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Optimalisasi Administrasi Perjanjian Kerja Sama Antar-Daerah dalam Mendukung Kelancaran Misi Dagang Provinsi Kalimantan Tengah dan Jawa Timur Wulan Maizahra; Achmad Hairudin; Agus Satrya Wibowo; Wahyu Febri Eka Susanti
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.2005

Abstract

Equitable regional development remains a major challenge in Indonesia, partly due to weak administration in inter-regional cooperation. This community service activity aims to optimize inter-regional cooperation agreement administration to support the trade mission between Central Kalimantan and East Java Provinces through the MBKM independent internship program. A participatory approach was employed, involving document management, correspondence filing, presentation preparation, and SME accompaniment. Results indicate that orderly and structured administration improved inter-agency coordination efficiency and supported the trade mission's success, which recorded transactions exceeding IDR 2.08 trillion. This program proved mutually beneficial for students and government agencies in supporting effective and accountable inter-regional cooperation.
Designing a Financial Statement Information Quality Model for Fraud Prevention in the Palangka Raya City Government Dhina Sri Widyaningsih; Pratiwi Hamzah; Wahyu Febri Eka Susanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 12 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), December 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increase in fraud incidents in local government has prompted the need for a financial reporting quality model that supports fraud prevention at the government level, particularly in the Palangka Raya City Government. This study designs a conceptual model that links Quality of Financial Reporting (QFR) with the effectiveness of fraud prevention, as well as identifying important mediator and moderator roles. The methods used are a literature review and desk study of academic literature, regulations, and local government financial reporting documents. The synthesis results confirm five main dimensions of QFR: relevance, reliability (faithful representation), comparability, timeliness, and understandability. The proposed model places the Government Internal Control System (SPIP)/internal audit as a mediator between QFR and fraud prevention, while fraud analytics, whistleblowing systems, and a culture of integrity act as moderators that strengthen this relationship. Practical recommendations include strengthening SPIP, integrating analytical technology for early detection, and reporting and whistleblower protection mechanisms to close opportunities for fraud. Implementation of this model is expected to strengthen regional financial governance and reduce the risk of fraud through the synergy of preventive, detection, and response measures.