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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Phinisi Applied Accounting Journal
Windy Indriyani
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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Good Governance Based on Bugis Local Values: Integrating Taro Ada Taro Gau Values into the Concept of Village-Owned Enterprises (BUMDes) Governance Windy Indriyani; Wawan Andi Saputra; Mustianti Mustianti; Nurariq Ahmad; Febrina Nur Ramadhani
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Purpose: This study aims to show how the integration of local Bugis cultural values of Taro Ada Taro Gau can strengthen the concept of Good Governance in BUMDes governance, to create a village government system that is more transparent, accountable, and free from corruption .Method: This research uses the Systematic Literature Review (SLR) method with a normative and descriptive approach, to analyze the relationship between the principles of Good Governance and local Bugis ethical values .Findings: The results of this study indicate that the application of Good Governance principles alone is not sufficient to prevent corruption at the local government level, particularly in the management of Village-Owned Enterprises (BUMDes). Strengthening the ethical and moral values of village officials is necessary. The implementation of the Taro Ada Taro Gau values, which emphasize harmony between words and actions, can strengthen the integrity of village officials, increase transparency and accountability, and contribute to the prevention of corrupt practices.
ANALYSIS OF FACTORS AFFECTING THE DURATION OF AUDIT COMPLETION AT PT GARUDA INDONESIA TBK Windy Indriyani; Nurul Shofiyah; Diana Dewi; Nurul Adhani Ilham; Sri Nurdewi Sartika Astuti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1390

Abstract

This study investigates the elements that influence the audit completion time (Audit Report Lag/ARL) at PT Garuda Indonesia Tbk during the 2020–2024 period by applying a descriptive qualitative approach through case analysis. The study shows that ARL has three key elements, namely financial statement complexity, the company's financial condition (financial distress), and regulatory influence. The high complexity of financial statements and financial pressure due to the pandemic lengthen audit time, while strict supervision from the Financial Services Authority (OJK) and the Ministry of State-Owned Enterprises (SOEs) encourages compliance in reporting. ARL at Garuda has decreased drastically from 196 days in 2020 to 84 days in 2024, indicating progress in governance and efficiency of the audit process. The results of this study confirm that ARL reflects the interaction between internal and external factors in the preparation of financial statements. Keywords: Audit Report Lag, financial statement complexity, financial distress, regulatory pressure, PT Garuda Indonesia Tbk.
Co-Authors Diana Dewi Mustianti Mustianti Nurariq Ahmad Nurul Adhani Ilham Nurul Shofiyah Ramadhani, Febrina Nur Sri Nurdewi Sartika Astuti Wawan Andi Saputra