Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:This study aims to analyze the patterns, characteristics, and effectiveness of educational supervision in inclusive school settings through a systematic literature review approach. The methodology used PRISMA 2020 with a…
literature search in five international databases for the period 2021-2025, resulting in 20 high-quality articles for analysis. The findings show the evolution of supervision models from a traditional hierarchical approach to a collaborative-transformational paradigm. Four effective supervision models were identified: transformational supervision, instructional leadership supervision, collaborative supervision, and distributed leadership model. The transformational supervision model showed significant changes in teachers' attitudes toward inclusive education, while instructional leadership had a 63.7% correlation with student academic achievement. Components of effective supervision include academic aspects through curriculum and IEP adaptation, professional aspects through teacher self-efficacy development, and organizational aspects through systematic management. Internal factors such as supervisor competence and an inclusive culture, as well as external factors such as policy support, determine successful implementation. Key challenges include issues of bullying, technological barriers, and the complexity of AI integration in supervision. The study recommends developing a contextual supervision model for Indonesia, taking into account local cultural characteristics and resource availability.
Abstract:The purpose of this study is to find out the literacy management of school libraries, supporting and inhibiting factors, and strategies that can be applied by the library in an effort to motivate students' interest in reading…
reading at SMPN 3 Alalak and SMPN 4 Alalak as driving schools.The theory used in this study is the theory according to George R Terry. The methodology of this research uses a qualitative approach and this type of research uses qualitative descriptive research. Data collection techniques through observation, interviews, and documentation. The results of the study show that library management in SMPN 3 Alalak and SMPN 4 Alalak in motivating students' interest in reading includes the function of Planning is the development of collections and reference services. The Organizing Function is the division of library work programs and reference services. The function of Direction/implementation is the development of collections. The supervisory function is collaboration and partnership. Supporting and inhibiting factors to motivate students' interest in reading at SMPN 3 Alalak and SMPN 4 Alalak as driving schools include technological advancements, collection of reading materials, human resources, facilities and infrastructure. Strategies that can be applied by the library in motivating students' interest in reading as a driving school are increasing collection materials, providing adequate facilities and infrastructure, providing good services, holding additional programs such as conducting regular and continuous promotions. It can be concluded that at the end of the study, data was obtained for student visits to the SMPN 3 Alalak library reaching 27%, which is not yet classified as high student visits, while for SMPN 4 Alalak reaching 65%, it is classified as high student visits.
Abstract:Violation. Ethics. Profession. Notary Public. can occur. In. Various forms, ranging from non-compliance with obligations to maintain confidentiality, permission from authorities, to making deeds that do not comply with legal…
egal procedures. Many factors can trigger this violation, such as a lack of understanding of the code of ethics, economic pressure, and conflicts of interest. The impact of these violations not only harms the image of the notary profession, but also has the potential to reduce public trust in legal institutions as a whole.This research adopts a normative-juridical method, which involves literature study and analysis of secondary data. Data that includes secondary sources such as statutory regulations, scientific journals, research results, and so on is an important reference in understanding the authority of Article 67 paragraph (1) of the Law on the Position of Notaries (UUJN) which states that supervision of notaries is carried out by the Minister. In carrying out this supervision, the Minister formed a Notary Supervisory Council which is tasked with ensuring notary compliance with applicable regulations. Supervising notaries is a Supervisory Council created by the Ministry of Law and Human Rights. This institution consists of the Regional Supervisory Council (MPD), Regional Supervisory Council (MPW), and Central Supervisory Council (MPP).According to I Gede A.B. Wiranata, there are eight factors that can influence the decline in morality in the legal profession. These factors include profession, business orientation in carrying out the profession, lack of social awareness and care, stagnation in the justice system, influence of position, consumer lifestyle, weak faith, and the influence of family characteristics. If a notary is involved in violations such as falsifying client data, making deeds that favor one party, or providing false information to clients, this can threaten his career. The client has the right to report the action to the Honorary Council to provide sanctions to the notary in accordance with the applicable code of ethics. Apart from that, clients can also report these actions to the police, which could potentially result in criminal legal consequences for the notary concerned. Therefore, notaries are obliged to carry out their duties based on a professional code of ethics.In general, the position of a notary is regulated in Law Number 30 of 2004 concerning the Position of Notaries, which has been updated through Law Number 2 of 2014, and based on the guidelines contained in the Notary Code of Ethics prepared by the Indonesian Notary Association (INI) in 2005 and updated in 2015.
