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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL RISET AKUNTANSI GOING CONCERN
Josua H.R. Lumbantobing
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EVALUASI KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara) Lumbantobing, Josua H.R.; Mawikere, Lidya
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7365.2015

Abstract

This study aimed to evaluate the quality of Government Internal Supervisory Apparatus (APIP) Southeast Minahasa Regency. A common problem in this study is the finding of the audit that is not detected by the APIP as internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became important points APIP quality analysis Southeast Minahasa Regency are: First, to meet the needs of APIP competent to provide technical guidance, education and ongoing training to improve quality. Second, do not do that too frequent mutation, a mutation that is done must be in accordance with competence. While that is key to improving the quality of APIP is a strong commitment from the Head of Region for the creation of good and clean government to the fulfillment of the budget for APIP by 1% in accordance with the Regulatory applicable to improving the quality of APIP to provide technical guidance and education and training sustainable, adding facilities such as office operational vehicles and other supporting infrastructure.
ANALISIS KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara) Lumbantobing, Josua H.R.; Saerang, David Paul Elia; Wokas, Heince
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8449

Abstract

This study aimed to analyze the quality of internal government regulatory authorities. A common problem in this study is the finding of the audit that is not detected by the inspectorate apparatus as an internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became key points of analysis of internal audit quality authorities Southeast Minahasa regency government is to meet the needs of the Inspectorate competent authorities by providing technical guidance, education and ongoing training to improve quality. Not doing too frequent mutations, mutation should be done in accordance with the competence of the employees. While that is key to improving the quality of the Inspectorate is a strong commitment of the Head of Region for the creation of good and clean government to push for a more active role Inspectorate. The existence of the fulfillment of the budget for the Inspectorate of 1%. This study certainly has limitations that can not be ignored. Therefore, further research is needed as a future research agenda.
Co-Authors David Paul Elia Saerang Heince Wokas Lidia Mawikere