42ZengTadulako UniversityTadulako Law Review2527-29772527-29852021-12-016213914712514SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCECitra Nasir0Aminuddin Ilmar1Romi Librayanto2Hasanuddin UniversityHasanuddin UniversityHasanuddin UniversityDPRD supervision of the follow-up to the results of BPK's examination of LKPD Prov. South Sulawesi is important so that the findings can be followed up in accordance with the recommendations, so that there is accountability after the regional finances suffer losses . This is because, there are still recommendations in the BPK LHP that have not been followed up so that there are still many state financial managements that are not in accordance with the internal control system and compliance with laws and regulations that must be followed up by local governments as regional financial managers. This study aims to analyze the planning, organization, implementation and control of DPRD Supervision of the follow-up to the results of the examination of the Government LKPD Prov. South Sulawesi. This research is an empirical research . The results of this study indicate that in the DPRD's supervision of the follow-up to the results of the Prov. South Sulawesi FY 2019 , still found weaknesses in the implementation of the internal control system in non-compliance with laws and regulations and in its implementation there were still recommendations that had not been followed up by the Regional Government. The DPRD's supervision of the implementation of the follow-up to the BPK's LHP did not have an impact on the implementation of the BPK's recommendations so that the percentage of follow-up in accordance with the recommendations from 2005 to 2020 Prov. South Sulawesi only amounted to 70.88%. Then, the rules related to the follow-up to the BPK LHP only regulates the discussion of the BPK LHP, it's just that the final conclusion of the discussion on a finding depends on the decision of the DPRD chairman and the leadership of each faction so that it is political in nature and there are no arrangements for evaluating the compliance of local governments in following up on the BPK LHP.http://jurnal.untad.ac.id/jurnal/index.php/TLR/article/view/17878examination resultsfollow-upregional financesupervision |
| spellingShingle | Citra Nasir Aminuddin Ilmar Romi Librayanto SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCE Tadulako Law Review examination results follow-up regional finance supervision |
| title | SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCE |
| title_full | SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCE |
| title_fullStr | SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCE |
| title_full_unstemmed | SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCE |
| title_short | SUPERVISION OF FOLLOW-UP RESULTS OF AUDIT REPORT LOCAL GOVERNMENT FINANCE |
| title_sort | supervision of follow up results of audit report local government finance |
| topic | examination results follow-up regional finance supervision |
| url | http://jurnal.untad.ac.id/jurnal/index.php/TLR/article/view/17878 |
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