Pengaruh Akuisisi Combiphar Terhadap Kegiatan Ekspor di Pabrik Jamu Air Mancur

DOI: https://doi.org/10.36728/tm.v5i2.6182

Keywords: Unqualified Opinion, Financial Management, Community Health Center, Audit, Public Accountability

This study aims to analyze the factors influencing the achievement of an unqualified audit opinion on financial

statement management at Puskesmas Klego 1. This research employs a descriptive qualitative method with a case

study approach. Data were collected through in-depth interviews with financial management personnel at

Puskesmas Klego 1, documentation review of financial statements and independent audit reports, and literature

review of relevant journals and regulations. The results indicate that Puskesmas Klego 1 has prepared its financial

statements in accordance with Government Accounting Standards as stipulated in Government Regulation Number

71 of 2010 and has obtained an unqualified opinion from an independent auditor. The main factors influencing

the achievement of the unqualified opinion include adequate human resource competence, effective

implementation of internal control systems, and compliance with applicable accounting standards and

regulations. The achievement of an unqualified opinion demonstrates that financial statement management at

Puskesmas Klego 1 has been conducted accountably and responsibly, thereby supporting improved financial

governance and the quality of public health services.