Analysis of Graduate Understanding of “START BPKP” Regarding Management and Supervision of State Finance (Empirical Study of STAR BPKP Graduates of the Accounting Study Program in the Government of Andalas University)

Thia Fathiah, Dr.Suhairi, SE, M.Si, AK.CA, Nini Syofriyeni,SE, M.Si, AK, CA

Abstract


 

Asbstract

 

     This study aims to see differences in the level of understanding between graduates of STAR BPKP with the status of State Finance Managers (PKN) and the status of Government Internal Supervisory Apparatus (APIP) regarding management and supervision of state finances. This topic was chosen in relation to the implementation of the STAR BPKP scholarship program by the government, this activity aims to ensure that government accountants who play a role as PKN and APIP have adequate understanding regarding the management and supervision of state finances. Therefore, research is needed to assess the ability of the STAR BPKP graduates after completing their education through the STAR scholarship program. The population in this study were graduates of the Andalas STAR BPKP which consisted of 6 classes in 2013-2018 which were divided into two groups, namely PKN and APIP. The sample in this study amounted to 42 people for the PKN group and 11 for the APIP group. The number of samples was determined with a ratio of 80% and 20% for both PKN and APIP groups based on the quota sampling method with Convienence basis. The hypothesis in this study was tested using the Independent Sample t-test statistical test. The results showed that there was a significant difference in understanding between PKN and APIP regarding management and supervision of government finances.

 

Keywords - Understanding of government financial management and supervision; APIP; PKN

 

 

 

 

 


Keywords


Understanding of government financial management and supervision; APIP; PKN

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