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Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI
Tutty Nuryati (*), Bayu Pratama , Puja Refina

Sekolah Tinggi Ilmu Ekonomi Indonesia
Jl. Kayu Jati Raya No.11A, Rawamangun, Jakarta, Indonesia
* tutty_siregar[at]ymail.com


Abstract

Qualified (WDP) opinion giving from BPK to (General Election Commission) KPU indicates that the fairness of financial statement is still doubted. Just started in 2017 when KPUs financial statement obtains unqualified (WTP) opinion. One reason why BPK gave qualified opinion on governments financial statement is the inventory. The property has not yet been fully supported by adequata administration, recording, and reconciliation of state property. In managing state property (BMN), management of state assets is very important. The government have to make policies for all central and regional ministries and institutions to controlling and managing the countrys asstets, the aim is to realize good governance in implementing bureaucratic reform. Accountability in the management of state property is reflected in periodic and timely reporting of state 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 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 property and other managerial reports.This study aims to determine whether the administration of state property and SIMAK-BMN implementation affect the quality of KPU (Secretariat General). The result shows that they give positive effects, both partially and simultaneously.

Keywords: State Property (BMN), SIMAK-BMN, KPU, Opinion

Topic: Public Sector Accounting

Link: https://ifory.id/abstract/UyXxQbwWu4aN

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Tutty Nuryati)

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