Efforts to Improve the Quality of Financial Reports at the Authorized Level of BUN KPPN Jakarta I through the Roti Susu Innovation

Efforts to Improve the Quality of Financial Reports at the Authorized Level of BUN KPPN Jakarta 1 through the Roti Susu Innovation The Central Government needs a reliable financial reporting system to facilitate 24 thousand work units that have DIPA. The consolidated system used by the Minister of Finance to produce the Central Government Financial Statements (LKPP) in accordance with Law No. 1 of 2004 concerning the State Treasury is called the Central Government Accounting System (SAPP). Where SAPP consists of the State General Treasurer Accounting System (SA-BUN) implemented by the Minister of Finance and Agency Accounting System (SAI) implemented by State Ministries/Institutions (K/L). Accounting units from the lowest level to Ministries/Institutions use the Accrual-Based Agency Accounting System (SAIBA) application. Data recording is carried out at the satker level and then a reconciliation process is carried out with the KPPN. Reconciliation is the process of matching processed financial transaction data with several different systems/subsystems based on the same source document. From the data generated through the SAIBA application by each satker monthly reconciliation is carried out with the State Treasury Service Office to be validated through the VERA (Verification and Accounting) application. In preparing the financial statements, a reconciliation process is carried out to ensure the reliability of the data to be consolidated. The reconciliations carried out are 1) internal reconciliation between the financial reporting unit and the goods reporting unit for the Budget User/Property User, 2) internal reconciliation between UAKPA and the spending treasurer/receipt of the Satker, 3) financial reporting reconciliation between the Budget User and the State General Treasurer/ local KPPN and 4) reconciliation of reporting of goods between goods users and goods managers. Differences in recording at the satker level (SAI) with KPPN (SABUN) are still possible considering that recording at the satker level is still done manually so that there are often incorrect inputs or lack of records. Delivery of data in stages to UAPPA-W to UAPA can cause data to be different in results and the process of consolidating financial statements at the regional level to Ministries/Institutions takes a long time. Therefore, to overcome the problems contained in the SAIBA application, the Directorate General of Treasury in 2016 released a web-based application, namely e-Rekon LK. This application was launched in relation to the findings of the Supreme Audit Agency (BPK) regarding internal control because the data generated from the VERA application was considered less efficient and effective in the implementation of reconciliation and consolidation of financial statements. The e-Rekon LK application is used to consolidate data for all Work Units for the purpose of reconciliation between work units and KPPN. The e-Rekon LK web-based application was created to facilitate the process of reconciling data between work units and the State General Treasurer (BUN), which later the data contained in the application will be used by work units to compile their Financial Statements. From the KPPN side as the Proxy for the State General Treasurer (BUN), the use of the e-Rekon LK application will assist in analyzing financial reports, detailed work balances, and financial transaction journals. The results of the study of the e-Rekon LK application are used as a comparison with the State Treasury and Budget System (SPAN) application as another source of data in analyzing work unit financial reports. From the information generated by the two applications above, it will improve the quality of financial transaction data and information supporting the satker in preparing financial reports. From the work unit side, the use of the e-Rekon LK application will help when reviewing Financial Statements through the "Monitoring" menu to check transactions that need to be completed and the "Register" menu to check financial transactions that should not exist or are unusual. The "Monitoring" menu consists of financial monitoring, State Property (BMN) and other monitoring. The "List" menu consists of a financial list with details: 1) unbalanced balance 2) abnormal balance 3) unregistered assets 4) non-referenced accounts 5) minus ceilings 6) return on purchases, 7) non-BA 015 tax income and others. -other. Meanwhile, in the next list menu, the list of BMN consists of: Through the use of the two applications above, namely SPAN and e-Rekon LK, the work unit will feel confident about the reliability of the financial statements prepared because of a review from KPPN Jakarta I. Financial report reviews are also carried out by all levels of financial statement preparers as well as by financial report reviewers, for example from work units up to echelon-1 level. Data integration in e-Rekon LK leads to better data quality and integrity. Hardcopy data is no longer different from softcopy because all reports are printed from the same data so that the problem of data differences between accounting units in the Agency Accounting System (SAI) no longer exists. In addition, the consistency and continuity of the data will be more guaranteed with the unification of the database. However, there are BPK findings on the implementation of the e-Rekon LK application, namely how to minimize the value of suspension and the availability of tools in conducting searches for the occurrence of suspension data. The availability of tools to search for the occurrence of suspension data in the form of suspension monitoring will be very helpful in efforts to suppress the suspension value. E-Rekon LK itself was built with minimal infrastructure support conditions so that some feature additions were temporarily postponed until there was more adequate infrastructure support. In order to reduce the value of the suspension, KPPN Jakarta I through the Verification and Accounting Section built a google side -based application dashboard , namely the Anti Suspension Rekon application or Roti Sus which was created with the aim of making it easier for the working unit to carry out the risk mitigation process for suspension data or Internal Transaction data. Confirmation (TDK) by adding data monitoring features that are not provided in the E-Rekon LK application. The preparation of Financial Reports by work units can be faster because data correction can be done before the preparation of financial statements. The change in accounting operators at the work unit level causes new operators to not understand in detail the process of recording financial transaction data so that they sometimes make mistakes when entering SPM data and deposit letters without realizing it. Roti Sus innovation combines financial data information from the SPAN application and E-Rekon LK in one view so that the work unit will not be missed in the process of checking the suspension data. The benefit for KPPN Jakarta I by using the features in Roti Sus innovation is that it can speed up the identification process of discrepancies data so that data corrections are immediately carried out by work units to improve the quality of Central Government Financial Reports (LKPP). The menu features provided by Roti Sus innovation include: Minus ceiling, caused by the use of an SPM discount account which causes the ceiling on that account to be minus (source: SPAN Application);

Suspension of Shopping Returns, to identify deposits that are not filled out completely or coded zzz on program codes, activities, outputs and accounts so that they must be corrected according to the provisions (source: SPAN Application); Tax Receipt Accounts for Imports (PDRI) through SPM Deductions to clarify if an account of Article 22 Import PPh, Import VAT and Import PPnBM is found, while the account should only exist at the Directorate General of Customs and Excise (source: SPAN Application); Spending returns exceeding realization are displayed to identify errors in the use of program codes, activities, outputs, accounts and locations on deposits (source: SPAN application); Minus Expenditure Treasurer Cash to identify if there are still accounts 111611 (Cash in the Expenditure Treasurer) and 111613 (Expenditure Treasurer Cash from TUP) which have negative values so that the causal factors can be traced and solutions found (source: SPAN Application). The purpose of using Roti Sus innovation is to make it easier for work units to carry out the process of reviewing financial data independently so that the process of preparing financial reports can run more effectively and efficiently. The work unit can check financial data that is still discrepant from the source, namely the e-Rekon LK and SPAN applications in one view so that the search for discrepancies data can be done faster. By using this innovation, the work unit will be assisted in explaining the information which will later be included in the Notes to the Financial Statements (CaLK) as a supplement in the preparation of the Financial Statements. The positive effect of using Roti Sus innovation for KPPN Jakarta I is a significant increase in the value of the Financial Statements of the Level of Authorization for the Regional State General Treasurer (LKBUN-D) of the KPPN within the scope of the Regional Office of the Directorate General of Treasury of DKI Jakarta Province where in 2020 the LKBUN-D value obtained is 98.189 and was ranked 6th, while in 2021 it got a value of 99,132 and was ranked first. This rating increase proves that Roti Sus innovation can improve the quality of financial reports so that efforts to improve reporting performance can be realized and in the end the Central Government Financial Reports can become more accurate and accountable.