ANALISIS KUALITAS LAPORAN KEUANGAN PADA BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPPELITBANGDA) KABUPATEN OGAN KOMERING ULU PERIODE 2022-2024

Abstract

Financial reports are crucial for ensuring openness and accountability in regional financial management. Nonetheless, issues such as non-adherence to Government Accounting Standards (SAP), inconsistency, and limited public access to financial data often persist in local governments. This study seeks to evaluate the quality of financial reports produced by the Regional Development Planning, Research and Development Agency (Bappelitbangda) of Ogan Komering Ulu Regency for the 2022–2024 period, focusing on adherence to SAP, as well as transparency and consistency in reporting. This research employs a qualitative descriptive methodology, using data gathering methods such as observation, interviews, and document analysis. The study's findings indicate that the Bappelitbangda financial report has been formulated in compliance with accrual-based SAP, aided by the SIPD application system and technical directives from BKAD. The compliance level with SAP is notably strong, as shown by the continuously acquired Unqualified Opinion (WTP) over three years. Moreover, openness is achieved by the inclusion of supporting documents and the online publishing of LKPD, while consistency is demonstrated by the regularity of the report structure throughout the years. The analysis concludes that the quality of Bappelitbangda's financial reports quite adheres to the norms of public accountability. It is essential to enhance human resource capability and strengthen internal oversight to sustain and elevate the quality of financial reporting moving forward.