Abstract:Under the guidance of Mr. Dedi Kusbiantoro, S.P., M.M. as chairman of the supervisory commission and Mrs. Hj. Henny Pratiwi, S.P., M.M. as a member of the advisory committee. The purpose of this study was to determine the…
e pattern of tofu marketing channels, to analyze tofu marketing costs, profits and margins; and to analyze the level of economic efficiency of each tofu marketing channel in Dolok Masihul District, Serdang Bedagai Regency. The choice of research location was done purposively. The sample in this study were 19 respondents who owned the tofu industry. Field research was conducted from March 2022 to April 2022. The method used is marketing margin analysis to determine differences in price levels in marketing channels, this study also uses farmer's share analysis to determine marketing efficiency. The results of the study concluded that the fried tofu housing industry in Dolok Masihul District has 2 (two). In marketing channel I, the total marketing cost is Rp. 30/ptg, the total marketing profit for retailers is Rp. 303.33/ptg, and the marketing margin is Rp. 83.33/ptg. For marketing channel II there is no marketing fee. On stock farmers that marketing channels I and II are included in the efficient category.
Abstract:The establishment of the South Papua Province is a strategic step to address the development inequality that exists in Papua. This study examines the role of various stakeholders in the process of regional expansion using…
g a qualitative literature review. The results of the study highlight the importance of an approach that involves participation, protection of indigenous peoples rights, and transparent budget management. The suggestions provided include gradual expansion and the establishment of an independent supervisory board. This study contributes to the literature on regional autonomy by combining the perspectives of various actors involved.
Keywords: Regional Autonomy, Development Inequality, Role of Stakeholders, Rights of Indigenous Peoples, Budget Transparency
Abstract:Sustainable Development Goals (SDGs) is the government's effort to reduce poverty and improve community welfare. One way to achieve this goal is through the development of Village-Owned Enterprises (BUMDes). BUMDes is a…
tool to improve the economy and welfare of village communities. The aim of this research is to determine the role of Village-Owned Enterprises in supporting the achievement of the objectives of the Sustainable Development Goals program in Sindangsari Village, Cikoneng District, Ciamis Regency. The method used in this research is descriptive qualitative method. Data was obtained in this research through observation, documentation and interviews with 11 informants, namely the village head, village secretary, BPD chairman, BUMDes director, BUMDes secretary, BUMDes supervisor, and 5 community leaders. The results of the research show that two of the five role indicators according to Siagian have not worked optimally, including the role as a pioneer and as an implementer himself. So it can be concluded that the role of BUMDes Bhinekasari Mandiri in supporting the Sustainable Development Goals (SDGs) has not gone well.
Keywords: Sustainable Development Goals; BUMDes; Role
Abstract:Market manipulation practices in the Indonesian capital market have the potential to harm investors, distort fair price formation, and undermine market integrity. These conditions require effective supervision by the Financial…
ancial Services Authority (Otoritas Jasa Keuangan—OJK) as the institution authorized to regulate and supervise capital market activities. This study aims to analyze the legal framework governing OJK's supervision of market manipulation practices, assess the effectiveness of its implementation, and identify the factors influencing the success of such supervision. This study employed a normative legal research method using statutory and conceptual approaches. Legal materials were collected through library research and analyzed qualitatively. The findings indicate that OJK's supervisory authority is supported by a strong legal framework under Law Number 8 of 1995 concerning the Capital Market and Law Number 21 of 2011 concerning the Financial Services Authority. Nevertheless, the effectiveness of supervision continues to face challenges arising from technological developments, the increasing complexity of market manipulation schemes, and limitations in supervisory capacity. This study concludes that strengthening institutional capacity, optimizing the use of technology, and enhancing inter-agency coordination are essential to improving investor protection and maintaining the integrity of the capital market. The novelty of this study lies in its integrated analysis of the legal framework, supervisory effectiveness, and technology-based market manipulation challenges within a single analytical framework.