#TITLE_ALTERNATIVE#

• Main Author: (NIM 24006087), SRIYANTO
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/11439
• Institution: Institut Teknologi Bandung

Development is an effort to increase the welfare of the society and as a sustainable process toward changes and growths. The development cost reported in term of a financial report usually consisted of Report of Realization of Budget, Balance and Note of Financial Statement. Department of Public Work is a department which has task to assist President in conducting most of governance business in the public works field, and among its functions is to deliver evaluation report, advice and consideration to the President of Indonesia. Regarding to that matter, the financial report of Department of Public Work in fiscal year 2004 to 2006 has faced disclaimer status from the Audit Board of RI (BPK). Disclaimer is as a statement to reject to declare an opinion. This phenomena is also faced by the Financial Report of Central Government (LKPP) in fiscal year 2004 to 2006.<p>From state finance point of view, disclaimer phenomena indicate that the objective of financial report is not yet achieved, which is to provide useful informations to appraise accountability and to stipulate economy, social or politic decisions. Based on that sense, this study is aimed to conduct a preliminary study to identity the central government financial report issues, within a scope of an individual case study of financial report of Department of Public Work. The objectives of the study is to identify the caused factors of disclaimer by BPK, and to provide recommendation and/or suggestions so that financial report of Department of Public Work will eventually be not disclaimed/obtain an opinion.<p>This research stresses qualitative-empirical appoach as its core of analysis by focusing on key person interviews and document analysis methods. The approach of the study is by elaborating the financial report problem in institutional level and in technical level using a stakeholder analysis.<p>It is found that most of technical level issues is rooted in institutional level issues, especially in inter-organizational issues. The disclaimer cause factors identified are : there is still no share-objective among all the stakeholders, which in turn resulting lack of coordination. Among the coordination problems are lack of task consensus and conflicting vertical-horizontal requirements between Department of Public Work and Department of Finance, and also between BPK and Department of Finance. Eventually, these issues will impose the technical issues/ problems.<p>This study recommend some efforts to be taken, which are : conducting an institutional arrangement in finance arena, either in macro scale or in micro scale or both, among the stakeholders. In addition, it is essential to improve the coordination and to resolve the conflicts, i.e. through Confidence Building and Negotiation. These can be done in the forms of three types of activities : Information-sharing, Resource-sharing and Joint Action. <br /> <br />