Follow-up Analysis of Financial Management Examination Results within the General Election Supervisory Board of Maluku Province

Vendy Ilham Burungasy; Dwi  Hariyanti; Ferry H. Basuki

doi:10.35877/454RI.daengku2266

Vendy Ilham Burungasy Universitas Pattimura (ID)
Dwi Hariyanti Universitas Pattimura (ID)
Ferry H. Basuki Universitas Pattimura (ID)

https://doi.org/10.35877/454RI.daengku2266

Keywords: leadership commitment, human resource competence, internal control, literacy on legislation, limited infrastructure

Viewed = 0 time(s)

Abstract

This study aims to determine the extent to which the findings of the BPK and the Inspectorate have been followed up by the Bawaslu of Maluku Province and Bawaslu District. The method used is a qualitative method by taking a number of sample respondents from both Bawaslu, Maluku Province, and Bawaslu District. The results of the interview are then analyzed in the form of narration to draw conclusions. The results showed that the findings of the CPC had been followed up by 20% while the Inspectorate was 53%. The slow follow-up process is caused by several factors, namely: weak leadership commitment, inadequate human resource competence, weak internal control, lack of literacy on legislation and limited infrastructure

References

Andriany, B. (2013). Pengaruh Kualifikasi Auditor Internal terhadap Pencegahan Fraud (Kecurangan) Pengadaan Barang. Universitas Pasundan.
Arens, Alvin A. and Loebbecke, J. K. (2000). Auditing An Integrated Approach, 8th edition. Prentice Hall International Inc, Eanglewood Cliffs.
Boynton, Willian C, R. N. J. (2006). Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8th Edition. Willey & Sons.Inc.
Damanik, H. I. dan L. A. (2016). Pengaruh Financial Attitude, Financial Knowledge, Parental Income Terhadap Financial Management Behavior. Marauke. Jurnal Manajemen Teori Dan Terapan, 9(3).
Darmawan. (2013). Prinsip-Prinsip Perilaku Organisasi. Pena Semesta.
Essing, S. A., Saerang, D. P. E., & Lambey, L. (2017). Analisis Pelaksanaan Tindak Lanjut Hasil Pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Daerah di Kabupaten Kepulauan Talaud. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(1), 118–128. https://doi.org/10.35800/jjs.v8i1.15331
Hilgert, M. . & H. M. (2003). Household Financial Management: The Connection between Knowledge and Behavior. Federal Reserve Bulletin.
Irham, F. (2015). Analisis Laporan Keuangan. Alfabeta.
Miftah, T. dan. (2009). Kepemimpinan Dalam Manajemen. Rajawali Press.
Naeemullah, K., Muhammad, I.H., Muhammad, S., Uddin, M.N., & Shafqat, H. (2010). The Managerial Behavior of Secondary School Heads In Punjab (Pakistan). Educational Research and Reviews.
Nordiawan, Sondi Putra, dan R. (2007). Akuntansi Pemerintahan. Salemba Empat.
Nurdiansyah, Haris & Rahman., R., S. (2019). Pengantar Manajemen. Diandra Kreatif.
Purba, C. B. (2014). Efektivitas Tindak Lanjut Hasil Pemeriksaan Bpk Atas Laporan Keuangan Pemerintah Daerah Di Kalimantan Barat, Kalimantan Tengah, Dan Kalimantan Timur. Universitas Tarumanagara Journal of Accounting, 18(2), 77101. ecojoin.org
Purwidianti, W. dan M. R. (2016). Analisis Pengaruh Pengalaman Keuangan dan Tingkat Pendapatan Terhadap Perilaku Keuangan Keluarga di Kecamatan Purwokerto Timur. Jurnal Manajemen Dan Bisnis, 1(2), 141–148.
Putra, S. S., & Sentosa, M. F. (2021). Analisis Tindak lanjut Rekomendasi BPK Atas Laporan Keuangan Pemerintah Daerah Kabupaten Bandung Barat. ProBank, 6(1), 120–128. https://doi.org/10.36587/probank.v6i1.879
Rahman, O. P. dan F. A. (2001). Teori Stewardship: Tinjauan Konsep dan Implikasinya pada Akuntabilitas Organisasi Sektor Publik. Jurnal Bisnis Dan Akuntansi, 3(2), 418–432.
Sayekti, F. N. (2020). Tindak Lanjut Hasil Pemeriksaan Badan Pemeriksa Keuangan Atas Laporan Keuangan Pemerintah Kota Yogyakarta. ABIS: Accounting and Business Information Systems Journal, 5(3). https://doi.org/10.22146/abis.v5i3.59274