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The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate) Fauzi Rahman; Rr. Titiek Herwanti; Rr. Sri Pancawati M
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.858

Abstract

Regulation of Ministry of State Apparatus Empowerment (Permenpan) Number PER/05/M.PAN/03/2008, on the auditing standards of APIP (Government Internal Auditor), regulates the characteristics of APIP. The adequate characteristics of APIP are expected to support the realization of good governance. However, many problems related to the characteristics of APIP of Dompu District Inspectorate still occur, con-sisting of its expertise, independence, and objectivity. All of these problems are sus-pected to have caused agency problems in local government. This research was con-ducted using phenomenological qualitative method with a case study approach. This study used participatory observation, in-depth interview, and documentation for anal-ysis. The research found as the following: 1) the existence of agency problem caused by the conflict of interests between local government and APIP; 2) the lack of APIP’s mastery of accounting standards and; 3) the lack of APIP’s knowledge of law, account-ing, engineering, public administration, agriculture, statistics, and state administra-tion. In addition, the problems of independence and objectivity are still often found in the characteristics of APIP of Dompu District Inspectorate when auditing. Overall, the inadequate characteristics of APIP have been unable to improve participation, accountability related to financial statement quality, rule of law, and transparency of Dompu District Government.
The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate) Fauzi Rahman; Rr. Titiek Herwanti; Rr. Sri Pancawati M
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.858

Abstract

Regulation of Ministry of State Apparatus Empowerment (Permenpan) Number PER/05/M.PAN/03/2008, on the auditing standards of APIP (Government Internal Auditor), regulates the characteristics of APIP. The adequate characteristics of APIP are expected to support the realization of good governance. However, many problems related to the characteristics of APIP of Dompu District Inspectorate still occur, con-sisting of its expertise, independence, and objectivity. All of these problems are sus-pected to have caused agency problems in local government. This research was con-ducted using phenomenological qualitative method with a case study approach. This study used participatory observation, in-depth interview, and documentation for anal-ysis. The research found as the following: 1) the existence of agency problem caused by the conflict of interests between local government and APIP; 2) the lack of APIP’s mastery of accounting standards and; 3) the lack of APIP’s knowledge of law, account-ing, engineering, public administration, agriculture, statistics, and state administra-tion. In addition, the problems of independence and objectivity are still often found in the characteristics of APIP of Dompu District Inspectorate when auditing. Overall, the inadequate characteristics of APIP have been unable to improve participation, accountability related to financial statement quality, rule of law, and transparency of Dompu District Government.
Revitalisasi Komunikasi Lintas Gang Berbasis Retorika Terapan di Desa Banyu Asih, Mauk Irwan Baadilla; Ahmad Hidayatullah; Siti Kodariah; Fauzi Rahman
Darma Cendekia Vol. 4 No. 2 (2025): Darma Cendekia
Publisher : CV Buana Prisma Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60012/dc.v4i2.183

Abstract

Efektivitas komunikasi antar pengurus RT dan ketua gang di lingkungan RT masih menghadapi berbagai kendala, seperti penyampaian informasi yang kurang persuasif, miskomunikasi antar ketua gang, serta rendahnya partisipasi warga dalam kegiatan lingkungan. Fenomena ini menunjukkan perlunya peningkatan keterampilan komunikasi praktis bagi pengurus RT agar koordinasi dan kolaborasi antar warga lebih optimal. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kemampuan komunikasi lintas gang melalui pelatihan retorika terapan. Metode yang diterapkan meliputi ceramah interaktif, simulasi penyampaian pidato singkat, praktik komunikasi persuasif, dan refleksi pengalaman. Hasil evaluasi menunjukkan peningkatan signifikan kemampuan peserta dalam menyusun pesan, mengatur intonasi, serta menyampaikan informasi secara jelas dan persuasif. Rata-rata nilai postes mencapai 82,85, menandakan konsistensi peningkatan kemampuan komunikasi. Pelatihan ini juga berdampak pada efektivitas koordinasi antar pengurus RT dan ketua gang, tercermin dari keterbukaan dialog, responsivitas, dan penyampaian informasi yang lebih seragam. Simpulan dalam kegiatan pelatihan ini yaitu PKM memberikan kontribusi praktis dalam memperkuat struktur komunikasi lokal, meningkatkan kapasitas pengurus RT, dan mendorong partisipasi aktif warga, sehingga mendukung terciptanya lingkungan komunitas yang harmonis dan responsif.
Co-Authors Abu Maskur Ahmad Hidayatullah Ahmad Hidayatullah Ahmad Khoiril Anam Ahmad Muzaki Ahmad Muzaki Amalia , Nur Aulia , Tiara Rahma Aurellia , Nathasha Awla Akbar Ilma Azhari Amri Azhari Ikhwati Baadilla, Irwan Badruddin Hsubky Bajuri, Muhammad Zahrul Jihadurrohim Bambang Perkasa Alam Bramantyo , Andreas Celine Nadya Ramadhani Chairani , Aisyah Efriza, Nazriel Eko Suhartono Fairul Zabadi Fairul Zabadi Fairul Zabadi, Fairul Fatihah , Fairuz Arkan Fauzi Rahman Fauziah Suparman Fidikrila, Sela Latania Fitria Iswari Hamidah Apriani Haura, Alyssa Nahwa Hidayat, Ryan Hidayati, Deasy Wahyu Hilda Hilaliyah Hilda Hilaliyah Ibrahim, Nini Irwan Baadilla Isna Syauqiah Junaidi , Febi Kurniadi, Hafiska Lintang M. P., Paulinna Mawaidi, Mawaidi Meitria Syahadatina Noor Miftahulkhairah Anwar Mukammilatuzzahro, Wanda Mulyani, Prastiwi Anjar Muzaki, Ahmad Nini Ibrahim Nini Ibrahim Nur Amalia Oisina , Ilona Vicenovi Perdana , Muhammad Andhika Dwi Perdana, Muhammad Ricky Pradono, Arif Pratama, Sintia Prawira, Mentari Putrirahayu Prima Gusti Yanti Puji Anto Puri Kurniasih Purnama, Muhammad Sega Sufia Purwanti, Efin Putri Ramadhani, Aisyah Rita Laksmitasari Rahayu Rusdi, Rona Herjulia Ryan Hidayat Sahrul Umami Setiawan, Muhammad Yusuf Setiyawan, Dwika Bagus Siti Kodariah Sulis Setiawati Sulistyawati Supatmi Supatmi Sutrisno, Imam Wahyu Pratama Syah , Muhamad Akbar Syarif Hidayatullah Trie Utari Dewi, Trie Utari Ummul Qura Wahyudi, Deni Qizky Wini Tarmini Wirawati, Denik Yuliani , Prima Dwi Yuliani, Prima Dwi Zainal Rafli, Zainal Zamzam, Rohimi