ANALYSIS OF CORRUPTION IN REGIONAL GOVERNMENT IN 2016 RELATED TO THE REGIONAL GOVERNMENT BUDGET REALIZATION REPORT

Milda Aulia Eriyana
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引用次数: 1

Abstract

Corruption can be caused by many factors. One of the factors in accounting reporting system is financial statement fraud. Since 2015, Indonesia has used an accrual basis of accounting in Operational Report, Balance Sheet, and Statement of Changes in Equity. In addition, Indonesia also uses cash basis of accounting in the Budget Realization Report (LRA), Report on changes in Accumulated Budget Surplus (LPSAL), and Cash Flow Report. The aim of this paper is to determine the components of Budget Realization Report (LRA) that can be utilized as a gap to commit corruption in the regional government in 2016. Budget Realization Report is a financial report relating to the budget allocation from the State Budget (revision) or Regional Budget (revision and the realization of budget allocation. The data in this paper are taken from the KPK’s Performance Accountability Report 2016 based on the cases under investigation. The analytical methods use the related regulations, literature studies, and secondary data. The result of this studyshows that corruption in the regional government in 2016, related to the Budget Realization Report, occurred in the expenditure section butdid not occur in the revenue section. Corruption in the regional government was committed by Budget Users who got the highest budget in the region.
2016年与地方政府预算实现报告相关的地方政府腐败分析
腐败可以由许多因素引起。财务报表舞弊是影响会计报告制度的因素之一。自2015年以来,印尼在经营报告、资产负债表和权益变动表中采用了权责发生制。此外,印度尼西亚在预算实现报告(LRA)、预算累计盈余变动报告(LPSAL)和现金流量报告中也采用现金收付实现制会计。本文的目的是确定预算实现报告(LRA)的组成部分,这些组成部分可以用作2016年地区政府腐败的缺口。预算实现报告是关于国家预算(修订)或地区预算(修订)和预算分配实现情况的财务报告。本文的数据来自KPK的《2016年绩效问责报告》,基于所调查的案例。分析方法采用相关法规、文献研究和二手资料。本研究的结果表明,2016年与预算实现报告相关的地方政府腐败发生在支出部分,而没有发生在收入部分。地方政府的腐败是由获得该地区最高预算的预算使用者犯下的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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