Analysis of the Financial Report of Pegunungan Bintang, Papua Province

Aims: This study aims to examine Financial Audit Agency's (BPK) opinion in the Results Report on accountability of Local Government Reports (LKPD) Pegunungan Bintang for solutions regional governments develop Vision & Mission. Study Design: uses quantitative data. Quantitative data, namely data that can be measured form numbers. analyzes and make observation field about findings violations against District Governments. Place Duration Study: research was conducted Bintang, Papua Province, during 2011 – 2014 LHP (Inspection report) period. carried out from September 2016 January 2016. The choice location because until 2015 there had never been an unqualified audit availability sources Methodology: Analytical method is used see impact Weaknesses Internal Control System influence Compliance with Laws, this descriptive statistical analysis tools. are; cases weaknesses accounting control system, budget system; structural system weaknesses; loss; loss potential; lack acceptance; inefficiency; administration; ineffectiveness; inefficiency. Results: Based results BPK available a number violation Statement Standard Accountancy Governance (PSAP), ineffectiveness (SPI) non-compliance legislation exists things reason discrepancy SAP, applicable laws. Conclusion: Non-compliance SPI using 3 (three) key indicators: reporting implementation revenue expenditure budget; internal structure. has increasing trend every year. These changes occurred starting 2011, as many 104 cases, continued increase 2016, reaching 261 cases. means are less concern government following up these results. Another indication graph above reflects management by Pegunung not optimal improving Opinions LKPD.