The The Role of Financial Audit Institution (LPK) and Financial Accountability of Provincial and Regency Council of Scout Movement throughout Bali
DOI:
https://doi.org/10.23887/ekuitas.v11i2.65851Keywords:
Accountability, financial audit institution (LPK), financial management, scout movementAbstract
This study aims to investigate the extent of Financial Audit Institution (LPK) role in supervising, examining, and implementing financial management accountability within the Provincial and Regency Council of the Scout Movement throughout Bali. The method administered was descriptive research with a qualitative approach. Data analysis went through stages, namely: data collection, data reduction, data display, and conclusion drawing/verification. The results of the research show that: 1) The primary source of income for council was from the government; 2) LPK had been formed but had not been fully formed based on the Memorandum of Association/Articles of Association (AD/ART), it was necessary to improve the composition, qualifications and increase the members’ independence; 3) The significance of LPK was not optimal as there were no technical guidelines and implementation instructions related to financial audits issued by the National Council; 4) LPK was not paid, in other words working based on the concept of "ngayah" or voluntarily; 5) The LPK that had worked and carried out inspections and issued an Audit Report (LHP) is the LPK of Buleleng Regency Council with the scope of the examination not only on Financial Aspects, but includes examination on Functions, Human Resources, Infrastructure and Work Methods Aspects; 6) Council had implemented procedural accountability, process accountability, vertical accountability and horizontal accountability; 7) Council was expected to be able to optimize the role of LPK in the financial audit process and optimize the Council Business Entity to increase revenue from internal sources.
References
Astuty, A.E. (2019). ‘Pengaruh Kompetensi Aparatur, Sistem Pengendalian Internal, Penyajian Laporan Keuangan, Aksesibilitas, Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa se-Kecamatan Muntilan)’, Ekonomi dan Bisnis [Preprint].
Atmadja, A.T. (2013). Akuntansi Manajemen Sektor Publik. Singaraja: Universitas Pendidikan Ganesha.
Gerakan Pramuka (2007). Keputusan Kwartir Nasional Gerakan Pramuka Nomor: 220 Tahun 2007 Tentang Petunjuk Penyelenggaraan Pokok-Pokok Organisasi Gerakan Pramuka, Kwarnas. Jakarta.
Gerakan Pramuka (2018). Anggaran Dasar Dan Anggaran Rumah Tangga Gerakan Pramuka Keputusan Musyawarah Nasional X Gerakan Pramuka Tahun 2018 Nomor: 07/Munas/2018, Manakarraentertainment.Com. Indonesia. Available at: https://www.manakarraentertainment.com/2020/09/anggaran-dasar-dan-anggaran-rumah.html?m=1.
Ikatan Akuntan Indonesia (2019). Pernyataan Standar Akuntansi Keuangan (PSAK) No 1: Penyajian Laporan Keuangan - Amendemen PSAK 1: Penyajian Laporan Keuangan tentang judul laporan keuangan. JAKARTA: Ikatan Akuntansi Indonesia.
Kompas.com (2022). Korupsi Dana Hibah Pramuka, Kejati Jabar Periksa Kepala Dinas Pemkot Bandung. Available at: https://bandung.kompas.com/read/2022/04/05/193725578/korupsi-dana-hibah-pramuka-kejati-jabar-periksa-kepala-dinas-pemkot-bandung (Accessed: 30 June 2022).
Liputan6.com (2017). Tersangka Kasus Hibah Pramuka DKI Ditentukan Setelah 8 Februari. Available at: https://www.liputan6.com/news/read/2849077/tersangka-kasus-hibah-pramuka-dki-ditentukan-setelah-8-februari (Accessed: 30 June 2022).
Mardiasmo (2018). Akuntansi Sektor Publik. Yogyakarta: ANDI.
Moleong, L.. (2013). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Prabhawita (2019). Aplikasi Ngayah Dalam Karya Seni Mari Menari. MUDRA Jurnal Seni Budaya Volume 34, Nomor 2, Mei 2019 P- ISSN 0854-3461, E-ISSN 2541-0407
Pramuka Kwarda Bali (2022). Kwarda Bali Undang Inspektorat dan BPKAD Provinsi Bali. Available at: https://web.facebook.com/pramukakwardabali/posts/kwarda-bali-undang-inspektorat-dan-bpkad-provinsi-balidalam-rangka-menuju-admini/571213164383507/?_rdc=1&_rdr (Accessed: 17 August 2022).
pramukaku.com (2022). No Title. Available at: https://pramukaku.com/motto-gerakan-pramuka/ (Accessed: 30 December 2022).
