IMPLEMENTATION OF LOCAL GOVERNMENT FINANCIAL REPORTING ANDCOMMUNITY WELFARE

Abstract

Development carried out by the government has the main goal of community welfare, which is outlined in programs and budgets that show indicators of community welfare. Furthermore, the program and its budget are reported to the public through the Supreme Audit Agency (BPK) to determine the accountability and performance of the budget. The City Government of Kediri's financial reports are also a means of accountability for their financial performance to the public. The City Government of Kediri must be able to present financial reports that contain financial information that is not only of good quality but can spur economic growth which will have an impact on people's welfare. This study located in The City of Kediri used a qualitative descriptive method, with data collection techniques using observation, interviews and documentation, while data analysis used the Miles and Huberman model analysis techniques, through the stages of data reduction, presentation data, and concluding. The results of the study show that the implementation of reporting on the financial statements of the Kediri city government has referred to conformity with government accounting standards; adequacy of disclosures (adequate disclosures); compliance with laws and regulations; and the effectiveness of the internal control system. Based on the results of BPK audits, the financial reporting of Kediri City Government entities has gotten a Unqualified Opinion (WTP). This Kediri City government report also shows how programs implemented by the Kediri City government are working to improve the lives of people.