Peran Audit BPK dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Daerah Provinsi NTT Kota Kupang

Stefani Vanya; Odilia Aftrin; Audy Pasaribu; Karolina Anu; Alberta Ata; Susana Purnamasari Baso

doi:10.37481/sjr.v9i1.1387

Authors

Stefani Vanya Universitas Katolik Widya Mandira Kupang
Odilia Aftrin Universitas Katolik Widya Mandira Kupang
Audy Pasaribu Universitas Katolik Widya Mandira Kupang
Karolina Anu Universitas Katolik Widya Mandira Kupang
Alberta Ata Universitas Katolik Widya Mandira Kupang
Susana Purnamasari Baso Universitas Katolik Widya Mandira Kupang

DOI:

https://doi.org/10.37481/sjr.v9i1.1387

Keywords:

Audit BPK, Transparency, Accountability, Local Finance

Abstract

Strengthening transparency and accountability in regional financial management remains a critical challenge in the implementation of fiscal decentralization in Indonesia, particularly at the local government level. This study aims to analyze the role of the Audit Board of the Republic of Indonesia (BPK) in promoting transparency and accountability in the financial management of the Kupang City Government. Employing a qualitative descriptive approach, the research utilizes secondary data derived from BPK Audit Reports (LHP), Local Government Financial Reports (LKPD), and relevant regulatory documents. Data were analyzed through document review, data reduction, and interpretative analysis to identify patterns of audit findings and follow-up actions. The findings indicate that BPK audits contribute significantly to improving the quality of financial reporting, strengthening internal control systems (SPIP), and enhancing public access to financial information. In Kupang City, audit recommendations have encouraged improvements in asset administration, expenditure effectiveness, and regulatory compliance. Moreover, the level of follow-up on audit recommendations reflects a growing institutional commitment to accountability. This study concludes that BPK audits play a strategic role not only as a supervisory mechanism but also as a catalyst for strengthening good governance and public trust in local financial management.

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