Evaluasi Rencana Kerja dan Anggaran Dalam Meningkatkan Kualitas Laporan Keuangan di Inspektorat Provinsi Papua Tengah
DOI:
https://doi.org/10.1610/gsh7rc98Kata Kunci:
Evaluasi, Rencana Kerja dan Anggaran, Kualitas Laporan Keuangan, Transparansi, AkuntabilitasAbstrak
Penelitian ini bertujuan untuk mengevaluasi implementasi Rencana Kerja dan Anggaran (RKA) dalam meningkatkan kualitas laporan keuangan di Inspektorat Provinsi Papua Tengah. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui observasi, wawancara, dan dokumentasi dengan informan dari berbagai tingkatan di Inspektorat. Hasil penelitian menunjukkan bahwa pelaksanaan RKA melibatkan serangkaian tahapan yang sistematis, mulai dari penyusunan, pelaksanaan, pemantauan, evaluasi, hingga pertanggungjawaban, yang bertujuan memastikan penggunaan anggaran yang transparan dan akuntabel. Faktor-faktor utama yang mendukung kualitas laporan keuangan meliputi kepatuhan terhadap standar akuntansi, kompetensi sumber daya manusia, sistem pengelolaan keuangan yang efektif, transparansi, serta pengawasan yang ketat. Evaluasi terhadap RKA berperan penting dalam memastikan efisiensi alokasi anggaran, mencegah penyimpangan, serta meningkatkan kualitas laporan keuangan agar akurat dan sesuai dengan regulasi. Dengan demikian, optimalisasi implementasi dan evaluasi RKA menjadi faktor kunci dalam meningkatkan transparansi dan akuntabilitas laporan keuangan di Inspektorat Provinsi Papua Tengah.
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