Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI

DOI

10.2991/aebmr.k.200309.035How to use a DOI?

Keywords

state-owned property, SIMAK-BMN, KPU, opinion

Abstract

Qualified opinion (WDP) giving from BPK to National Election Commission (KPU) indicates that the fairness of financial report is still doubted. Just started in 2017 when financial reports of KPU obtains unqualified opinion (WTP). The reason of the Supreme Audit Agency (BPK) gave qualified opinion on financial reports of governments is the inventory. The property has not yet been fully supported by adequate administration, recording, and reconciliation of state-owned property. In managing state-owned property (BMN), management of state assets is very important. The government has to make policies for all central and regional ministries and institutions to control and manage the assets, the aim is to realize good governance in implementing bureaucratic reform. Accountability in the management of state-owned property is reflected in periodic and timely reporting of state-owned property, which starts with the recording, classification and reporting of user power items for the semester of the fiscal year, systematically presenting them in a set of information in accordance with the provisions. The government utilizes technology by developing a central government accounting system, the Institutional Accounting System (SAI), which consists of the Accrual Based Agency Accounting System (SAIBA) and the Management and Accounting Information System for State-owned property (SIMAK-BMN). SIMAK-BMN is a sub-system in the form of a series of interrelated procedures that produce information on fixed assets, inventories, and others for the preparation of balance sheets and reports on State-owned property and other managerial reports. This study aims to determine whether the administration of state-owned property and SIMAK-BMN implementation affect the quality of KPU (General Secretary). The result shows that they give positive effects, both partially and simultaneously.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Tutty Nuryati
AU  - Bayu Pratama
AU  - Puja Refina
PY  - 2020
DA  - 2020/03/12
TI  - Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 157
EP  - 161
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.035
DO  - 10.2991/aebmr.k.200309.035
ID  - Nuryati2020
ER  -