ANALISIS TINDAK LANJUT PEMERINTAH DAERAH TERHADAP TEMUAN BADAN PEMERIKSAAN KEUANGAN

Abstract

Regional government financial management plays a crucial role in achieving public welfare but is vulnerable to misuse that results in state losses. This study aims to analyze the steps taken by regional governments in following up on findings from the Audit Board of Indonesia (BPK) regarding state financial management. The research employs a normative method with statutory, case study, and conceptual approaches. Data were collected through literature review of laws, journals, and legal doctrines, then analyzed qualitatively and descriptively. The results show that follow-up actions on BPK findings positively impact the improvement of regional financial management performance, although challenges such as delays in implementation and limited human resources still exist. To optimize financial management, regional governments need to strengthen asset governance, enhance internal control systems, establish effective Follow-Up Teams on Audit Results, and improve human resource capacity through technical training. Additionally, intensive coordination with BPK and oversight by regional legislatures must be reinforced to ensure transparent and accountable implementation of recommendations. This study provides recommendations to improve governance and supervision of regional finances to support the state's goal of enhancing public welfare.