Implementation of Local Government Financial Reporting and Community Welfare
DOI:
https://doi.org/10.55908/sdgs.v11i6.1223Keywords:
implementation financial report, the supreme audit agency, community welfareAbstract
Objective: Research objectives financial reports as a means of accountability for its financial performance to the public.
Theoretical framework: The primary objective of government-led development initiatives is to promote the well-being of the community. This objective is reflected in the formulation of programs and budgets that incorporate measures of community welfare. Furthermore, the program and budget are reported to the public through the Supreme Audit Agency (BPK) to determine budget accountability and performance. The Kediri City Government must be able to present financial reports that contain financial information that is not only of good quality but is able to spur economic growth that has an impact on people's welfare.
Method: The present study, conducted in the urban setting of Kediri, employs a qualitative descriptive approach. Data collection methods encompass observation, interviews, and documentation. The analysis of data follows the Miles and Huberman model, involving the stages of data reduction, data presentation, and drawing conclusions.
Results: The findings of the research indicate that the incorporation of financial statement reporting within the Kediri city government has adhered to the appropriateness of government accounting standards, sufficiency of disclosure, adherence to laws and regulations, and the efficacy of the internal control system.
Conclusion: The findings of the BPK audit indicate that the financial reporting of entities within the Kediri City Government has received a Unqualified Opinion(WTP). This Kediri City Government Financial Report also shows how the programs implemented by the Kediri City Government seek to improve the people's standard of living.
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