PENDEKATAN MULTIDIMENSIONAL INSPEKTORAT DALAM REVIU KEUANGAN: MENGGABUNGKAN PERSPEKTIF RISIKO SISTEMATIK DAN KEPATUHAN STANDAR AKUNTANSI GLOBAL
DOI:
https://doi.org/10.51903/jiab.v5i1.996Kata Kunci:
Multidimensional, Reviu Keuangan, Inspektorat, Risiko Sistematik, Standar Akuntansi GlobalAbstrak
Penelitian ini bertujuan untuk menganalisis pendekatan multidimensional yang diterapkan oleh Inspektorat dalam melakukan riviu laporan keuangan pemerintah daerah, dengan fokus pada integrasi perspektif risiko sistematik dan kepatuhan terhadap standar akuntansi global. Melalui metode kualitatif deskriptif dengan studi kasus pada beberapa pemerintah daerah, penelitian ini menemukan bahwa pendekatan tersebut mampu meningkatkan efektivitas pengawasan internal, mendorong transparansi, serta memperkuat akuntabilitas pengelolaan keuangan publik. Integrasi antara pemetaan risiko dan kepatuhan standar akuntansi memungkinkan Inspektorat untuk mengidentifikasi potensi penyimpangan secara lebih dini dan memberikan rekomendasi yang strategis. Hasil penelitian ini menunjukkan bahwa pendekatan multidimensional dapat menjadi strategi adaptif yang relevan dalam merespons kompleksitas pengelolaan keuangan di era modern, sekaligus mendukung reformasi birokrasi dan tata kelola pemerintahan yang baik.
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