Analisa Kompetensi Aparatur Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada BPKAD Kabupaten Sidoarjo

Novita, Febrianti (2025) Analisa Kompetensi Aparatur Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada BPKAD Kabupaten Sidoarjo. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Laporan keuangan pemerintah daerah berperan penting dalam mewujudkan akuntabilitas publik. Penelitian ini dilakukan untuk menilai apakah kompetensi aparatur dan penerapan Sistem Pengendalian Intern Pemerintah (SPIP) di BPKAD Kabupaten Sidoarjo telah mampu mendukung tersusunnya laporan keuangan yang berkualitas. Permasalahan seperti keterlambatan pencatatan aset, ketidaksesuaian data, serta pemanfaatan aplikasi keuangan yang belum optimal menjadi dasar penelitian ini. Pendekatan yang digunakan adalah kualitatif deskriptif, sumber data yang digunakan yakni data primer dan data sekunder melalui wawancara, observasi, dan dokumentasi terhadap pengelola akuntansi, pengelola data dan informasi, serta pengelola pemanfaatan BMD. Analisis dilakukan menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa kompetensi aparatur sudah baik, namun masih perlu peningkatan dalam penguasaan sistem informasi keuangan digital. SPIP telah diterapkan, tetapi memerlukan penguatan konsistensi prosedur, monitoring, dan pemanfaatan teknologi. Keduanya terbukti saling mendukung dalam menghasilkan laporan keuangan yang andal. Penelitian ini menyarankan peningkatan pelatihan aparatur, optimalisasi aplikasi keuangan, koordinasi antarsubunit, serta penguatan implementasi SPIP digital.

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