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All Journal Jurnal Bina Praja JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Balance : Jurnal Akuntansi dan Manajemen Innovative: Journal Of Social Science Research Media Akuntansi Perpajakan
NALIEN, ELVIRA MULYA
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Innovative: Journal Of Social Science Research

 1 
Efektivitas Pengawasan Internal dan Eksternal dalam Pengelolaan Keuangan Perpajakan di Tingkat Kecamatan Seiko, Shoonen Matahari; Ardiensyah, Ardiensyah; Nalien, Elvira Mulya
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19915

Abstract

Financial management of taxation at the sub-district level requires effective supervision to ensure accountability and transparency in revenue collection and utilization. This study aims to analyze the effectiveness of internal and external supervision in financial management of taxation at the sub-district level based on a literature review from Sinta-indexed journals and trusted sources. The research method uses library research with a descriptive qualitative approach. The findings indicate that internal supervision conducted by sub-district officials and inspectorates plays a crucial role in preventing irregularities and improving financial report quality. External supervision by the Audit Board of Indonesia (BPK) and the community also contributes to transparency and accountability. However, supervision effectiveness is hindered by limited human resources, suboptimal regulations, and lack of community participation. This study recommends enhancing internal supervisors’ capacity, strengthening regulations, and leveraging information technology to support more effective supervision.
Evaluasi Pengelolaan Dana Operasional Kecamatan Binamu Kabupaten Jeneponto Amin, Aqeel Fadhlurrahman; Ardieansyah, Ardieansyah; Nalien, Elvira Mulya
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19255

Abstract

This study aims to evaluate the effectiveness of operational fund management in Binamu District, Jeneponto Regency. The focus of this study is to analyze the planning, organizing, implementing, and supervising process of sub-district operational funds and to identify factors that influence their management. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, observations, and documentation studies. The results of the study indicate that the management of operational funds in Binamu District has not been fully optimal. There are several obstacles in the fund management process, including limited human resources who are competent in financial management, lack of transparency in reporting, and minimal supervision of the use of funds. This study recommends increasing the capacity of sub-district officials in financial management, strengthening the internal supervision system, and increasing transparency and accountability in financial management, lack of transparency in reporting, and minimal supervision of the use of funds. This study recommends increasing the capacity of sub-district officials in financial management, strengthening the internal supervision system, and increasing transparency and accountability in the management of sub-district operational funds.
Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Transparansi Pengelolaan Keuangan Di Kecamatan Sintang Siregar, Muhammad Nabil; Marta, Fitri Yul Dewi; Nalien, Elvira Mulya; Ardieansyah
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20131

Abstract

Implementation of the Village Financial System Application (SISKEUDES) in Increasing Transparency of Financial Management in Sintang District. This study aims to analyze the implementation of the Village Financial System application (SISKEUDES) in increasing transparency of village financial management in Sintang District. SISKEUDES is expected to encourage accountability and openness of village financial information to the community. This study uses a qualitative approach with a case study method. Data were collected through in-depth interviews with village officials, village treasurers, and the community, as well as analysis of village financial report documents before and after the implementation of SISKEUDES. The results of the study indicate that the implementation of SISKEUDES has increased transparency of village financial management through structured reporting features, real-time recording, and easier access for the community to monitor the allocation and use of village funds. However, obstacles such as limited human resources and internet infrastructure are still challenges in optimizing the system. SISKEUDES has proven effective in increasing transparency of village finances in Sintang District, although it is necessary to increase human resource capacity and infrastructure support to maximize its benefits. The implications of this study can be a reference for local governments in strengthening accountable village financial governance.
Co-Authors Abbas, Andi Reskia Nurhidayah Amin, Aqeel Fadhlurrahman Ardieansyah Ardieansyah, Ardieansyah Ardiensyah, Ardiensyah Arina Romarina, Arina Arsyad, Andi Nurul Aulia Asmungi, Asmungi Haykal, Mohammad Iman Marta, Fitri Yul Dewi Marta, Fitri Yul Dwi Rangkuti, Ramy Afifah Rozali Ilham Runjung, R. Muhammad Rouffie Putera Kesuma Seiko, Shoonen Matahari Sembiring, Josua Praja Sembiring, Yetty Siregar, Muhammad Nabil Surbakti, Elisha Stacia Janrika Tarigan, Akbar Nugraha Utomo, Decky Dwi Zahrati, Wenty