Purnamawati, I. G. A. (2018). Dimensi Akuntabilitas dan Pengungkapan pada Tradisi Nampah Batu. Jurnal Akuntansi
Multiparadigma, 9(2), 312–330. https://doi.org/10.18202/jamal.2018.04.9019
Purnamawati, I. G. A., Adnyani, N. K. S., Andiani, N. D., & Yuliartini, N. P. R. (2016). Pengelolaan Keuangan Desa dalam Upaya Mewujudkan Good Village Governance and Clean Government di Kecamatan Sawan Kabupaten Buleleng. Seminar Nasional Pengabdian Kepada Masyarakat, 1–11.
Purnamawati, I. G. A., & Yuniarta, G. A. (2021). Ekonomi Makro (Teori dan Kebijakan) (1st ed.). Rajawali Pers. https://rajagrafindo.co.id/produk/ekonomi-makro-teori-dan-kebijakan-i-gusti-ayu-purnamawati-gede-adi-yuniarta/
Rahmatia, R. (2019). ‘Analisis Akuntabilitas Pengelolaan Anggaran Pada Markas Palang Merah Indonesia (PMI) Provinsi Gorontalo’, Tasharruf: Journal Economic and Business Of Islam, 4(1), pp. 30–50. doi:http://dx.doi.org/10.30984/tjebi.v4i1.881.
Republik Indonesia UU Nomor 12 (2010). ‘Undang-Undang Nomor 12 Tahun 2010 Tentang Gerakan Pramuka’. Jakarta. Available at: https://repositorio.flacsoandes.edu.ec/bitstream/10469/2461/4/TFLACSO-2010ZVNBA.pdf.motion-pramuka/ (Accessed: 30 December 2022).
Rahmatia, R. (2019). 'Analysis of Budget Management Accountability at the Headcouncils of the Indonesian Red Cross (PMI) Gorontalo Province', Tasharruf: Journal of Economic and Business Of Islam , 4(1), pp. 30–50. doi: http://dx.doi.org/10.30984/tjebi.v4i1.881.
Republic of Indonesia Law Number 12 (2010). 'Act Number 12 Of 2010 Concerning The Scout Movement'. Jakarta. Available at: https://repositorio.flacsoandes.edu.ec/bitstream/10469/2461/4/TFLACSO-2010ZVNBA.pdf.
Setiawan, RG et al. (2021). 'Accountability of Village Fund Allocation Management in Waterfront Villages', Journal of Contemporary Accounting , 13(2), pp. 109–121. doi:10.33508/jako.v13i2.3035.
Shoimah, I. et al. (2021). 'Adaptation of Financial Statements in Non-profit Entities Based on Isak 35 (Case Study at Ibrahimy Sukorejo University Situbondo)', Journal of Accounting and Tax (JAP) , 21(2), pp. 243–259. doi: http://dx.doi.org/10.29040/jap. v21i2.1388.
Sugiyono (2014). Business Research Methods . Bandung: Alphabet.
Sulistyowati (2020). Company Budget . Scopindo Media Pustaka Publisher.
Yuliandari, E. (2020). LEGITIMATION OF POWER - Spada UNS . Available at: https://spada.uns.ac.id/mod/resource/view.php?id=129013 (Accessed: 20 March 2023).
Yuniarta, G. A., & Purnamawati, I. G. A. (2020a). Apakah Potensi Desa dan Kepemimpinan Transformasional Mampu Meningkatkan Pendapatan? Jurnal Akuntansi Multiparadigma, 11(1), 77–88. https://doi.org/10.21776/ub.jamal.2020.11.1.05
Yuniarta, G. A., & Purnamawati, I. G. A. (2020b). Key Elements for Local Government Transparency in New Public Governance. Problems and Perspectives in Managements, 18(4), 96–106. https://doi.org/10.21511/ppm.18(4).2020.09
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
