Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Konsistensi aparat pengawasan internal pemerintah (APIP) untuk meningkatkan kualitas laporan keuangan Provinsi Gorontalo

Alfiyah Agussalim (Universitas Bina Taruna Gorontalo)
Dwi Nur Handayani (Universitas Bina Taruna Gorontalo)



Article Info

Publish Date
25 May 2022

Abstract

The Regional Government Financial Report is a form of government accountability to the community in the form of the Regional Revenue and Expenditure Budget (APBD). Financial reports made by local governments must be of high quality and in accordance with standards. For this reason, APIP is needed to oversee the activities or programs of the local government so that the program runs according to its objectives. This study aims to describe the consistency of the Government Internal Supervisory Apparatus (APIP) to improve the quality of the Gorontalo provincial government's financial reports. The focus of this research is audit, review, evaluation, monitoring and other supervisory activities.The sampling technique was carried out by purposive sampling and the informants in this study were the Inspectorate of the Gorontalo Province Inspectorate and several related work units at the Gorontalo Provincial Inspectorate. The data collection techniques used are observation, interview, and documentation techniques. The data obtained were analyzed through the stages of data collection, data presentation and drawing conclusions. From the results of the study, it can be concluded that with the consistency and APIP can realize government accountability and quality Local Government Financial Reports.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...