Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan Laporan Keuangan Pemerintah Daerah Kabupaten Nganjuk

Abstract

The research aims to explain the mechanism for completing the follow-up results of the examination of the financial statements of the Nganjuk Regency Regional Government. The analysis used includes Planning, Organizing, Actuating, Controlling (POAC). The focus of this research is how the Nganjuk Regency Regional Government as an auditee in completing the follow-up of the examination results. This research is qualitative research with a case study approach. The informants in this study are the Head of the Nganjuk Regency Financial and Asset Management Agency, the Head of Accounting and Reporting, the Head of Reporting Subsection and Technical Staff for Accounting and Reporting which can be said to be a representative of the Nganjuk Regency Regional Government and most often communicates with the Financial Audit Board (BPK). The results of this study show that the completion rate of follow-up examination results in Nganjuk Regency has not been 100% resolved. The factors that become obstacles in the completion of the follow-up of the examination results are the absence of special policies that regulate the completion of follow-up examination results, coordination with regional device organizations (OPD) is not optimal, lack of commitment and motivation from the leadership.