RECONCILING REGIONAL TAX REVENUE RECORDS: EVIDENCE FROM FINANCIAL REPORTING DISCREPANCIES BETWEEN REGIONAL GOVERNMENT AGENCIES IN BOGOR REGENCY, INDONESIA
DOI:
https://doi.org/10.36563/jamanta.v5i2.1920Keywords:
Financial reporting quality, Internal control, Public financial management, Regional revenue reconciliation, Revenue information systemsAbstract
Accurate reconciliation of regional tax revenue is essential for ensuring the reliability, transparency, and accountability of local government financial reporting. However, recurring discrepancies in revenue records between Regional Government Work Units (SKPD) and Regional Financial Management Officers (PPKD) continue to undermine the quality of Local Government Financial Statements (LKPD) in Indonesia. Although previous studies have examined regional revenue management, limited research has integrated revenue recording practices, reconciliation procedures, and audit findings within a single case study. This study aims to identify the sources of regional tax revenue recording discrepancies between the Regional Revenue Agency (Bapenda) and PPKD of the Bogor Regency Government, analyze the institutional and technical factors contributing to these inconsistencies, and evaluate their implications for financial reporting quality. A descriptive qualitative approach was employed using documentary analysis of secondary data, including the 2022 Budget Realization Reports, regional tax revenue ledgers, reconciliation documents, Standard Operating Procedures, regional regulations, and audit reports. Data were analyzed through document comparison, data reduction, data display, and conclusion drawing based on the qualitative analytical framework of Miles, Huberman, and Saldaña. The findings reveal that discrepancies were primarily caused by inconsistent account coding, incomplete integration of financial information systems, differences in revenue recognition timing, reliance on manual data processing, and weaknesses in internal control. These issues reduced the reliability of the Budget Realization Report and Notes to the Financial Statements, increased audit risks, and potentially distorted fiscal planning. This study contributes to the public sector accounting literature by demonstrating that sustainable improvements in regional financial reporting require integrated financial information systems, strengthened internal controls, standardized reconciliation procedures, and enhanced inter-agency coordination to improve transparency, accountability, and public financial governance.
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References
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Badan Pemeriksa Keuangan Republik Indonesia. (2023). Laporan hasil pemeriksaan atas laporan keuangan Pemerintah Kabupaten Bogor Tahun Anggaran 2022. BPK RI.
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(Digunakan sebagai rujukan metodologis dasar dan masih relevan dalam penelitian kualitatif)
Creswell, J. W., & Poth, C. N. (2021). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). Sage Publications.
(Pembaruan dari Creswell, 2018)
Lestari, D. (2020). Peran Pejabat Pengelola Keuangan Daerah (PPKD) dalam konsolidasi pendapatan daerah. Jurnal Akuntansi Pemerintahan, 8(1), 45–59.
Mahardika, A. (2020). Rekonsiliasi pendapatan daerah dan tantangannya dalam pengelolaan keuangan pemerintah daerah. Jurnal Keuangan Publik, 5(2), 67–80.
Mahmud, R. (2021). Pengendalian internal pada pengelolaan pendapatan daerah. Jurnal Akuntansi dan Auditing Indonesia, 25(1), 33–47.
Mahmudi. (2021). Akuntansi sektor publik. UII Press.
(Pembaruan dari edisi 2019)
Nugroho, S. (2021). Integrasi sistem informasi SKPD dalam pencatatan pendapatan daerah. Jurnal Sistem Informasi Pemerintahan, 6(2), 89–103.
OECD. (2020). Public financial management and transparency. OECD Publishing.
Pemerintah Kabupaten Bogor. (2023). Laporan keuangan pemerintah daerah (LKPD) Kabupaten Bogor Tahun 2022. Pemerintah Kabupaten Bogor.
Priatna, R. (2022). Sumber daya manusia dan pengelolaan sistem informasi keuangan daerah. Jurnal Administrasi Publik, 10(1), 55–69.
Ramadhani, N., & Putra, H. (2021). Pengakuan pendapatan dalam standar akuntansi pemerintahan. Jurnal Akuntansi Sektor Publik, 13(1), 21–35.
Wulandari, F. (2021). Opini audit dan pengaruh ketidaksesuaian pendapatan daerah terhadap kualitas laporan keuangan. Jurnal Akuntansi dan Keuangan Daerah, 7(2), 98–112.
Hasan, H., Fajriati, F., Kuncoro, D. S., Sunarsih, U., & Mais, R. G. (2025). Penerapan transaksi uang elektronik dalam meningkatkan penerimaan pajak di Indonesia. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(2), 1323–1331. https://doi.org/10.31004/riggs.v4i2.
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Copyright (c) 2025 Regina Teflaka, Alifa Salsabilla, Niqita Khaerunisa, Rita Sandrasari, Rimi Gusliana Mais
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