SEBUAH PARADOKS : OPINI WTP DAN KESEJAHTERAANRAKYAT
Journal Title: Jurnal Borneo Administrator - Year 2018, Vol 14, Issue 2
Abstract
Unqualified Opinion (WTP) is the audit opinion that will be issued if the financial statements are considered to provide information that is free from material misstatement. This opinion became the dream of all local governments and even become a major performance indicator for the Inspectorate area. Nevertheless, the acquisition of the WTP opinion is still found to be contradictory to the welfare conditions of the people. This study qualitatively seeks to examine the need for an examination of financial governance that also includes indicators of people’s welfare. The hermeneutic method is used to analyze the welfare audit discourse that needs to be carried out by BPK so that each rupiah of local government expenditure is beneficial for the improvement of people’s welfare as well as in harmony with the WTP opinion obtained. The results of the research indicate that BPK needs to include welfare audit in the process of local government financial audit from planning, implementation, to reporting activities that concretely support the achievement of public welfare. Thus, the philosophical management of state/ regional finances is used openly, responsibly, and as much as possible for the welfare of the people can be realized. From the internal side of local government, it is necessary to strengthen the internal control system, as well as strict supervision from the Inspectorate.
Authors and Affiliations
Musahadah Musahadah, Rustan Amarullah
Keywords
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- EP ID EP570952
- DOI 10.24258/jba.v14i2.335
- Views 98
- Downloads 0
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