Overcoming Delay in Submission of The Regional Government Financial Report in Indonesia Resi Ariyasa Qadri, Suryo Sujoko, Syanni Yustiani
Polytechnic of State Finance STAN
Abstract
Based on the results of monitoring the submission of LK at the level of the regional government accounting unit (UAPPA-W) in the West Sulawesi Province from 2018 to 2021, only 6.82% of reports submitted on time. Such delays can certainly have a negative impact on the preparation of government financial statements. Our research aims to scrutinize factors causing delays in the preparation and submission of government financial reports using the entire of UAPPA-Ws in West Sulawesi Province as study objects. Our research employed the qualitative case study approach as the research methodology. The data were obtained from in-depth interviews with ten informants representing all UAPPA-Ws in the province. The gathered data were analysed using the thematic analysis procedures. We found seventeen factors leading to postponements in the submission of UAPPA-W^s financial reports. These factors are grouped into six clusters, namely the state assets data management, financial data management, human resources, utilization of information technology, internal organizations, and external organization. The solution that the government can apply is through the establishment of monitoring applications for submitting government financial statements and the deployment of internal financial reporting controls at the UAPPA W level.
Keywords: Government Financial Statements, UAPPA-W, Delays, Thematic Analysis, Indonesia
