Studi Fenomenologis Terhadap Pelaksanaan Pengendalian Akuntansi Sektor Publik

Studi Fenomenologis Terhadap Pelaksanaan Pengendalian Akuntansi Sektor Publik pada Satuan Kerja Pengelola Keuangan Daerah kota Pusako di Provinsi Jambi dalam Pemahaman Functionalism Structural Parsons

Universitas Jambi
Eko Ganis Sukoharsono
Universitas Brawijaya
Didied P. Affandy
Universitas Brawijaya

This research was aimed to ascertain profoundly about implementation for controlling public sector accounting applied on one of Work Unity for Local Financial Management (WULFM) Pusako city at Jambi Province and to analyze and interpret effectively controlling for public sector accounting at Pusako city. This condition is starting from power abuse of local government apparatus that causes the losing of local government asset and people asset. By using interpretative approach and the phenomenology method, then the qualitative approach for symptom and/or reality investigated by observation and description to know what really exist is. However, the frame of its analysis uses functionalism structural Parson Theory. The object of research is one of work unity on local financial management Pusako City at Jambi Province. The result research described the causal reality implementation for controlling accounting is not running effectively, because internal controlling environment as “fundamental” to perform controlling public sector is not “establishing” yet strongly. Functionalism structural Parsons Theory expresses that all environment factor of internal controlling can’t establish by it self, interdependence and related one and another to deal with every changing.

Jurnal Akuntansi Lainnya:  Penilaian Keputusan Investigasi Varian: Efek Outcomes Dan Framing

Keywords: Controlling Accounting, Internal Controlling Environment, Structural Functionalism, Phenomenology.

Internal control activities, especially accounting controls become a very important thing to make public sector organizations more professional in managing state finances. To know the effort that one of them accounting controls to safeguard the rich countries, need to be done empirical research aimed at finding accounting control activities as an effort to prevent losses for the state and the people.

From the results of audits of financial statements of local governments (LKPD) conducted in 2006 showed CPC unqualified opinion for 3 LKPD (1%), except for reasonable opinion LKPD 326 (71.02%), opinion is not fair for 28 LKPD (6 , 10%), and do not give opinions to LKPD 102 (22.22%) (Sukirman, 2008). One cause of a disclaimer of opinion issued by the CPC is the weak system of government control.


Jurnal Simposium Nasional Akuntasi XI (SNA 11)
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