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ABSTRAKKualitas Laporan Keuangan Pemerintah Daerah (LKPD) yang baik dapat
diwujudkan antara lain melalui tertib pengelolaan aset infrastruktur sebagai Barang
Milik Daerah. Hal ini tampaknya masih menjadi kendala bagi sebagian besar
pemerintah daerah di Indonesia termasuk Kabupaten Situbondo. Penelitian ini
bertujuan mengidentifikasi faktor-faktor risiko pengelolaan aset infrastruktur dan
kemudian disusun strategi penanganan risiko untuk meningkatkan kualitas LKPD
Kabupaten Situbondo. Penelitian ini merupakan penelitian kuantitatif dengan
menggunakan metode survei. Hasil penelitian menunjukkan bahwa terdapat 10
faktor risiko yang dominan dan berpengaruh terhadap kualitas LKPD. Atas faktorfaktor
risiko tersebut selanjutnya dilakukan strategi penanganan risiko berupa
tindakan preventif dan tindakan korektif yang diperlukan untuk meningkatkan
kualitas LKPD Kabupaten Situbondo.
ABSTRACTGood quality of local government financial statements (LKPD) can be obtain
through orderly infrastructure assets management as district government property.
This seems to be a problem for most local governments at Indonesia including
Situbondo district government. This research aimed to identify risk factors of
managing infrastructure assets and then prepared a risk management strategy to
improve financial statements quality of Situbondo district government. This
research is a quantitative research with survey method. The result of this research
shown that there were 10 risk factors that dominan and affect the quality of LKPD.
Based on these risk factors, further risk management strategies can be done in the
form of preventive and corrective actions to improve the quality of financial
statements of Situbondo district government., Good quality of local government financial statements (LKPD) can be obtain
through orderly infrastructure assets management as district government property.
This seems to be a problem for most local governments at Indonesia including
Situbondo district government. This research aimed to identify risk factors of
managing infrastructure assets and then prepared a risk management strategy to
improve financial statements quality of Situbondo district government. This
research is a quantitative research with survey method. The result of this research
shown that there were 10 risk factors that dominan and affect the quality of LKPD.
Based on these risk factors, further risk management strategies can be done in the
form of preventive and corrective actions to improve the quality of financial
statements of Situbondo district government.]
T44742-Daru Santoso.pdf :: Unduh