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All Journal Asian Journal of Management Analytics JURNAL AKUNTANSI DAN BISNIS
Markus A.K.B Hallan
Universitas Nusa Cendana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS BIAYA OPERASIONAL KONSTRUKSI (STUDI KASUS PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA KUPANG) Avril Stefani Nggetu; Markus A.K.B Hallan; Filipus Argentano Guntur Suryaputra
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/wm6w7c30

Abstract

Penelitian ini bertujuan menganalisis peran audit operasional dalam meningkatkan efektivitas biaya operasional konstruksi pada Dinas PUPR Kota Kupang. Menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi dengan analisis NVivo, hasil penelitian menunjukkan audit operasional yang mencakup survei pendahuluan, pengendalian manajemen, pengujian, pelaporan, dan tindak lanjut dilaksanakan secara sistematis. Audit dimanfaatkan sebagai dasar pengambilan keputusan strategis serta perumusan rekomendasi perbaikan dengan melibatkan seluruh pihak terkait, yaitu pejabat pembuat komitmen, konsultan perencana, konsultan pengawas, dan kontraktor pelaksana. Pengelolaan biaya melalui klasifikasi personil dan non-personil terbukti mendorong efisiensi. Audit operasional berkontribusi signifikan meningkatkan efektivitas biaya proyek secara tepat sasaran, efisien, dan berkelanjutan.
Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management Afifah Fauzah Lathifah; Markus A.K.B Hallan; Filipus Argentano Guntur Suryaputra
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16640

Abstract

This study analyzes the governance of Unforeseen Expenditures (BTT) during the Mount Lewotobi eruption in East Flores Regency. Employing a qualitative case study with stewardship theory, data were gathered through documentary analysis and semi-structured interviews with regional disaster agency (BPBD) and village officials. The findings reveal a governance paradox: internal administrative accountability is rigorously enforced through an eleven-tier document verification system, yet public transparency is heavily constrained. Financial data in the digital system (SIPD) is highly aggregated, while field-level information depends on manual ledgers and village loudspeakers, causing severe information asymmetry for independent evacuees. This research implies a critical need to transition emergency financial reporting toward open, interactive digital transparency.
Co-Authors Afifah Fauzah Lathifah Avril Stefani Nggetu Filipus Argentano Guntur Suryaputra