Abstract:The purpose of this study is to determine the effect of audit quality on the quality of local government financial statements (LKPD). The quality of the audit is measured by the proxy level of completion or follow-up on the recommendation of the audit result (TLRHP), covering three factors namely the problem of weaknesses of accounting and reporting control systems, budget execution control, internal control structure, and non-compliance factor to the provisions and laws. While the quality of LKPD is measured by the proxy of audit opinion. The study sample used LKPD data from 2011-2015 provinces, cities and districts in Java and Sumatera region covering 279 LKPD (51%) of LKPD population throughout Indonesia. The result of analysis with regression method (least square method) shows that follow-up improvement over weakness of accounting and reporting control, budget execution control, internal control structure, and compliance to regulation and legislation have positive effect to LKPD quality. The greatest influence is shown by improvements over the weaknesses of accounting and reporting control systems. The implications of the research results are to improve the quality of LKPD, monitoring the follow-up improvement on the recommendations of LKPD audit results by BPK auditors should be intensified, with priority monitoring on TLRHP issues of weaknesses of accounting and reporting control systems.Keywords: Public Sector, Audit Quality, Internal Control System, Regulatory Compliance, Follow-up Inspection Result, Quality of Financial Statement Abstrak: Tujuan penelitian adalah untuk mengetahui pengaruh kualitas audit terhadap kualitas laporan keuangan pemerintah daerah (LKPD). Kualitas audit diukur dengan proksi tingkat penyelesaian atau tindak lanjut atas rekomendasi hasil audit (TLRHP), meliputi tiga faktor yaitu permasalahan kelemahan sistem pengendalian akuntansi dan pelaporan, pengendalian pelaksanaan anggaran, struktur pengendalian intern, dan faktor ketidakpatuhan terhadap ketentuan dan peraturan perundang-undangan. Sedangkan kualitas LKPD diukur dengan proksi opini audit. Sampel penelitian menggunakan data LKPD tahun 2011-2015 provinsi, kota, dan kabupaten di wilayah Jawa dan Sumatera meliputi 279 LKPD (51%) dari populasi LKPD seluruh Indonesia. Hasil analisis dengan metode regresi (least square method) menunjukkan bahwa tindak lanjut perbaikan atas kelemahan pengendalian akuntansi dan pelaporan, pengendalian pelaksanaan anggaran, struktur pengendalian intern, dan kepatuhan terhadap peraturan dan perundang-undangan berpengaruh positif terhadap kualitas LKPD. Pengaruh terbesar ditunjukkan oleh perbaikan atas kelemahan sistem pengendalian akuntansi dan pelaporan. Implikasi dari hasil penelitian yaitu untuk meningkatkan kualitas LKPD, pemantauan tindak lanjut perbaikan atas rekomendasi hasil audit LKPD oleh auditor BPK harus diintensifkan, dengan prioritas pemantauan atas TLRHP permasalahan kelemahan sistem pengendalian akuntansi dan pelaporan.

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Uji Kompetensi Keahlian (UKK) merupakan proses penilaian melalui pengumpulan bukti yang relevan apakah seseorang kompeten atau belum kompeten pada suatu klasifikasi tertentu. UKK diikuti oleh siswa dan siswi Sekolah Menengah Kejuruan (SMK). UKK disusun berdasarkan skema sertifikasi sesuai dengan jenjang kualifikasi peserta UKK yang memuat kemampuan untuk melaksanakan pekerjaan spesifik, operasional dan penjaminan mutu.  Peraturan Menteri Pendidikan dan Kebudayaan Nomor 34 tahun 2018 tentang Standar Nasional Pendidikan SMK/MAK, tujuan penilaian hasil belajar adalah: (1) mengetahui tingkat capaian hasil belajar siswa; (2) mengetahui pertumbuhan dan perkembangan peserta didik; (3) mendiagnosis kesulitan belajar peserta didik; (4) mengetahui efektivitas proses pembelajaran; dan (5) mengetahui pencapaian kurikulum.  Sedangkan tujuan pelaksanaan Ujian Kompetisi Keahlian (UKK) adalah: (a) mengukur pencapaian kompetensi siswa SMK yang telah menyelesaikan proses pembelajaran sesuai kompetensi keahlian yang ditempuh; (b) memfasilitasi siswa SMK yang akan menyelesaikan pendidikannya untuk mendapatkan sertifikat kompetensi dan/atau sertifikat uji kompetensi; (c) mengoptimalkan pelaksanaan sertifikasi kompetensi yang berorientasi pada capaian kompetensi lulusan SMK sesuai Kerangka Nasional Indonesia; (d) memfasiliasi kerjasama SMK dengan dunia usaha/industri dalam rangka pelaksanaan uji kompetensi sesuai kebutuhan dunia usaha dan dunia industri. Kompetensi keahlian akuntansi adalah salah satu bagian dari bidang keahlian bisnis manajemen di SMK Bina Sejahtera yang mendapat minat dari masyarakat selain bidang keahlian bisnis manajemen yang lain seperti pemasaran dan administrasi perkantoran.   Kata Kunci : Kompetensi, SMK, Siswa

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement.   Keywords: financial statements, SAK ETAP

The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.