STRATEGY ACHIEVEMENTS UNQUALIFIED OPINION BANDUNG CITY GOVERNMENT
Poni Sukaesih Kurniati (a); Suryanto (b)
a) Department of Government Science,
Universitas Komputer Indonesia
email: poni.sukaesih[at]email.unikom.ac.id
b) Department of Business Administration,
Universitas Padjadjaran
email: suryanto[at]unpad.ac.id
Abstract
The purpose of this study is to analyze the Regional Governments strategy in the effort to achieve a Fair Opinion without Exception (WTP) opinion. This research is descriptive research with a qualitative approach. Sources of data obtained from interviews and results of searches for scientific articles and documents related to the object under study. Interviews were conducted with several informants. The location of the study was carried out in Bandung City Government, West Java, Indonesia. The data validity testing uses data triangulation. While the data analysis technique is carried out intensively and gradually. The stages begin with data collection, data reduction, data classification, data presentation, and drawing conclusions. The results showed that the WTP opinion obtained by the Bandung City Government indicated that local government financial accountability had been managed transparently. Local governments have implemented strategies (1) Problem Identification and Accounts of Causes of Qualification; (2) The approach used to solve problems in a focused and measured manner; and (3) Preparation of Action Plans and Detailed Action Steps. The acquisition of WTP opinion is the hard work of all components within the Bandung City Government which are driven by the mayor and his deputy mayor. They have succeeded in structuring the assets owned by the regional government which has been a hindrance in the acquisition of WTP opinion
Keywords: WTP Opinion; Financial Statements; SAP; Strategy
Topic: Accounting