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All Journal Jurnal Mirai Management Integritas: Jurnal Antikorupsi SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Jurnal Akuntansi Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Akuntansi AKUNESA Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi Mimbar Administrasi Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies As-Syirkah: Islamic Economic & Financial Journal
Rio Monoarfa
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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THE ROLE OF INTERNAL AUDIT IN IMPROVING REGIONAL FINANCIAL INTEGRITY (A STUDY OF THE GORONTALO PROVINCIAL INSPECTORATE) Ashari, Andi Balqis Rahmashari; Monoarfa, Rio; Hulopi, Titi Umi Kalsum
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2284

Abstract

This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Evaluasi Pengawasan Pengadaan Barang dan Jasa pada Pemerintah Kota Gorontalo: Studi Kasus Inspektorat Kota Gorontalo Siti Nur Anisa Ali; Rio Monoarfa; Yustina Hiola,
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5050

Abstract

This study aims to identify and evaluate the form of the goods and services procurement oversight in the Gorontalo City Government conducted by the Gorontalo City Inspectorate. This study uses a qualitative method with a case study approach. The data collection techniques include observation, interviews, and documentation. The data analysis techniques involve data reduction, data display, and conclusion drawing/verification. The results of study indicate that the task planning in the oversight process of goods and services procurement by the Gorontalo City Inspectorate can proceed through several stages as follows: task preparation, task risk assessment, preliminary survey, work program, and the requirement for a Management Representation Letter (MRL). The task implementation in the oversight process of goods and services procurement by the Gorontalo City Inspectorate can proceed through several stages mentioned as follows: preliminary discussions, data and information collection, analysis and evaluation of evidence, a list of obtained evidence, task documentation, and task supervision. In communicating the task results in the goods and services procurement oversight process by the Gorontalo City Inspectorate, several stages need to proceed: task result discussion, task result reporting, and follow-up monitoring.
Analisis Implementasi Sistem Akuntansi Piutang pada Koperasi Mekar Jaya Indonesia Nurain Dalanggo; Rio Monoarfa; Ronal S. Badu
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4844

Abstract

This study aims to analyze the application of the accounts receivable accounting system in the Mekar Jaya Indonesia cooperative in Gorontalo. Data analysis uses a qualitative descriptive approach with primary and secondary data sources. Data collection methods include observation, interviews, documentation, and triangulation. The results showed that the Mekar Jaya Indonesia Cooperative has implemented an accounting system, this can be seen from the information needed by management in determining the accounts receivable accounting system including related functions, accounting records used in relation to the accounts receivable accounting system and internal control elements routinely calculate the number of customer loans carried out by the Treasurer so that the accounts receivable accounting system is good enough. The receivables accounting system procedure also includes procedures for receiving and submitting loans.
Measuring integrity: A portrait of Gorontalo’s readiness to realize an integrity-driven governance system Rio Monoarfa; Arip Mulyanto; Arfan Utiarahman; Idham Halid Lahay; Rezkiawan Tantawi; Surya Handrisusanto Ahmad
Integritas: Jurnal Antikorupsi Vol 11 No 2 (2025): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v11i2.1435

Abstract

This study aims to measure the level of the integrity index in the Gorontalo region, which includes six districts/municipalities and one province. Data were collected using a questionnaire instrument distributed to civil servants, beneficiary communities, vendors, and experts. The data were processed using R-Studio software to ensure accurate and comprehensive analysis. The findings reveal significant variations in index scores, with the highest score recorded in Bone Bolango District and the lowest in Pohuwato District. The dimensions of transparency and goods/services procurement management show strong performance, while institutional integrity and anti-corruption outreach tend to be low. Gorontalo City and North Gorontalo District show low institutional integrity scores, indicating the need for organizational culture reform and strengthened oversight systems. Initiatives such as technology-based services, community engagement, and anti-corruption training have shown positive outcomes, although their implementation remains inconsistent. Indications of nepotistic practices and tolerance toward gratuities pose challenges that require immediate attention. Strategic recommendations include strengthening internal oversight mechanisms, implementing a meritocracy system to eliminate nepotism, intensifying anti-corruption outreach, and enhancing community involvement in public oversight. The use of information technology and collaboration with supervisory institutions such as the Corruption Eradication Commission (KPK) are essential to realizing a more integrity-driven, transparent, and accountable governance system in Gorontalo.  
Co-Authors Abdullah, Anggriliani Adelin Ishak Ais Nurdin Ali, Eka Putriani Alya Nurlail Mudeng Amalia Hamidah Amir Lukum, Amir Amna Vianti Hasan Arfan Utiarahman Arip Mulyanto Ashari, Andi Balqis Rahmashari Avania Putri Zalni Ayu Rakhma Wuryandini Biki , Fathrisya Nur Handayani Buhang, Miftahul Zannah Burhan, Misran Daulima, Andre Margo Djaena, Muhamad A. Djailani, Windiyastuti Fathrisya Nur Handayani Biki Fidyatul Husna Yunus Hais Dama Hamidah, Amalia Hapsawati Taan Hardianti , Sry Harun Blongkod Hasan, Amna Vianti Hawaria Djafar Hiola, Yustina Idham Halid Lahay Igirisa, Musliyanto Ikal Toha Ishak, Adelin Ladis Saleh Latjompo, Sri Mulyani Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Martosono, Sinta Nur Mala S. mattoasi mattoasi Mentari Rizki Sawitri Pilomonu Miftahul Zannah Buhang Muhammad Amir Arham Muhammad Ichsan Gaffar Muliyani Mahmud Nasir, Novita Ni Ketut Lona Andriani Ni Made Sagita Satmanadika Ni Nyoman Dina Anjani Nilawaty Yusuf Nopiana Mozin Nurain Dalanggo Nurharyati Panigoro Nusi, Pratiwi Pakaya, Lukman Pakaya, Puput Panigoro, Nurhayati Polingala, Agnes U. Pratiwi Husain, Siti Pratiwi Nusi PURNAMASARI, PURNAMASARI Rahayu Gonibala Rahim, Dea Rizka Fadillah Rahmadani Raukang Ramli Mahmud Revana Gobel Rezkiawan Tantawi Rifki Putra Ronal S. Badu Ronald S. Badu Sahmin Noholo Saroh, Tiara Sastro M Wantu Satmanadika, Ni Made Sagita Selviani, Ni Nyoman Siti Nur Anisa Ali Siti Nurain Pakaya Siti Pratiwi Husain Sitti Ta’mirullah A. Popalo Soleman, Utami Oktaviani Sry Hardianti Stevie Gibernau Paendong Surya Handrisusanto Ahmad Surya Handrisusanto Ahmad Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Udin Hamim Usman Usman Usman Victorson Taruh Victorson Taruh Vira Annisa Wildayanti SD