Achievements Strategy for Unqualified Opinion in Bandung Government

DOI

10.2991/aebmr.k.200108.051How to use a DOI?

Keywords

WTP Opinion, Financial Statements, SAP, Strategy

Abstract

The purpose of this study is to analyze the Regional Government’s strategy in the effort to achieve a Fair Opinion without Exception (WTP) opinion. This research is descriptive research with a qualitative approach. The sources of data are obtained from interviews and results of searches for scientific articles and documents related to the studied object. Interviews were conducted with several interviewees. 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.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Poni Sukaesih Kurniati
AU  - Suryanto
PY  - 2020
DA  - 2020/01/13
TI  - Achievements Strategy for Unqualified Opinion in Bandung Government
BT  - Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)
PB  - Atlantis Press
SP  - 224
EP  - 227
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200108.051
DO  - 10.2991/aebmr.k.200108.051
ID  - Kurniati2020
ER  -