Strategic Analysis Of Financial Officers' Role In The Indonesian Army's Work Units On Financial Statement Quality And Unqualified Opinions
Abstract
Abstrak
Akuntabilitas pengelolaan keuangan negara menjadi salah satu indikator utama tata kelola pemerintahan yang baik, termasuk di lingkungan TNI Angkatan Darat yang dituntut untuk mempertahankan opini Wajar Tanpa Pengecualian (WTP) secara berkelanjutan. Penelitian ini bertujuan menganalisis peran strategis Perwira Keuangan Satuan Kerja (Paku Satker) dalam penyusunan laporan keuangan untuk menjaga kualitas pelaporan dan keberlanjutan opini WTP di lingkungan TNI Angkatan Darat. Pendekatan teori yang digunakan meliputi Resource-Based View untuk melihat kapabilitas internal Paku Satker sebagai sumber daya strategis, Agency Theory untuk memahami hubungan keagenan dalam pengelolaan keuangan, serta Teori Akuntabilitas Publik sebagai dasar tata kelola yang transparan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, melibatkan wawancara mendalam terhadap tiga informan kunci, studi dokumen, dan observasi, serta analisis data melalui proses open dan axial coding menggunakan perangkat NVivo yang disintesiskan dengan analisis SWOT. Hasil penelitian menunjukkan bahwa Paku Satker memiliki tiga peran utama, yaitu peran teknis, strategis, dan manajerial dalam memastikan kualitas laporan keuangan. Faktor pendukung mencakup struktur organisasi yang hierarkis, sistem aplikasi SAKTI, dan komitmen pimpinan, sementara hambatan utama meliputi rotasi personel, kompetensi, serta konflik peran antara komando dan kepatuhan. Temuan ini menegaskan pentingnya penguatan kompetensi, standarisasi prosedur, dan transformasi peran Paku Satker menuju fungsi penasihat keuangan strategis untuk memperkuat akuntabilitas keuangan dan keberlanjutan opini WTP di TNI Angkatan Darat.
Kata Kunci: akuntabilitas publik, Paku Satker, peran strategis, laporan keuangan.
Abstract
Accountability in state financial management is a key indicator of good governance, including within the Indonesian Army, which is required to maintain an unqualified audit opinion (Wajar Tanpa Pengecualian—WTP) in a sustainable manner. This study aims to analyze the strategic role of Unit Finance Officers (Perwira Keuangan Satker) in preparing financial statements to ensure reporting quality and the continuity of the WTP opinion within the Indonesian Army. The theoretical framework draws upon the Resource-Based View to examine the internal capabilities of Finance Officers as strategic resources, Agency Theory to explain the agency relationships in financial management, and Public Accountability Theory as the foundation of transparent governance. This research employed a qualitative approach using a case study method involving in-depth interviews with three key informants, document review, and observation. Data were analyzed through open and axial coding using NVivo software, synthesized with SWOT analysis. The findings reveal three core roles of the Finance Officers: technical, strategic, and managerial, each contributing to the quality of financial reporting. Supporting factors include a hierarchical organizational structure, the SAKTI financial information system, and strong leadership commitment, while constraints involve personnel rotation, competence gaps, and role conflicts between command and compliance. The study concludes that strengthening competence, standardizing procedures, and transforming Finance Officers into strategic financial advisors are key to reinforcing financial accountability and sustaining unqualified audit opinions in the Indonesian Army.
Keywords: financial report, public accountability, strategic role, Unit Finance Officer
References
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