skip to main content

EVALUASI PELAPORAN KEUANGAN TAHUN 2016-2018 DENGAN MODEL CIPP (CONTEXT, INPUT, PROCESS, PRODUCT) PADA PUSAT PENELITIAN KEBIJAKAN PENDIDIKAN DAN KEBUDAYAAN

*A Rina Herawati orcid  -  Departemen Administrasi Publik, Universitas Diponegoro, Indonesia
Hasti Kusumawati  -  Puslitjak Pendidikan dan Kebudayaan, Balitbang Kementerian Pendidikan dan Kebudayaan, Indonesia

Citation Format:
Abstract

This research aims to investigate the quality implementation of financial reporting in Research Centre for Educational and Cultural Policies, Research and Development Agency, Ministry of Education and Culture, using CIPP (Context, Input, Process, Product) evaluation model. Focus of the problem researched is how to evaluate the financial reporting in Research Centre for Educational and Cultural Policies, Research and Development Agency, Ministry of Education and Culture. The descriptive methodology was used with qualitative approach. Data collection techniques were interview and document review. Research results are as follows: (1) Context Aspect is conformity between purpose and target in financial reporting in Centre for Policy Research with Government Regulation No. 71 Year 2010 concerning Standard for Government Accounting for the interests of accountability, management, transparency, and performance evaluation; (2) Input Aspect is resource in financial reporting, including human resource and facilities and infrastructure (computer, internet network, and office facilities) which have been adequate to support timely financial reporting; (3) Process Aspect is in the process of financial reporting implementation in which the problems found are late BMN reporting, BMN recording which is not orderly administration, the lack of coordination and communication among planner, executor, and application operator, the role of leader which is is still inadequate, and SPI supervision which is not yet optimal; and (4) Product Aspect is financial statement in Research Centre for Educational and Cultural Policies which is relevant, reliable, and useful as source of information in management decision. Suggestions to be given are as follows: (1) Periodic coordination between stakeholders; (2) Intensive evaluation of employee performance in the process of financial reporting; (3) Suggesting SPI task as a supervisor in internal control as functional position; and (4) Recruiting more employees as administrator and operator in BMN application

Fulltext View|Download
Keywords: Evaluation; Financial Reporting; CIPP

Article Metrics:

  1. Bastian, Indra, 2010, Akuntansi Sektor Publik Suatu Pengantar Jakarta: Penerbit Erlangga
  2. Setyabudi, Oktariawan. 2018. Analisis Tingkat Pengungkapan Laporan Keuangan Kementerian/Lembaga Berbasis Akrual. Tesis tidak diterbitkan. Yogyakarta: Program Studi Akuntansi, Sekolah Pascasarjana Universitas Gadjah Mada
  3. Wirawan. 2016. Evaluasi: Teori, Model, Metodologi, Standar, Aplikasi, dan Profesi. Kota Depok: PT. Rajagrafindo Persada
  4. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan
  5. Peraturan Menteri Keuangan Nomor 213/PMK.05/2013 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat
  6. Peraturan Menteri Keuangan No. 50/PMK.05/2018 tentang Standar Kompetensi Kerja Khusus bagi Kuasa Pengguna Anggaran, Pejabat Pembuat Komitmen, dan Pejabat Penanda Tangan Surat Perintah Membayar
  7. Peraturan Menteri Keuangan No.177/PMK.05/2015 tentang Pedoman Penyusunan dan Penyampaian Laporan Keuangan Kementerian Negara/Lembaga
  8. Peraturan Pemerintah No. 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah
  9. Peraturan Menteri Pendidikan dan Kebudayaan No.44 Tahun 2011 tentang Sistem Pengendalian Intern Pemerintah di Lingkungan Kementerian Pendidikan Nasional
  10. Peraturan Menteri Pendidikan dan Kebudayaan No. 44 tahun 2017 tentang Satuan Pengawasan Intern di Lingkungan Kemendikbud
  11. Laporan Keuangan Pusat Penelitian Kebijakan Pendidikan dan Kebudayaan Tahun 2016-2018

Last update: 2021-07-28 19:47:09

No citation recorded.

Last update: 2021-07-28 19:47:09

No citation recorded.