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All Journal JAM : Jurnal Aplikasi Manajemen JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan International Journal of Engagement and Empowerment (IJE2) Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of International Multidisciplinary Research
Ishak Awaluddin
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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Journal : Journal of International Multidisciplinary Research

 1 
Analisis Penerapan Standar Audit Intern Pemerintah Pada Inspektorat Provinsi Sulawesi Tenggara Nurul Afifah; Ishak Awaluddin
Journal of International Multidisciplinary Research Vol. 3 No. 2 (2025): Februari 2025
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1210

Abstract

Penelitian ini bertujuan untuk menganalisis peran, hambatan dan upaya yang dilakukan Inspektorat dalam penerapan Standar Audit Intern Pemerintah (SAIP) pada Inspektorat Provinsi Sulawesi Tenggara. Data yang digunakan dalam penelitian ini adalah data kualitatif yang tidak dapat diukur dengan skala numerik atau data yang disajikan dalam bentuk deskriptif atau berbentuk deskripsi. Pendekatan kualitatif lebih menekankan pada proses dan makna (perspektif subjek) dalam memahami suatu fenomena yang diteliti. Topik yang diangkat memerlukan analisis berdasarkan keadaan/fakta/fenomena alam dan tidak dapat diukur dengan angka. Hasil penelitian menunjukkan masih terdapat beberapa penerapan standar audit internal pemerintah pada Inspektorat Provinsi Sulawesi Tenggara yang belum sesuai dengan Peraturan Nomor: PER-01/AAIPI/DPN/2021 tentang Standar Audit Internal Pemerintah Indonesia.
The Effect of Timeliness, Transparency, and Effectiveness of Recommendations on Audit Quality (Study at the Audit Board of Southeast Sulawesi Province) Sitti Namira Hasanuddin; Ishak Awaluddin; Intihanah Intihanah
Journal of International Multidisciplinary Research Vol. 3 No. 12 (2025): Desember 2025
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1407

Abstract

This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management
Co-Authors Alfiansyah, Muhammad Andri Ansar, Rio Rizky Anto, La Ode Aswati, Wa Ode Awal, Taufan Sufatriansa Badu, Irman Damayanti, Wa Ode Rahmi Fasihu, La Ode Muhammad Saum Hadisantoso, Erwin Husin Husin, Husin Inayatillah, Dyah Auliah Intihanah Intihanah Margono Setiawan Mariani, Mariani Ani Mas'ud, Arifuddin Mulyati Akib Muntu Abdullah, Muntu Nur Asni Nurnaluri, Sitti Nurul Afifah Ode, Tasya Aulia wa Parintak, Ulvy Restiana Rahmiana, Fitra Rauf, Dian Mayafaty Sitti Namira Hasanuddin Sudarmant, Eko Sulvariany Tamburaka, Sulvariany Wiranto, Riswan Zaikin, Muhammad