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All Journal Sawala : Jurnal Administrasi Negara Jurnal Ilmiah Akuntansi Kesatuan
Umanto
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Economics, Econometrics & Finance Social Sciences

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Analysis Of Formulation Of Government Internal Supervisory System Policy Using Regulatory Impact Assessment Suryaman, Ariesca Kamajaya; Umanto
Sawala : Jurnal Administrasi Negara Vol. 13 No. 1 (2025): Sawala : Jurnal Administrasi Negara
Publisher : Program Studi Administrasi Negara Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/sawala.v13.i1.p5pz2r19

Abstract

The high level of corruption in government makes the effectiveness of supervision from the government's internal control apparatus (APIP) questionable. The current supervisory system that makes APIP less independent is one of the causes of APIP being less than optimal in carrying out its duties and functions. Improving the government's internal supervision system is a discourse that needs to be considered. This study aims to analyze the preparation of government internal supervisory system policies through Regulatory Impact Analysis (RIA). RIA is a useful method in policy formulation to analyze the impact of policies more comprehensively in developing optimal policies. This article uses a qualitative method that aims to understand and explain the process of drafting government internal supervisory system policy in several stages of RIA. The results show that the government has implemented several stages of RIA although there are still shortcomings.  The regulation of the government's internal supervisory system is needed to increase the role and independence of APIP. However, the government still needs to increase stakeholder involvement, conduct a cost-benefit analysis, and develop a policy implementation strategy so that the regulations can have an optimal impact.
Factors Determining HIMBARA Bank Resilience: The Effect of Regulation, Adaptiveness, Assets, and Speed Abiwodo; Subroto, Athor; Umanto; Fatwa, Nur
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4648

Abstract

Banks play a central role in supporting economic growth by collecting and channeling public funds while maintaining customer trust. In Indonesia, state-owned banks face continuing pressure from economic uncertainty and rapid digital change, making their resilience a critical issue for national financial stability. This study aims to identify the key factors that determine the resilience of the four major state-owned banks and to examine how company performance and risk mediate these relationships. The research used questionnaires completed by 100 senior bank officials holding positions from Assistant Vice President level and above. Data were analysed using Structural Equation Modelling with Partial Least Squares. The results show that only six of the fourteen proposed hypotheses are supported. Regulation significantly improves company performance, while larger assets and faster response speed increase risk. Response speed directly strengthens bank resilience, and both company performance and risk significantly influence resilience. Adaptability, surprisingly, has no significant effect on any of the measured outcomes. The findings highlight that strong regulation, careful asset growth, and quick response capability are the most important drivers of resilience in Indonesian state-owned banks. Managers and regulators should focus on these three areas to ensure the banks remain stable and able to support long-term economic recovery.
Co-Authors Abiwodo Nur Fatwa, Nur Subroto, Athor Suryaman, Ariesca Kamajaya